2. CAD Schedule
Depreciation / Depreciation /
1-Jan-20 31-Dec-20 31-Dec-21
Amortization Amortization
Inventory 50,000 30,000 20,000 20,000 0
Equipment 25,000 5,000 20,000 5,000 15,000
Patent 175,000 17,500 157,500 17,500 140,000
3. NCI In Income
2) Equipment 25,000
Patents 175,000
Inventory 50,000
Investment in Y 127,500
Non Controlling Interest 22,500
Untuk memperbarui saldo ke nilai wajar.
3) Inventory 50,000
Retained earnings, beg (50,000x60%) 30,000
Cost of goods sold 20,000
Untuk mencatat penjualan persediaan yang dinilai terlalu tinggi.
X Co Y Co Elimination Consolidated
Cash 9,400 513,000 522,400
Account Receivable 142,000 273,000 415,000
-50,000
Inventories 411,000 361,000 772,000
50,000
25,000
Equipment 520,000 632,000 1,167,000
-10,000
Vehicle 300,000 325,000 625,000
-1,657,500
Investment in Y 1,785,000 0
-127,500
175,000
Patent 140,000
-35,000
Total Assets 3,167,400 2,104,000 3,641,400
-550,000
30,000
Retained Earnings, Beg. 750,000 584,000 791,500
-5,000
-17,500
190,300
Consolidated Income 155,000 65,000 180,925
-9,375
Dividend -97,000 -32,000 -32,000 -97,000
Retained Earnings, End 808,000 617,000 875,425
6. Jika Y Co. mengeluarkan saham dan X Co. tidak membeli saham tambahan, persentase
kepemilikan X Co. dapat berkurang karena mereka tidak mempertahankan persentase
kepemilikan saham pemilik. Di sisi lain, jika X Co. menjual sebagian sahamnya atau
memperoleh tambahan saham, penyesuaian dilakukan pada pembukuan X Co.
Akibatnya, kepentingan non pengendali dapat meningkat atau menurun..