Step 1: Menghitung Harga Perolehan

Cost 2016 4,800,000 1. Eliminasi Inv

Cost 2020 4,680,000

Step 2: Mencari Implied FV

Implied FV 2016 6,400,000
Implied FV 2020 6,240,000 a

Step 3: Mencari Bagian NCI

Persentase NCI 25%
NCI 2016 1,600,000
NCI 2017 1,560,000

Step 4: Menentukan Excess FV over BV 2. Eliminas

Implied FV of Son 6,400,000
b
Less: BV of Equity 4,800,000 b
Excess of FV over BV 1,600,000

Step 5: Mencari Goodwill/Bargain Purchase 3. Mencat

Excess of FV over BV 1,600,000
Identifiable Net Assets 800,000 c
Goodwill 800,000

Identifiable Net Assets 4. Eliminasi A

INA Amortization Unamortization
d
Inventories 160,000 160,000 -
Plant Assets 640,000 80,000 560,000
800,000 240,000 560,000

2016 2020 e
RE 1,600,000 1,600,000
Selisih (NI) -

Adjusted Net Income

Sales 2,000,000
Less:
Pam (75%) NCI (25%)
- Expenses 1,200,000
- Amortization/year 80,000
Net Income 720,000 540,000 180,000

Dividend from Sun 400,000 300,000 100,000

BV 1 Jan Amortization Amount 31 Des

2016 640,000 80,000 560,000
2017 560,000 80,000 480,000
2018 480,000 80,000 400,000
2019 400,000 80,000 320,000
2020 320,000 80,000 240,000
 Data:
% Acq (1 Jan 16) 75%
Cash Paid 4,800,000

Sun's Equity
Capital Stock $10 par 2,000,000
Add. PIC 1,200,000
RE 1 Jan 2016 1,600,000
4,800,000

Jurnal:
1. Eliminasi Investment di Awal Tahun
Capital Stock 2,000,000
Add. PIC 1,200,000
RE-Beginning 1,600,000
Unamortized Excess 1,600,000
Investment in Sun 4,800,000
NCI 1,600,000

Inventory 160,000
Plant Assets 640,000
Goodwill 800,000
Unamortized Excess 1,600,000

2. Eliminasi Income from Son

Income from Son 540,000
 Dividend Son 300,000
Investment in Son 240,000

3. Mencatat Bagian Laba NCI

NCI Expense 180,000
Dividend Son 100,000
NCI 80,000

4. Eliminasi Amortization Expense

Amortization Expense 80,000
Plant Assets 80,000

5. Mencatat Hasil Penjualan Inventory dan Sisa BV

Investment in Sun 360,000
NCI 120,000
Acc. Depr- Plant 320,000
Cash 160,000
 Excess FV over BV
Inventory (Sold) 10% 100%
Plant Assets (8 yr) 40% 12.5% 8
Goodwill 50%

Trial Balance 31 Des 2020

Pam Sun
Other Assets 7,530,000 5,200,000
Investment in Sun 4,680,000 -
Expenses (Inc. COGS) 6,370,000 1,200,000
Dividends 1,000,000 400,000
19,580,000 6,800,000
Capital Stock @par 6,000,000 2,000,000
Add. PIC 1,700,000 1,200,000
RE 3,340,000 1,600,000
Sales 8,000,000 2,000,000
Income from Sun 540,000 -
19,580,000 6,800,000

Income Statement Pam Sun Dr Cr Consolidated

Sales 8,000,000 2,000,000 10,000,000
Income from Sun 540,000 - b 540,000 -
Less: - Expense (6,370,000) (1,200,000) d 80,000 (7,650,000)
- NCI Expense - - c 180,000 (180,000)
Net Income 2,170,000 800,000 2,170,000

Retained Earning
Beginning 1 Jan 3,340,000 1,600,000 a 1,600,000 3,340,000
Add: Net Income 2,170,000 800,000 2,170,000
b 300,000
Less: Dividend
1,000,000 400,000 c 100,000 1,000,000
Ending 31 Des 4,510,000 2,000,000 4,510,000

