Preacquisition Income

KERTAS KERJA KONSOLIDASI
NERACA SALDO PER 31 DESEMBER 2016

(dalam 000)
Eliminasi
P S
D C
Sales 287,100 150,000
Income from S 12,300 a 12,300
Gain on sale of equipmen 12,000 c 12,000
Gain on sale of land 2,000 e 2,000
Interest income 5,850 f 5,850
Expenses (include COGS (200,000) (117,850) d 2,000
Interest expense (11,400) f 5,700
Net Income 100,000 40,000
Contructive gain/loss f 150
g 2,700
Preacquisition income h 7,000
NCI Expense i 11,400
Consolidated NI
Retained Earning 1 Janua 250,000 50,000 h 50,000
Dividend (50,000) (20,000) a 7,000
h 7,000
i 6,000
Retained Earning, 31 D 300,000 70,000
Cash 17,000 4,000

Interest Receivable 6,000 i 6,000
Inventory 140,000 60,000
Other current assets 110,000 20,000 b 7,000
Plant assets-net 502,700 107,300 d 2,000 c 12,000
e 2,000
Investment in S-common 180,300 h 175,000
a 5,300
Investment in S Bond 102,700 g 102,700
Total Asset 950,000 300,000
Interest Payable 6,000 - i 6,000

Other current liabilities 38,600 30,000 b 7,000
12% bonds payable 105,400 g 105,400

Common Stock 500,000 200,000 h 200,000
Retained Earning, 31 De 300,000 70,000
NCI, equity (begin) h 75,000

NCI ending i 5,400
Total Liability&Equity 950,000 300,000 420,950 420,950
Consolidated
Statement
437,100
(315,850)
(5,700)
2,850
(7,000)
(11,400)
100,000
250,000
(50,000)
300,000
21,000
200,000
123,000
598,000
-
942,000
-
61,600
-
500,000
300,000
80,400
942,000
(dalam 000)
Eliminasi
P S
D C
Sales 287,100 150,000
Dividend Income 7,000 a 7,000
Gain on sale of equipment 12,000 c 12,000
Gain on sale of land 2,000 e 2,000
Interest income 5,850 f 5,850
Expenses (include COGS) (200,000) (117,850) d 2,000
Interest expense (11,400) f 5,700
Net Income 94,700 40,000
Contructive gain/loss f 150
g 2,700
Preacquisition income h 7,000
NCI Expense i 11,400
Consolidated NI
Retained Earning 1 Januari 250,000 50,000 h 50,000
Dividend (50,000) (20,000) a 7,000
h 7,000
i 6,000
Retained Earning, 31 Desemb 294,700 70,000
Cash 17,000 4,000

Interest Receivable 6,000 i 6,000
Inventory 140,000 60,000
Other current assets 110,000 20,000 b 7,000
Plant assets-net 502,700 107,300 d 2,000 c 12,000
e 2,000
Investment in S-common 175,000 h 175,000
Investment in S Bond 102,700 g 102,700

Total Asset 944,700 300,000
Interest Payable 6,000 - i 6,000

Other current liabilities 38,600 30,000 b 7,000
12% bonds payable 105,400 g 105,400

Common Stock 500,000 200,000 h 200,000
Retained Earning, 31 Desember 294,700 70,000
NCI, equity (begin) h 75,000

NCI ending i 5,400
Consolidated
Statement
437,100
(315,850)
(5,700)
2,850
(7,000)
(11,400)
100,000
250,000
(50,000)
300,000
21,000
200,000
123,000
598,000
-
942,000
-
61,600
-
500,000
300,000
80,400
942,000
(dalam 000)
Eliminasi Consolidated
P S
D C Statement
Sales 800,000 400,000 i 100,000 1,100,000
Interest income 7,760 e 7,760
COGS (400,000) (200,000) d 6,000 i 100,000 (506,000)
Depreciation Expense (110,000) (30,000) (140,000)
Interest expense (37,588) e 7,507 (30,081)
Other operating expenses (179,912) (57,760) c 8,000 (245,672)
Net Income 132,500 120,000 178,247
Contructive gain/loss e 253 3,456
f 3,203
NCI Expense h 28,000 (28,000)
Consolidated NI 153,703
Retained Earning 1 Januari 605,000 380,000 b 380,000 605,000
Dividend (100,000) (80,000) a 60,000 (100,000)

h 20,000
Retained Earning, 31 Des 637,500 420,000 658,703
Cash 90,000 13,873 103,873

