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KERTAS KERJA KONSOLIDASI

NERACA SALDO PER 31 DESEMBER 2016


(dalam 000)

Eliminasi
Account P S
D C
Sales 4,950,000 900,000

Rent Income 40,000


Interest Income 50,000
gain on bargain purchase f 25,000 e2 25,000

COGS - 2,250,000 - 300,000


Income from S 332,000 c 332,000
NCI Expense d 83,000

Operating Expenses - 600,000 - 90,000


Rent Expenses - 120,000 - 75,000
Depreciation Expense - 350,000 - 25,000 f 15,000
Interest Expense - 300,000 - 10,000
Net Income 1,752,000 400,000
NCI Expense

Consolidated NI
Retained Earning 1 Jan 400,000 300,000 e1 300,000

-
Dividend - 200,000 - 100,000 c 80,000
d 20,000
Retained Earning 31 Des 1,952,000 600,000

Cash 2,550,000 750,000


Account Receivable 2,000,000 300,000 g 100,000
Inventory 800,000 150,000

Unamortized Excess e1 100,000 e2 100,000


Investment in S 1,052,000 c 252,000
e1 800,000
Land 1,500,000 550,000
Building-net 1,400,000 175,000 e2 150,000 f 15,000
Equipment-net 400,000 25,000 f 5,000 e2 25,000
Goodwill
Total Assets 9,702,000 1,950,000

Accounts Payable 1,250,000 250,000 g 100,000


Bank Loan 1,500,000 500,000
Common Stock 5,000,000 600,000 e1 600,000
Retained Earning 31 Des 1,952,000 600,000

NCI Equity (beginning) e1 200,000


NCI Ending d 63,000

Total Liability & Equity 9,702,000 1,950,000


Consolidted

Statement
5,850,000

40,000
50,000
-

- 2,550,000 cost 800,000 excess


- Implied Fair Value 1,000,000 Building 150,000 10
- 83,000 book value 900,000 Equipment - 25,000 5
excess 100,000 Gain - 25,000 1

- 690,000 Penghitungan Income dan dividen


- 195,000 2016 P 80% NCI 20%
- 360,000 S net income 400,000
- 310,000 amortization 15,000
1,752,000 adjusted income 415,000 332,000 83,000
dividen - 100,000 - 80,000 - 20,000

Investment in S
400,000 beginning 800,000
dividen - 80,000
Investment income 332,000
- 200,000 1,052,000

1,952,000 a Error
-
b eliminasi intercompany profit/loss
3,300,000 -
2,200,000 c Eliminasi penghasilan (income) dan dividen yang berasal dari entitas anak serta jadikan
950,000 income from Sun 332,000
- dividen 80,000
- investment in sun 252,000
- d catat NCI dalam earnings dan dividend entitas anak
Non controlling interest share 83,000
2,050,000 dividend 20,000
1,710,000 non controlling interest 63,000
405,000 e Eliminasi saldo akun resiprokal Investasi dan Ekuitas entitas anak
capital stock, Sun 600,000
10,615,000 Retained earning Sun (beginning) 300,000
Unamortized excess 100,000
1,400,000 investment in sun 800,000
2,000,000 non controlling interest 200,000
5,000,000 Building 150,000
1,952,000 Equipment 25,000
- unamortized excess 100,000
200,000 gain on bargain purchase 25,000
63,000 f Amortisasi perbedaan nilai wajar
gain on bargain 25,000
10,615,000 equipment 5,000
building 15,000
depreciation expense 15,000
g Eliminasi saldo resiprokal lainnya
Account payable to P 100,000
Account receivable from S 100,000
amortization
- 15,000 135,000
5,000 - 20,000
25,000 -
15,000 115,000

ntitas anak serta jadikan saldo akun Investasi ke nilai saldo awalnya