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Q4) Assume that the following statements of financial position are stated and a

ID: 1175037 • Letter: Q

Question

Q4)     Assume that the following statements of financial position are stated and a book value. Construct a post-merger statement of financial position assuming that Amherst Co. purchases Essex Inc. and the pooling of interests method of accounting is used.

Amherst Co.

Current assets

$12,000

Current liabilities

  $5,300

Net fixed assets

  36,000

Long-term debt

    9,800

Equity

32,900

Total

$48,000

Total

$48,000

Essex Inc.

Current assets

$3,400

Current liabilities

  $1,300

Net fixed assets

  6,400

Long-term debt

    1,900

Equity

  6,600

Total

$9,800

Total

$9,800

(4 Points)

Amherst Co.

Current assets

$12,000

Current liabilities

  $5,300

Net fixed assets

  36,000

Long-term debt

    9,800

Equity

32,900

Total

$48,000

Total

$48,000

Essex Inc.

Current assets

$3,400

Current liabilities

  $1,300

Net fixed assets

  6,400

Long-term debt

    1,900

Equity

  6,600

Total

$9,800

Total

$9,800

Explanation / Answer

Amherst Co.

Post merger Balance sheet

Amherst Co.

Post merger Balance sheet

current asset [12000+3400] 15400 current liabilities [ 5300+1300] 6600 net fixed asset [36000+6400 ] 42400 long term debt [9800+1900] 11700 equity 39500 Total asset 57800 Total liabilities and equity 57800