Dipersentasikan Oleh Kelompok IV

ALEX LEO S. PASARIBU

META
FERDINAN

Advenced Financial Accounting
Richard E. Baker

DOSEN : PROF. DR. SYAFRUDDIN GINTING, MAFIS, AK



FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA
UTARA
BAB
IV
CONSOLIDATION PREOSEDURE
CONSOLIDATION WORKPAPERS
CONSOLIDATION BALANCE SHEET WITH WHOLLY
OWNWED SUBSIDIARY
CONSOLIDATION SUBSEQUENT TO ACQUISITION
CONSOLIDATION FINANCIAL STATEMENTS 100%
OWNERSSHIP ACQUIRED AT BOOK VALUE
CONSOLIDATION FINANCIAL STATEMENTS 100%
OWNERSHIP ACQUIRED AT MORE THAN BOOK
VELUE
BUY AT BOOK VELUE
BUY MORE THAN BOOK VELUE
BUY LESS THAN BOOK VELUE
DIFFERENSI
AL
+ -
+
POSITIVE (DEBIT)
-
NEGATIVE (CREDIT)
CONSOLIDATED NET
INCOME
CONSOLIDATED RETAINED
EARNINGS
CONSOLIDATED NET INCOME
AND RETAINED EARNINGS