ceshtja e 1-re
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Prof.ass.dr.Agim BINAJ Leksioni 8 Konsolidimet e pasqyrave Financiare qe lidhen me Ndryshimet ne Interesat e Pronesise Tirane,20.06.2010. Ceshtja e 1-re. Pregatitja e pasqyrave te konsoliduara kur perqindja e pronesise(interesave) te njesise meme rritet ose ulet gjate - PowerPoint PPT PresentationTRANSCRIPT
8 - 1©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Prof.ass.dr.Agim BINAJ
Leksioni 8
Konsolidimet e pasqyrave Financiare qe lidhen me Ndryshimet ne
Interesat e Pronesise
Tirane,20.06.2010
8 - 2©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Ceshtja e 1-re
Pregatitja e pasqyrave te konsoliduara
kur perqindja e pronesise(interesave)
te njesise meme rritet ose ulet gjate
periudhes raportuese.
8 - 3©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Fitimet para blerjes
Fitimet para blerjes ose fitimi i blereeshte fitimi qe eshte fituar nga njesia vartese
(ne periudhen kontabile te blerjes)perpara blerjes.
Njesia X blen 90% te kapitalit aksioner neNjesine Y ne 1 Prill, 2009, per $213,750.
8 - 4©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Fitimi 01.01.09 01.04.09 31.09.09
Shitjet $25,000 $75,000 $100,000KMSH dhe shpenzimet 12,500 37,500 50,000
Fitimi neto $12,500 $37,500 $ 50,000
Dividentet $10,000 $15,000 $ 25,000
Fitimet para blerjes
8 - 5©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Kapitali aksioner Jan. 1 Prill 1 Dhjetor. 31Aksione kapitali $200,000 $200,000 $200,000Fitime te mbartura 35,000 37,500 60,000 Kapitali aksioner $235,000 $237,500 $260,000
Cila eshte vlera kontabile e blere nga X?
$237,500 × 90% = $213,750 cmim blerje
Fitimet para blerjes
8 - 6©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitjet (tre tremujoret e fundit te 2009) $75,000Shpenzimet (tre tremujoret e fundit) (37,500)Interesi i pakices (tre tremujoret e fundit) (3,750)
Efekti ne fitimin neto te konsoliduar $33,750
Fitimet para blerjes
8 - 7©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitjet (viti i plote) $100,000Shpenzimet (viti i plote) (50,000)Fitimi para blerjes (11,250)Interesi i pakices (5,000)Efekti ne fitimin neto te konsoliduar $ 33,750
Fitimet para blerjes
8 - 8©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Dividentet para blerjes jane eleminuarne procesin e konsoliduar.
$10,000 $15,000
$25,000
Dividentet para blerjes
8 - 9©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Dividentet para blerjes
Arka 13,500Investimi ne Y 13,500
Regjistrimi i dividenteve te marre
Arka 13,500Investimi ne Y 13,500
Regjistrimi i dividenteve te marre
$15,000 × 90% = 13,500$15,000 × 90% = 13,500
8 - 10©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Konsolidimi
Investimi i Njesise X213,750 33,750234,000
13,50012/31/2009 Dividentet
8 - 11©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Fletet e Punes ne 31 Dhjetor, 2009 Rregullimet/ Konsol-
X Y Eliminimet idimiShitjetFitimi nga YShpenzimetShpenzim interes pakice ($50,000 × 10%)Fitimi para blerjesFitimi netoFitime te mbartura – XFitime te mbartura– YPlus: Fitimi netoDividentetFitime te mbartura 12/31/09
$300 33.75 (200)
$133.75$266.25
133.75 (100)$300
$100
(50)
$ 50
$ 35 50 (25)$ 60
a 33.75
c 5.00b 11.25
b 35
$400
(250)
(5) (11.25)$133.75$266.25
133.75 (100)$300
Pasqyra e te ardhurave
a 13.5b 9.0c 2.5
8 - 12©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Fletet e Punes ne 31 Dhjetor, 2009
Aktive te tjeraInvestimi ne Y
Kapitali aksionerFitime te mbartura
Interesi i pakices
$566 234
$800 $500 300 $800
$260
$260$200 60$260
a 20.25b 213.75
b 200
b 23.50c 2.50
$826
$826 500 300
26 $826
Bilanci Kontabel Rregullimet/ Konsol-
X Y Eliminimet idimi
8 - 13©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Ceshtje 2-te
Aplikimi i procedurave te
konsolidimit ne
blerjet ne mes te vitit.
