Escolar Documentos
Profissional Documentos
Cultura Documentos
Cash
Accounts Receivable
Inventory
Land
Equipments and Buildings (Net)
Total Assets
Accounts Payable
Common Stock
Additional Paid in Capital - Common Stock
Retained Earnings
Total Liabilities and Equities
BV as of December 31
$50,000
$100,000
$110,000
$120,000
$170,000
FV as of December 31
$60,000
$120,000
$125,000
$130,000
$195,000
$550,000
$100,000
$120,000
$60,000
$270,000
$550,000
$630,000
$125,000
FV of Considerations Given
BV of Net Assets
Gain On Sale of NA
$750,000
($450,000)
$300,000
Journals
Raffi Co.
a December 31, 2015
Merger Expense
Cash
Deffered Stock Issuance Cost
Cash
December 31, 2015
Cash
Accounts Receivable
Inventory
Land
Equipments and Buildings (Net)
Goodwill
Accounts Payable
Common Stock
Additional Paid in Capital - Common Stock
Deffered Stock Issuance Cost
c December 31, 2015
Goodwill Impairment Loss
Goodwill
b
$30,000
$30,000
$50,000
$50,000
$60,000
$120,000
$125,000
$130,000
$195,000
$245,000
$125,000
$150,000 15.000 x 10
$550,000 15.000 shares x (50-10) - defred stock issuance 50.000
$50,000
$145,000
$145,000
$750,000
($650,000)
$100,000
$245,000
($100,000)
$145,000
Nagita Co.
December 31, 2015
Accounts Payable
Investment in Offensive Co. Stock
Cash
Accounts Receivable
Inventory
Land
Equipments and Buildings (Net)
Gain on Sale of Net Assets
Common Stock
Additional Paid in Capital - Common Stock
Retained Earnings
Gain on Sale of Net Assets
Investment in Offensive Co. Stock
$100,000
$750,000 FV of Considerations Given
$50,000
$100,000
$110,000
$120,000
$170,000
$300,000
$120,000
$60,000
$270,000
$300,000
$750,000
Item
Current Asset
Depreciable Assets
Investment in Gober Stock
Depreciation Expense
Debit
200,000
350,000
108,000
27,000
Other Expense
Dividend Declared
Accm Depreciation
Current Liabilities
Long Term Debt
Common Stock
Retained Earning
Uber
Credit
95,000
20,000
118,000
100,000
100,000
100,000
150,000
Sales
Income From Subsidiary
Total
250,000
18,000
818,000
818,000
NCI (10%)
15,000
(2,000) (4)
- Dividends
(1,000)
12,000 (7)
Jurnal Uber
Pengakuisisian Ke Gober
Investment
Cash
Cash
Investment
Jurnal Eliminasi
Common stock
Retained earnings
Income from Yuri Co.
NCI in NI of Yuri Co.
Dividends declared
Investment in Yuri Co.
60,000
NCI (10%)
Original book value
+ Net Income/Net Loss
- Dividends
Ending book value
12,000
(6,000) (4)
0
6,000 (7)
Jurnal Eliminasi
Common stock
Retained earnings
Income from Yuri Co.
NCI in NI of Yuri Co.
Investment in Yuri Co.
NCI in NA of Yuri Co.
Gober
Debit
Credit
130,000
200,000
Uber
NCI
30,000
CS
60,000
10,000
RE
BV NA
Uber
NCI
80,000
80,000
50,000
50,000
100,000
Sales
Depreciation Expense
70,000
430,000
Uber (90%)
Other Expense
NI
430,000
Common
Stock
135,000
50,000
(18,000) (3)
(9,000)
108,000 (6)
50,000 (1)
135,000
135,000
18,000
18,000
9,000
9,000
50,000
100,000
18,000
2,000
10,000
108,000
12,000
Uber (90%)
108,000
(54,000) (3)
Common
Stock
50,000
0
54,000 (6)
50,000 (1)
54,000
54,000
50,000
70,000
54,000
6,000
54,000
6,000
-->
Gober
90%
10%
50,000
100,000
150,000
135,000 (90% x 150.000)
15,000
70,000
(30,000)
(60,000)
(20,000)
Retained Earnings
100,000 (2)
(20,000)
(10,000) (5)
70,000
Retained Earnings
70,000 (2)
(60,000)
0 (5)
10,000
Consolidation Worksheet
Uber
Gober
Income Statement
Sales
250,000
70,000
(27,000)
(30,000)
(95,000)
(60,000)
(18,000)
110,000
(20,000)
110,000
(20,000)
150,000
Net Income
110,000
100,000
(20,000)
(10,000)
Ending Balance
240,000
70,000
Current Asset
200,000
130,000
Depreciable Assets
350,000
200,000
108,000
Accm Depreciation
(118,000)
(80,000)
Total Assets
540,000
250,000
Current Liabilities
100,000
80,000
100,000
50,000
Common Stock
100,000
50,000
