Cost Rp 87,000,000

IV Rp 108,750,000 RE CS
BV Net Asset Rp 90,000,000 Rp 30,000,000 Rp 60,000,000
Excess Rp 18,750,000
P NCI
Net Income Rp 25,000,000 Rp 20,000,000 Rp 5,000,000
Dividen Rp 15,000,000 Rp 12,000,000 Rp 3,000,000

1-Jan Investment Rp 87,000,000

Cash
31-Dec Cash Rp 12,000,000
Dividen Income

Adj.
P S Dr
Income Statement
Sales Rp 250,000,000 Rp 65,000,000
Dividen Income Rp 12,000,000 Rp 12,000,000
Expense Rp 200,000,000 Rp 40,000,000
Net Income Rp 62,000,000 Rp 25,000,000
Non Controlling Interest Expense Rp 5,000,000
Cosolidated Net Income

Retained Earning Statement

Retained Earning Beginning Rp 5,000,000 Rp 30,000,000 Rp 30,000,000
Add : Net Income Rp 62,000,000 Rp 25,000,000
Deduct : Dividend Rp 30,000,000 Rp 15,000,000

Retained Earning Ending Rp 37,000,000 Rp 40,000,000

Balance Sheet
Cash Rp 40,000,000 Rp 10,000,000
Other Current Assets Rp 90,000,000 Rp 50,000,000
Investment in S Rp 87,000,000
PPE Rp 300,000,000 Rp 100,000,000
Accumulated Depreciation Rp (50,000,000) Rp (30,000,000)
Goodwill Rp 18,750,000
Total Asset Rp 467,000,000 Rp 130,000,000
Liabilities Rp 80,000,000 Rp 30,000,000
Capital Stock Rp 350,000,000 Rp 60,000,000 Rp 60,000,000
Retained Earning Ending Rp 37,000,000 Rp 40,000,000

NCI 31 Jan
NCI 31 Dec
Total Liabilities & Equity Rp 467,000,000 Rp 130,000,000
TRY TO BE BALANCE Rp 125,750,000
31-Dec Retained Earning Rp 30,000,000
Capital Stock Rp 60,000,000
Goodwill Rp 18,750,000
Investment In S
Non Controlling Interest
Rp -
31-Dec Dividend Income Rp 12,000,000
Dividend
31-Dec Non Controlling Interest Expense Rp 5,000,000
Dividend
Non Controlling Interest Ending
 Rp 87,000,000

Rp 12,000,000

Adj.
Cr Consolidated Statement

Rp 315,000,000
Rp -
Rp 240,000,000
Rp 75,000,000
Rp 5,000,000
Rp 70,000,000

Rp 5,000,000
Rp 70,000,000
Rp 12,000,000 Rp 30,000,000
Rp 3,000,000
Rp 45,000,000

Rp 50,000,000
Rp 140,000,000
Rp 87,000,000 Rp -
Rp 400,000,000
Rp (80,000,000)
Rp 18,750,000
Rp 528,750,000
Rp 110,000,000
Rp 350,000,000
Rp 45,000,000

Rp 21,750,000
Rp 2,000,000 Rp 23,750,000

Rp 125,750,000 Rp 528,750,000
Rp 87,000,000
Rp 21,750,000

Rp 12,000,000

Rp 3,000,000
Rp 2,000,000