Accounts Receivable 90,000 60,000 150,000
Interest receivable 8,000 g 8,000
Inventory 100,000 80,000 d 6,000 174,000
Other current asset 70,000 90,000 160,000
Land 245,000 150,000 395,000
Building 205,000 150,000 355,000
Acc. Deprec Building (120,000) (50,000) (170,000)
Equipment 480,000 320,000 800,000
Acc. Deprec Equipment (80,000) (20,000) (100,000)
Investment in S-common 540,000 b 540,000 -
Investment in S Bond 163,127 f 163,127
Patent b 40,000 c 8,000 32,000
Total Asset 1,620,000 965,000 1,899,873
Accounts Payable 146,675 245,000 391,675

Interest payable 20,000 g 8,000 12,000
Bonds payable 415,825 f 166,330 249,495
Common Stock 400,000 300,000 b 300,000 400,000
Retained Earning, 31 Desem 637,500 420,000 658,703
NCI, equity (begin) b 180,000
NCI ending h 8,000 188,000
Total Liability&Equity 1,620,000 965,000 1,104,090 1,104,090 1,899,873
PAM memiliki 75% saham beredar milik SADI pada awal 2013 dengan harga perolehan $540,000. Ekuitas SADI saat itu
terdiri dari Modal Saham $300,000 dan Saldo Laba $380,000. Selisih nilai investasi diakui sebagai paten yang masih berman-
faat 5 tahun
Selama tahun 2013, terjadi tambahan transaksi sebagai berikut:
1. Selama 2013 PAM menjual barang dagangan ke SADI sebesar $100,000; margin 20% dari harga jual. 30% dari barang
dagangan tersebut masih belum terjal di akhir tahun 2013.
2. Tanggal 2 Januari 2013, P menerbitkan 10% obligasi $400,000. Bunga dibayar setiap 1 Juli dan 1 Januari; jatuh
tempo 6 tahun dan bunga pasar 9%
4. Tanggal 3 Juli 2013, SADI membeli 40% obligasi P. Bunga pasar 9,5%
uitas SADI saat itu
ten yang masih berman-
. 30% dari barang
nuari; jatuh
(dalam 000)
Eliminasi
P S
D C
Sales 800,000 400,000 i 100,000
COGS (400,000) (200,000) d 6,000 i 100,000
Depreciation Expense (110,000) (30,000)
Interest expense (37,588) e 7,518
Other operating expenses (179,912) (57,760) c 8,000
Net Income 153,703 120,000
Contructive gain/loss e 253
f 3,203
NCI Expense h 28,000
Consolidated NI
Retained Earning 1 Januar 605,000 380,000 b 380,000
Dividend (100,000) (80,000) a 60,000

h 20,000
Retained Earning, 31 D 658,703 420,000
Cash 90,000 13,873

Accounts Receivable 90,000 60,000
Interest receivable 8,000 g 8,000
Inventory 100,000 80,000 d 6,000
Other current asset 70,000 90,000
Land 245,000 150,000
Building 205,000 150,000
Acc. Deprec Building (120,000) (50,000)
Equipment 480,000 320,000
Acc. Deprec Equipment (80,000) (20,000)
Investment in S-common 561,203 b 540,000
a 21,203
Investment in S Bond 163,127 f 163,127
Patent b 40,000 c 8,000

