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    Latihan Soal

    Uploaded by

    Putri Hanindya

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Latihan Soal

    Uploaded by

    Putri Hanindya
    3 views3 pages

    Original Title

    LATIHAN SOAL

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    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    3 views3 pages

    Latihan Soal

    Uploaded by

    Putri Hanindya

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    PT PAREN AND SUSI CONSOLIDATION WORKPAPER

    FOR THE YEAR ENDED DECEMBER, 31 2020 ( IN THOUSANDS)


    Adjustment & Eliminations
    PAREN SUSI DEBITS KREDITS NCI Consl. Stat
    INCOME STATEMENT
    Sales 819,000 600,000
    Income from Susi
    CGS (589,000) (400,000)

    Depreciation Expense (50,000) (30,000) 2 10,000


    Others Expense (154,400) (70,000)
    Noncontrolling Interest Share
    ….. %X …………….…
    Net Income 100,000
    Retained Earning
    Retained Earning Jan, 1 120,000 80,000
    Added: Net income 100,000
    Deduct: Devidend (100,000) (50,000)
    Retained Earning Dec, 31 130,000
    Balance Sheets
    Cash 36,600 50,000
    N0tes Receivable 30,000 30,000
    2 10,000
    Inventory 42,000 80,000
    Deviden Receivable
    Others Assets 60,000 40,000
    Land 100,000 100,000 3 20,000
    Building 150,000 150,000 4 20,000
    Acumulation Depreciation Building (50,000) (50,000) 4 6,000
    Equipment 150,000 150,000
    Acumulation Depreciation Equipment (50,000) (50,000)

    Invesment in Susi 31 Des 2020


    Goodwill
    Unamortized Excess
    Total Assets 500,000
    Current Liabilities 233,100 100,000
    Devidend Payable 20,000
    Notes Payable 65,100 40,000

    Capital Stock 400,000 200,000


    Additional Paid in Capital 10,000
    Retained Earning 130,000
    Non Controlling Intersest Jan, 1
    Non Control. Intersest Des, 31
    Total Liability and Equity 500,000

    Catatan :
    1. Investasi per 1 - 1- 2018 untuk pemilikan 80 % secara tunai 280 jt, ketika ekuitasnya Rp.240.000.000,-
    (terdiri dari Capital Stock 200.000.000, Additional Paid in Capital 10.000.000 dan retained earning 30.000.000).
    2. Persediaan dinilai terlalu rendah 10 juta
    3. Tanah dinilai terlalu rendah 20 juta
    4. Bangunan dinilai terlalu rendah 20 juta, 10 tahun
    5. Peralatan dinilai terlalu tinggi 10 juta umur 5 tahun
    6. Wesel bayar dinilai terlalu rendah 10 juta umur 5 tahun
    7. Wesel bayar yang ada pada Susi sebesar 10.000.000 berasal dari Paren
    8. Deviden yang dumumkan Susi pada tanggal 31 Desember 2020: 20.000.000,- belum dicatat oleh Paren

    b Inventory 10000
    Depreciation Expense 10000

    c Land 20000
    Gain on Revaluation on Land 20000

    d Building 20000
    Asset Revaluation Surplus 20000
    Asset Revaluation Surplus 6000
    Accumulation Depreciation Building 6000
    e Gain on Revaluation of Assets 10000
    Equipment 10000
    Accumulation Depreciation 6000
    Gain on Revaluation of Assets 6000

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