A.

Diketahui
COI 90%
Equity S:

Excess :
Inventory Undervalue 20%
Land Undervalue 40%
Equipment Overvalue 40%
Goodwill

Net Income
Dividend

Implied Value
(675000/90%)
Bv of NA
Excess Value
Alokasi:
inventory
land
equipment
goodwill

c
inventory
land
equipment
goodwill

Adjusted Net Income

Net income
Amortization
Adjusted NI

Dividend
Investment in S
Investment s Beg
Income From
Dividend
Invesment end
 EQUITY

JURNAL
675,000
1. Error and Ommission
CS 500,000 (No Entry)
RE 200,000 700,000 2. Intercompany
(No Entry)
3. Income From S & Dividend s
Income from S
ntory Undervalue 20% sold Dividend
Undervalue 40% Invesment in s
pment Overvalue 40% 5thn
? 4. NCI Share
NCI Share/exp
140,000 Dividend
80,000 NCI Equity

5. Invesment In s & Equity S

750,000 CS
700,000 RE
50,000 Inventory
Land
10,000 Goodwill
20,000 Equipment
- 20,000 10,000 Invesment S
40,000 NCI

unamortized begamortization unamortized end 6. Amortization

10000 -10000 0 COGS
20000 - 20000 Inventory
-20000 4000 -16000 Equipment
40000 40000 Depr Acc Equipment
-6000
7. Other Reciprocal
(No Entry)
sted Net Income CI 90% NCI 10%
140,000 120,600 13,400 Total
- 6,000
134,000

80,000 72,000 8,000

stment in S
tment s Beg 675,000
120,600
- 72,000
723,600
 PT P and Subs
Consolidated Financ
and Ommission For the year ended D

PT P

From S & Dividend s Income Statement

120,600 Sales 1,000,000
72,000 Income from S 120,600
Invesment in s 48,600 Cogs - 600,000
Operating Exp - 152,000

13,400 NCI Share

8,000 Net Income 368,600
NCI Equity 5,400
RE Statement
ent In s & Equity S RE Beg 400,000
500,000 Net Income 368,600
200,000 Dividend - 150,000
10,000
20,000 RE End 618,600
40,000
Equipment 20,000 SOFP
Invesment S 675,000 Cash 90,000
75,000 Account Receivable 82,000

Inventory 143,000
10,000 Land 270,000
10,000 Building- net 450,000
4,000 Equipment-net 390,000
Depr Acc Equipment 4,000 Investment in S 723,600

Reciprocal Goodwill
Total Assets 2,148,600

Total 918,000 918,000 Account Payable 100,000

Other Liabilities 230,000

Capital stock, 10 par 1,200,000
RE 618,600
NCI Beg
NCI End

Total L & Eq 2,148,600

 PT P and Subsidiary
Consolidated Financial Statement
For the year ended Dec 31, 2016

PT S Adj and Eliminations Consolidated FS

Dr Cr

600,000 1,600,000
120,600 -
- 360,000 10,000 - 970,000
- 100,000 4,000 - 248,000
-
13,400 - 13,400
140,000 368,600

200,000 200,000 400,000

140,000 368,600
- 80,000 72,000 - 150,000
8,000
260,000 618,600

50,000 140,000
80,000 162,000

100,000 10,000 10,000 243,000

250,000 20,000 540,000
200,000 650,000
270,000 4,000 20,000 644,000
48,600 -
675,000 -
40,000 40,000
950,000 2,419,000

50,000 150,000

140,000 370,000
500,000 500,000 1,200,000
260,000 618,600
 75,000
5,400 80,400

950,000 918,000 918,000 2,419,000

A. Diketahui
COI 90%
Equity S:

Excess :
Inventory Undervalue 20%
Land Undervalue 40%
Equipment Overvalue 40%
Goodwill

Net Income
Dividend

Implied Value
(675000/90%)
Bv of NA
Excess Value
Alokasi:
inventory
land
equipment
goodwill

c
inventory
land
equipment
goodwill
Adjusted Net Income
Net income
Amortization
Adjusted NI

Dividend
 COST
Diketahui JURNAL
675,000
1. Error and Ommiss
CS 500,000 (No Entry)
RE 200,000 700,000 2. Intercompany
(No Entry)
3. Dividend Income &
Dividend Income
ventory Undervalue 20% sold
nd Undervalue 40%
uipment Overvalue 40% 5thn
? 4. NCI Share
NCI Share/exp
140,000
80,000

plied Value 5. Invesment In s & E

75000/90%) 750,000 CS
700,000 RE
cess Value 50,000 Inventory
Land
10,000 Goodwill
20,000
- 20,000 10,000
40,000

unamortized beg amortization unamortized end 6. Amortization

10000 -10000 0 COGS
20000 - 20000
-20000 4000 -16000 Equipment
40000 40000
-6000
7. Other Reciprocal
(No Entry)
djusted Net Income CI 90% NCI 10%
140,000 120,600 13,400 TOTAL
- 6,000
134,000

80,000 72,000 8,000

JURNAL

1. Error and Ommission

(No Entry)
2. Intercompany
(No Entry) Income Statement
3. Dividend Income & Dividend s Sales
Dividend Income 72,000 dividend income
Dividend 72,000 Cogs
Operating Exp