Balance Sheet
a 160,000 d 80,000
Other Assets 7,530,000 5,200,000 12,970,000
Other Assets 7,530,000 5,200,000 12,970,000
a 640,000 e 480,000
a 4,800,000
Investment In Sun 4,680,000 - e 360,000 -
b 240,000
Goodwill - - a 800,000 800,000
Total Assets 12,210,000 5,200,000 13,770,000
Capital Stock 6,000,000 2,000,000 a 2,000,000 6,000,000
Add. PIC 1,700,000 1,200,000 a 1,200,000 1,700,000
Ending RE 4,510,000 2,000,000 4,510,000
a 1,600,000
NCI e
- - 120,000 c 80,000 1,560,000
Total Equity 12,210,000 5,200,000 7,680,000 7,680,000 13,770,000
 Step 1: Menghitung Harga Perolehan
Cost 2014 10,000,000

Step 2: Mencari Implied FV

Implied FV 2014 12,500,000

Step 3: Mencari Bagian NCI

Persentase NCI 20%
NCI 2014 2,500,000

Step 4: Menentukan Excess FV over BV

Implied FV of Son 12,500,000
Less: BV of Equity 10,000,000
Excess of FV over BV 2,500,000
 Step 5: Mencari Goodwill/Bargain Purchase
Excess of FV over BV 2,500,000
Identifiable Net Assets -
Goodwill 2,500,000

Adjusted Net Income

Sales 30,500,000
Less: Pam (80% NCI (20%)
- Expenses 29,000,000
Net Income 1,500,000 1,200,000 300,000

Dividend from Theo 500,000 400,000 100,000

 Data:
% Acq (1 Jan 14) 80% BV 11,000,000
Cash Paid 10,000,000 FV 11,000,000
Capital Stock 1 Jan 2,000,000 INA -
RE 8,000,000

Income Statement Liam Theo Balance Sheet Liam

Sales 67,000,000 30,500,000 Cash 800,000
Income from Theo 1,200,000 - AR 1,300,000
Less: - COGS (42,000,000) (25,000,000) Div. Rec. 400,000
- Expenses (21,900,000) (4,000,000) Inventories 2,600,000
Net Income 4,300,000 1,500,000 Other Cur. Assets 1,200,000
Land 3,000,000
Retained Earnings Liam Theo Building 3,200,000
Beginning 1 Jan 11,600,000 8,000,000 Equipment 2,200,000
Add : Net Income 4,300,000 1,500,000 Investment in Theo 10,800,000
Less: Dividend (3,000,000) (500,000) Total Assets 25,500,000
Ending 31 Des 12,900,000 9,000,000 AP 1,000,000
Div. Pay. 2,500,000
Notes Pay. 4,100,000
Capital Stock $10 par 5,000,000
RE 12,900,000
Total Liabilities & Equity 25,500,000

Jurnal: Income Statement Liam

1. Eliminasi Investment di Awal Tahun Sales 67,000,000
a Capital Stock 2,000,000 Income from Theo 1,200,000
RE-Beginning 8,000,000 Less: - COGS (42,000,000)
Goodwill 2,500,000 - Expenses (21,900,000)
Investment In Theo 10,000,000 NCI Expense -
NCI 2,500,000 Net Income 4,300,000

2. Eliminasi Income from Son Retained Earnings Liam

Income from Son 1,200,000 Beginning 1 Jan 11,600,000
b Dividend Son 400,000 Add : Net Income 4,300,000
Investment in Son 800,000
Less: Dividend
(3,000,000)
3. Mencatat Bagian Laba NCI Ending 31 Des 12,900,000
NCI Expense 300,000
c
c Dividend Son 100,000 Balance Sheet Liam
NCI 200,000 Cash 800,000
AR 1,300,000
4. Eliminasi Dividend Receivable Div. Rec. 400,000
Dividend Payable 400,000 Inventories 2,600,000
d
Dividend Receivable 400,000 Other Cur. Assets 1,200,000
Land 3,000,000
Building 3,200,000
Equipment 2,200,000
Investment in Theo 10,800,000

Goodwill -
Total Assets 25,500,000
AP 1,000,000
Div. Pay. 2,500,000
Notes Pay. 4,100,000
Capital Stock $10 par 5,000,000
RE 12,900,000

