Pembahasan Soal S4-2

Akuntansi Keuangan Lanjutan

1. Menghitung kelebihan biaya investasi terhadap ekuitas anak :

Investasi 45.500
Ekuitas : Modal Saham 50.000
Modal disetor lainnya 4.000
Laba ditahan 11.000+
65.000 x 70%= 45.500-
Kelebihan Biaya Terhadap Nilai Buku Yang Diperoleh 0

2. Menghitung Laba dari Sail :

Income 15.000 x 70% = 10.500

Amortisasi 0
Laba dari Anak 10.500

3. Menghitung saldo investasi :

Investasi awal 45.500

Laba dari Sail 10.500
Dividen 10.000 x 70% (7.000)
Investasi akahir pada Sail 49.000

Debit Credit
a Income dr Sail 10.500 -
Investasi di Sail - 3.500
Dividen - 7.000

b Capital Stock 50.000 -

Retained Earnings 11.000 -
Modal disetor lainnya 4.000 -
Hak Minoritas - 19.500
Investment in Sail - 45.500

c Beban minoritas 4.500 -

Dividen - 3.000
Hak Minoritas - 1.500
 Palm Corporation and Subsidiary
Consolidated Working Papers
at December 31, 2006
Adjustments and Consolidated
Palm Sail Eliminations Statements
D C
Income Statement
Sales $ 310,000 $ 100,000 $ 410,000
Income from Sail 10,500 a 10,500
Cost of goods sold 200,000 65,000 265,000*
Operating expenses 77,000 20,000 97,000*
Noncontr. expense
($15,000 ´ 30%) c 4,500 4,500*
Net income $ 43,500 $ 15,000 $ 43,500
Retained Earnings
RE — Palm $ 65,000 $ 65,000
RE — Sail $ 11,000 b 11,000
Net income 43,500 15,000 43,500
Dividends 30,000 10,000 a 7,000
c 3,000 30,000*
RE 31 Des $ 78,500 $ 16,000 $ 78,500
Balance Sheet
Cash $ 45,500 $ 15,000 $ 60,500
AR— net 60,000 30,000 90,000
Inventories 24,000 20,000 44,000
Plant — net 120,000 35,000 155,000
Investment in Sail 49,000 a 3,500
b 45,500
$ 298,500 $ 100,000 $ 349,500
Accounts payable $ 30,000 $ 18,000 $ 48,000
Other liabilities 20,000 12,000 32,000
Capital stock 150,000 50,000 b 50,000 150,000
Other paid-in Capital 20,000 4,000 b 4,000 20,000
Retained earnings 78,500 16,000 78,500
$ 298,500 $ 100,000
Noncontrolling interest January 1 b 19,500
Noncontrolling interest December 31 c 1,500 21,000
$ 349,500