Jawaban Advance Bab 5 : S5 32 : soal Komprehensif : Alokasi Diferensial

a. Jurnal entri dicatat oleh PT Borang:

(1) Investasi di Perusahaan Granita        173.000.000
             kas                                                         173.000.000

(2) Kas                                                     16.000.000
            Investasi pada Perusahaan Granit           16.000.000

(3) Investasi di Perusahaan Granit Stock 48.000.000
            Penghasilan dari Anak Perusahaan          48.000.000

(4) Penghasilan dari Anak Perusahaan     3.000.000
            Investasi pada Perusahaan Granita           3.000.000




b. Eliminasi:

(1) Laba Anak Perusahaan                                         45.000.000
             Dividen yang Dideklarasikan                                  16.000.000
             Investasi pada Perusahaan Granit Stock                  29.000.000


(2) Penghasilan bunga  nonpengendali                      11.250.000
             Dividen yang Dideklarasikan                                 4.000.000
             Nonpengendali Bunga                                            7.250.000

(3) Saham Biasa - Perusahaan Granit                        50.000.000
      Saldo Laba, 1 Januari                                         100.000.000
        Diferensial                                                                                                         66.250.000
                   Investasi pada Perusahaan Granit Stock                                               173.000.000
              Nonpengendali Bunga                                              43.250.000


(4) Goodwill                                                             25.000.000
      Bangunan dan Peralatan                                     41.250.000
                Diferensial                                                              66.250.000

(5) Beban Penyusutan                                               3.750.000
        Akumulasi Penyusutan                                                   3.750.000


(6) Hutang                                                               16.000.000
            Piutang                                                                        16.000.000  

c.	Mortar Corporation and Granite Company Consolidation Workpaper December 31, 20X7
		Mortar	Granite	Eliminations		Consol-
Item		Corp.	Co.	Debit	Credit	idated
Sales		700,000	400,000			1,100,000
Income from Subsidiary		45,000		(1)   45,000
Credits		745,000	400,000			1,100,000
Cost of Goods Sold		500,000	250,000			750,000
Depreciation Expense		25,000	15,000	(5)     3,750		43,750
Other Expenses		75,000	75,000			150,000
Debits		(600,000)	(340,000)			(943,750)
Consolidated Net Income						156,250
Income to Noncon-
trolling Interest				(2)   11,250		(11,250)
Income, carry forward		145,000	60,000	60,000		145,000
Ret. Earnings, Jan. 1		290,000	100,000	(3) 100,000		290,000
Income, from above		145,000	60,000	60,000		145,000
		435,000	160,000			435,000
Dividends Declared		(50,000)	(20,000)		(1)   16,000
					(2)     4,000	(50,000)
Ret. Earnings, Dec. 31,
carry forward		385,000	140,000	160,000	20,000	385,000
Cash		38,000	25,000			63,000
Accounts Receivable		50,000	55,000		(6)   16,000	89,000
Inventory		240,000	100,000			340,000
Land		80,000	20,000			100,000
Buildings and Equipment		500,000	150,000	(4)  41,250		691,250
Investment in Granite
Company Stock		202,000			(1)   29,000
					(3) 173,000
Differential				(3)  66,250	(4)   66,250
Goodwill				(4)  25,000		25,000
Debits		1,110,000	350,000			1,308,250
Accum. Depreciation		155,000	75,000		(5)    3,750	233,750
Accounts Payable		70,000	35,000	(6)  16,000		89,000
Mortgages Payable		200,000	50,000			250,000
Common Stock
Mortar Corporation		300,000				300,000
Granite Company			50,000	(3)  50,000
Retained Earnings,
from above		385,000	140,000	160,000	20,000	385,000
Noncontrolling Interest					(2)    7,250
					(3)  43,250	50,500
Credits		1,110,000	350,000	358,500	358,500	1,308,250