NCI
-
Total Liabilities & Equity 25,500,000
 Theo
600,000
800,000
-
400,000
1,800,000
4,200,000
3,600,000
2,400,000
-
13,800,000
400,000
500,000
1,900,000
2,000,000
9,000,000
13,800,000

Theo Dr Cr Consolidated
30,500,000 97,500,000
- b 1,200,000 -
(25,000,000) (67,000,000)
(4,000,000) (25,900,000)
- c 300,000 (300,000)
1,500,000 4,300,000

Theo
8,000,000 a 8,000,000 11,600,000
1,500,000 4,300,000
b 400,000 (3,100,000)
(500,000) c 100,000 100,000
9,000,000 12,900,000
 Theo
600,000 1,400,000
800,000 2,100,000
- d 400,000 -
400,000 3,000,000
1,800,000 3,000,000
4,200,000 7,200,000
3,600,000 6,800,000
2,400,000 4,600,000
- a 10,000,000 800,000
b 800,000 (800,000)
- a 2,500,000 2,500,000
13,800,000 30,600,000
400,000 1,400,000
500,000 d 400,000 2,600,000
1,900,000 6,000,000
2,000,000 a 2,000,000 5,000,000
9,000,000 12,900,000
a 2,500,000 2,500,000
- - c 200,000 200,000
13,800,000 14,400,000 14,400,000 30,600,000
 Step 1: Mencari Fair Value Equity Sun Jurnal:
BV Equity 31 Des 768,000 1. Eliminasi Investment di Awal
Less: Net Income (96,000) a Capital Stock
Add: Dividend 64,000 RE-Beginning
Add: Patent 224,000 Patents
FV Equity Sun 960,000 Investment In Sun
NCI
Step 2: Mencari Cost 75% dan NCI
Cost 720,000 2. Eliminasi Income from So
NCI 240,000 Income from Son
b Dividend Son
Step 3: Menentukan Excess FV over BV Investment in Son
Implied FV of Son 960,000
Less: BV of Equity (768,000) 3. Mencatat Bagian Laba N
Excess of FV over BV 192,000 NCI Expense
c
 c Dividend Son
Adjusted Net Income NCI
Sales 400,000
Less: 4. Eliminasi Dividend Receiva
Pam (75%) NCI (25%)
- Expenses (304,000) Dividend Payable
d
- Amortization (22,400) Dividend Receivable
Net Income 73,600 55,200 18,400
5. Eliminasi Notes Receivab
Dividend from Sun 64,000 48,000 16,000 Notes Payable
e
Notes Receivable
Amort. Patent 22,400
Sisa 201,600 5. Eliminasi Amortization Exp
Amort Expense
f
Patents
 Data:
% Acq (1 Jan 16) 75%

Income Statement Pam Sun Balance Sheet

Sales 1,600,000 400,000 Cash
Income from Theo 55,200 - AR
Less: - COGS (1,000,000) (200,000) Div. Rec.
- Expenses (388,000) (104,000) Inventories
Net Income 267,200 96,000 Note Rec.
Land
Retained Earnings Pam Sun Building
Beginning 1 Jan 720,000 136,000 Equipment
Add : Net Income 267,200 96,000 Investment in Theo
Less: Dividend (200,000) (64,000) Total Assets
Ending 31 Des 787,200 168,000 AP
Notes Pay.
Div. Pay
Capital Stock $10 par
RE
Total Liabilities & Equity

Patent 10 224,000

Income Statement
Jurnal: Sales
minasi Investment di Awal Tahun Income from Theo
600,000 Less: - COGS
136,000 - Expenses
224,000 NCI Expense
720,000 Net Income
240,000
Retained Earnings
2. Eliminasi Income from Son Beginning 1 Jan
55,200 Add : Net Income
48,000
Less: Dividend
7,200
Ending 31 Des
3. Mencatat Bagian Laba NCI
18,400 Balance Sheet
 16,000 Cash
2,400 AR
Div. Rec.
Eliminasi Dividend Receivable Inventories
24,000 Note Rec.
24,000 Land
Building
5. Eliminasi Notes Receivable Equipment
20,000
Investment in Sun
20,000
Patents
Eliminasi Amortization Expense Total Assets
22,400 AP
22,400 Notes Pay.
Div. Pay
Capital Stock $10 par
RE

