Akl 4-5

2011
Poer
Adjusment
Soer
Dr
Consolidated
Cr
Income Statement
Sales
400,000
200,000
10,000
COGS
(170,000)
(115,000)
3,000
Depreciation Expense
(50,000)
(20,000)
(70,000)
Other Expense
(40,000)
(15,000)
(55,000)
Dividend Income
24,000
NCI Expense
Net Income
590,000
10,000
24,000
9,400
164,000
50,000
Beginning Balance
300,000
100,000
Net Income
164,000
50,000
Dividend
(60,000)
(30,000)
(278,000)
(9,400)
177,600
Statement of RE
100,000
300,000
177,600
24,000
(60,000)
6,000
Ending Balance
404,000
120,000
417,600
264,000
75,000
339,000
75,000
50,000
125,000
Inventory
100,000
75,000
3,000
172,000
Investment in Soer
240,000
240,000
Land
175,000
40,000
215,000
Equipment
800,000
600,000
1,400,000
(450,000)
(320,000)
Balance Sheet
Cash
Account Receivable
Accumulated Depreciation
Total Assets
(770,000)
1,204,000
520,000
1,481,000
Account Payable
100,000
100,000
200,000
Bond Payable
200,000
100,000
300,000
Common Stock
500,000
200,000
Retained Earnings
404,000
120,000
NCI
200,000
500,000
417,600
60,000
63,400
3,400
Total Liabilities & Equitiy
1,204,000
520,000
Informasi Tambahan:
1. Investasi Poer pada awal tahun 2011 senilai Rp240.000,- untuk kepemilikan 80%
2. Soer menjual Inventory ke Poer pada tahun 2011 senilai Rp10.000,- dengan profit 30% dari harga jual.
3. Inventory pada no 2 masih diakui sebagai persediaan oleh Poer pada tanggal 31 Desember 2011
Diminta:
1. Jurnal Eliminasi
2. Kertas Kerja Konsolidasi
1,481,000
2012
Poer
Adjusment
Soer
Dr
Consolidated
Cr
Income Statement
Sales
450,000
300,000
COGS
(180,000)
(160,000)
(50,000)
(20,000)
(70,000)
Other Expense
(60,000)
(45,000)
(105,000)
Dividend Income
32,000
NCI Expense
Net Income
750,000
3,000
32,000
15,600
192,000
75,000
404,000
120,000
(337,000)
(15,600)
222,400
Statement of RE
Beginning Balance
100,000
16,000
417,600
20,000
2,400
Net Income
192,000
75,000
Dividend
(60,000)
(40,000)
222,400
32,000
(60,000)
8,000
Ending Balance
536,000
155,000
580,000
Cash
291,000
85,000
376,000
Account Receivable
150,000
80,000
230,000
Inventory
180,000
90,000
270,000
Investment in Soer
240,000
Land
175,000
40,000
215,000
Equipment
800,000
600,000
1,400,000
(500,000)
(340,000)
Balance Sheet
Total Assets
240,000
(840,000)
1,336,000
555,000
1,651,000
Account Payable
100,000
100,000
200,000
Bond Payable
200,000
100,000
300,000
Common Stock
500,000
200,000
Retained Earnings
536,000
155,000
NCI
200,000
500,000
580,000
600
60,000
71,000
4,000
7,600
1,336,000
555,000
Informasi Tambahan:
2. Soer menjual Inventory ke Poer pada tahun 2011 senilai Rp10.000,- dengan profit 30% dari harga jual.
3. Inventory pada no 2 terjual pada tahun 2012
Diminta:
1. Jurnal Eliminasi
1,651,000
2011
Poer
Adjusment
Soer
Dr
Consolidated
Cr
Income Statement
Sales
400,000
200,000
600,000
COGS
(170,000)
(115,000)
(285,000)
(50,000)
(20,000)
(70,000)
Other Expense
(40,000)
(15,000)
(55,000)
Gain on Sale Fixed Assets

Dividend Income
700
700
24,000
24,000
NCI Expense
Net Income
10,000
(10,000)
164,000
50,700
180,000
Beginning Balance
300,000
100,000
Net Income
164,000
50,700
Dividend
(60,000)
(30,000)
Ending Balance
404,000
120,700
420,000
257,000
82,000
339,000
75,000
50,000
125,000
Inventory
100,000
75,000
175,000
Investment in Soer
240,000
Land
175,000
40,000
Equipment
807,000
591,000
(450,000)
(317,300)
Statement of RE
100,000
300,000
180,000
24,000
(60,000)
6,000
Balance Sheet
Cash
Account Receivable
Total Assets
240,000
700
1,397,300
215,000
(767,300)
1,204,000
520,700
1,484,000
Account Payable
100,000
100,000
200,000
Bond Payable
200,000
100,000
300,000
Common Stock
500,000
200,000
Retained Earnings
404,000
120,700
NCI
200,000
500,000
420,000
60,000
64,000
4,000
1,204,000
520,700
1,484,000
Informasi Tambahan:
2. Soer menjual Equipment ke Poer yang mempunyai nilai buku Rp6.300 seharga Rp7.000,- akhir tahun 2011
3. Equipment tersebut masih bisa digunakan oleh Poer sampai dengan 7 tahun mendatang
Diminta:
1. Jurnal Eliminasi
2012
Poer
Adjusment
Soer
Dr
Consolidated
Cr
Income Statement
Sales
450,000
300,000
COGS
(180,000)
(160,000)
(51,000)
(19,100)
Other Expense
(60,000)
(45,000)
Dividend Income
32,000
191,000
75,900
404,000
120,700
NCI Expense
Net Income
750,000
(340,000)
100
(70,000)
(105,000)
32,000
15,200
(15,200)
219,800
Statement of RE
Beginning Balance
100,000
16,000
420,000
20,000
700
Net Income
191,000
75,900
Dividend
(60,000)
(40,000)
219,800
32,000
(60,000)
8,000
Ending Balance
535,000
156,600
579,800
Cash
284,000
92,000
376,000
Account Receivable
150,000
80,000
230,000
Inventory
180,000
90,000
270,000
Investment in Soer
240,000
Land
175,000
40,000
Equipment
807,000
591,000
(501,000)
(336,400)
Balance Sheet
Total Assets
240,000
215,000
100
700
1,397,400
(837,400)
1,335,000
556,600
1,651,000
Account Payable
100,000
100,000
200,000
Bond Payable
200,000
100,000
300,000
Common Stock
500,000
200,000
Retained Earnings
535,000
156,600
200,000
NCI
500,000
579,800
60,000
71,200
4,000
7,200
1,335,000
556,600
Informasi Tambahan:
2. Soer menjual Equipment ke Poer yang mempunyai nilai buku Rp6.300 seharga Rp7.000,3. Equipment tersebut masih bisa digunakan oleh Poer sampai dengan 7 tahun mendatang
Diminta:
1. Jurnal Eliminasi
1,651,000

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2011

2. Kertas Kerja Konsolidasi

Gain on Sale Fixed Assets

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