KASUS B

Laba Parent Laba Subsidiary

Jan-Maret
Pendapatan 3,500,000,000 600,000,000
Beban 2,000,000,000 300,000,000
Laba 1,500,000,000 300,000,000

Percentage of Ownership 60%

NCI 40%
Acquisition Cost 3,180,000,000
Common Stock S 3,000,000,000
Retained Earnings S 2,000,000,000
Dividend per 1 Mei 500,000,000

To record acquisition of PT Sub

1-Apr-21
Investment in Sub 3,180,000,000
Cash 3,180,000,000

To record payment of dividend

1-May-21
Cash 300,000,000
Investment in Sub 300,000,000

To record portion of income from April-December

31-Dec-21
Investment in Sub 420,000,000
Income from Sub 420,000,000

1.    Buatlah ayat jurnal eliminasi untuk penyusunan laporan keuangan konsolida

Parent (60%) NCI (40%)

Beg Balance, April 2021 3,180,000,000 2,120,000,000
(+) Net Income 420,000,000 280,000,000
(-) Dividend (300,000,000) (200,000,000)
Ending Balance, Dec 2021 3,300,000,000 2,200,000,000

31-Dec-21
Common Stock 3,000,000,000
Retained Earnings 2,300,000,000
Income from Subsidiary 420,000,000
NCI in NI 280,000,000
Dividend Declared 500,000,000
Investment in Subsidiary 3,300,000,000
NCI in NA 2,200,000,000
 Laba Subsidiary
April-Desember
1,600,000,000
900,000,000
700,000,000

unan laporan keuangan konsolidasian per 31 Desember 2021.

= C/S R/E
3,000,000,000 2,300,000,000
700,000,000
(500,000,000)
3,000,000,000 2,500,000,000