NCI

Total Liabilities & Equity

 Liam Theo
212,000 60,000
344,000 80,000
24,000 -
380,000 40,000
- 20,000
260,000 120,000
680,000 320,000
520,000 200,000
727,200 -
3,147,200 840,000
340,000 40,000
20,000 -
- 32,000
2,000,000 600,000
787,200 168,000
3,147,200 840,000

Pam Sun Dr Cr Consolidated

1,600,000 400,000 2,000,000
55,200 - b 55,200 -
(1,000,000) (200,000) (1,200,000)
(388,000) (104,000) f 22,400 (514,400)
- - c 18,400 (18,400)
267,200 96,000 267,200

Pam Sun
720,000 136,000 a 136,000 720,000
267,200 96,000 267,200
b 48,000
(200,000) (64,000) c 16,000 (200,000)
787,200 168,000 787,200

Liam Theo
 212,000 60,000 272,000
344,000 80,000 424,000
24,000 - d 24,000 -
380,000 40,000 420,000
- 20,000 e 20,000 -
260,000 120,000 380,000
680,000 320,000 1,000,000
520,000 200,000 720,000
a 720,000 7,200
727,200 -
b 7,200 (7,200)
- - a 224,000 f 22,400 201,600
3,147,200 840,000 3,417,600
340,000 40,000 380,000
20,000 - e 20,000 -
- 32,000 d 24,000 8,000
2,000,000 600,000 a 600,000 2,000,000
787,200 168,000 787,200
a 240,000 240,000
- - - c 2,400 2,400
3,147,200 840,000 1,100,000 1,100,000 3,417,600
 Step 1: Menghitung Harga Perolehan
Cost 2016 720,000

Step 2: Mencari Implied FV

Implied FV 2016 960,000

Step 3: Mencari Bagian NCI

Persentase NCI 25%
NCI 2016 240,000

Step 4: Menentukan Excess FV over BV

Implied FV of Son 960,000
Less: BV of Equity 736,000
Excess of FV over BV 224,000
 Step 5: Mencari Goodwill/Bargain Purchase
Excess of FV over BV 224,000
Identifiable Net Assets -
Goodwill 224,000

Adjusted Net Income

Sales 400,000
Less: Pop (75%) NCI (25%)
- Expenses (304,000)
Net Income 96,000 72,000 24,000

Dividend from Son 64,000 48,000 16,000

 Data:
% Acq (1 Jan 16) 75%
Cash Paid 720,000
Income Statement Pop Son
Sales 1,600,000 400,000
Income from Son 72,000 -
Less: - COGS (1,000,000) (200,000)
- Expenses (388,000) (104,000)
Net Income 284,000 96,000

Retained Earnings Pam Sun

Beginning 1 Jan 720,000 136,000
Add : Net Income 284,000 96,000
Less: Dividend (200,000) (64,000)
Ending 31 Des 804,000 168,000

BV 768,000
FV 768,000
INA -

Jurnal:
1. Eliminasi Investment di Awal Tahun
a Capital Stock 600,000
RE-Beginning 136,000
Goodwill 224,000
Investment In Son 720,000
NCI 240,000

2. Eliminasi Income from Son

Income from Son 72,000
b Dividend Son 48,000
Investment in Son 24,000

3. Mencatat Bagian Laba NCI

NCI Expense 24,000
c
c Dividend Son 16,000
NCI 8,000

4. Eliminasi Dividend Receivable

Dividend Payable 24,000
d
Dividend Receivable 24,000

5. Eliminasi Notes Receivable

Notes Payable 20,000
e
Notes Receivable 20,000
 Balance Sheet Pop Son
Cash 236,000 60,000
AR 320,000 80,000
Div. Rec. 24,000 -
Inventories 380,000 40,000
Note Rec. - 20,000
Land 260,000 120,000
Building 680,000 320,000
Equipment 520,000 200,000
Investment in Son 744,000 -
Total Assets 3,164,000 840,000
AP 340,000 40,000
Notes Pay. 20,000 -
Div. Pay - 32,000
Capital Stock $10 par 2,000,000 600,000
RE 804,000 168,000
Total Liabilities & Equity 3,164,000 840,000

