P S T

Income Statement
Sales 500,000 300,000 100,000 k
Dividend Income 32,000 d
Dividend Income 5,000 4,000 ef
Cost of goods sold -240,000 -150,000 -60,000 l

Other Expenses -160,000 -70,000 -15,000 p

o
Net Income 137,000 84,000 25,000
NCI expense T h
NCI expense S g
Consolidated Income
Retained Earnings-beg 55,000 160,000 45,000 j
m
n
c
Dividends -80,000 -40,000 -10,000

Retained Earnings-end 112,000 204,000 60,000

Balance sheet
Cash 67,000 36,000 10,000
Account Receivable-net 70,000 50,000 20,000
Inventories 110,000 75,000 35,000
Plant and Equipment-net 140,000 425,000 115,000 n
Investment in S (80%) 420,000 a
Investment in T (50%) 75,000 b
Investment in T (40%) 68000

Goodwill m
Patent m
Total Assets 882,000 654,000 180,000
Accounts Payable 70,000 40,000 15,000 i
Other Liabilities 100,000 10,000 5,000
Capital stock $10 par 600,000 400,000 100,000 m
n
Retained Earnings 112,000 204,000 60,000
NCI T h
NCI S
 Total liabilities & Equities 882,000 654,000 180,000

Akuisisi P ke S
Implied Value 525000
Equity S 500000
Excess 25000 Equipment @6250

P ke T
Implied Value 150000
Equity T 120000
Goodwill 30000 Goodwill

S ke T
Implied Value 170000
Equity T 145000
Excess 25000 Patent @2500

NCI expense T NI T 25000

Unrealized Prof -20000
Amortsasi patent -2500
2500
Expense 250

NCI expense S NI S 80000

amortisasi eq -6250
73750
Income from T 1000
74750
Expense 14950
D C Consolidated Jurnal
adjustment Investment in S:
50,000 850,000 RE akuisisi 100000
32,000 RE begin 160000
9,000 Kenaikan 60000
20,000 j 8,000 -412,000 Adjust:
k 50,000 Amort Axcess 12500
6,250 -253,750 Kenaikan 47500
2,500 Invest in S 38000

250 -250 Adjsutment Invest in T (50)

14,950 -14,950 RE Akui 20000
169,050 RE Begin 45000
8,000 a 38,000 96,500 Beda 25000
45,000 b 12,500 Invest in T 50 12500
160,000
1,000
d 32,000 -80,000 Investn in T 40
ef 9,000 Re akui 45000
h 1,000 RE Begin 45000
g 8,000 Amort Patent 2500
185,550 -2500
Invest in T40 -1000

113,000
i 10,000 130,000
l 20,000 200,000
12,500 p 6,250 686,250
38,000 n 458,000 0
12,500 m 87,500 0
m 67,000 0
b 1,000
30,000 30,000
22,500 o 2,500 20,000
1,179,250
10,000 115,000
115,000
100,000 600,000
400,000
185,550
750 m 43,000 42,250
114,500
g 6,950 121,450
975,200 975,200 1,179,250
a. Invest in S 38000
RE 38000

b Invest in T 50 12500
RE 12500

c RE 1000
Invest in T40 1000

d Dividen Income P 32000

Dividen S 3200

e Dividen Income P 5000

Dividen T 50 5000

f Dividen Income S 4000

Dividen T 40 4000

g NCI expense S 14950

Dividen S 8000
NCI S End 6950

h NCI expense T 250

NCI T end 750
Dividen T 1000

i AP 10000
AR 10000

j RE 8000
COGS 8000

k Sales 50000
COGS 50000

l COGS 20000
Investory 20000

m RE Begin T 45000
CS T 100000
 Goodwill 30000 197500
Patent 22500
Investment in T50 87500
Investment in T40 67000
NCI Begin 43000 43000
197500
n RE Begin S 160000
CS S 400000
Equipment 12500
Investment in S 458000
NCI S begin 114500

o Other expense 2500

Patent 2500

p other expense 6250

eqipment 6250