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NA amortisasi keterangan
Inventory Under value 1000 300 (300) dijual
Other CA Over value (200) (60) 60 Di jual
Equipment Under value 3000 X 30% 900 (45) 20 tahun
Note payable Over value 200 60 (12) 5 tahun
INA 1200
Asumsi bab 2, Parent memiliki kepemilikan 20-50 persen, equity method akan tetapi tidak
konsolidasi Bab 2 berfokus mencari nilai income from S dan nilai investment in S diakhir
periode, Bisa menggunakan 3 cara
P(30%)
Net income 900
Amortisasi inventory (300)
Amortisasi other current asset 60
Amortisasi equipment (45)
Amortisasi note payable (12)
Income from S 603
Investment in S awal 5000
dividen (300)
Investment in S akhir 5303
Cara 3 (rumus)
IFS =% kepemilikan x (net income +/- amortisasi)
= 30 % x (3000 1000 + 200 150 40) = 603
= 900 300 + 60 45 - 12
Ending investment = Inv awal + IFS dividen
5000 + 603- 300 = 5303
P 2-5
Skedul amortisasi
P(30%)
Net income 360
Amortisasi inventory (60)
Amortisasi building (15)
Amortisasi equipment 30
Amortisasi bond payable 6
Income from S 321
Investment in S awal 1680
dividen (180)
Investment in S akhir 1821