JAWABAN 9-1b

(1). Perhitungan excess FV over BV: Perhitungan excess FV over BV:

Investment cost 350,000,000 Investment cost 255,000,000
Implied Fair Value 437,500,000 Implied Fair Value 340,000,000
Book value 375,000,000 Book value 300,000,000
Goodwill 62,500,000 Goodwill 40,000,000

80% 75%
(2). Allocation of Income PT Pohan PT Sohan (80%) PT Tohan (75%)
Separate Income 300,000,000 150,000,000 125,000,000
Unrealized interco profit (land) (25,000,000) - downstream
Adjusted Income 275,000,000 150,000,000 125,000,000
Allocation of Income from PT Tohan - 93,750,000 (93,750,000)
Sub total 275,000,000 243,750,000 31,250,000
Allocation of Income from PT Sohan 195,000,000 (195,000,000) -
Net Income PT Pohan (Equity Method) 470,000,000 - -
Noncontrolling interest - share income 48,750,000 31,250,000

Income from PT Sohan 195,000,000

Income from PT Tohan 93,750,000

(3). Adjustment for Investment in PT Tohan (PT Sohan's books)

Investment in PT Tohan 56,250,000
Piutang dividend 37,500,000
Income from PT Tohan 93,750,000

Adjustment for Investment in Sohan(PT Pohan's books)

Investment in PT Sohan 155,000,000
Piutang dividend 40,000,000
Income from PT Sohan 195,000,000

Pengakuan laba atas defer gain from sale (unrealized)

Income from PT Sohan 25,000,000
 Investment in PT Sohan 25,000,000

(4). Consolidation Elimination Entries

255,000,000
a. Gain from sale of land 25,000,000
Land 25,000,000
b. Income from PT Tohan 93,750,000
Dividends 37,500,000
Investment in PT Tohan 56,250,000
c. Common Stock PT Tohan 250,000,000 c. Common Stock PT Tohan
Retained Earnings PT Tohan 50,000,000 Retained Earnings PT Tohan
Goodwill 40,000,000 Goodwill
Investment in PT Tohan(1/1) 255,000,000 Investment in PT Tohan(1/1)
NCI (1/1) 85,000,000 NCI (1/1)

d. Noncontrolling interest (I/S) 31,250,000

Dividends 12,500,000
Noncontrolling interest (31/12) 18,750,000
e. Income from PT Sohan 170,000,000
Dividends 40,000,000
Investment in PT Sohan 130,000,000
f. Common Stock PT Sohan(1/1/18) 300,000,000 f. Common Stock PT Sohan(1/1/18)
Retained Earnings PT Sohan(1/1/18) 75,000,000 Retained Earnings PT Sohan(1/1/18)
Goodwill 62,500,000 Goodwill
Investment in PT Sohan(1/1) 350,000,000 Investment in PT Sohan(1/1)
Noncontrolling Interest (1/1) 87,500,000 Noncontrolling Interest (1/1)

g. Noncontrolling interest (I/S) 48,750,000 g. Noncontrolling interest (I/S)

Dividends 10,000,000 Dividends
Noncontrolling interest (31/12) 38,750,000 Noncontrolling interest (31/12)

INI SAMA AJA TAPI JANGAN DIAPUS SOALNYA GW MASUKIN DI WOR

 250,000,000
50,000,000
40,000,000
T Tohan(1/1) 255,000,000
85,000,000

340,000,000 340,000,000

Sohan(1/1/18) 300,000,000
PT Sohan(1/1/18) 75,000,000
62,500,000
T Sohan(1/1) 350,000,000
nterest (1/1) 87,500,000
437,500,000 437,500,000
48,750,000
10,000,000
nterest (31/12) 38,750,000

OALNYA GW MASUKIN DI WORKSHEET PAKE CELL INI WKWKWK

 80%
PT POHAN PT SOHAN 75% Eliminations
Descriptions Adjusted Adjusted PT TOHAN # Dr Cr #
Income and R/E Statement
Sales 1,475,000,000 800,000,000 525,000,000
Gain from sale of land 25,000,000 - a 25,000,000
Income from PT Sohan 170,000,000 - - e 170,000,000
Income from PT Tohan - 93,750,000 - b 93,750,000
Cost of Sales (1,000,000,000) (550,000,000) (350,000,000)
Operating Expenses (200,000,000) (100,000,000) (50,000,000)
Noncontrolling Interest d 31,250,000
g 48,750,000
Net Income 470,000,000 243,750,000 125,000,000

Retained Earnings 1/1/12 175,000,000 75,000,000 50,000,000 c,f 125,000,000

Dividends (75,000,000) (50,000,000) (50,000,000) 37,500,000 b
12,500,000 d
10,000,000 g
40,000,000 e
Retained Earnings 31/12/12 570,000,000 268,750,000 125,000,000

Balance Sheet
Assets
Cash 75,000,000 60,000,000 50,000,000
Accounts Receivable 150,000,000 125,000,000 100,000,000
Inventories 75,000,000 60,000,000 50,000,000
Investment in PT Sohan 480,000,000 - - 130,000,000 e
350,000,000 f
Investment in PT Tohan - 311,250,000 - 56,250,000 b
255,000,000 c
Fixed Assets - net 590,000,000 187,500,000 275,000,000 25,000,000 a
Goodwill - - - c,f 102,500,000
Total Assets 1,370,000,000 743,750,000 475,000,000

Liabilities & Equity

Accounts Payable 100,000,000 75,000,000 60,000,000
Other Liabilities 200,000,000 100,000,000 40,000,000
Common Stock 500,000,000 300,000,000 250,000,000 c,f 550,000,000
Retained Earnings 31/12/12 570,000,000 268,750,000 125,000,000
Noncontrolling interest 1/1/12 85,000,000 c
87,500,000 f
Noncontrolling interest 31/12/12 18,750,000 d
38,750,000 g
Total Liabilities & Equity 1,370,000,000 743,750,000 475,000,000

- - -
Consolidated
F/S

2,800,000,000
-
-
-
(1,900,000,000)
(350,000,000)
(80,000,000)

470,000,000

175,000,000
(75,000,000)

570,000,000

185,000,000
375,000,000
185,000,000
-

1,027,500,000
102,500,000
1,875,000,000

235,000,000
340,000,000
500,000,000
570,000,000
 230,000,000
1,875,000,000