Total Asset 1,641,203 965,000
Accounts Payable 146,675 245,000

Interest payable 20,000 g 8,000
Bonds payable 415,825 f 166,330
Common Stock 400,000 300,000 b 300,000
Retained Earning, 31 De 658,703 420,000
NCI, equity (begin) 180,000
NCI ending h 10,000
Total Liability&Equity 1,641,203 965,000 1,125,293 1,127,304
PAM memiliki 75% saham beredar milik SADI pada awal 2013 dengan harga perolehan $540,000. Ekuitas SADI saat itu
terdiri dari Modal Saham $300,000 dan Saldo Laba $380,000. Selisih nilai investasi diakui sebagai paten yang masih berman-
faat 5 tahun
1. Selama 2013 PAM menjual barang dagangan ke SADI sebesar $100,000; margin 20% dari harga jual. 30% dari barang
dagangan tersebut masih belum terjal di akhir tahun 2013.
2. Tanggal 2 Januari 2013, P menerbitkan 10% obligasi $400,000. Bunga dibayar setiap 1 Juli dan 1 Januari; jatuh
tempo 6 tahun dan bunga pasar 9%
4. Tanggal 3 Juli 2013, SADI membeli 40% obligasi P. Bunga pasar 9,5%
Consolidated
Statement
1,100,000
(506,000)
(140,000)
(30,070)
(245,672)
178,258
3,456
(28,000)
153,714
605,000
(100,000)
658,714
103,873
150,000
174,000
160,000
395,000
355,000
(170,000)
800,000
(100,000)
-
32,000
1,899,873
391,675
12,000
249,495
400,000
656,703
190,000
1,899,873
n $540,000. Ekuitas SADI saat itu

akui sebagai paten yang masih berman-
dari harga jual. 30% dari barang
p 1 Juli dan 1 Januari; jatuh

(dalam 000)
Eliminasi
P S
D C
Sales 710,000 530,000 i 50,000
Gain on sale of plant asset 30,000 b 30,000
COGS (490,000) (370,000) c 15,000 d 12,000
i 50,000
Depreciation Expense (76,000) (40,000) 1,000
Interest expense (22,269)
Other operating expenses (61,731) (60,000)
Net Income 150,000 60,000
Contructive gain/loss e 6,433
Consolidated NI
Retained Earning 1 Januari 150,000 100,000 g 100,000 f 37,500
d 12,000
Dividend (160,000) (80,000) a 60,000
h 20,000
Retained Earning, 31 Desemb 140,000 80,000
Cash 22,500 92,410

Accounts Receivable 40,000 35,000 j 20,000
Inventory 70,000 50,000 c 15,000
Land 90,000 70,000 b 10,000
Building-net 150,000 140,000 c 1,000 b 20,000
Equipment-net 130,000 90,000
Investment in S-common 337,500 f 37,500 g 375,000

Investment in S Bond 82,590 82,590
Total Asset 840,000 560,000
Accounts Payable 109,607 80,000 j 20,000

Bonds payable 190,393 76,157
Common Stock 400,000 400,000 g 400,000
Retained Earning, 31 Desembe 140,000 80,000
NCI ending h 5,000
Awal Januari 2010, P membeli 75% saham S ketika aset neto S sama dengan nilai wajarnya.
1. Selama 2011 P menjual barang dagangan ke S sebesar $50,000; pada akhir tahun masih tersisa utang piutang sebesar $20,00
Laba yang belum terealisir dari penjualan barang tahun 2010 $12,000 dan 2011 $15,000
2. Tanggal 1 Januari 2011, P menerbitkan 10% obligasi $200,000. Bunga dibayar setiap 31 Desember; jatuh tempo 4 tahun dan
3. P menjual pabrik ke S pada 1 Juli 2011 dengan keuntungan $30,000. Bangunan Pabrik bisa digunakan 10 tahun lagi
dan masih digunakan oleh S. Keuntungan tanah $10,000 dan keuntungan bangunan pabrik $20,000
4. Tanggal 31 Desember 2011, S membeli 40% obligasi P seharga $82,590
Consolidated
Statement
1,190,000
(813,000)
(115,000)
(22,269)
(121,731)
118,000
(6,433)
(15,000)
96,567
175,500
(160,000)
112,067
114,910
55,000
105,000
150,000
271,000
220,000
915,910
169,607
114,236
400,000
112,067
120,000
915,910
h tersisa utang piutang sebesar $20,000

