1

Worklng papers ln year of acqulslLlon (excess allocaLed Lo lnvenLory bulldlng equlpmenL and
goodwlll)










lalr value SC aL !anuary 1 2009

$700000
8v SC 600000
Lxcess allocaLed $ 100000
Coodwlll ($) 100000 3000 14000 21000 40000 20000
!ournal yang dlbuLuhkan ($)
1 ncome from SC 39300 (ambll dl laporan) aLau (100000 13000) dlkall 70
uevldends 33000 (30000 x 70)
nvesLmenL ln SC 24300 ( ((100000 x70) ( 30000 x 70)) x 70 )
Mengellmlnasl lncome dan devlden darl SC dan mengemballkan nvesLmenL ln SC ke saldo
awal
2 nC share 23300 (100000 13000) dlkall 30
uevldendsSC 13000 ( 30000 x 30 )
nC 10300 ( ((100000 x30) ( 30000 x 30)) x 30 )
1o enLer nonconLrolllng lnLeresL share of subsldlary lncome and dlvldends
3 C/S of SC 300000
8/L 100000
aLenL 40000
8ulldlng 14000
LqulpmenL 21000
Coodwlll 20000
nvesLmenL ln SC 490000
nC 203000
arl CorporaLlon
70 Soul CorporaLlon
8ell dl 1 !anuarl 2009 dengan membayar Lunal $490000
SaaL lLu SC Lerdlrl darl C/S$300000 dan 8/L$100000
Sellslh harga dlbayar S dan harga buku dlalokaslkan ke
a $3000 ke ooJetvoloeJ M/ Ler[ual selama 2009
b $14000 ke ooJetvoloe bollJloq
c $21000 ke ooJetvoloe epolpmeot
uL gedung dan peralaLan Llnggal 7 Lahun dan 3
Lahun lagl
d $40000 ke ootecotJeJ poteot
40 Lahun ul meLode 5l
e Slsanya ke goodwlll
SaaL 31 uesember 2009 SC
memlllkl huLang $10000
kepada C yang [aLuh Lempo
13 !anuarl 2010
neL lncome LoLal
expense yang muncul
saaL konsolldasl
!angan lupa! Mnya [uga undervalue
CCCS 3000
nC 3000
!angan lupa [uga M/ yang uda Ler[ual
menyesualkannya dl CCCS
2

Mengellmlnasl ekulLas yang reslprokal menun[ukkan ekulLas mlllk nC mencaLaL bulldlng
paLenL dan equlpmenL yang belum LercaLaL dan belum dldepreslasl/dlamorLlsasl
4 Lxpenses 10000
8ulldlng 2000
aLenLs 1000
LqulpmenLs 7000
Memasukkan depreslasl dan amorLlsasl
3 uevldend payableSC 14000
A/ 10000
uevldend recelvableC 14000
A/8 10000

Pari Soul Dr. Cr. Consolidated
Combined Income and Retained
Earnings ($)
Statement for the year ended
December 31, 2009
Sales 800000 700000 1500000
Income from Soul 59500 - 59500 0
Total sales 1500000
Cost of sales
-
300000
-
400000 5000 -705000
Depreciation expense
-
154000 -60000 10000 -224000
Other expense
-
160000
-
140000 -300000
NCI share 25500 -25500
Net income 245500 100000 245500
Add: Retained Earnings
January 1 300000 100000 100000 300000
Deduct : Devidends
-
200000 -50000 35000
15000 -200000
Retained earnings December
31 345500 150000 345500


3

alance sheet at December 31,
2009 ($)
Cash 86000 60000 146000
Accouts receivable-net 100000 70000 10000 160000
Devidends receivable 14000 - 14000 0
Inventories 150000 100000 250000
Other current assets 70000 30000 100000
Land 50000 100000 150000
uildings-net 140000 160000 14000 2000 312000
Equipments-net 570000 330000 21000 7000 914000
Investment in Soul 514500 - 24500 0
490000
Patent 40000 1000 39000
Goodwill 20000 20000
Total assets 1694500 850000 2091000

Accounts payable 200000 85000 10000 275000
Dividends payable 100000 20000 14000 106000
Other liabilities 49000 95000 144000
Capital stock, $10 par 1000000 500000 500000 1000000
Retained earnings 345500 150000 345500
NCI January 1, 2009 210000 210000
NCI December 31, 2009 10500 10500
Total equities 2091000