Income Statement Pam Sun Dr Cr Consolidated

Sales 1,600,000 400,000 2,000,000
Income from Son 72,000 - b 72,000 -
Less: - COGS (1,000,000) (200,000) (1,200,000)
- Expenses (388,000) (104,000) (492,000)
NCI Expense - - c 24,000 (24,000)
Net Income 284,000 96,000 284,000

Retained Earnings Pam Sun

Beginning 1 Jan 720,000 136,000 a 136,000 720,000
Add : Net Income 284,000 96,000 284,000
Less: Dividend b 48,000
(200,000) (64,000) c 16,000 (200,000)
Ending 31 Des 804,000 168,000 804,000
 Balance Sheet Liam Son
Cash 236,000 60,000 296,000
AR 320,000 80,000 400,000
Div. Rec. 24,000 - d 24,000 -
Inventories 380,000 40,000 420,000
Note Rec. - 20,000 e 20,000 -
Land 260,000 120,000 380,000
Building 680,000 320,000 1,000,000
Equipment 520,000 200,000 720,000
Investment in Sun 744,000 - a 720,000 24,000
b 24,000 (24,000)
Goodwill - - a 224,000 224,000
Total Assets 3,164,000 840,000 3,440,000
AP 340,000 40,000 380,000
Notes Pay. 20,000 - e 20,000 -
Div. Pay - 32,000 d 24,000 8,000
Capital Stock $10 par 2,000,000 600,000 a 600,000 2,000,000
RE 804,000 168,000 804,000
a 240,000 240,000
NCI
- - - c 8,000 8,000
Total Liabilities & Equity 3,164,000 840,000 1,100,000 1,100,000 3,440,000
 Step 1: Menghitung Harga Perolehan
Cost 2014 9,000,000

Step 2: Mencari Implied FV

Implied FV 2014 10,000,000

Step 3: Mencari Bagian NCI

Persentase NCI 10%
NCI 2014 1,000,000

Step 4: Menentukan Excess FV over BV

Implied FV of Kim 10,000,000
Less: BV of Equity 9,000,000
Excess of FV over BV 1,000,000

Step 5: Mencari Goodwill/Bargain Purchase

Excess of FV over BV 1,000,000
Identifiable Net Assets 500,000
Goodwill 500,000

Adjusted Net Income

Sales 4,700,000
Less: Nick (90%) NCI (10%)
- Expenses (4,200,000)

Net Income 500,000 450,000 50,000

Dividend from Kim 100,000 90,000 10,000

 Data:
% Acq (1 Jan 14) 90%
Cash Paid 9,000,000
Capital Stock 1 Jan 5,000,000
RE 4,000,000

Income Statement Nick Kim

Sales 9,800,000 4,700,000
Income from Kim 450,000 -
Less: - COGS (6,100,000) (3,000,000)
- Expenses (1,150,000) (1,200,000)
Net Income 3,000,000 500,000

Retained Earnings Nick Kim

Beginning 1 Jan 11,200,000 4,000,000
Add : Net Income 3,000,000 500,000
Less: Dividend (600,000) (100,000)
Ending 31 Des 13,600,000 4,400,000

BV 9,000,000
FV 9,500,000
INA 500,000

(Over)/Under Tarif Amort Amount

Inventory (100,000) 100% (100,000) -
Building 600,000 16.7% 100,000 500,000
500,000 500,000

Jurnal:
1. Eliminasi Investment di Awal Tahun
Capital Stock 5,000,000
RE-Beginning 4,000,000
Unamortized Excess 1,000,000
Investment In Kim 9,000,000
NCI 1,000,000
a