1 Desember; jatuh tempo 4 tahun dan bunga pasar 12%
bisa digunakan 10 tahun lagi
(dalam 000)
Eliminasi
P S
D C
Sales 710,000 530,000
Gain on sale of plant asset 30,000 b 30,000
COGS (490,000) (370,000) c 15,000 d 12,000
Depreciation Expense (76,000) (40,000) 1,000
Interest expense (22,269)
Net Income 96,567 60,000
Contructive gain/loss e 6,433
Consolidated NI
Retained Earning 1 Januari 175,500 100,000 g 100,000
Dividend (160,000) (80,000) a 60,000

h 20,000
Retained Earning, 31 Desem 112,067 80,000
Cash 22,500 92,410

Accounts Receivable 40,000 35,000 j 20,000
Inventory 70,000 50,000 c 15,000
Land 90,000 70,000 b 10,000
Building-net 150,000 140,000 c 1,000 b 20,000
Investment in S-common 309,567 a 53,433 g 375,000

d 12,000
Total Asset 812,067 560,000
Accounts Payable 109,607 80,000 j 20,000

Common Stock 400,000 400,000 g 400,000
Retained Earning, 31 Desembe 112,067 80,000
NCI, equity (begin) g 125,000
NCI ending h 5,000
Consolidated
Statement
1,240,000
(863,000)
(115,000)
(22,269)
(121,731)
118,000
(6,433)
(15,000)
96,567
175,500
(160,000)
112,067
114,910
55,000
105,000
150,000
271,000
220,000
915,910
169,607
114,236
400,000
112,067
120,000
915,910
h tersisa utang piutang sebesar $20,000

1 Desember; jatuh tempo 4 tahun dan bunga pasar 12%
isa digunakan 10 tahun lagi
(dalam 000)
Eliminasi
P S
D C
Sales 800,000 640,000
COGS (480,000) (384,000) d 15,000
Depreciation Expense (76,000) (40,000) c 2,000
Net Income 215,000 160,000

Consolidated NI
Retained Earning 1 Januari 140,000 80,000 g 80,000 f 22,500
d 15,000
b 10,000
b 19,000
i 4,727
e 1,706
Dividend (150,000) (80,000) a 60,000
h 20,000
Cash 22,500 86,977

Inventory 75,000 50,000
Land 140,000 160,000 b 10,000
Building-net 150,000 140,000 c 2,000 b 20,000
b 1,000
Investment in S-common 337,500 f 22,500 g 360,000

Investment in S Bond 82,023 i 82,023
Total Asset 880,000 634,000

Bonds payable 193,240 i 77,296
Common Stock 400,000 400,000 g 400,000
NCI ending h 20,000

(dalam 000)
Eliminasi
P S
D C
Sales 800,000 640,000
Income from S 138,706 a 138,706
COGS (480,000) (384,000) d 15,000
Depreciation Expense (76,000) (40,000) c 2,000
Net Income 293,706 160,000

Consolidated NI
Retained Earning 1 Januari 112,067 80,000 g 80,000
Dividend (150,000) (80,000) a 60,000
h 20,000
Cash 22,500 86,977

Inventory 75,000 50,000
Land 140,000 160,000 b 10,000
Building-net 150,000 140,000 c 2,000 b 20,000
b 1,000
Investment in S-common 388,273 15,000 g 360,000

