NAMA : Arina Nurfitri FJ

NPM : C10170054
TUGAS PERTEMUAN 14
AKUNTANSI KEUANGAN LANJUTAN II KELAS- D

laba / rugi dari penerbitan obligasi

cost of pam 80% 15,000

implied value of pam 18,750
book value 1,100
excess 17,650

piecemeal : 60/5thn = 12
investas pam di sue
80%(300) + 60 -12 = 288

income sharing
subsidiary net income 300 CI Share 80%
current amotrization 240
adjusted income 300 -960
1,250
defer profits in EI 1,200 530
recognize profits in EI 1,000

worksheet entries 2010

eliminasi keuntungan atas akun resiplokal
bonds payable 348
investment in sue 288
gain on retirement of sue 60
eliminasi pendapatan dan beban bunga
interest income 110
interest expense 98
gain on retirement in sue 12

worksheet entries 2011

bonds payable 348
interest income 110
investment in sue 288
interest expense 98
CI Share 80% NCI Share 20%
60
-240
200
20