8 - 14©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Blerjet pjese-pjese
Njesia X blen 90% interesa ne Njesine Y ne nje seri aksionesh te ndara te blera midis
1 Korrik, 2007 dhe 1 Tetor, 2009.
Njesia X blen 90% interesa ne Njesine Y ne nje seri aksionesh te ndara te blera midis
1 Korrik, 2007 dhe 1 Tetor, 2009.
8 - 15©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Blerjet pjese-pjese
Data 7/1/07 4/1/08 10/1/09Interesi i blere 20% 40% 30%Kosto investimi $ 30 $ 74 $ 81Kapitali ne 1 Janar 100 150 190Fitimi per vitin 50 40 40Kapitali ne blerje 125 160 220Kapitali ne 31 Dhjetor 150 190 230
8 - 16©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Blerjet pjese-pjese
Cili eshte emri i mire fillestar ngasecili nga tre blerjet?
$125 × 20% = $25$30 – $25 = $5
$160× 40% = $64$74 – $64 = $10
8 - 17©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Blerjet pjese-pjese
$220 × 30% = $66$81 – $66 = $15
Ne 31 Dhjetor, 2009, investimi i Xne Y ka balancen $237,000.
Kjo konsiston ne $185,000 kosto totaleplus fitim $52,000.
8 - 18©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Regjistrimet ne fletet e punes: 2009
a Fitimi nga Y 27,000Investimi ne Y 27,000
Eleminimi i fitimit nga investimi dhe kthimi illogarise se investimit ne balancen fillestare plus$81,000 investim te ri.
8 - 19©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Regjistrimet ne fletet e punes: 2009
b Fitimi para blerjes 9,000Fitime te mbartura – Y 90,000Kapitali aksioner – Y 100,000Emri i mire 30,000
Investimi ne Y 210,000Interesi i pakices 19,000
Eleminimi i investimit ne Y dhe balancat e kapitalit te Y, dhe regjistrimi i fitimit para blerjes, emri i mire, dhe interesi i pakices ne fillim te periudhes.
8 - 20©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Regjistrimet ne fletet e punes: 2009
c Shpenzim interes pakice 4,000Interes pakice 4,000
Regjistrimi i interesit te pakices ne fitimin neto te Y
8 - 21©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesave te pronesise
Njesia Y eshte nje njesi vartesee zoteruar 90% nga Njesise X(Meme).
1 Janar , 2009: investimi i X ne Y eshte $288,000.
Kapitali aksioner i Y ne kete datekonsiston ne $200,000 kapital aksionerdhe $100,000 fitime te mbartura.
8 - 22©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesave te pronesise
A e ka blere X emrin e mire?
$300,000 × 90% = $270,000
$288,000 – $270,000 = $18,000
8 - 23©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesave te pronesise
Gjate 2009, Y raporton fitim $36,000. Y paguan dividente $20,000 ne 1 Korrik.
8 - 24©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesave ne fillim te periudhes
X shet 10% interes ne Y(1/9 e titujve te tij) ne
1 Janar, 2009 per $40,000.
$288,000 ÷ 9 = $32,000 $18,000 ÷ 9 = $2,000
8 - 25©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesave ne fillim te periudhes
Investimi i X288,000 28,800268,800
32,00016,000
Arka40,00016,000
Fitimi8,000
Fitimi ngaY28,800
Dividentet
12/31/2009
8 - 26©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Regjistrimi ne fletet e punes: 2009
a Fitimi nga Y 28,800Dividentet – Y 16,000Investimi ne Y 12,800
Eleminimi i fitimit dhe dividenteve ngaY dhe kthimi i llogarise se investimitne balancen ne fillim te periudhes pas shitjes se10% interes.
8 - 27©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Regjistrimi ne fletet e punes: 2009
b Kapitali aksioner – Y 200,000Fitime te mbartura – Y 100,000Emri i mire 16,000
Investimi ne Y 256,000Interesi i pakices (20%) 60,000
Eleminimi i balancave te investimit reciprok dhekapitalit, dhe regjistrimi i emrit te mire dheinteresit te pakices ne fillim.
8 - 28©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Regjistrimi ne fletet e punes: 2009
c Shpenzimi i interesit te pakices 7,200Dividentet 4,000Interesi i pakices 3,200
Regjistrimi i pjeses se interesit te pakices te fitimit dhe dividenteve te njesise vartese.