10,000 78,706
19,000
4,727
1,706
Total Asset 930,773 634,000

Common Stock 400,000 400,000 g 400,000
NCI ending 20,000
Consolidated
Statement
1,440,000
(849,000)
(114,000)
(13,708)
(129,586)
333,706
(40,000)
293,706
112,067
(150,000)
255,773
109,477
80,000
125,000
290,000
273,000
190,000
1,067,477
155,760
115,944
400,000
255,773
140,000
1,067,477
tang piutang sebesar $20,000
er; jatuh tempo 4 tahun dan bunga pasar 12%

akan 10 tahun lagi
Consolidated
Statement
1,440,000
(849,000)
(114,000)
(13,708)
(129,586)
333,706
(40,000)
293,706
112,067
(150,000)
255,773
109,477
80,000
125,000
290,000
273,000
190,000
-
1,067,477
155,760
115,944
400,000
255,773
140,000
1,067,477
(dalam 000)
P S
D C Statement
Sales 800,000 800,000
Dividend Income 90,000 90,000
Gain on sale of land 20,000 20,000
Interest income 4,313 4,313
COGS (400,000) (250,000) (650,000)
Interest expense (24,764) 4,120 (20,644)
Other operating expenses (84,313) (40,236) 5,000 (129,549)
Net Income 350,000 (340,000) (105,193)
Contructive gain/loss 193 1,514
1,321
NCI Expense 13,632 (13,632)
Consolidated NI (117,311)
Retained Earning 1 Januari 200,000 120,000 120,000 200,000
Dividend (180,000) (100,000) 90,000 (180,000)
10,000
Retained Earning, 31 Dese 370,000 (320,000) (97,311)
Cash 79,200 25,000 104,200

Interest Receivable 4,500 4,500 -
Inventory 60,000 45,000 105,000
Land 220,000 200,000 20,000 400,000
Building-net 400,000 400,000 800,000
Equipment-net 400,000 300,000 700,000
Investment in S-common 495,000 495,000
Patent 30,000 5,000 25,000

Total Asset 1,800,000 1,000,000 2,204,200

Interest payable 13,500 4,500 9,000
Bonds payable 307,863 102,621 205,242

Common Stock 1,400,000 400,000 400,000 1,400,000
Retained Earning, 31 Desemb 370,000 (320,000) 402,689
NCI ending 3,632 58,632
2,204,200
Total Liability&Equity 1,800,000 500,000
Awal Januari 2011, P membeli 90% saham S senilai $495,000. Selisih nilai perolehan dengan nilai wajar aset neto dialokasikan
Patent dengan masa manfaat 6 tahun
2. Tanggal 1 Januari 2011, S menerbitkan 9% obligasi dengan pembayaran bunga 1 Januari dan 1 Juli, jatuh tempo 4 tahun dan
3. Tanggal 1 Juli 2011, P membeli sepertiga obligasi S, bunga pasar saat itu 8,5%
4. S menjual tanah ke P tanggal 21 Maret 2011. Harga jual $220,000; harga perolehan $200,000
wajar aset neto dialokasikan ke
uli, jatuh tempo 4 tahun dan bunga pasar 8%

(dalam 000)
P S
D C Statement
Sales 800,000 500,000 1,300,000
Income from S 122,689 a 122,689
Gain on sale of land 20,000 b 20,000
Interest income 4,313 c 4,313
COGS (400,000) (250,000) (650,000)
Interest expense (24,764) c 4,120 (20,644)
Other operating expenses (84,313) (40,236) d 5,000 (129,549)
Net Income 382,689 160,000 394,807
Contructive gain/loss c 193 1,514
e 1,321
NCI Expense f 13,632 (13,632)
Retained Earning 1 Januari 200,000 120,000 g 120,000 200,000
Dividend (180,000) (100,000) a 90,000 (180,000)
f 10,000
Retained Earning, 31 Desem 402,689 180,000 402,689
Cash 79,200 25,000 104,200