Retained Earnings
240,000
70,000
540,000
250,000
(20,000)
Balance Sheet
*perhatikan angka dengan warna yang sama. Kesamaan warna menunjukkan dari mana datangnya an
Elimination Entries
DR
CR
Consolidated
320,000
(57,000)
(155,000)
(3)
0
(4)
0
100,000
18,000
18,000
108,000
2,000
2,000
20,000
110,000
(2)
150,000
20,000
10,000
100,000
30,000
110,000
(5)
(20,000)
240,000
330,000
550,000
108,000
0
(198,000)
108,000
682,000
180,000
150,000
50,000
100,000
150,000
(1)
100,000
30,000
240,000
12,000
12,000
42,000
682,000
(20,000.00)
430,000.00
65,000.00
150,000.00
100,000.00
115,000.00
430,000.00
Trial Balance as of December 31, 20X3
Parent
D
K
70,000.00
86,000.00
150,000.00
250,000.00
28,000.00
282,000.00
179,000.00
159,000.00
120,000.00
272,000.00
22,000.00
200,000.00
50,000.00
30,000.00
20,000.00
960,000.00
2,000.00
###
20X3
Subsidiary
D
208,000.00
107,000.00
240,000.00
40,000.00
115,000.00
160,000.00
100,000.00
115,000.00
20,000.00
100,000.00
50,000.00
15,000.00
10,000.00
20,000.00
650,000.00
650,000.00
115,000.00
215,000.00
85,000.00
Differential
FV > BV
Land
Building equipment
Goodwill
25,000.00
30,000.00
30,000.00
Building equipment
umur manfaat
amortisasi
30,000.00
5.00
6,000.00
31 Desember 20X2
CS
RE
100% Parent
85,000.00
100,000.00
115,000.00
Investment in subs
Building Equipment
Land
Goodwill
Investment in subs
215,000.00
30,000.00
25,000.00
30,000.00
85,000.00
31 Desember 20X2
NI 20X3
Dividen 20X3
31 Desember 20X3
31 Desember 20X2
amortisation building equipment
Land sold
impairment loss
100% Parent
215,000.00
45,000.00
(20,000.00)
240,000.00
100% Parent
85,000.00
(6,000.00)
(25,000.00)
(12,000.00)
31 Desember 20X3
CS
RE
Income from subs
Dividend declared
Investment in subs
42,000.00
100,000.00
115,000.00
45,000.00
20,000.00
240,000.00
Depreciation expense
Impairment goodwill loss
gain on sale land
income from subs
6,000.00
12,000.00
25,000.00
Building equipment
Goodwill
Acc depr
Investment in subs
30,000.00
18,000.00
43,000.00
6,000.00
42,000.00
Sales
COGS
Depreciation Expense
Income Statement
200,000
100,000
(50,000)
(50,000)
(30,000)
(15,000)
(20,000)
Beginning Balance
Net Income
Less: Dividends Declared
Ending Balance
(10,000)
2,000
102,000
20,000
45,000
Total Assets
810,000
515,000
Account payable
Bonds Payable
Common Stock
Retained Earnings
Total Liabilities & Equity
179,000
159,000
120,000
352,000
810,000
115,000
160,000
100,000
140,000
515,000
er 31, 20X2
125.000 - 100.000
250.000 - 220.000
goodwill
impairment
30,000.00
12,000.00
CS
100,000.00
RE
115,000.00
Differential
Building Equipment
Land
30,000.00
25,000.00
CS
100,000.00
100,000.00
Building Equipment
30,000.00
Goodwill
30,000.00
RE
115,000.00
45,000.00
(20,000.00)
140,000.00
Differential
Acc depr
Land
25,000.00
(6,000.00)
(25,000.00)
30,000.00
(6,000.00)
Subsidiary
as of December 31, 20X3
Elimination Entries
DR
CR
tatement
Consolidated
300,000
(100,000)
(51,000)
6,000
12,000
45,000
25,000
88,000
(42,000)
43,000
43,000
(5,000)
102,000
etained Earnings
115,000
88,000
20,000
223,000
43,000
43,000
272,000
102,000
(22,000)
352,000
e Sheet
30,000
6,000
240,000
42,000
18,000
278,000
193,000
150,000
520,000
(74,000)
18,000
48,000
100,000
223,000
323,000
288,000
43,000
43,000
1,085,000
294,000
319,000
120,000
352,000
1,085,000
land
25,000.00
gain on sale yang berkurang
25,000.00 lihat penjelasan
Penjelasan
BV land
Selling price Gain on sale
100,000.00
120,000.00
20,000.00
Secara konsolidasi seharusnya
FV land
Selling price Gain on sale
125,000.00
120,000.00
(5,000.00) --> sehingga gain on sale di eliminasi
sales
COGS
depr expense
other expense
100,000.00
(50,000.00)
(15,000.00)
(10,000.00)
gain on sale
NI
20,000.00
45,000.00
al
Goodwill
30,000.00
(12,000.00)
18,000.00