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    Latihan Aklan 2 Lab UTS

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    permataayu31
    1. On January 1, 2011, Perry Company purchased 80% of Solo's company shares for 120,000. 2. The journal entries record the investment in Solo and eliminate the investment account in consolidation. 3. The worksheet computes the difference between investment value and book value, allocating it to plant assets. The consolidated balance sheet combines Perry and Solo accounts, eliminating intercompany balances.

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    Latihan Aklan 2 Lab UTS

    Uploaded by

    permataayu31
    49 views10 pages
    1. On January 1, 2011, Perry Company purchased 80% of Solo's company shares for 120,000. 2. The journal entries record the investment in Solo and eliminate the investment account in consolidation. 3. The worksheet computes the difference between investment value and book value, allocating it to plant assets. The consolidated balance sheet combines Perry and Solo accounts, eliminating intercompany balances.

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    advance accounting

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    1. On January 1, 2011, Perry Company purchased 80% of Solo's company shares for 120,000. 2. The journal entries record the investment in Solo and eliminate the investment account in consolidation. 3. The worksheet computes the difference between investment value and book value, allocating it to plant assets. The consolidated balance sheet combines Perry and Solo accounts, eliminating intercompany balances.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    49 views10 pages

    Latihan Aklan 2 Lab UTS

    Uploaded by

    permataayu31
    1. On January 1, 2011, Perry Company purchased 80% of Solo's company shares for 120,000. 2. The journal entries record the investment in Solo and eliminate the investment account in consolidation. 3. The worksheet computes the difference between investment value and book value, allocating it to plant assets. The consolidated balance sheet combines Perry and Solo accounts, eliminating intercompany balances.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 10

    Bab 3

    Jurnal Umum dan Jurnal Eliminasi


    Worksheet / Lap Keu Konsolidasi pada saat akuisisi
    pada tahun ke 1
    P.3-2

    on January 1 2011 Perry Company Purchased 8000 lb saham solo's company cs for 120.000

    diketahui total saham soho 100.000 (CS)


    saham yg diterbitkan soho 100.000/10 Par Value 10,000
    saham yg dibeli Perry 8.000 lb/10.000 lb x 100% 80%

    IV =120.000/80% 150,000

    computation & allocation of difference schedule :


    Parent NCI
    80% 20%
    Purchase Paid : IV 120,000 30,000
    Less :
    CS 80,000 20,000
    OCC 13,200 3,300
    RE 18,800 4,700
    Total BV 112,000 28,000

    Difference 8,000 2,000


    Allocated to Plant Assets (8,000) (2,000)
    Total - -

    Jurnal Umum:
    Invesment in Solo 120,000
    Cash 120,000

    DD -
    Cash -

    Jurnal eliminasi :
    1. eliminasi akun investasi
    CS 100,000
    OCC 16,500
    R/E 23,500
    Difference in BV dan IV 10,000
    Investment in Solo 120,000
    NCI 30,000

    2. Alokasi difference
    Plant Assets 10,000
    Difference in BV & IV 10,000
    Workpaper Consolidated Balance Sheets
    Perry Company & Susbsidiary Soho
    January 1 2011
    Accounts Perry Soho

    Cash 39,000 19,000


    AR 53,000 31,000
    Inventory 42,000 25,000
    Investment in Soho 120,000 -
    lb saham Plant Assets 160,000 110,500
    kepemilikan saham Acc Dep (52,000) (19,500)
    Difference in BV & IV
    Total 362,000 166,000

    Current L 18,500 26,000


    Mortgage Payable 40,000
    CS :
    Entire Value Perry 120,000
    IV Soho 100,000
    150,000 OCC :
    Perry 135,000
    100,000 Soho 16,500
    16,500 RE:
    23,500 Perry 48,500
    140,000 Soho 23,500
    NCI
    10,000 Total 362,000 166,000
    (10,000)
    -
    Eliminations NCI Consolidated
    Dr Cr Balance
    58,000
    84,000
    67,000
    120,000 -
    10,000 280,500
    (71,500)
    10,000 10,000 -
    418,000

    44,500
    40,000
    -
    120,000
    100,000 -
    -
    135,000
    16,500 -
    -
    48,500
    23,500 -
    30,000 30,000 30,000
    160,000 160,000 418,000
    Diketahui TB tahun ke I
    Buat Laporan Keu Konsolidasi tahun ke I / 2

    P4-8

    TB Parker & Sid diketahui

    1. Menghitung perubahan RE PT S ; Consolidated RE


    Investment in S
    RE 1/1 P Company 5,700
    95% x (29.000-23.000) 5,700
    % saham milik P dikali (selisih RE 2 dan RE 1)

    2. Jurnal Eliminasi
    CS 120,000
    OCC 10,000
    RE 1/1 29,000
    Difference in BV & IV 15,421 Difference tetap sama pakai tahun ke 1
    Investment in PT S 165,700 160.000+5.700 Invest Tahun ke 1 + Sigma RE
    NCI 8,721 (NCI tahun 1 + % NCI x (RE2 - RE1)

    3. Alokasi Difference
    Goodwill 15,421
    Difference between in BV & IV 15,421

    4. eliminasi dividend intercompany


    Dividend income 19,000 Lihat di TB
    Dividend Declared in S 19,000
    Consolidated Statement Workpapers
    P & S Company Subsidiary
    for the year ended 31 Dec 2011
    Income Statement P S Eliminations NCI
    Dr Cr
    Sales 240,000 120,000
    Dividend Income 19,000 19,000
    T. Revenue 259,000 120,000

    COGS 155,000 52,000


    Operating expenses 30,000 18,000
    T. Cost & expenses 185,000 70,000

    Consolidated Net Income 74,000 50,000


    NCI 2,500
    Net Income to RE 74,000 50,000

    RE Statements
    RE 1/1
    P 149,000 5,700
    S 29,000 29,000
    Net Income fr Above 74,000 50,000 19,000 2,500
    Dividend Declared
    P (20,000)
    S (20,000) 19,000 (1,000)
    31/12 RE to BS 203,000 59,000 48,000 24,700 1,500

    BS Statement
    Cash 67,000 16,000
    AR 56,000 32,000
    Inventory 38,000 48,500
    Investment in S 160,000 5,700 165,700
    Difference in BV & IV 15,421 15,421
    Plant & equip 124,000 80,000
    Land 29,000 34,000
    Goodwill 15,421
    T. Assets 474,000 210,500

    AP 16,000 7,000
    Other Liabilities 15,000 14,500
    CS 180,000 120,000 120,000
    OCC 60,000 10,000 10,000
    RE from Above 203,000 59,000 48,000 24,700 150
    1/1 NCI in net Assets 8,721 8,721
    31/12 NCI in net Assets 8,871
    Total L & E 474,000 210,500 214,542 214,542
    Consolidated Balance

    360,000
    -
    360,000

    207,000
    48,000
    255,000

    105,000
    (2,500)
    102,500

    154,700
    -
    102,500
    -
    (20,000)

    237,200

    83,000
    88,000
    86,500
    -
    -
    204,000
    63,000
    15,421
    539,921

    23,000
    29,500
    180,000
    60,000
    238,550

    8,871
    539,921
    Hitung Alokasi Perbedaan
    Alokasi different

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