1.

CI Income dan NCI Income (2021) 90% 10%

EISI NCI Income
Net Income Butter Co. 2021 ($225.000) 202,500 22,500
Realized Gain - Vehicle - Usage 1,600 *$5.200 / 26 bln x 8 bln
Realized Gain - Vehicle - Sold to 3rd Parties 800 *$5.200 / 26 bln x 4 bln
Realized Gain - Land 9,000 1,000
Realized Gain - Machine - Usage 1,689 188 *$5.160 / 33 bln x 12 bln
NCI Income 215,589 23,688
Net Income Sugar Co. 2021 425,000
CI Income 640,589
Jurnal Eliminasi 2021

1. Jurnal Eliminasi RG - Vehicle (Downstream)

Investment in S 2,400
Depreciation Expense 1,600
Gain on Sale 800

2. Jurnal Eliminasi RG - Land (Upstream)

Investment in S 9,000
Non Controlling Interest 1,000
Gain on Sale 10,000

3. Jurnal Eliminasi Penjualan - Machine (Upstream)

Machine 27,240
Investment in S 4,644 *
Non Controlling Interest 516 **
Accumulated Depreciation 32,400 Dari acc depre total

* $5.160 x 90%
** $5.160 x 10%

4. Jurnal Eliminasi RG - Machine (Upstream)

Accumulated Depreciation 2,815
Depreciation Expense 1,876 *$5.160 / 33 bln x 12 bln (Depre 2021)
Investment in S 844 *$5.160 / 33 bln x 6 bln (Depre 2020) x 90%
Non Controlling Interest 94 *$5.160 / 33 bln x 6 bln (Depre 2020) x 10%
2020) x 90%
2020) x 10%
 Jurnal Eliminasi 2

1. Jurnal Elimina

2. Jurnal Elimina

3. Jurnal Elimina

4. Jurnal Elimina

1. CI Income dan NCI Income (2021) 90% 10%

EISI NCI Income
Net Income Butter Co. 2021 ($225.000) 202,500 22,500
Realized Gain - Vehicle - Usage 1,600 *$5.200 / 26 bln x 8 bln
Realized Gain - Vehicle - Sold to 3rd Parties 800 *$5.200 / 26 bln x 4 bln
Realized Gain - Land 9,000 1,000
Realized Gain - Machine - Usage 1,689 188 *$5.160 / 33 bln x 12 bln
215,589 23,688
Net Income Sugar Co. 2021 425,000
CI Income 640,589
Jurnal Eliminasi 2021

1. Jurnal Eliminasi RG - Vehicle (Downstream)

Beg. R/E - P 2,400
Depreciation Expense 1,600
Gain on Sale 800

2. Jurnal Eliminasi RG - Land (Upstream)

Beg. R/E - P 9,000
Non Controlling Interest 1,000
Gain on Sale 10,000

3. Jurnal Eliminasi Penjualan - Machine (Upstream)

Machine 27,240
Beg. R/E - P 4,644 *
Non Controlling Interest 516 **
Accumulated Depreciation 32,400

* $5.160 x 90%
** $5.160 x 10%

4. Jurnal Eliminasi RG - Machine (Upstream)

Accumulated Depreciation 2,815
Depreciation Expense 1,876 *$5.160 / 33 bln x 12 bln (Depre 2021)
Beg. R/E - P 844 *$5.160 / 33 bln x 6 bln (Depre 2020) x 90%
Non Controlling Interest 94 *$5.160 / 33 bln x 6 bln (Depre 2020) x 10%
2020) x 90%
2020) x 10%