SOAL 1 (Silakan akun dan nilai yang belum ada, lihat di soal atau dicari sendiri)

Nama: Kelas:
Metode: No Absen:
KERTAS KERJA KONSOLIDASI
NERACA SALDO PER 31 DESEMBER 2019

Eliminasi Consolidated
P S T
D C Statement
Sales 4.000.000 800.000 200.000
Gain on sale - - 15.000
Interest income -
Income from S -
Income from T-30
Income from T-60
COGS - 400.000 - 110.000

Operating expense - 600.000 - 90.000 - 25.000

Rent expense - -
Depreciation expense - 380.000 - 40.000 - 5.000
Interest expense - 320.000 - 10.000
Net Income 75.000
NCI Expense

Consolidated NI
Retained Earning 1 Januari 300.000 20.000

Dividen - 100.000 - 10.000

Retained Earning, 31 Des 85.000

Cash 30.000
Account Receivable 2.200.000 250.000 45.000
Inventory 700.000 175.000 55.000
Unamortized excess
Investment in S

Invest in T-30

INVEST T-60

Land 1.500.000 550.000 45.000

Building-net 1.380.000 165.000 55.000
Equipment 400.000 25.000 30.000

Accum Deprec-Equipment
Goodwill

Total Asset 260.000

Account Payable 225.000 45.000

Bank Loan 450.000 50.000
Common Stock 700.000 80.000

Retained Earning, 31 Desember - - 85.000

NCI, equity (begin)

NCI ending

Total Liability&Equity … … 260.000

SOAL 2 (Silakan akun atau nilai yang belum ada, lihat di soal atau dicari sendiri)
Nama: Kelas:
Metode: No Absen:
KERTAS KERJA KONSOLIDASI
NERACA SALDO PER 31 DESEMBER 2019

Eliminasi Consolidated
P S T
D C Statement
Sales 3.500.000 700.000 200.000
Gain on sale - - 20.000
Interest income -
Income from S -
Income from T-30
Income from T-60 ]
COGS - 400.000 - 110.000

Operating expense - 600.000 - 90.000 - 25.000

Rent expense - -
Depreciation expense - 380.000 - 40.000 - 5.000
Interest expense - 320.000 - 10.000
Net Income 80.000
NCI Expense

Consolidated NI
Retained Earning 1 Januari 300.000 20.000

Dividen - 80.000 - 10.000

Retained Earning, 31 Des 90.000

Cash 45.000
Account Receivable 2.200.000 250.000 45.000
Inventory 700.000 175.000 55.000
Unamortized excess
Investment in S

Invest in T-30

INVEST T-60 …

Land 1.500.000 550.000 45.000

Building-net 1.380.000 165.000 55.000
Equipment 400.000 25.000 30.000

Accum Deprec-Equipment
Goodwill

Total Asset 275.000

Account Payable 225.000 45.000

Bank Loan 450.000 50.000
Common Stock 700.000 90.000

Retained Earning, 31 Des - - 90.000

NCI, equity (begin)

NCI ending

Total Liability&Equity 275.000

SOAL 5
Nama : NPM :
Kelas : No Absen :

LCU Kurs Akhir

Cash 150.000
AR 300.000
Interest receivable …….

Land 365.000
Buiding 200.000
Equipment 120.000

Operating expense 40.000

Dividen 80.000
Exchange loss

Total Debit ….
AOCI

AP 120.000
Other Liabilities 50.000
Accumulated Depreciation-Building 60.000
Accumualted Depreciation Equipment 45.000
Common Stock 1.200.000
Retained Earning 200.000
Sales 600.000

Exchange gain
Total Kredit ….
AOCI

(Silakan akun dan nilai yang belum ada, lihat di soal atau dicari sendiri)
SOAL 6
Nama : NPM :
Kelas : No Absen :
LCU Kurs Akhir
Cash 100.000
AR 150.000

Land 180.000
Buiding 120.000
Equipment 100.000

Operating expense 40.000

Dividen 80.000

Total Debit ….
AOCI

AP 120.000
Other Liabilities 80.000
Accumulated Depreciation-Building 60.000
Accumualted Depreciation Equipment 45.000
Common Stock 80.000
Retained Earning 20.000
Sales 777.500

Exchange gain
Total Kredit …..
AOCI

(Silakan akun dan nilai yang belum ada, lihat di soal atau dicari sendiri)