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DTL = 20% X 40000 NCI = 280000 X 30 %

= 8000 = 84000
Goodwill = 196000 + 84000 - (240000 - 8000) = 48000

CJE1 Eliminasi Investasi


Share Capital $ 160,000.00
Retained Earning $ 40,000.00
Fixed Asset $ 40,000.00
Goodwill $ 48,000.00
Invesment in S $ 196,000.00
NCI $ 84,000.00
DTL $ 8,000.00

CJE2 Depresiasi
40000/10 = 4000 Induk 70% = 2800
NCI 30% = 1200

Opening RE $ 2,800.00
NCI $ 1,200.00
Beban depresiasi $ 4,000.00
Akum. Depresiasi $ 8,000.00

CJE3 Realisasi DTL


DTL = (20% X 40000) : 10 tahun
= 8000 : 10 tahun
= 800/tahun Induk 70% = 560
NCI 30% = 240
DTL $ 1,600.00
Opening RE $ 560.00
NCI $ 240.00
Tax expense $ 800.00

CJE4 Impairment
20% 48000 = 9600 Induk 70% = 6720
NCI 30% = 2880
Opening RE $ 6,720.00
NCI $ 2,880.00
Goodwill $ 9,600.00

CJE5 Kenaikan hak NCI


= (30% x (RE 1 Jan 20X3 - RE 1 Jan 20X2))
= (30% x (100000 - 40000))
= 18000
Opening RE $ 18,000.00
NCI $ 18,000.00

CJE 6 Eliminasi Dividend


30% x 30000 = 9000*

Dividen Income $ 21,000.00


NCI* $ 9,000.00
Dividen declared $ 30,000.00

CJE7 Adj. For unrealized profit on upstream sales


RE = 70% x 32000 = 22400 COGS = 54000/96000 x 32000 = 18000
NCI = 30% x 32000 = 9600 Inventory = 42000/96000 x 32000 = 14000
Retained Earning $ 22,400.00
NCI $ 9,600.00
COGS $ 18,000.00
Inventory $ 14,000.00
CJE8 Tax effect of CJE7
$20% x3,600.00
18000 =
$20% x2,800.00
14000 =
$20% x4,480.00
22400 =
$20% x1,920.00
9600 =

Tax expense $ 3,600.00


DTA $ 2,800.00
Retained Earning $ 4,480.00
NCI $ 1,920.00

CJE9 Adj. For unrealized profit on downstream sale of building in 20X2


Retained Earning $ 32,000.00
Building (64000-40000) $ 24,000.00
Akum. Depresiasi $ 8,000.00

Sales $ 64,000.00
Original cost $ 40,000.00
akum. Dep. $ -8,000.00 $ -32,000.00
profit on sales $ 32,000.00

CJE10 Tax effect of CJE9


DTA $ 6,400.00
Retained Earning $ 6,400.00
(20% x 32000)

CJE11 Adj. For excess depresiasi


dep (baru) = 64000/8 $ 8,000.00
dep (lama) = 40000/10 $ 4,000.00
$ 4,000.00

Akum. Depresiasi $ 8,000.00


RE $ 4,000.00
Dep. Expense $ 4,000.00

CJE12 Tax effect of CJE11


RE (20% x 4000) $ 800.00
Tax exp. (20% x 4000) $ 800.00
DTA $ 1,600.00

CJE 13 Adj. For unrealized profit on downstream sales of inventory


sales $ 72,000.00
COGS $ 72,000.00
(40% x 180000)

sales (60% x 180000) $ 108,000.00


COGS (60% x 120000) $ 72,000.00
Inventory $ 36,000.00

CJE14 Tax effect of CJE13


DTA $ 7,200.00
Tax effect $ 7,200.00
(20% x 36000)

CJE15 Kenaikan laba NCI


Income to NCI $ 17,760.00
NCI $ 17,760.00
(30% x 59200)
sales $ 250,000.00
COGS $ -159,600.00
other income $ 50,000.00
depresiasi $ -30,000.00
interest exp. $ -10,400.00
other exp. $ -40,000.00
Tax @ 20% $ 12,000.00
NPAT $ 48,000.00
dep. Bangunan $ -4,000.00
tax bangunan $ 800.00
laba CJE7 $ 18,000.00
Tax CJE7 $ 3,600.00
From upstream sale $ 59,200.00
70% = 560
30% = 240
1 NCI Goodwill
SNA = RE + SC +/- Building +/- DTL $ 232,000.00
RE $ 40,000.00
SC $ 160,000.00
Building $ 40,000.00
DTL 20% x 40000 $ -8,000.00

NCI Goodwill $ 48,000.00


unimpaired balance goodwill $ -9,600.00
$ 38,400.00

NCI =0.3*38400 $ 11,520.00

2 FV Difference
Unrealized profit from upstream sales $ -14,000.00
tax effect $ 2,800.00
unamortized FV (after tax) $ 40,000.00

Unrealized profit from downstream sales $ 8,000.00


tax effect $ 32,000.00
unamortized FV (after tax) $ 6,400.00

NCI =0.3*14400 $ 4,320.00

3 Equty
SC awal $ 160,000.00
RE $ 100,000.00
NPAT $ 48,000.00
(-) dividen $ -30,000.00 $ 118,000.00
SC akhir $ 278,000.00

