Nama : Putri Amalia Fillah

NIM : 042011333133
Kelas : L - Akuntansi Keuangan Lanjutan 1
TUGAS WEEK 11
E 9-1
Calculation of indirect holdings ownership
Pandu Tbk acquired a 90 percent interest in Sunda Tbk on January 1, 2012, when the book value of its
net assets was the same as fair value. On January 1, 2013, Sunda Tbk acquired a 60 percent interest
in Dewa Tbk, when the book value of its net assets was equal to fair value. There were no transactions
among the three companies in 2013. On January 1, 2014, Pandu Tbk purchased a 20 percent interest
in Dewa Tbk, when the book value of its net assets was equal to fair value.

REQUIRED:

1. What type of indirect holdings existed for the three companies in 2013? What percent of
ownership did Pandu TBK have over Dewa TBK?

Pada 2013, Pandu Tbk hanya memiliki kepemilikan tidak langsung Dewa Tbk melalui Sunda Tbk,
sehingga strukturnya adalah father-son-grandson. Persentase kepemilikan dihitung sebagai
berikut: Kepemilikan Pandu atas Sunda Kepemilikan Sunda atas Dewa (90% 60%) = 54%

2. What type of indirect holdings existed for the three companies in 2014? What percent of
ownership did Pandu TBK have over Dewa TBK?

Pada tahun 2014, Pandu Tbk memiliki baik kepemilikan langsung maupun tidak langsung atas
Dewa Tbk, sehingga strukturnya adalah the connecting affiliates. Persentase kepemilikan
dihitung sebagai berikut: Kepemilikan tidak langsung Pandu atas Dewa (a) + Kepemilikan langsung
Pandu atas Dewa = 74%

E 9-5
Prepare income allocation schedule
Pal Corporation owns 80 percent each of the voting common stock of Sal and Tea Corporations. Sal
owns 60 percent of the voting common stock of Won Corporation and 10 percent of the voting stock
of Tea. Tea owns 70 percent of the voting stock of Val and 10 percent of the voting stock of Won. The
affiliates had separate incomes during 2016 as follows:
Pal Corporation $50,000
Sal Corporation $30,000
Tea Corporation $35,000
Won Corporation ($20,000) loss
Val Corporation $40,000
The only intercompany profits included in the separate incomes of the affiliates consisted of $5,000
on merchandise that Pal acquired from Tea, and it remained in Pal’s December 31, 2016, inventory.

REQUIRED: Compute controlling and noncontrolling interest shares of consolidated net income.
 Income Allocation Schedule
Pal Sal Tea Won Val
Separate $50,000 $30,000 $35,000 ($20,000) $40,000
earnings
Less: ($5,000)
unrealized
profit
Separate $50,000 $30,000 ($30,000) ($20,000) $40,000
realized
earnings
Allocate Son’s
income
Allocate Val’s 28,000 (28,000)
income
Allocate (12,000) (2,000) 14,000
Won’s income
Allocate 44,800 5,600 (50,400)
Won’s income
Allocate Sal’s 18,880 (18,880)
income
CI share of $113,680
consolidated
net income
NCI share $4,720 $5,600 ($6,000) $12,000