A.

Implied Value
BV of NA

Excess Value
Allocation:
Inventory Undervalue Sold 2016
Land Overvalue
Building Undervalue 10 tahun
Patent 5 tahun

B. Unamort beg Amort

Inventory 5,000 (5,000)
Land (10,000) -
Building 10,000 (1,000)
Patent 10,000 (2,000)
(8,000)

Bonds
B/P
S
CR 5%
MR 8%
Periode 7
FV 400,000
PMT 20,000
PV (347,034)

C. P: Investment in Bonds
Tabel Amortisasi
Date Interest Income Cash Received/Rec
42,553
42,735 5,665 5,000
42,918 5,705 5,000
43,100 5,747 5,000

S: Bonds Payable
 Date Interest Expense Cash Paid/pay
42,553
42,735 26,028 20,000
42,918 26,480 20,000
43,100 26,966 20,000

94,418
86,759
(7,660) Loss on CRB

D. Income and Dividend

Net Income 86,555

Amortizations (3,000)
Adjusted Income 83,555
Unrealized profit inv (3,600)
Realized profit inv 4,000
Realized gain equipment 5,000
Piecemeal derecognition of loss 1,909
Income Recognized

Dividend Income 30,000

 125,000
CS 80,000 Adjustment and Elimina
RE 30,000
Total 110,000 1. Error and Omission
15,000 No entry

5,000 2. Intercompany profit

(10,000) Sales
10,000 5,000
10,000
Cogs
Unamort end Amort Unamortized End
- - -
(10,000) - (10,000) Investment in S
9,000 (1,000) 8,000
8,000 (2,000) 6,000
(3,000) Investment in S

Investment In Bonds Investment in S

P NCI Equity
5% Accm dep
6%
7
100,000 Accm dep
5,000
(94,418)
Bond Payable
Investment in S
NCI Equity
Amort CV
94,418
665 95,083 Interest Income
705 95,788 Investment in S
747 96,535 NCI
Amort CV 3. Income From S and Div
347,034 Income from S
6,028 353,062
6,480 359,541
6,966 366,507
4. NCI Share
NCI Expense

5. Investment in S and Eq
CI 80% NCI 20% CS
RE
Building
66,844 16,711 Patent
(3,600)
4,000
4,000 1,000
1,527 382
72,771 18,093 6. Amortization
Dep exp
24,000 6,000

Amort exp

7. Other Reciprocal
Interest Payable

(140,917)
djustment and Eliminations KERTAS KE
PERIODE 3
Error and Omission
Account

Income Statement
Intercompany profit Sales
60,000 COGS
Cogs 60,000
Gain on Sale of Equipment
3,600 Loss on CRB
Inventory 3,600 Interest Income
Income from S
vestment in S 4,000 Interest Expense
Cogs 4,000 Depreciation Expense
Other Expenses
vestment in S 5,000 NCI Expense
Land 5,000 Net Income

vestment in S 11,000 RE Statement

CI Equity 2,750 Retained Earning 1 Jan
1,250 Net Income
Equipment 15,000 Dividend

5,000 Retained Earning 31 Des

Dep exp 5,000
Financial Position Statement
ond Payable 91,627 Cash
vestment in S 3,927 Interest Receivable
CI Equity 982 Inventory
Investment in Bonds 96,535 Building
Equipment
terest Income 11,452 Accumulated Depreciation
vestment in S 1,527
382 Land
Interest expense 13,361
Investment in S
Income From S and Dividend S
come from S 72,771
Dividend 24,000
Investment in S 48,771
Investment in Bonds
NCI Share Patent
CI Expense 18,093 Unamortized Excess
Dividend 6,000 Total Assets
NCI Equity 12,093
Interest Payable
Investment in S and Equity S Bonds Payable
80,000 Common Stock
60,000 Share Premium
9,000 Retained Earning 31 Des
8,000 NCI Equity (beginning)
Land 10,000
Investment in S 117,600
NCI Equity 29,400 NCI Equity (ending)

Amortization Total Liability & Equity

1,000
Building 1,000

2,000
Patent 2,000

Other Reciprocal
terest Payable 5,000
Interest Receivable 5,000

458,360 458,360
KERTAS KERJA KONSOLIDASI 
PERIODE 31 DESEMBER 2017
Adj & Elim
P S Consolidted FS
D C

710,000 530,000 60,000 1,180,000

(490,000) (370,000) 3,600 60,000 (803,600)
4,000 4,000
-
-
11,452 11,452 0
72,771 72,771 0
(53,445) 13,361 (40,084)
(25,000) (20,000) 1,000 5,000 (41,000)
- - 2,000 (2,000)
18,093 (18,093)
279,223 86,555 279,223

272,000 60,000 60,000 272,000

279,223 86,555 279,223
(80,000) (30,000) 24,000 (80,000)
6,000
471,223 116,555 471,223

109,771 131,031 240,802

5,000 5,000 -
200,000 130,000 3,600 326,400
29,000 20,000 9,000 1,000 57,000
400,000 400,000 15,000 785,000
(200,000) (120,000) 1,250 (318,750)
5,000 5,000
40,000 22,031 5,000 57,031
10,000 (10,000)
140,917 4,000 117,600 -
 5,000 48,771
11,000
3,927
1,527
96,535 96,535 0
8,000 2,000 6,000
-
821,223 583,062 1,148,483

20,000 5,000 15,000

366,507 91,627 274,880
100,000 80,000 80,000 100,000
250,000 - 250,000
471,223 116,555 471,223
2,750 29,400 26,650
982 (982)
382 (382)
12,093 12,093