Interest Receivable 4,500 4,500 -
Inventory 60,000 45,000 105,000
Land 220,000 200,000 b 20,000 400,000
Building-net 400,000 400,000 800,000
Equipment-net 400,000 300,000 700,000
Investment in S-common 527,689 g 495,000 -

a 32,689
Patent g 30,000 d 5,000 25,000
Investment in S Bond 101,300 e 101,300
Total Asset 1,832,689 1,000,000 2,204,200

Interest payable 13,500 4,500 9,000
Bonds payable 307,863 e 102,621 205,242

Common Stock 1,400,000 400,000 g 400,000 1,400,000
Retained Earning, 31 Desembe 402,689 180,000 402,689
NCI ending f 3,632 58,632
Total Liability&Equity 1,832,689 1,000,000 822,755 822,755 2,204,200
Awal Januari 2011, P membeli 90% saham S senilai $495,000. Selisih nilai perolehan dengan nilai wajar aset neto dialokasikan
Patent dengan masa manfaat 6 tahun
2. Tanggal 1 Januari 2011, S menerbitkan 9% obligasi dengan pembayaran bunga 1 Januari dan 1 Juli, jatuh tempo 4 tahun dan
3. Tanggal 1 Juli 2011, P membeli sepertiga obligasi S, bunga pasar saat itu 8,5%
4. S menjual tanah ke P tanggal 21 Maret 2011. Harga jual $220,000; harga perolehan $200,000
wajar aset neto dialokasikan ke
uli, jatuh tempo 4 tahun dan bunga pasar 8%

(dalam 000)
P S
D C Statement
Sales 900,000 550,000 1,450,000
Dividend Income 90,000 a 90,000 -
Interest income 8,616 b 8,616 -
COGS (450,000) (300,000) (750,000)
Interest expense (24,619) b (8,206) (16,413)
Amortization Expense h 5,000 (5,000)
Other operating expenses (138,616) (30,381) (168,997)
Net Income 350,000 150,000 404,590
NCI Expense 14,459 14,459
Retained Earning 1 Januari 370,000 180,000 c 18,000 b 369 402,589
e 49,500
f 180,000 d 720
Dividend (200,000) (100,000) a 90,000 (200,000)
10,000
Retained Earning, 31 Desembe 520,000 230,000 592,720
Cash 125,016 33,000 158,016

Interest Receivable 9,000 e 9,000 -
Inventory 110,000 90,000 200,000
Land 220,000 200,000 c 20,000 400,000
Building-net 500,000 360,000 860,000
Equipment-net 380,000 370,000 750,000
Investment in S-common 495,000 g 49,500 f 544,500 -

Patent f 25,000 h 5,000 20,000
Investment in S Bond 100,984 d 100,984 -
Total Asset 2,000,000 1,105,000 2,500,016

Interest payable 27,000 e 9,000 18,000
Bonds payable 305,352 d 101,784 203,568

Common Stock 1,400,000 400,000 f 400,000 1,400,000
Retained Earning, 31 Desember 520,000 230,000 592,720
NCI, equity (begin) c 2,000 b 41

d 80 58,621
NCI ending f 60,500
4,459 4,459
Total Liability&Equity 2,000,000 1,105,000 2,500,016
(dalam 000)
P S
D C Statement
Sales 900,000 550,000 1,450,000
Income from S 130,131 a 130,131 -
Interest income 8,616 b 8,616 -
COGS (450,000) (300,000) (750,000)
Interest expense (24,619) b 8,206 (16,413)
Amortization Expense h 5,000 (5,000)
Other operating expenses (138,616) (30,381) (168,997)
Net Income 390,131 150,000 404,590
NCI Expense g 14,459 14,459
Retained Earning 1 Janua 402,689 180,000 f 180,000 402,689
Dividend (200,000) (100,000) a 90,000 (200,000)
g 10,000
Retained Earning, 31 D 592,820 230,000 592,820
Cash 125,016 33,000 158,016

