Nama: Devia Febrina

NIM: 43221110106

Jawaban Soal P5-1

Entri workpaper:

Akun Debit Kredit

Income from Sun (D) 864
(960x90%)
Deviden (K) 450
(500x90%)
Investment in Sun 414
((960-500)*90%)
Noncontrolling Interest(NCI) share (D) 96
(960x10%)
Deviden (K) 50
(500x10%)
NCI (K) 46
((960-500)x10%)
Reteined earnings - Sun (Beginning) (D) 1.500
Capital Stock - Sun (D) 3.000
Invest. In Sun 4.050
NCI (K) 450
((1.500+3.000)*10%)
Sales (D) 800
Cost of good sold (K) 800
Invest. In Sun (D) 120
Cost of good sold (K) 120
(300x40%)
Cost of good sold (D) 160
Inventory (K) 160
(400x40%)
 Adjustment and Elimination Consolidated
Account Pam 90% Sun
Statement
Debit Credit
Income Statement
Sales 13.000 6.500 800 18.700
Income from Sun 864 864 0
Cost of good sold -8.000 -3.900 160 920 -11.140
Other Expense -3.400 -1.600 -5.000
NCI Share 96 -96
Net Income 2.464 1.000 2.464

Beginning retained earnings 3.692 1.500 1.500 3.692

Net Income 2.464 1.000 2.464
Deviden -1.000 -500 500 -1.000
Retained earnings, 31 Dec 5.156 2.000 5.156

Balance sheet, 31 Dec

Cash 1.000 200 1.200
Receivable - net 2.000 500 2.500
Inventory 2.400 1.000 160 3.240
Plant Assets 2.500 4.800 7.300
Invest. In Sun 4.356 108 4.464
Total Assets 12.256 6.500 14.240

Account Payable 1.500 900 2.400

Other Liabilities 600 600 1.200
Common Stock 5.000 3.000 3.000 5.000
Reteined Earnings 5.156 2.000 5.156

NCI, 1 Jan 12 450 438

NCI, 31 Dec 46 46

Total Equities 12.256 6.500 6.540 6.540 14.240