821,223 583,062 458,361 458,360 1,148,482

A. Implied Value
BV of NA

Excess Value
Allocation:
Inventory Undervalue Sold 2016
Land Overvalue
Building Undervalue 10 tahun
Patent 5 tahun

B. Unamort beg Amort

Inventory 5,000 (5,000)
Land (10,000) -
Building 10,000 (1,000)
Patent 10,000 (2,000)
(8,000)

Bonds
B/P
S
CR 5%
MR 8%
Periode 7
FV 400,000
PMT 20,000
PV (347,034)

C. P: Investment in Bonds
Tabel Amortisasi
Date Interest Income Cash Received/Rec
42,553
42,735 5,665 5,000
42,918 5,705 5,000
43,100 5,747 5,000

S: Bonds Payable
 Date Interest Expense Cash Paid/pay
42,553
42,735 26,028 20,000
42,918 26,480 20,000
43,100 26,966 20,000

94,418
86,759
(7,660) Loss on CRB

D. Income and Dividend

Net Income 86,555

Amortizations (3,000)
Adjusted Income 83,555
Unrealized profit inv (3,600)
Realized profit inv 4,000
Realized gain equipment 5,000
Piecemeal derecognition of loss 1,909
Income Recognized

Dividend Income 30,000

 125,000
CS 80,000 Adjustment and Elimina
RE 30,000
Total 110,000 1. Error and Omission
15,000 No entry

5,000 2. Intercompany profit

(10,000) Sales
10,000 5,000
10,000
Cogs
Unamort end Amort Unamortized End
- - -
(10,000) - (10,000) RE
9,000 (1,000) 8,000
8,000 (2,000) 6,000
(3,000) RE

Investment In Bonds RE
P NCI Equity
5% Accm dep
6%
7
100,000 Accm dep
5,000
(94,418)
Bond Payable
RE
NCI Equity
Amort CV
94,418
665 95,083 Interest Income
705 95,788 RE
747 96,535 NCI
Amort CV 3. Dividend income and D
347,034 Dividend Income
6,028 353,062
6,480 359,541
6,966 366,507
4. NCI Share
NCI Expense

5. Investment in S and Eq
CI 80% NCI 20% CS
RE
Building
66,844 16,711 Patent
(3,600)
4,000
4,000 1,000
1,527 382
72,771 18,093 6. Amortization
Dep exp
24,000 6,000

Amort exp

7. Other Reciprocal
Interest Payable

Catch-up adjustment
Investment in S

Changes in RE
Amortization
djustment and Eliminations KERTAS KE
PERIODE 3
Error and Omission
Account

Income Statement
Intercompany profit Sales
60,000 COGS
Cogs 60,000
Gain on Sale of Equipment
3,600 Loss on CRB
Inventory 3,600 Interest Income
Dividend Income
4,000 Interest Expense
Cogs 4,000 Depreciation Expense
Other Expenses
5,000 NCI Expense
Land 5,000 Net Income

11,000 RE Statement
CI Equity 2,750 Retained Earning 1 Jan
1,250
Equipment 15,000

5,000
Dep exp 5,000

ond Payable 91,627

3,927
CI Equity 982 Net Income
Investment in Bonds 96,535 Dividend

terest Income 11,452 Retained Earning 31 Des

1,527
382 Financial Position Statement
Interest expense 13,361 Cash
Interest Receivable
Dividend income and Dividend S Inventory
ividend Income 24,000 Building
Dividend 24,000 Equipment
Accumulated Depreciation

NCI Share Land

CI Expense 18,093
Dividend 6,000 Investment in S
NCI Equity 12,093

Investment in S and Equity S

80,000
60,000 Investment in Bonds
9,000 Patent
8,000 Unamortized Excess
Land 10,000 Total Assets
Investment in S 117,600
NCI Equity 29,400 Interest Payable
Bonds Payable
Amortization Common Stock
1,000 Share Premium
Building 1,000 Retained Earning 31 Des
NCI Equity (beginning)
2,000
Patent 2,000
NCI Equity (ending)

Other Reciprocal
terest Payable 5,000 Total Liability & Equity
Interest Receivable 5,000
*RE beg P 279.854
atch-up adjustment
vestment in S 17,600
RE 17,600
hanges in RE 24,000
mortization (6,400)
17,600
427,189 427,189
KERTAS KERJA KONSOLIDASI 
PERIODE 31 DESEMBER 2017
Adj & Elim
P S Consolidted FS
D C

710,000 530,000 60,000 1,180,000

(490,000) (370,000) 3,600 60,000 (803,600)
4,000 4,000
-
-
11,452 11,452 0
24,000 24,000 -
(53,445) 13,361 (40,084)
(25,000) (20,000) 1,000 5,000 (41,000)
- - 2,000 (2,000)
18,093 (18,093)
230,452 86,555 279,223

279,854 60,000 60,000 17,600 272,000

4,000
5,000
11,000
3,927
1,527

230,452 86,555 279,223

(80,000) (30,000) 24,000 (80,000)
6,000
430,306 116,555 471,223

109,771 131,031 240,802

5,000 5,000 -
200,000 130,000 3,600 326,400
29,000 20,000 9,000 1,000 57,000
400,000 400,000 15,000 785,000
(200,000) (120,000) 1,250 (318,750)
5,000 5,000
40,000 22,031 5,000 57,031
10,000 (10,000)
100,000 17,600 117,600 -
-
-
-
-
96,535 96,535 0
8,000 2,000 6,000
-
780,306 583,062 1,148,483

20,000 5,000 15,000

366,507 91,627 274,880
100,000 80,000 80,000 100,000
250,000 - 250,000
430,306 116,555 471,223
2,750 29,400 26,650
982 (982)
382 (382)
12,093 12,093

780,306 583,062 427,190 427,189 1,148,482