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KUNCI JAWABAN

OPRA PRA UAS AKL 1

INCOME FROM DEF


20%
80% (NCI)
Net Income 80,000 20,000
Add :
Realize sales 2014 4,000
peacemeal machine 200 50
peacemeal Building 600
Gain on Bond 5,000
Less :
Unrealize sales 2015 -3,500
Gain on land -3,000
Gain on building -4,000
79,300 20,050

Machine (upstream) Obligasi (Downstream)


nilai
2,500 / 10 th = 250 nominal 250,000
harga beli 245,000
gain 5,000
Bangunan (downstream)
gain : 3,000
peacemeal : 3,000/5th = 600

Jurnal
a Sales 40,000
COS 40,000

b Invest in DEF 4,000


COS 4,000

c COS 3,500
Inventory 3,500
d Accumulated Depreciation 750
Investment in DEF 1400
NCI 350
Machine 2500

e Accumulated Depreciation 250


Depreciation expense 250
f Gain on land 4,000
land 4,000

g Gain on building 3,000


building 3,000

h Accumulated Depreciation 600


Depreciation expense 600

I Bond payable 250,000


Investment in DEF 245,000
Gain on retaiment of bond 5,000

j Bond interest payable 10,000


bond interest receivable 10,000

k NCIS 20050
NCI 8050
Common stock 12000

l RE 141,625
Common stock 78,000
Investment in DEF 175,700
NCI 43,925
ABC dan Entitas Anak
Laporan Keuangan Konsolidasian
untuk tahun yang berakhir pd 31 des 2015
Laporan Keuangan
Eliminasi
Keterangan ABC DEF Konsolidasian
Debit Kredit
Sales 315,000 170,000 40,000 445,000
Gain on sale land 4,000 4,000 0
Gain on sale building 3,000 3,000 0
Income From DEF 79,300 79,300 0
Cost of Sales 120,000 50,000 3,500 40,000 129,500
4,000
Depreciation Expense 32,000 15,000 250 46,150
600
Interest Expense 4,000 4,000
Other Expense 12,000 5,000 17,000
Gain on constructive 5,000 5,000
Noncontrolling Interest Share 20,050 20,050
Net Income 233,300 100,000 233,300

Retained earning, 1 Jan 380,000 141,625 141,625 380,000


Net Income 233,300 100,000 233,300
Dividen 150,000 60,000 48,000 150,000
12,000
Retained Earning, 31 Des 463,300 181,625 463,300

Cash 75,500 2,625 78,125


Bond interest receivable 10,000 10,000 0
Other Receivable-net 21,000 13,500 34,500
inventory 179,000 10,000 3,500 185,500
Land 255,000 73,500 4,000 324,500
Building-net 100,000 25,000 600 3,000 122,600
Machine-net 66,600 1,000 65,600
Investment in DEF 201,600 4,000 31,300 0
1,000 175,300
Investment bond in ABC 245,000 245,000 0
Total 898,700 379,625 810,825

Acoount Payable 16,400 120,000 136,400


Bond interest Payable 10,000 10,000 0
Bond Payable 8% 250,000 250,000 0
Common Stock 159,000 78,000 78,000 159,000
Retained Earning, 31 Des 463,300 181,625 463,300
Noncontrolling Interest 250 8,050 52,125
44,325
Total 898,700 379,625 810,825

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