8 - 29©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Fletet e punes ne 31 Dhjetor, 2009 Rregullimet/ Konsol-
X Y Eliminimet idimiShitjetFitimi nga YFitimi nga shitjaShpenzimetShpenzim interes pakice ($36,000 × 10%)Fitim netoFitime te mbartura – XFitime te mbartura– YPlus: Fitimi netoDividentet
Fitime te mbartura 12/31/09
$600 28.8 8 (508.8)
$128 $210
128 (80)
$258
$136
(100)
$ 36
$100 36 (20)
$116
a 28.8
c 7.2
b 100
a 16 c 4
$736
8 (608.8)
(7.2) $128 $210
128 (80) $258
Pasqyra e te ardhurave
8 - 30©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Fletet e punes ne 31 Dhjetor, 2009
Aktive te tjeraInvestimi ne Y
Emri i mire
DetyrimetKapitali aksionerFitime te mbartura
Interesi i pakices
$639.2 268.8
$908$150 500 258$908
$350
$350 $ 34 200 116 $350
a 12.8 b 256
b 16
b 200
b 60 c 3.2
$ 989.2
16$1,005.2$ 184 500 258
63.2$1,005.2
Bilanci Kontabel Rregullimet/ Konsol-
X Y Eliminimet idimi
8 - 31©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesit gjate nje periudhe kontabile
Marrja e vleres se duhur kontabile per aksionet e shitura.
Llogaritja e mbetjes per komponentet e paamortizuar te llogarise se investimit.
Ceshtjet kryesore
8 - 32©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesit gjate nje periudhe kontabile
X shet interesin 10% ne YNe 1 Prill, 2009, per $40,000.
Shitja mund te regjistrohet ne 1 Prill2009 ose, si nje mjet, ne 1 Janar 2009.
8 - 33©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesit gjate nje periudhe kontabile
Supozoni se shitja eshte regjistruar ne 1 Prill 2009.
Cmimi i shitjes te 10% interes $40,000Minus:Vlera kontabile e interesit te shitur:
Balanca e investimit ne1 Janar $288,000Kapitali ne fitim $36,000 × 1/4 vitit × 90% 8,100Pjesa e investimit te shitur $296,100
× 1/9 32,900Fitimi $ 7,100
8 - 34©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesit gjate nje periudhe kontabile
$29,700 – $16,000 = $13,700
$36,000 × 1/4 vitit × 90% = $ 8,100 $36,000 × 3/4 vitit × 80% = 21,600
$29,700
8 - 35©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e interesit gjate nje periudhe kontabile
Investimi I X288,000 8,100 21,600268,800
32,90016,000
12/31/2009
Dividentet
Arka40,00016,000
Fitimi7,100
Fitimi nga Y 8,10021,600
8 - 36©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Ndryshimet ne interesat e pronesise nga
transaksionet e aksioneve te njesise vartese
Emetimi i aksioneve te njesise vartese siguron nje mjet te zgjerimit te operacioneve
permes financimit te jashtem.
8 - 37©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e aksioneve shtese nga nje njesi vartese
Njesia X zoteron 80% interesne Njesine Y.
Njesia X zoteron 80% interesne Njesine Y.
Investimi i X ne Y eshte $180,000 ne1 Janar 2009, e barabarte me 80% te kapitalit aksioner
te Y prej $200,000 plus $20,000 emer i mire.
Investimi i X ne Y eshte $180,000 ne1 Janar 2009, e barabarte me 80% te kapitalit aksioner
te Y prej $200,000 plus $20,000 emer i mire.
8 - 38©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e aksioneve shtese nga nje njesi vartese
$200,000 × 80% = $160,000$200,000 × 80% = $160,000
$160,000 ÷ $20 = 8,000 aksione$160,000 ÷ $20 = 8,000 aksione
8 - 39©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Shitja e aksioneve shtese nga nje njesi vartese
Kapital aksioner, $10 VN $100,000Kapital shtese i paguar 60,000Fitime te mbartura 40,000 Total kapitali aksioner $200,000
Kapital aksioner, $10 VN $100,000Kapital shtese i paguar 60,000Fitime te mbartura 40,000 Total kapitali aksioner $200,000
8 - 40©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Kompania bije shet aksione tek kompania meme
Y shet 2,000 aksione shtese te X me njevlere kontabile $20 per aksion ne 2 Janar 2009.
Y shet 2,000 aksione shtese te X me njevlere kontabile $20 per aksion ne 2 Janar 2009.