Goodwill 500,000
Building 600,000
Inventory 100,000
Unamortized Excess 1,000,000

2. Eliminasi Income from Kim

Income from Kim 450,000
b Dividend Kim 90,000
b
Investment in Kim 360,000

3. Mencatat Bagian Laba NCI

NCI Expense 50,000
c Dividend Kim 10,000
NCI 40,000

4. Eliminasi Dividend Receivable

Acc. Payable 200,000
d
Acc. Receivable 200,000
 6

Balance Sheet Nick Kim

Cash 1,800,000 100,000
AR 1,400,000 600,000
Inventories 2,000,000 1,600,000
Other Current Assets 1,000,000 900,000
Land 3,300,000 2,800,000
Building 4,000,000 3,400,000
Equipment 2,100,000 1,900,000
Investment in Kim 9,360,000 -
Total Assets 24,960,000 11,300,000
AP 4,100,000 1,300,000
Other Liabilities 3,860,000 600,000
Capital Stock $10 par 3,400,000 5,000,000
RE 13,600,000 4,400,000
Total Liabilities & Equity 24,960,000 11,300,000

AP to Nick 200,000

Income Statement Nick Kim Dr Cr Consolidated

Sales 9,800,000 4,700,000 14,500,000
Income from Kim 450,000 - b 450,000 -
Less: - COGS (6,100,000) (3,000,000) (9,100,000)
- Expenses (1,150,000) (1,200,000) (2,350,000)
NCI Expense - - c 50,000 (50,000)
Net Income 3,000,000 500,000 3,000,000

Retained Earnings Nick Kim

Beginning 1 Jan 11,200,000 4,000,000 a 4,000,000 11,200,000
Add : Net Income 3,000,000 500,000 3,000,000
Less: Dividend b 90,000
(600,000) (100,000) c 10,000 (600,000)
Ending 31 Des 13,600,000 4,400,000 13,600,000

Balance Sheet Nick Kim

Cash 1,800,000 100,000 1,900,000
AR 1,400,000 600,000 d 200,000 1,800,000
Inventories 2,000,000 1,600,000 a 100,000 3,500,000
Other Current Assets 1,000,000 900,000 1,900,000
Land 3,300,000 2,800,000 6,100,000
Building 4,000,000 3,400,000 a 600,000 8,000,000
Equipment 2,100,000 1,900,000 4,000,000
Investment in Kim 9,360,000 - a 9,000,000 -
b 360,000
Goodwill - - a 500,000 500,000
Total Assets 24,960,000 11,300,000 27,700,000
AP 4,100,000 1,300,000 d 200,000 5,200,000
Other Liabilities 3,860,000 600,000 4,460,000
Capital Stock $10 par 3,400,000 5,000,000 a 5,000,000 3,400,000
RE 13,600,000 4,400,000 13,600,000
NCI a 1,000,000
- - - c 40,000 1,040,000
Total Liabilities & Equity 24,960,000 11,300,000 10,800,000 10,800,000 27,700,000
 Step 1: Menghitung Harga Perolehan
Persentase 90%
Cost 2016 810,000

Step 2: Mencari Implied FV

Implied FV 2016 900,000

Step 3: Mencari Bagian NCI

Persentase NCI 10%
NCI 2016 90,000

Step 4: Menentukan Excess FV over BV

Implied FV of Son 900,000
Less: BV of Equity 660,000
Excess of FV over BV 240,000

Step 5: Mencari Goodwill/Bargain Purchase

Excess of FV over BV 240,000
Identifiable Net Assets 80,000
Patents 160,000

Nilai Sisa Th Amort Unamort

Patents 160,000 10 16,000 144,000

1-Jan-16 31-Dec-16 Selisih

Retained Earning 60,000 136,000 76,000 Pop 90% NCI 10%
Total (Proportional) 68,400 7,600
Less: Amort. Patents 14,400 1,600
Income 2016 54,000 6,000

Adjusted Net Income 2017

Sales 400,000
Less:
Pop (90%) NCI (10%)
- Expenses (304,000)
- Amort. (16,000)
Net Income 80,000 72,000 8,000

Dividend from Son 64,000 57,600 6,400

 Data 2016
Stock Acq 13,500 Income Statement Pop
Price 60 Sales 1,600,000
Cap. Stock 1 Jan 2016 600,000 Income from Son 72,000
Price Par 40 Less: - COGS (1,000,000)
Stock Outstand 15,000 - Expenses (402,400)
RE 2016 60,000 Net Income 269,600