Interest Receivable 9,000 e 9,000 -
Inventory 110,000 90,000 200,000
Land 220,000 200,000 c 20,000 400,000
Building-net 500,000 360,000 860,000
Equipment-net 380,000 370,000 750,000
Investment in S-common 567,820 c 18,000 f 544,500 100

a 40,131
b 369
d 720
Patent f 25,000 h 5,000 20,000
Investment in S Bond 100,984 d 100,984 -
Total Asset 2,072,820 1,105,000 2,500,116

Interest payable 27,000 e 9,000 18,000
Bonds payable 305,352 d 101,784 203,568

Common Stock 1,400,000 400,000 f 400,000 1,400,000
Retained Earning, 31 De 592,820 230,000 592,820
NCI, equity (begin) c 2,000 b 41

d 80 63,080
NCI ending f 60,500
g 4,459
Total Liability&Equity 2,072,820 1,105,000 893,990 893,990 2,500,116

Preacquisition Income

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KERTAS KERJA KONSOLIDASI

NERACA SALDO PER 31 DESEMBER 2016

Cash 17,000 4,000

Interest Payable 6,000 - i 6,000

12% bonds payable 105,400 g 105,400

NCI, equity (begin) h 75,000

Cash 17,000 4,000

Investment in S Bond 102,700 g 102,700

Interest Payable 6,000 - i 6,000

12% bonds payable 105,400 g 105,400

NCI, equity (begin) h 75,000

Dividend (100,000) (80,000) a 60,000 (100,000)

Cash 90,000 13,873 103,873

Accounts Payable 146,675 245,000 391,675

. 30% dari barang

Dividend (100,000) (80,000) a 60,000

Cash 90,000 13,873

Patent b 40,000 c 8,000

Accounts Payable 146,675 245,000

n $540,000. Ekuitas SADI saat itu

dari harga jual. 30% dari barang

p 1 Juli dan 1 Januari; jatuh

Cash 22,500 92,410

Investment in S-common 337,500 f 37,500 g 375,000

Accounts Payable 109,607 80,000 j 20,000

h tersisa utang piutang sebesar $20,000

Dividend (160,000) (80,000) a 60,000

Cash 22,500 92,410

Investment in S-common 309,567 a 53,433 g 375,000

Accounts Payable 109,607 80,000 j 20,000

h tersisa utang piutang sebesar $20,000

NCI Expense h 40,000

Cash 22,500 86,977

Investment in S-common 337,500 f 22,500 g 360,000

Accounts Payable 81,760 74,000

KERTAS KERJA KONSOLIDASI

NCI Expense h 40,000

Cash 22,500 86,977

Investment in S-common 388,273 15,000 g 360,000

Accounts Payable 81,760 74,000

er; jatuh tempo 4 tahun dan bunga pasar 12%

Retained Earning, 31 Dese 370,000 (320,000) (97,311)

Cash 79,200 25,000 104,200

Investment in S-common 495,000 495,000

Patent 30,000 5,000 25,000

Accounts Payable 30,000 98,637 128,637

Bonds payable 307,863 102,621 205,242

uli, jatuh tempo 4 tahun dan bunga pasar 8%

Retained Earning, 31 Desem 402,689 180,000 402,689

Cash 79,200 25,000 104,200

Investment in S-common 527,689 g 495,000 -

Accounts Payable 30,000 98,637 128,637

Bonds payable 307,863 e 102,621 205,242

Total Liability&Equity 1,832,689 1,000,000 822,755 822,755 2,204,200

uli, jatuh tempo 4 tahun dan bunga pasar 8%

Retained Earning, 31 Desembe 520,000 230,000 592,720

Cash 125,016 33,000 158,016

Investment in S-common 495,000 g 49,500 f 544,500 -

Accounts Payable 80,000 142,648 222,648

Bonds payable 305,352 d 101,784 203,568

NCI, equity (begin) c 2,000 b 41

Dividend (200,000) (100,000) a 90,000 (200,000)

Retained Earning, 31 D 592,820 230,000 592,820