KK Konsolidasi Tengah Tahun Untuk Mahasiswa
KK Konsolidasi Tengah Tahun Untuk Mahasiswa
Income Statement :
Sales 900,000 500,000
Devidend Income 40,000
Gain on machinery 40,000
Cost of Goods Sold (400,000) (300,000)
Depreciation expense (95,000) (60,000)
Other operating expense (185,000) (40,000)
Net Income 300,000 100,000
Balance sheet :
Cash 20,000 80,000
Account Receivable 86,000 30,000
Dividend Receivable 24,000
Inventories 90,000 70,000
Land 70,000 80,000
Building 100,000 80,000
Acc depreciation-Building (40,000) (20,000)
Equipment 120,000 200,000
Acc depreciation-Equipment (20,000) (20,000)
Investment in PT Sid 340,000
Total Assets 790,000 500,000
Income Statement :
Sales 900,000 500,000
Devidend Income 40,000
Gain on machinery 40,000
Cost of Goods Sold (400,000) (300,000)
Depreciation expense (95,000) (60,000)
Other operating expense (185,000) (40,000)
Net Income 300,000 100,000
Noncontrolling interest share
Consolidated Net Income
Retained Earnings :
Retained Earnings, PT Pal 155,000
Retained Earnings, PT Sid 250,000
Dividends (200,000) (50,000)
Balance sheet :
Cash 20,000 80,000
Account Receivable 86,000 30,000
Dividend Receivable 24,000
Inventories 90,000 70,000
Land 70,000 80,000
Building 100,000 80,000
Acc depreciation-Building (40,000) (20,000)
Equipment 120,000 200,000
Acc depreciation-Equipment (20,000) (20,000)
Investment in PT Sid 340,000
Total Assets 790,000 500,000
Income Statement :
Preacquisition Income
Retained Earnings :
Balance sheet :
Goodwill
& Eliminations
Consolidated Statement
Credit
a ekuitas Son sama dengan nilai wajarnya
Income Statement :
Retained Earnings :
Balance sheet :