NCI =0.3*278000 $ 83,400.00

TOTAL NCI $ 99,240.00


FIRE and Subsidiary
Worksheet Income Statement Consolidation
for the year ended 31 December 20X3
Consolidation adjusment
FIRE WALL Total Konsolidasi
Dr Cr
Sales $ 520,000.00 $ 250,000.00 $ 180,000.00 $ 590,000.00
COGS $ -372,000.00 $ -159,600.00 $ 18,000.00 $ 369,600.00
$ 144,000.00
Gross profit $ 148,000.00 $ 90,400.00 $ 220,400.00
other income $ 79,250.00 $ 50,000.00 $ 129,250.00
dividen income from WALL $ 21,000.00
CJE6 Eliminasi dividen $ 21,000.00

depreciation expense $ -40,000.00 $ -30,000.00 $ -70,000.00


adj. Building $ 4,000.00
adj. Building $ 4,000.00

interest expense $ -32,000.00 $ -10,400.00 $ -42,400.00

other expense (includ tax) $ -44,850.00 $ -52,000.00 $ -96,850.00


CJE3 penyesuaian tax effect $ 800.00
$ 3,600.00
$ 800.00
$ 7,200.00 $ 3,600.00
NPAT $ 144,000.00
Income at NCI $ -17,760.00 $ -17,760.00
$ 131,400.00 $ 48,000.00 $ 126,240.00
Dividend declared $ -60,000.00 $ -30,000.00 $ -60,000.00
eliminasi dividend declared $ 30,000.00
profit retained $ 71,400.00 $ 18,000.00 $ 66,240.00

retained earning 1 Jan 20X3 $ 241,600.00 $ 100,000.00 $ 234,320.00


CJE1 : RE perolehan aset $ 40,000.00
CJE4 : Impairment $ 6,720.00
CJE2 : Increase dep. FA $ 2,800.00
CJE3 : Realisasi DTL $ 560.00
CJE5 : Kenaikan hak NCI $ 18,000.00
CJE7 : Unrealized profit inventory $ 22,400.00
CJE8 : Tax effect of CJE7 $ 4,480.00
CJE9 : Unrealized profit building $ 32,000.00
CJE10 : Tax effect of CJE9 $ 6,400.00
CJE11 : Adj. For excess dep. $ 4,000.00
CJE12 : Tax effect of CJE11 $ 800.00
Retained earning 31 Dec 20X3 $ 313,000.00 $ 118,000.00 $ 349,880.00 $ 219,440.00 $ 300,560.00
FIRE and Subsidiary
Worksheet Consolidation Statement of Financial Position
for the year ended 31 December 20X3
Consolidation adjusment
FIRE WALL Total Konsolidasi
Dr Cr
Cash $ 19,800.00 $ 3,200.00 $ 23,000.00
Acccount Receivable $ 32,000.00 $ 38,000.00 $ 70,000.00
Deffered tax Asset $ 14,800.00
Adj. CJE 8 $ 2,800.00
CJE 10 $ 6,400.00
CJE 12 $ 1,600.00
CJE 14 $ 7,200.00
Inventory $ 330,000.00 $ 170,000.00
CJE7 : Unrealized profit upstream sales $ 14,000.00
CJE13 : Unrealized profit downstream sales $ 36,000.00 $ 450,000.00
Land $ 160,000.00 $ 80,000.00 $ 240,000.00
Buildings and Equipment $ 680,000.00 $ 520,000.00
CJE 1 $ 40,000.00
CJE9 : Unrealized profit building $ 24,000.00
akum.dep. $ -280,000.00 $ -160,000.00 $ -448,000.00
CJE9 : Unrealized profit building $ 8,000.00
CJE2 $ 8,000.00
CJE11 :Adj. Excess dep. $ 8,000.00
Invesment in WALL $ 196,000.00
eliminasi $ 196,000.00
goodwill $ 48,000.00
CJE4 : Impairment goodwill $ 9,600.00 $ 38,400.00
Total Aset $ 1,137,800.00 $ 651,200.00 $ 112,400.00 $297,200.00 $ 1,604,200.00

share capital $ 240,000.00 $ 160,000.00


CJE1 $ 160,000.00 $ 240,000.00
RE $ 313,000.00 $ 118,000.00 $ 300,560.00
Adjusment $ 349,880.00 $ 219,440.00
NCI $ 99,240.00
CJE1 $ 84,000.00
CJE4 $ 2,880.00
CJE2 $ 1,200.00
CJE3 $ 240.00
CJE5 $ 18,000.00
CJE6 $ 9,000.00
CJE7 $ 9,600.00
CJE8 $ 1,920.00
CJE15 $ 17,760.00
Bonds payable $ 400,000.00 $ 300,000.00 $ 700,000.00
Account Payable $ 184,800.00 $ 70,000.00 $ 254,800.00
Bond premium $ 3,200.00 $ 3,200.00
DTL (CJE1 dan CJE3) $ 1,600.00 $ 8,000.00 $ 6,400.00
Total Liability dan Equity $ 1,137,800.00 $ 651,200.00 $ 534,160.00 $349,360.00 $ 1,604,200.00
1 COGS as at 31 Dec 20X3
FIRE $ 372,000
WALL $ 159,600
$ 531,600
Less (-)
CJE7 $ -18,000
CJE13 $ -144,000
Konsolidasi $ 369,600

2 Depresiasi expense as at 31 Dec 20X3


FIRE $ 40,000
WALL $ 30,000
$ 70,000
Add (+)
CJE 2 $ 4,000
Less (-)
CJE 11 $ -4,000
Konsolidasi $ 70,000

3 Inventory as at 31 Dec 20X3


FIRE $ 330,000
WALL $ 170,000
$ 500,000
Less (-)
CJE7 $ -14,000
CJE13 $ -36,000
Konsolidasi $ 450,000

4 Buildings and equipment as at 31 Dec 20X3


FIRE $ 680,000
WALL $ 520,000
$ 1,200,000
Less (-)
CJE9 $ -24,000
Konsolidasi $ 1,176,000