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  • Coba Ralat

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    Niar Irianti
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    This document outlines the financial statements of a parent company and its subsidiary. It shows investments, assets, equity, income, expenses, and journal entries. The parent company had an initial 700,000 investment in the subsidiary that increased to 721,000 after the year's net income of 49,000 and dividends of 7,000. The subsidiary's non-controlling interest was initially 300,000 and ended at 309,000 after its share of net income, allocations, and dividends.

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    coba ralat

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    This document outlines the financial statements of a parent company and its subsidiary. It shows investments, assets, equity, income, expenses, and journal entries. The parent company had an initial 700,000 investment in the subsidiary that increased to 721,000 after the year's net income of 49,000 and dividends of 7,000. The subsidiary's non-controlling interest was initially 300,000 and ended at 309,000 after its share of net income, allocations, and dividends.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7 views2 pages

    Coba Ralat

    Uploaded by

    Niar Irianti
    This document outlines the financial statements of a parent company and its subsidiary. It shows investments, assets, equity, income, expenses, and journal entries. The parent company had an initial 700,000 investment in the subsidiary that increased to 721,000 after the year's net income of 49,000 and dividends of 7,000. The subsidiary's non-controlling interest was initially 300,000 and ended at 309,000 after its share of net income, allocations, and dividends.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    Cost of Investment: 700.000 x 100/70 Book value Excess Alokasi Inventory Plant 80.000 Allocation Goodwill Excess a.

    : :

    1.000.000 800.000 200.000 20.000 80.000 100.000 100.000 200.000

    Capital Stock Retained Earnings, beginning Unamortized excess Investment in S (nilai perolehan) NCI beginning * yang dihapus itu nilai awal. Saldo investasi awal tahun. Retained earning awal, NCI awal dan amortisasi awal Kalo yang ini nilai ending (31 Dec) Parent Invest at 1 Jan 700.000 Net Income 49.000 Dividend (7.000) Allocation Inventory 70% x 20.000 (14.000) Plant 70% x 80.000/8 (7.000) Investment 31 Dec 721.000 NCI invest at 1 Jan 30% x 1.000.000 Net income 30% x 70.000 Allocation: Inventory: 30% x 20.000 Plant: 30% x 80.000/8 Dividend 30% x 10.000 NCI ending

    500.000 300.000 200.000 700.000 300.000

    : 300.000 : 21.000 (6.000) (3.000) (3.000) 309.000

    * pake nilai amortisasi awal (200.000) Kalo pakai nilai Unamortized ending 170.000 berarti masih ada sisa nilai unamortized 30.000. b. Inventory Buildings Goodwill Unamortized exess c. Account Payable Account Receivable Dividend Payable 10.000 10.000 7.000 20.000 80.000 100.000 200.000

    d.

    Dividend Receivable Investment in S Dividend Jurnal resiprokal dari dividend : P mencatat : Dividend receivable 7.000 Investment in S 7.000 S mencatat : Dividend 7.000 Dividend payable 7.000 e. Income from S Investment in S Eliminasi Income from S Saldo Income from S : NI (70% x 70.000) (-) amortisasi Inventory (70% x 20.000) Plant (70% x 10.000) Income from S 7.000

    7.000 7000

    28.000 28.000

    49.000 14.000 7.000 28.000

    f. g.

    COGS Inventory Operating expense Plant

    20.000 20.000 10.000 10.000

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