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 B326: TMA –1st Semester 2016-2017 حل واجب

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مُساهمةموضوع: B326: TMA –1st Semester 2016-2017 حل واجب   الأحد نوفمبر 13, 2016 8:52 am

,Arab Open University
B326: TMA –1st Semester 2016-2017
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 1800 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 (Apple Inc)
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.

Apple Inc designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players, and sells a variety of related software, services, accessories, networking solutions, and thirdparty digital content and applications. The Company’s products and services include iPhone®, iPad®, Mac®, iPod®, Apple TV®, a portfolio of consumer and professional software applications, the iOS and OS X® operating systems, iCloud®, and a variety of accessory, service and support offerings. In September 2014, the Company announced Apple Watch™, which is expected to be available in early calendar year 2015, and Apple Pay™, which became available in the U.S. in October 2014.
The Company also sells and delivers digital content and applications through the iTunes Store®, App Store™, iBooks Store™ and Mac App Store. The Company sells its products worldwide through its retail stores, online stores and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers and value-added resellers. In addition, the Company sells a variety of third-party iPhone, iPad, Mac and iPod compatible products, including application software, and various accessories, through its online and retail stores. The Company sells to consumers, small and mid-sized businesses (“SMB”) and education, enterprise and government customers. The Company’s fiscal year is the 52 or 53-week period that ends on the last Saturday of September. The Company is a California corporation established in 1977.
Access the GM home web page at: www.apple.com From Apple home page and then “The Company”, click on “FINANCIAL INFORMATION”, followed by “Reports and results”, then select the year September 2015 to display and download the “Annual report and accounts” 2015 on Form PDF. 
Note: the financial statements of Apple are available at:
http://files.shareholder.com/…/2601797E-6590-4CAA-86C9-9623…
Instructions Use the annual report and accounts of 2015 to answer the following questions:

1. What are Apple business strategies? And how do they achieve these strategies?
[Marks 8]
2. What are the risk factors affecting Apple Inc? ( mention 4 at least)
[Marks 8]

3. In the annual report apple 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 if any.
[Marks 9]
4. Write a memo explaining: (Hint: Explain and support your memo by suitable figures from the apples annual report.) 
a- How do apple account for their intangible asset and the goodwill?
b- Provide examples from intangible assets reported by apple?
c- How much accumulated amortization did Apple report from the intangible assets?
d- In July 2014 Apple has acquired Beats, how much is the purchase price , and what was the allocation to goodwill and intangible asset?

[Marks 16]
5. What are the steps that the company has to do in time of merger transaction?
[Marks 8]
6. Define business combination and mention reasons why do companies merge? 
[Marks 8]

7. What are the Exceptions to not to consolidate the financial statement and what are the benefits of consolidating the financial statements?
[Marks 8]
PART B: case study
Using chapter 5 solve the following:
Below are the income statement information for 2015 of Sauce Inc and its 80% owned subsidiary "Mac".
Sauce Mac
Sales 10,800,000 4,200,000
Cost of goods sold 4,800,000 3,000,000
Gross profit 6,000,000 1,200,000
Operating expense 3,000,000 600,000
Net income 3,000,000 600,000

• Intercompany sales for 2015 are upstream and total $1,200,000. 
• Sauce Inc inventory contain unrealized profit beginning of $60,000
• Sauce Inc inventories contain unrealized profit- ending of $120,000 
Required
• Compute adjusted profit share of non-controlling interest share and parent (10 marks)


• Record the elimination entries and the consolidated income statement for 2015. (20 marks entries, 5 mark income statement)

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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