Nama Agung Prabowo

No 2
Kelas 5 - 3 akuntansi

METODE EQUITY

ELIMINATION CONSOLIDATED
INCOME STATEMENT P S
Dr Cr STATEMENT
Sales 800000 700000 1500000
Income From 42000 42000
Gain on Sale of equipment 10000 10000
COGS 300000 400000 20000 720000
Depreciation Expense 155000 60000 16000 231000
Other Expense 160000 140000 8000 308000
Net Income 237000 100000 251000
Non Controling Expense 14000 14000
Consolidated Net Income 237000

Retained Earning Statement

RE Jan 1 397500 100000 100000 397500

add : Net Income Consolidated 237000 237000
50000 37500
less : Dividen 200000
12500 200000
RE Dec 31 434500 150000 434500

Balance Sheet

Cash 85000 60000 145000

Acc. Receivable - net 100000 70000 10000 160000
Inventories 150000 100000 20000 20000 250000
Other Current Aset 70000 30000 100000
Land 50000 100000 150000
Building - net 140000 160000 40000 4000 336000
Equipment - net 570000 330000 60000 12000 948000
42000
Investment in S 604500 37500
600000 0
Patent 80000 8000 72000
Unamortised Excess 200000 200000 0
Total Aset 1769500 850000 2161000
Acc. Payable 200000 85000 10000 275000
Other Liabilities 135000 115000 250000
Capital Stock 1000000 500000 500000 1000000
RE Dec 31 434500 434500
1769500 700000
NCI jan 1 200000 200000
NCI dec 31 1500 1500
2161000
 Jurnal Eliminasi
a. Income From S 42000
Investment In S 42000

b. investment In S 37500
Dividen 37500

c. Capital Stock 500000

Retained Earning S 100000
Unamortised Excess 200000
Investment in S 600000
Non Controling Interest 200000

d. Non controling Interest Exp 14000

Dividen 12500
Non Controling Interest 1500

e. Inventory 20000
Building - net 40000
Equipment - net 60000
Patent 80000
Unamortised excess 200000

f. Acc. Payable 10000

Acc. Receivable - net 10000

g. COGS 20000
Inventory 20000

h. Depreciation Expense 16000

Building - net 4000
Equipment -net 12000

i. Other Expense 8000

Patent 8000