AKUNTANSI KEUANGAN

LANJUTAN
E6-8 & E7-4
NABILA SULTANI HASAN
NADHIFA DEWI ASTANINGRUM
 E6-8
SOAL
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 E6-8
JAWAB

I am here because I love to give presentations.

You can find me at @username
 E7-4
SOAL
Pat company aquired an 80 percent interest in Sal company on January 1,
2011, for $400.000 in excess of book value and fair value. On january
1,2014, pat had $1.000.000 par, 8 percent bonds outstanding with $40.000
unamortized discount. On january 2,2014, sal purchared $400.000 par of
pats bond at par. The bond mature on january 1,208, and pay interest on
january 1 and july 1. Pats separate income not including investment income
for 2014 is $800.000 and sal reported net income is $500.000

Determined :
A. Controlling interest share of consolidated net income for Pat 2014
B. Non controlling interest share 2014
 E7-4
JAWAB
A. Controlling interest share of consolidated net income for Pat 2014

Pat’s separate Income $800

Add: Income from Sal ($500 x 80%) $400
Less: Loss on bonds Book value
($1,000 - $40) x 40% $384
Cost to Sal $400 ($16)
Add: Recognition of loss ($16,000/4 years) $4 $388
Controlling Interest Share $1,188
 E7-4
JAWAB
B. Non controlling interest share 2014

Sal’s reported income ($500 x 20%) $ 100

Controlling Interest Share $1,188
Consolidated Net Income $1,288.