b . Eliminasi :E ( 1) Pendapatan Anak Perusahaan 28.000.000 Dividen Dideklarasikan 12.000.000 Investasi di Danau Korporasi Saham 16.000.000Menghilangkan pendapatan dari anak perusahaan .E ( 2 ) Saham Biasa - Danau Korporasi 100.000.000 Laba Ditahan , 1 Januari 120.000.000 Differential 32.000.000 Investasi di Danau Korporasi Bursa 252.000.000Hilangkan saldo awal investasi.E ( 3 ) Bangunan dan Peralatan 40.000.000 Akumulasi Penyusutan 8.000.000 Differential 32.000.000Tetapkan diferensial.E ( 4 ) Beban Depresiasi 4.000.000 Akumulasi Penyusutan 4.000.000Amortisasi diferensial.E ( 5 ) Hutang 2.500.000 Piutang 2.500.000Hilangkan intercorporate piutang / hutang .
c.
|
Tamara Company
and Larasati Corporation ( dalam ribuan)
Consolidation
Workpaper
December 31, 20X4
|
|||||
Tamara
|
Larasati
|
Eliminations
|
Consol-
|
|||
Item
|
Co.
|
Corp.
|
Debit
|
Credit
|
idated
|
|
Service Revenue
|
610,000
|
240,000
|
850,000
|
|||
Income from
Subsidiary
|
28,000
|
(1) 28,000
|
||||
Credits
|
638,000
|
240,000
|
850,000
|
|||
Cost of Services
|
||||||
Provided
|
470,000
|
130,000
|
600,000
|
|||
Depreciation
Expense
|
35,000
|
18,000
|
(4) 4,000
|
57,000
|
||
Other Expenses
|
57,000
|
60,000
|
117,000
|
|||
Debits
|
(562,000)
|
(208,000)
|
(774,000)
|
|||
Income, carry
forward
|
76,000
|
32,000
|
32,000
|
76,000
|
||
Ret. Earnings, Jan.
1
|
292,000
|
120,000
|
(2) 120,000
|
292,000
|
||
Income, from above
|
76,000
|
32,000
|
32,000
|
76,000
|
||
368,000
|
152,000
|
368,000
|
||||
Dividends Declared
|
(30,000)
|
(12,000)
|
(1) 12,000
|
(30,000)
|
||
Ret. Earnings, Dec.
31,
|
||||||
carry forward
|
338,000
|
140,000
|
152,000
|
12,000
|
338,000
|
|
Cash
|
74,000
|
42,000
|
116,000
|
|||
Accounts
Receivables
|
130,000
|
53,000
|
(5) 2,500
|
180,500
|
||
Land
|
60,000
|
50,000
|
110,000
|
|||
Buildings and
Equipment
|
500,000
|
350,000
|
(3) 40,000
|
890,000
|
||
Investment in Lake
|
||||||
Corporation Stock
|
268,000
|
(1) 16,000
|
||||
(2)252,000
|
||||||
Differential
|
(2) 32,000
|
(3) 32,000
|
||||
Debits
|
1,032,000
|
495,000
|
1,296,500
|
|||
Accum. Depreciation
|
265,000
|
93,000
|
(3) 8,000
|
|||
(4) 4,000
|
370,000
|
|||||
Accounts Payable
|
71,000
|
17,000
|
(5) 2,500
|
85,500
|
||
Taxes Payable
|
58,000
|
60,000
|
118,000
|
|||
Notes Payable
|
100,000
|
85,000
|
185,000
|
|||
Common Stock
|
||||||
Thompson Company
|
200,000
|
200,000
|
||||
Lake Corporation
|
100,000
|
(2)100,000
|
||||
Retained Earnings,
|
||||||
from above
|
338,000
|
140,000
|
152,000
|
12,000
|
338,000
|
|
Credits
|
1,032,000
|
495,000
|
326,500
|
326,500
|
1,296,500
|
|
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