Land 80,000 Under Retained Earnings Pam

Beginning 1 Jan 708,000
AP 20,000 Add : Net Income 269,600
NP 20,000 Less: Dividend (200,000)
Ending 31 Des 777,600

Balance Sheet Pop

Cash 72,000
AR 320,000
Div. Rec. 28,800
Note Rec. -
Inventories 380,000
Investment in Son 878,400
Land 260,000
Building 680,000
Equipment 520,000
Total Assets 3,139,200
AP 341,600
Notes Pay. 20,000
Div. Pay -
Capital Stock $40 par 2,000,000
RE 777,600
Total Liabilities & Equity 3,139,200

Jurnal 2016 Income Statement Pop

Investment in Son 810,000 Sales 1,600,000
Cash 810,000 Income from Son 72,000
Less: - COGS (1,000,000)
Investment in Son 54,000 - Expenses (402,400)
NCI Share 6,000 NCI Expense -
Income from Son 54,000 Net Income 269,600
NCI 6,000
Retained Earnings Pam
Invest in Son 31 Des 16 864,000 Beginning 1 Jan 708,000
Bal.
NCI 31 Des 16 96,000 Add : Net Income 269,600
Less: Dividend
Jurnal: (200,000)
 1. Eliminasi Investment di Awal Tahun 2017 Ending 31 Des 777,600
Capital Stock 600,000
RE-Beginning 136,000 Balance Sheet Pop
Unamortized Excess 224,000 Cash 72,000
Investment In Son 864,000 AR 320,000
a NCI 96,000 Div. Rec. 28,800
Note Rec. -
Land 80,000 Inventories 380,000
Patents 144,000 Investment in Son 878,400
Unamortized Excess 224,000
Land 260,000
2. Eliminasi Income from Son 2017 Building 680,000
Income from Son 72,000 Equipment 520,000
b Dividend Son 57,600 Patents -
Investment in Son 14,400 Total Assets 3,139,200
AP 341,600
3. Mencatat Bagian Laba NCI Notes Pay. 20,000
NCI Expense 8,000 Div. Pay -
c Dividend Son 6,400 Capital Stock $40 par 2,000,000
NCI 1,600 RE 777,600
NCI
4. Eliminasi Dividend Receivable
Dividend Payable 28,800 Total Liabilities & Equity 3,139,200
d
Dividend Receivable 28,800

5. Eliminasi Acc Receivable

Acc Pay 20,000
e
Acc Rec 20,000

6. Eliminasi Notes Receivable

Notes Payable 20,000
f
Notes Receivable 20,000

7. Eliminasi Amortization Expense

Amort Expense 16,000
g
Patents 16,000
Son
400,000
-
(200,000)
(104,000)
96,000

Sun
136,000
96,000
(64,000)
168,000

Son
60,000
80,000
-
20,000
-
40,000
120,000
320,000
200,000
840,000
40,000
-
32,000
600,000
168,000
840,000

Son Dr Cr Consolidated
400,000 2,000,000
- b 72,000 -
(200,000) (1,200,000)
(104,000) g 16,000 (522,400)
- c 8,000 (8,000)
96,000 269,600

Sun
136,000 a 136,000 708,000
96,000 269,600
b 57,600
(64,000) c 6,400 (200,000)
168,000 777,600

Son
60,000 132,000
80,000 e 20,000 380,000
- d 28,800 -
20,000 f 20,000 -
40,000 420,000
- a 864,000 14,400
b 14,400 (14,400)
120,000 a 80,000 460,000
320,000 1,000,000
200,000 720,000
- a 144,000 g 16,000 128,000
840,000 3,240,000
40,000 e 20,000 361,600
- f 20,000 -
32,000 d 28,800 3,200
600,000 a 600,000 2,000,000
168,000 777,600
a 96,000 96,000
c 1,600 1,600
840,000 1,124,800 1,124,800 3,240,000
TETAP SEMAN

“Sabar itu sangat lua

Tapi percayalah sa
AP SEMANGAT SUKSES SELALU!
TS3!
abar itu sangat luar biasa. Kalau kita rasakan sabar itu memang
sakit, memang capek.
Tapi percayalah sabar itu akan berbuah manis pada saatnya.
Kapan? Ya SABAR aja.”