Jawaban Advance Bab 4 : S4-22 : Neraca Konsolidasi

Advanced Financial Accounting : E.Baker Lembke 

A. Eliminasi:
 


(1) Saham Biasa - Danau Korporasi      100.000.000
      Saldo Laba                                       120.000.000
     diferensial                                            32.000.000
               Investasi di saham PT                               252.000.000
 
(2) Bangunan dan Peralatan                   40.000.000
                Akumulasi Penyusutan                            8.000.000
                diferensial                                              32.000.000

B. Kertas kerja Konsolidasi

	PT Tamara dan PT Larasati Consolidated Balance Sheet Workpaper December 31, 20X3 (dalam ribuan 000)
		Thompson	Lake	Eliminations		Consol-
Item		Co.	Corp.	Debit	Credit	idated
Cash		30,000	20,000			50,000
Accounts Receivable		100,000	40,000			140,000
Land		60,000	50,000			110,000
Buildings and Equipment		500,000	350,000	(2)  40,000		890,000
Investment in Lake
Corporation Stock		252,000			(1)252,000
Differential				(1)  32,000	(2)  32,000
Total Debits		942,000	460,000			1,190,000
Accum. Depreciation		230,000	75,000		(2)    8,000	313,000
Accounts Payable		80,000	10,000			90,000
Taxes Payable		40,000	70,000			110,000
Notes Payable		100,000	85,000			185,000
Common Stock		200,000	100,000	(1)100,000		200,000
Retained Earnings		292,000	120,000	(1)120,000		292,000
Total Credits		942,000	460,000	292,000	292,000	1,190,000