P S Dr Cr Consolidated

Income Statement
Sales 5,000 900 200 5,700
Other income 40 40
-
-
Income From S 292 292 -
Cost of sales 2,250 300 50 225 2,375
Operating Expense 600 90 690
Depreciation Expense 120 75 195
Interest Expense 350 25 375
Rent Expense 300 10 310
Other Expense -
-
-
-
NonControlling Interest Share - - 73 73
Controlling Share of Net Income 1,712 400 1,722

Retained Earnings Statement

Retained Earnings 1 Jan 932 300 300 932
Controlling Share of Net Income 1,712 400 1,722
Dividen 200 100 100 200
Retained Earnings 31 Des 2,444 600 2,454

Balance Sheet
Cash 3,030 750 3,780
Accounts Receivable 2,000 260 2,260
Inventory 800 150 50 900
Prepaid Rent 40 40
Investment in S 1,064 - 20 1,084 -
Land 1,500 550 2,050
Buildings 1,400 175 1,575
Equipment 400 25 425
Other Assets -
-
-
-
Unamortized Excess - - 190 190
Goodwill - - - Less
Total Assets 10,194 1,950 11,220 Add

Accounts payable 1,210 250 1,460

Unearned Rent 40 - 40 Less
Bank Loan 1,500 500 2,000
Other Liability -
-
-
Common Stock 5,000 600 600 5,000
Retained Earnings 31 Des 2,444 600 2,454
Noncontrolling Interest - - 5 271 266
Total Liability And Equity 10,194 1,950 1,730 1,730 11,220 80%
Tahun Perolehan 2015
Sekarang Thn Brp 2016
Cost 800
Implied Value 80% 1,000
BV 800
Excess 200

Excess Allocated to masa manfaat Amortisasi per thn

Inventory 1 -
Building 150 10 15
Equipment - 25 5- 5
1 -
- 1 -
125 10
Goodwill 75

UnamortizedAmortisasiSaldo Akhir
2015 200 10 190
2016 190 10 180
2017 180 10 170
2018 170 10 160
2019 160 10 150

Data penjualan
Intercompany Sales
Downstream
Upstream 200
Realized Profit Tahun Lalu
Downstream
Upstream 25
Deffered Profit Tahun ini
Downstream
Upstream 50

Income from S tahun 2016 Noncontrolling Interest S

80% Net Income S 320 20%
80% Amortization 8 less 20%
Realize Profit Add
Downstream - 20%
80% Upstream 20 Less
Deffered Profit 20%
Downstream -
 80% Upstream 40
292

Saldo Investment in S 2016

Awal Tahun 852
Income From S 292
Dividen 80
1,064

Eliminasi

Menghapus Sales intercompany

Sales -
Cost of Sales -

Sales 200
Cost of Sales 200

Mengakui Realized Profit

Investment in S -
Cost of Sales -

Investment In S 20
NonControlling Interest 5
Cost of Sales 25

Menunda Deffered Profit

Cost of Sales -
Inventory -

Cost of Sales 50
Inventory 50

Menghapus income from S

Income From S 292
Dividen 80
Investment in S 212

Memunculkan Noncontrolling interest Share

Noncontrolling interest Share 73
Dividen 20
Noncontrolling Interest 53

Menghapus Equity S
Retained Earning 300
Common Stock 600
Unamortized Excess 190
Investment in S 872
Noncontrolling Interest 218

Mengalokasi unamortized Excess

Mengamortisasi unamortized excess

Menghapus Akun Resiprokal lainnya

Noncontrolling Interest Share 2016
Net Income S 80
Amortization 2
Realize Profit
Upstream 5
Deffered Profit
Upstream 10
73
 P S Dr Cr Consolidated
Income Statement
Sales 5,000 900 400 5,500
Other income 40 40 -
-
-
Income From S 302 302 -
Cost of sales 2,250 300 60 445 2,165
Operating Expense 600 90 690
Depreciation Expense 120 75 15 5 205
Interest Expense 350 25 375
Rent Expense 300 10 40 270
Other Expense -
-
-
-
NonControlling Interest Share - - 73 73
Controlling Share of Net Income 1,722 400 1,722

Retained Earnings Statement

Retained Earnings 1 Jan 912 300 300 912
Controlling Share of Net Income 1,722 400 1,722
Dividen 200 100 100 200
Retained Earnings 31 Des 2,434 600 2,434

Balance Sheet
Cash 3,030 750 3,780
Accounts Receivable 2,000 260 2,260
Inventory 800 150 60 890
Prepaid Rent 40 40 -
Investment in S 1,054 - 40 1,094 -
Land 1,500 550 2,050
Buildings 1,400 175 135 15 1,695
Equipment 400 25 5 20 410
Other Assets -
-
-
-
Unamortized Excess - - 190 190 -
Goodwill - - 75 75 Less
Total Assets 10,184 1,950 11,160 Add

Accounts payable 1,210 250 1,460

Unearned Rent 40 - 40 - Less
Bank Loan 1,500 500 2,000
Other Liability -
-
-
Common Stock 5,000 600 600 5,000
Retained Earnings 31 Des 2,434 600 2,434
Noncontrolling Interest - - 5 271 266
Total Liability And Equity 10,184 1,950 2,280 2,280 11,160 80%
Tahun Perolehan 2015
Sekarang Thn Brp 2016
Cost 800
Implied Value 80% 1,000
BV 800
Excess 200

Excess Allocated to masa manfaat Amortisasi per thn

Inventory 1 -
Building 150 10 15
Equipment - 25 5- 5
1 -
- 1 -
125 10
Goodwill 75

UnamortizedAmortisasiSaldo Akhir
2015 200 10 190
2016 190 10 180
2017 180 10 170
2018 170 10 160
2019 160 10 150

Data penjualan
Intercompany Sales
Downstream 200
Upstream 200
Realized Profit Tahun Lalu
Downstream 20
Upstream 25
Deffered Profit Tahun ini
Downstream 10
Upstream 50

Income from S tahun 2016 Noncontrolling Interest S

80% Net Income S 320 20%
80% Amortization 8 less 20%
Realize Profit Add
Downstream 20 20%
80% Upstream 20 Less
Deffered Profit 20%
Downstream 10
 80% Upstream 40
302

Saldo Investment in S 2016

Awal Tahun 832
Income From S 302
Dividen 80
1,054

Eliminasi

Menghapus Sales intercompany

Sales 200
Cost of Sales 200

Sales 200
Cost of Sales 200

Mengakui Realized Profit

Investment in S 20
Cost of Sales 20

Investment In S 20
NonControlling Interest 5
Cost of Sales 25

Menunda Deffered Profit

Cost of Sales 10
Inventory 10

Cost of Sales 50
Inventory 50

Menghapus income from S

Income From S 302
Dividen 80
Investment in S 222

Memunculkan Noncontrolling interest Share

Noncontrolling interest Share 73
Dividen 20
Noncontrolling Interest 53

Menghapus Equity S
Retained Earning 300
Common Stock 600
Unamortized Excess 190
Investment in S 872
Noncontrolling Interest 218

Mengalokasi unamortized Excess

Goodwill 75
Building 135
Equipment 20
Unamortized Excess 190

Mengamortisasi unamortized excess

Depreciation expense 15
Building 15

equipment 5
Depreciation Expense 5

Menghapus Akun Resiprokal lainnya

Unearned rent 40
prepaid rent 40

Rent Revenue 40
Rent expense 40
Noncontrolling Interest Share 2016
Net Income S 80
Amortization 2
Realize Profit
Upstream 5
Deffered Profit
Upstream 10
73