Investasi di PT tapanuli 510.000.000
Hutang Obligasi 500.000.000
Obligasi Premium 10.000.000
B. Jurnal Eliminasi
Saham Biasa - PT Tapanuli 200.000.000
Tambahan Modal Disetor 130.000.000
Saldo Laba 148,000,000
diferensial 202.000.000
Investasi di PT Tapanuli 510.000.000
Non pengendali Bunga 170.000.000
Inventarisasi 4.000.000
tanah 20.000.000
Bangunan dan Peralatan 50.000.000
paten 40.000.000
goodwill 88.000.000
diferensial 202.000.000
Hutang 6.500.000
piutang 6.500.000
|
c.
|
Total Corporation
and PT Bonasogi
Consolidated Balance
Sheet Workpaper
January 2, 20X8 |
|||||
|
|
Total
|
Ticken
|
Eliminations
|
Consol-
|
||
|
Item
|
Corp.
|
Tie
|
Debit
|
Credit
|
idated
|
|
|
|
|
|
|
|
|
|
|
Cash
|
12,000
|
9,000
|
|
|
21,000
|
|
|
Receivables
|
41,000
|
31,000
|
|
(3) 6,500
|
65,500
|
|
|
Inventory
|
86,000
|
68,000
|
(2) 4,000
|
|
158,000
|
|
|
Investment in
|
|
|
|
|
|
|
|
Ticken Tie Stock
|
510,000
|
|
|
(1)510,000
|
|
|
|
Land
|
55,000
|
50,000
|
(2) 20,000
|
|
125,000
|
|
|
Buildings and
Equipment
|
960,000
|
670,000
|
(2) 50,000
|
|
1,680,000
|
|
|
Patent
|
|
|
(2) 40,000
|
|
40,000
|
|
|
Goodwill
|
|
|
(2) 88,000
|
|
88,000
|
|
|
Differential
|
|
|
(1)202,000
|
(2)202,000
|
|
|
|
Total Assets
|
1,664,000
|
828,000
|
|
|
2,177,500
|
|
|
|
|
|
|
|
|
|
|
Allowance for Bad
Debts
|
2,000
|
1,000
|
|
|
3,000
|
|
|
Accumulated
|
|
|
|
|
|
|
|
Depreciation
|
411,000
|
220,000
|
|
|
631,000
|
|
|
Current Payables
|
38,000
|
29,000
|
(3) 6,500
|
|
60,500
|
|
|
Bonds Payable
|
700,000
|
100,000
|
|
|
800,000
|
|
|
Bond Premium
|
10,000
|
|
|
|
10,000
|
|
|
Common Stock
|
300,000
|
200,000
|
(1)200,000
|
|
300,000
|
|
|
Additional
|
|
|
|
|
|
|
|
Paid-In
Capital
|
100,000
|
130,000
|
(1)130,000
|
|
100,000
|
|
|
Retained Earnings
|
103,000
|
148,000
|
(1)148,000
|
|
103,000
|
|
|
Noncontrolling
Interest
|
|
|
|
(1)170,000
|
170,000
|
|
|
Total Liabilities
|
|
|
|
|
|
|
|
and Stockholders’ Equity
|
1,664,000
|
828,000
|
888,500
|
888,500
|
2,177,500
|
|
|
d.
|
Total Corporation
and Subsidiary
Consolidated
Balance Sheet
January 2, 20X8 |
|||
|
|
Cash
|
|
$ 21,000
|
|
|
|
Receivables
|
$
65,500
|
|
|
|
|
Less: Allowance for
Bad Debts
|
(3,000)
|
62,500
|
|
|
|
Inventory
|
|
158,000
|
|
|
|
Land
|
|
125,000
|
|
|
|
Buildings and
Equipment
|
$1,680,000
|
|
|
|
|
Less: Accumulated
Depreciation
|
(631,000)
|
1,049,000
|
|
|
|
Patent
|
|
40,000
|
|
|
|
Goodwill
|
|
88,000
|
|
|
|
Total Assets
|
|
$1,543,500
|
|
|
|
|
|
|
|
|
|
Current Payables
|
|
$
60,500
|
|
|
|
Bonds Payable
|
$
800,000
|
|
|
|
|
Premium on Bonds Payable
|
10,000
|
810,000
|
|
|
|
Stockholders’ Equity:
|
|
|
|
|
|
Controlling
Interest:
|
|
|
|
|
|
Common Stock
|
$ 300,000
|
|
|
|
|
Additional Paid-In Capital
|
100,000
|
|
|
|
|
Retained
Earnings
|
103,000
|
|
|
|
|
Total
Controlling Interest
|
$ 503,000
|
|
|
|
|
Noncontrolling
Interest
|
170,000
|
|
|
|
|
Total Stockholders’ Equity
|
|
673,000
|
|
|
|
Total Liabilities and
|
|
|
|
|
|
Stockholders'
Equity
|
|
$1,543,500
|
|
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