4. NCI Share NCI Share

NCI Share/exp 13,400 Net Income
Dividend 8,000
NCI Equity 5,400 RE Statement
RE Beg
5. Invesment In s & Equity S Net Income
500,000 Dividend
200,000
10,000 RE End
20,000
40,000 SOFP
Equipment 20,000 Cash
Invesment S 675,000 Account Receivable
NCI 75,000
Inventory
6. Amortization Land
10,000 Building- net
Inventory 10,000 Equipment-net
Equipment 4,000 Investment in S
Depr Acc Equipment 4,000
Goodwill
7. Other Reciprocal Total Assets
(No Entry)
 Account Payable
869,400 869,400
Other Liabilities
Capital stock, 10 pa
RE
NCI Beg
NCI End

Total L & Eq
 PT P and Subsidiary
Consolidated Financial Statement
For the year ended Dec 31, 2016

PT P PT S Adj and Eliminations

Dr Cr

1,000,000 600,000
72,000 72,000
- 600,000 - 360,000 10,000
- 152,000 - 100,000 4,000

13,400
320,000 140,000

400,000 200,000 200,000

320,000 140,000
- 150,000 - 80,000 72,000
8,000
570,000 260,000

90,000 50,000
82,000 80,000

143,000 100,000 10,000 10,000

270,000 250,000 20,000
450,000 200,000
390,000 270,000 4,000 20,000
675,000 675,000

40,000
2,100,000 950,000
 100,000 50,000

230,000 140,000
1,200,000 500,000 500,000
570,000 260,000
75,000
5,400

2,100,000 950,000 869,400 869,400

Consolidated FS

1,600,000
-
- 970,000
- 248,000
-
- 13,400
368,600

400,000
368,600
- 150,000

618,600

140,000
162,000

243,000
540,000
650,000
644,000
-
-
40,000
2,419,000
 150,000
-
370,000
1,200,000
618,600

80,400

2,419,000
Diketahui :
COI 100%
equity :
Cs
RE
excess value
alokasi
goodwill

7
 Equity Method

Rp 420,000 NE

Rp 300,000
Rp 100,000 Rp 400,000 Balance Sheet :
Rp 20,000 Cash
A/R
Rp 20,000 Inventory
Land
JURNAL Building - Net
ERROR & OMISSION Equipment - Net
(NO ENTRY) Goodwill
Investment in S
INTERCOMPANY PROFIT
(NO ENTRY) Total Asset

INCOME FROM S & DIVIDEND S A/P

(NO ENTRY) Other Liabilities
Common Stock
NCI SHARE RE, 31 Desember
(NO ENTRY)
Total Liabilities
INVESMENT IN S
CS 300,000
RE 100,000
Goodwill 20,000
Invesment in S 420,000

AMORTIZATION
(NO ENTRY)

OTHER RECIPROCAL
(NO ENTRY)
 KERTAS KERJA KONSOLIDASI
NERACA SALDO PER 31 DESEMBER 2017
Adj & Elimination
P S Dr Cr

Rp 30,000 Rp 25,000 Rp 55,000

Rp 40,000 Rp 15,000 Rp 55,000
Rp 80,000 Rp 60,000 Rp 140,000
Rp 200,000 Rp 100,000 Rp 300,000
Rp 130,000 Rp 120,000 Rp 250,000
Rp 400,000 Rp 200,000 Rp 600,000
Rp 20,000 Rp 20,000
Rp 420,000 Rp 420,000 Rp -

Rp 1,300,000 Rp 520,000 Rp 1,420,000

Rp 100,000 Rp 20,000 Rp 120,000

Rp 200,000 Rp 100,000 Rp 300,000
Rp 800,000 Rp 300,000 Rp 300,000 Rp 800,000
Rp 200,000 Rp 100,000 Rp 100,000 Rp 200,000

Rp 1,300,000 Rp 520,000 Rp 1,420,000

 COST METHOD

COI 420,000
BV OF NA
CS 300,000
RE 100,000
400,000
Excess Value 20,000
Allocation :
Goodwill 20,000

JURNAL
1 ERROR & OMISSION
(NO ENTRY)

2 INTERCOMPANY PROFIT
(NO ENTRY)

3 DIVIDEND INCOME & DIVIDEND S

(NO ENTRY)

4 NCI SHARE
(NO ENTRY)

5 INVESMENT IN S
CS 300,000
RE 100,000
Goodwill 20,000
Invesment in S

6 AMORTIZATION
(NO ENTRY)

7 OTHER RECIPROCAL
(NO ENTRY)
 KERTA
NERACA SA

Balance Sheet :
Cash
A/R
Inventory
Land
Building - Net
Equipment - Net
Goodwill
Investment in S

Total Asset

A/P
Other Liabilities
Common Stock
RE, 31 Desember

Total Liabilities

420,000
 KERTAS KERJA KONSOLIDASI
NERACA SALDO PER 31 DESEMBER 2017
Adj & Elimination
Consolidated FS
P S Dr Cr

Rp 30,000 Rp 25,000 Rp 55,000

Rp 40,000 Rp 15,000 Rp 55,000
Rp 80,000 Rp 60,000 Rp 140,000
Rp 200,000 Rp 100,000 Rp 300,000
Rp 130,000 Rp 120,000 Rp 250,000
Rp 400,000 Rp 200,000 Rp 600,000
Rp 20,000 Rp 20,000
Rp 420,000 Rp 420,000 Rp -

Rp 1,300,000 Rp 520,000 Rp 1,420,000

Rp 100,000 Rp 20,000 Rp 120,000

Rp 200,000 Rp 100,000 Rp 300,000
Rp 800,000 Rp 300,000 Rp 300,000 Rp 800,000
Rp 200,000 Rp 100,000 Rp 100,000 Rp 200,000

Rp 1,300,000 Rp 520,000 Rp 1,420,000