حلول واجبات الجامعة العربية المفتوحة ومشاريع التخرج AOU. TMA

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 B326: TMA –1st Semester 2014-2015

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مُساهمةموضوع: B326: TMA –1st Semester 2014-2015   الثلاثاء أكتوبر 21, 2014 4:16 am

Arab Open University
B326: TMA –1st Semester 2014-2015

About TMA:
The TMA covers the advanced accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within chapter 1, 3,4 and 5 beside the supplementary material. This TMA requires you to apply the course concepts. The TMA is intended to:
 Assess students’ understanding of key learning points within chapter 1, 3,4 and 5.
 Increase the students’ knowledge about the reality of the advanced Accounting.
 Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
 Develop the ability to understand and interact with the nature of the advanced accounting tools in reality.
 Develop basic ICT skills such as using the internet.

The TMA:
This TMA is based around two cases of “business combination” and “intercompany transaction and relevant information”. Marks will be awarded for blending the context of each case and with relevant theory by means of your own interpretation. In addition to this, some research is required.
The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 2000 words ± 10%
4- You should use a Microsoft Office Word and Times New Roman Font of 12 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.

Criteria for Grade Distribution:
Criteria Content Referencing& e-library Structure and Presentation of ideas Total marks
Part A Part B
Marks 65 35 (5) (5) 100



The TMA Questions
PART A: case study (General Motors)
The internet is a good place to get information that is useful to you in your study of accounting. For example, you can find information about current events, professional accounting organizations, and specific companies that may support your study.

At the new General Motors, we are passionate about designing, building and selling the world’s best vehicles. This vision unites us as a team each and every day and is the hallmark of our customer-driven culture.
In fact, there are a lot of exciting things to share about our company. Our story starts on November 18, 2010, when we completed the world’s largest initial public offering, emerging with a solid financial foundation that enables us to produce great vehicles for our customers and build a bright future for employees, partners and shareholders.
Leading the way is our seasoned leadership team who set high standards for our company so that we can give you the best cars and trucks. This means that we are committed to delivering vehicles with compelling designs, flawless quality and reliability, and leading safety, fuel economy and infotainment features. All are intended to create that special bond that can only happen between a driver and their vehicle.
Making the world’s best vehicles can only happen with the world’s greatest employees. We take great pride in our work, and take great care to deliver exceptional cars and a positive ownership experience to our customers around the world.
Access the GM home web page at: www.gm.com From GM’s home page and then “The Company”, click on “FINANCIAL INFORMATION”, followed by “Reports and results”, then select the year 2013 to display and download the “Annual report and accounts” 2013 on Form PDF.
Note: the financial statements of GM are available at:
www.gm.com/annualreport/downloads/2013_GM_Annual_Report.pdf
Instructions Use the annual report and accounts of 2013 to answer the following questions:

1. What is GM management strategy? And how do they achieve these strategies?
[Marks 10]
2. What is the responsibility of management toward the financial reporting?

[Marks 9]

3. In the annual report GM mentioned that they measure certain asset and liabilities using fair value measurement, according to FASB there are three level hierarchy for the fair value measurement technique explain them? Mention example from the balance sheet for asset and liabilities that were measured at fair value for each level.

[Marks 8]
4. Write a memo explaining: (Hint: Explain and support your memo by suitable figures from the GM’s annual report.)
a- What was the composition of identifiable and unidentifiable intangible assets reported by GM 2013?
b- How do GM account for their intangible asset and the goodwill?
c- How much impairment did GM report from the intangible assets and goodwill?
d- Why did GM impair the goodwill, if any?
[Marks 16]
5. According to chapter 1, there are 3 legal forms of business combination explain them and mention form the annual report example of latest business combination done in 2013 – 2012.
[Marks 10]
6. According to IASB, there are conditions where the company owns more than 50% in the subsidiary but they do not consolidate the financials, explain the conditions, and mention examples from the annual report with reasons of non-consolidations.
[Marks 12]




















PART B: case study
Using the equity method solve the following:

Jackson Corporation has acquired 90% of Sole Company stock for $202,500 on January 1, 2013, when Sole Equity consisted of $150,000 capital stock and $34,000 retained earnings.

• Sole company land was undervalued by $14,000 in time acquisition.
• Any excess differential above the $14,000 which was mentioned above should be allocated to Patent, the patent has useful life of 10 years.
• Sole distributed cash dividends of $16,000 .
Separate Company financial statements for the year ended December 31, 2013 for Jackson Corporation and its Subsidiary Sole Company provided below


Jackson Sole
Incomes statement and retained earnings 31, Dec 2013
Sales $400,000 $100,000
Income from Sole $17,600 -
Cost of goods sold $(250,000) $(50,000)
Operating expenses $(100,600) $(26,000)
Net income $67,000 $24,000
Add: retained earnings, 1 Jan 2013 $177,000 $34,000
Less: dividends $(50,000) $(16,000)
Retained earnings 31 Dec. 2013 $194,000 $42,000
Balance sheet 31, Dec 2013
Cash $18, 000 $15,000
Receivable – net $80,000 $25,000
Dividends receivable from Sole $14,400 -
Inventories $95,000 $10,000
Investment in Sole $218,800 -
Land $65,000 $30,000
Building- net $170,000 $80,000
equipment- net $130,000 $50,000
Total asset $784,000 $210,000
Account payable $90,000 $10,000
Dividends Payable - $16,000
Capital stock $500,000 $150,000
Retained earnings $194,000 $42,000
Total equity and liabilities $784,000 $210,000








USE Equity method
1. Calculate the following:
o unamortized excess amount and
o the amount to be allocated to the Patent
[Marks 10]

2. Calculate the adjusted income from subsidiary for
o the parent and
o the NCI
[Marks 10]

3. Record the elimination entries required

[Marks 15]




Use the following headings (below) to make up the different sections of your work:

The PT3 form
Title and contents page
References (Recorded according to the Harvard style - Available on LMS)

_________________
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