Jurnal PT ANAK Jurnal PT INDUK

Dividend expense $ 196.0 Cash $ 196.0

Cash $ 196.0 Investment in PT ANAK

Investment in PT ANAK $ 465.5

Income from ANAK

Income from ANAK $ 38.5

Investment in PT ANAK

NCI
Dividend expense $ 84.0 Cash $ 84.0
Cash $ 84.0 NCI

NCI $ 199.5
NCI Shares

NCI Shares $ 16.5

NCI

2016
induk anak
Inventory $ 700.00 Accounts Receivable
Accounts Payable $ 700.00
Cost of Sales

Accounts Receivable $ 552.00

Sales $ 552.00
Cost of Sales $ 460.00
Inventory $ 460.00
DUK Jurnal Gabungan Jurnal eliminasi
Investment in PT ANAK $ 231.0 Income from ANAK
$ 196.0 Dividend expense $ 196.0 Dividend expense
Income from ANAK $ 427.0 Investment in ANAK

$ 465.5

$ 38.5

NCI
Dividend expense $ 84.0 NCI Shares
$ 84.0 NCI $ 99.0 NCI
NCI Shares $ 183.0 Dividend expense

$ 199.5

$ 16.5

anak GABUNGAN
Accounts Receivable$ 700.00 Accounts Receivable $ 700.00
Sales $ 700.00 Sales
Cost of Sales $ 583.33 Cost of Sales $ 583.33
Inventory $ 583.33 Inventory
Inventory $ 700.00
Accounts Payable
Accounts Receivable $ 552.00
Sales
Cost of Sales $ 460.00
Inventory
Jurnal eliminasi
$ 427.0
$ 196.0
$ 231.0

$ 183.0
$ 99.0
$ 84.0

ELIMINASI SETELAH ELIMINASI

Sales $ 700.00
$ 700.00 Cost of Sales $ 700.00 Accounts Receivable
Cost of Sales $ 40.00 Sales
$ 583.33 Inventory $ 40.00 Cost of Sales
Accounts Payable $ 700.00 Inventory
$ 700.00 Accounts Receivable $ 700.00 Ending inventory
Gross profit (40%)
$ 552.00 Ending inv. (consolidated)
Selisih
$ 460.00
 $ 552.00
$ 552.00
$ 383.33
$ 383.33
$ 240.00
$ 40.00
solidated) $ 200.00
$ 40.00
 Jurnal PT ANAK Jurnal PT INDUK
Dividend expense $ 210.0 Cash $ 210.0
Cash $ 210.0 Investment in PT ANAK

Investment in PT ANAK $ 535.5

Income from ANAK

Income from ANAK $ 3.5

Investment in PT ANAK

NCI
Dividend expense $ 90.0 Cash $ 90.0
Cash $ 90.0 NCI

NCI $ 229.5
NCI Shares

NCI Shares $ 1.5

NCI

2017
induk anak
Inventory $ 900.00 Accounts Receiva
Accounts Payable $ 900.00
Cost of Sales

Accounts Receivable $ 1,000.00

Sales $ 1,000.00
Cost of Sales $ 800.00
Inventory $ 800.00
UK Jurnal Gabungan Jurnal eliminasi
Investment in PT ANAK $ 322.0 Income from ANAK
$ 210.0 Dividend expense $ 210.0 Dividend expense
Income from ANAK $ 532.0 Investment in ANAK

$ 535.5

$ 3.5

NCI
Dividend expense $ 90.0 NCI Shares
$ 90.0 NCI $ 138.0 NCI
NCI Shares $ 228.0 Dividend expense

$ 229.5

$ 1.5

anak GABUNGAN
Accounts Receiva$ 900.00 Accounts Receivable$ 900.00
Sales $ 900.00 Sales
Cost of Sales $ 720.00 Cost of Sales $ 720.00
Inventory $ 720.00 Inventory
Inventory $ 900.00
Accounts Payable
Accounts Receivable$ 1,000.00
Sales
Cost of Sales $ 800.00
Inventory
Jurnal eliminasi
$ 532.0
$ 210.0
$ 322.0

$ 228.0
$ 138.0
$ 90.0

ELIMINASI SETELAH ELIMINASI

Sales $ 900.00
$ 900.00 Cost of Sales $ 900.00 Accounts Receivable
Cost of Sales $ 20.00 Sales
$ 720.00 Inventory $ 20.00 Cost of Sales
Accounts Payable $ 900.00 Inventory
$ 900.00 Accounts Receivable $ 900.00 Ending inventory
Investment in Sun $ 28.00 Gross profit (25%)
$ 1,000.00 NCI share (10%) $ 12.00 Ending inv. (consolidated)
Cost of Sales $ 40.00 Selisih
$ 800.00
 $ 1,000.00
$ 1,000.00
$ 640.00
$ 640.00
$ 100.00
$ 20.00
solidated) $ 80.00
$ 20.00