1 Janar perpara shitjes: 8,000 ÷ 10,000 = 80%1 Janar perpara shitjes: 8,000 ÷ 10,000 = 80%
2 Janar pas shitjes: 10,000 ÷ 12,000 = 831/3%2 Janar pas shitjes: 10,000 ÷ 12,000 = 831/3%
8 - 41©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Kompania bije shet aksione tek Njesia meme
1 Janar 2 JanarPara shitjes Pas shitjes
Kapitali aksioner i Y $200,000 $240,000Interesi i X 80% 831/3%Kapitali i X ne Y $160,000 $200,000Emri i mire 20,000 20,000Balanca e Investimit ne Y $180,000 $220,000
Kapitali aksioner i Y $200,000 $240,000Interesi i X 80% 831/3%Kapitali i X ne Y $160,000 $200,000Emri i mire 20,000 20,000Balanca e Investimit ne Y $180,000 $220,000
8 - 42©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Kompania bije shet aksione tek Njesia meme
Nese Y shet aksione shtese me $35 per aksion.Nese Y shet aksione shtese me $35 per aksion.
Cmimi i paguar nga X (2,000 × $35) $70,000Vlera kontabile e blere:
Vlera kontabile pas blerjes($200,000 + $70,000) × 831/3% $225,000
Vlera kontabile perpara blerjes($200,000 × 80%) 160,000
Vlera kontabile e blere 65,000Teprica e kostos mbi vleren kontabile $ 5,000
Cmimi i paguar nga X (2,000 × $35) $70,000Vlera kontabile e blere:
Vlera kontabile pas blerjes($200,000 + $70,000) × 831/3% $225,000
Vlera kontabile perpara blerjes($200,000 × 80%) 160,000
Vlera kontabile e blere 65,000Teprica e kostos mbi vleren kontabile $ 5,000
8 - 43©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Kompania bije shet aksione tek kompania meme
Shitje me $20 Shitje me $35Kapitali aksioner i Y $240,000 $270,000Interesi I X 662/3% 662/3%Kapitali i X ne Y
pas emetimit $160,000 $180,000Kapitali i X ne Y
perpara emetimit 160,000 160,000Rritja e kapitalit te X
neY 0 $ 20,000
Kapitali aksioner i Y $240,000 $270,000Interesi I X 662/3% 662/3%Kapitali i X ne Y
pas emetimit $160,000 $180,000Kapitali i X ne Y
perpara emetimit 160,000 160,000Rritja e kapitalit te X
neY 0 $ 20,000
8 - 44©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Ceshtje 3-te
Regjistrimi i emetimit te aksioneve
te njesise vartese/investuese
dhe transaksionet e aksioneve
te thesarit.
8 - 45©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Transaksionet e aksioneve te thesarit
nga nje njesi vartese
Blerja e aksioneve te thesarit nga nje njesi vartese zvogelon kapitalin dhe
aksionet e njesise vartese.Nese njesia vartese blen aksione kapitalinga aksionere pakice me vlere kontabile
nuk rezulton asnje ndryshim ne pjesen qe ka kompania meme ne kapitalin e njesise bije.
8 - 46©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Transaksionet e aksioneve te thesarit
nga nje njesi vartese
Y eshte nje njesi vartese e zoteruar 80% nga X(Mema).
Y ka 10,000 aksione te zakonshme gjendje ne31 Dhjetor, 2008.
Ne 1 Janar 2009, Y bleu 400aksione nga aksioneret e pakices.
8 - 47©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Transaksionet e aksioneve te thesarit
nga nje njesi vartese
Kapitali aksioner, $10 VN $100,000Fitime te mbartura 100,000Total kapital $200,000Pjesa e X tek vlerakontabile e Y (80%) $160,000
Kapitali aksioner, $10 VN $100,000Fitime te mbartura 100,000Total kapital $200,000Pjesa e X tek vlerakontabile e Y (80%) $160,000
Kapitali i Y para blerjesse 400 aksioneve te thesarit
8 - 48©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Kapitali aksioner $100,000 $100,000 $100,000Fitime te mbartura 100,000 100,000 100,000 Totali $200,000 $200,000 $200,000Minus:Aksione thesari 8,000 12,000 6,000Total kapital $192,000 $188,000 $194,000Interesi i X 5/6 5/6 5/6 Pjesa e X ne vlerenkontabile te y $160,000 $156,667 $161,667
@$20 @$30 @$15400 aksione
Transaksionet e aksioneve te thesarit
nga nje njesi vartese