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Tugas 4 Shara Sintiawati 0120101138 F
Tugas 4 Shara Sintiawati 0120101138 F
NPM : 0120101138
Kelas : F // S1 Akuntansi
Tugas P4-3
a Sintiawati
101138
1 Akuntansi
Account Payable
Note Payable to sun
Dividends Payable
Capital Stock, $10 par
Retained Earnings
Total Equities
Prepare consolidation workpapers for Pam Corporation and Subsidiary for the year ended December 31, 2016
Only the information provided in the financial statements is available; accordingly, your solution will require s
Sun owned unrecorded patents having a fair value of $224,000, and a useful life of 10 years
Answer
Capital Stock $ 600
Retained Earnings $ 168
thousands): Book Value at December 31 2011
Pam Sun Net Income 2011
Dividends 2011
Book Value 1 Jan 2011
$1.600 $400 Fair Value of Patents
55.2 - Sun`s Fair Value Januari 1 2016
-1000 -200
-388 -104 Purchase Price of Pam`s 75% Share
267.2 96
720 136
-200 -64
$787,2 $168
$212 $60
344 80
24 -
380 40
- 20
260 120
680 320
520 200
727.2 -
$3147,2 840
$340 $40
20 -
- 32
2000 600
787.2 168
$3147,2 $840
Jurnal Eliminasi
12-Dec-16 Retained Earnings $ 136
Capital Stock $ 600
Patents $ 224
Investment in Sun $ 720
Non Controlling Interest $ 240
Cash $ 212 $ 60
Account Receivable - Net $ 344 $ 80
Dividends Receivable from Sun $ 24 $ 24
Inventories $ 380 $ 40
Note Receivable from Pam $ 20 $ 20
Land $ 260 $ 120
$ 2,000
$ -
$ -1,200
$ -514.4
$ -18.4
$ 267.2
$ 720
$ -200
$ 787.2
$ 272
$ 424
$ -
$ 420
$ -
$ 380
$ 1,000
$ 720
$ -
$ 202
$ 3,417.6
$ 380
$ -
$ 8
$ 2,000
$ 787.2
$ 242.4
$ 3,417.6