Cek: Harus sama antara

1 Net Income P dan Consolidated Ni

2 RE beg P dan Consolidated RE beg
3 RE ending P dan Consolidated RE ending

KERTAS KERJA KONSOLIDASI

NERACA SALDO PER 31 DESEMBER 2016
(dalam 000)
Eliminasi
Account P S
D
Sales 4,950,000 900,000

Rent Income 40,000

Interest Income 50,000
Income from S 332,000 a 332,000
Gain on Bargain Purchase d
COGS - 2,250,000 - 300,000

Operating Expenses - 600,000 - 90,000

Rent Expenses - 120,000 - 75,000
Depreciation Expense - 350,000 - 25,000 e 15,000 f
Interest Expense - 300,000 - 10,000
Net Income 1,752,000 400,000
NCI Expense b 83,000

Consolidated NI
Retained Earning 1 Jan 400,000 300,000 c 300,000

Dividend - 200,000 - 100,000 a

b
Retained Earning 31 Des 1,952,000 600,000

Cash 2,550,000 750,000

Account Receivable 2,000,000 300,000 g
Inventory 800,000 150,000

Unamortized Excess c 100,000 d

 Investment in S 1,052,000 a
c
Land 1,500,000 550,000
Building-net 1,400,000 175,000 d 150,000 e
Equipment-net 400,000 25,000 f 5,000 d
Goodwill
Total Assets 9,702,000 1,950,000

Accounts Payable 1,250,000 250,000 g 100,000

Bank Loan 1,500,000 500,000
Common Stock 5,000,000 600,000 c 600,000
Retained Earning 31 Des 1,952,000 600,000

NCI Equity (beginning) c

NCI Ending b

Total Liability & Equity 9,702,000 1,950,000 1,685,000

selisih nilai investasi

Cost of investment 1/1 2016 800,000
Total nilai S 1,000,000
Book value
RE S 1/1/2016 300,000
Common Stock 600,000 900,000
Excess of cost (cost - CI) 100,000
Dialokasikan ke
Building 150,000
Equipment - 25,000
Gain on Bargain Purchase - 25,000 100,000
-

Saldo Investment in S 31/12/2016

Cost of investment 1/1 2016 800,000
Income from S
NI S 2016 400,000
- amortisasi building - 15,000
+ amortisasi equipment 5,000
+ amortisasi gain 25,000
415,000
Bagian P 332,000
Dividen bagian P - 80,000
Saldo Investment in S 31/12/2016 1,052,000
 Jurnal dalam ribuan
a Income from S 332,000
Dividend - S 80,000
Investment in S 252,000

b NCI Expense 83,000

Dividend - S 20,000
NCI Equity 63,000

c Common Stock-S 600,000

Retained Earning-S beg 300,000
Unamortized Excess 100,000
Investment in S 800,000
NCI Equity (beg) 200,000

d Building 150,000
Equipment 25,000
Gain on Bargain Purchase 25,000
Unamortized Excess 100,000

e Depreciation Expenses 15,000

Building-net 15,000

f Equipment-net 5,000
Depreciation Expenses 5,000

g Accounts Payable - S 100,000

Accounts Receivable - P 100,000
6

Eliminasi Consolidted
C Statement
5,850,000
-
40,000
50,000
-
25,000 25,000
- 2,550,000

- 690,000
- 195,000
5,000 - 385,000
- 310,000
1,835,000
- 83,000

1,752,000
400,000

80,000 - 200,000
20,000
1,952,000

3,300,000
100,000 2,200,000
950,000
-
100,000 -
 252,000 -
800,000
2,050,000
15,000 1,710,000
25,000 405,000
-
10,615,000

1,400,000
2,000,000
5,000,000
1,952,000
-
200,000 263,000
63,000

1,685,000 10,615,000
- -