Documenti di Didattica
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to accompany
Advanced Accounting, 11th edition
by Beams, Anthony, Bettinghaus, and Smith
1: INDIRECT HOLDINGS
Parent Parent
Keterangan P S T
Laba 50 juta 30 jt 20 jt
Deviden 10 juta 7,5 jt 5 jt
2: MUTUAL HOLDINGS
Connecting affiliates
Parent mutually owned mutually owned
Parent Parent
80% 20%
80% 10%
20%
Subsidiary A Subsidiary A Subsidiary B
40%
Parent owns 80% of A and the Parent owns 80% of A and
consolidated entity holds 10% 20% of B. Subsidiary A has
of the Parent’s common stock 40% of B and Subsidiary B
in treasury has 20% of A. Simultaneous
equations will be used.
18,000
Cash (+A)
Investment in Salt (-A) 18,000
for dividends
Investment in Salt (+A) 34,945
Income from Salt (R, +SE) 34,945
for income
Investment in Salt (+A) 3,000
Dividends (-SE) 3,000
for Part dividends paid to Salt
NCI 8.495
deviden 3000
nci 5.495
Copyright ©2012 Pearson Education,
9-43
Inc. Publishing as Prentice Hall
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Copyright ©2012 Pearson Education,
9-44
Inc. Publishing as Prentice Hall