Jawaban Advance Bab 8 : S8 - 23 : Kertas Konsolidasi - Tahun Pelunasan

Advanced Financial Accounting : E.Baker Lembke 


A. Kertas kerja konsolidasi tahun 20x3

	PT Tiara dan PT Briana Kertas Kerja Konsolidasi 31 December 20X3
		PT	PT	Eliminations		Consol-
Item		Tiara	Briana.	Debit	Credit	idated
Sales		400,000	200,000			600,000
Income from Subsidiary		18,000		(1)   18,000
Gain on Bond Retirement					(4)    7,000	7,000
Credits		418,000	200,000			607,000
Interest Expense		20,000	20,000			40,000
Operating Expenses		302,200	150,000		(5)       400	451,800
Debits		(322,200)	(170,000)			(491,800)
Consolidated Net Income						115,200
Income to Noncon-
trolling Interest				(2)  14,960		(14,960)
Income, carry forward		95,800	30,000	32,960	7,400	100,240
Ret. Earnings, Jan. 1		150,000	50,000	(3)  50,000
				(5)    3,360		146,640
Income, from above		95,800	30,000	32,960	7,400	100,240
		245,800	80,000			246,880
Dividends Declared		(40,000)	(10,000)		(1)   6,000
					(2)   4,000	(40,000)
Ret. Earnings, Dec. 31,
carry forward		205,800	70,000	86,320	17,400	206,880
Cash		68,000	55,000			123,000
Accounts Receivable		100,000	75,000			175,000
Inventory		120,000	110,000			230,000
Depreciable Assets (net)		360,000	210,000		(5)   5,200	564,800
Investment in:
Brown Bonds		50,000			(4) 50,000
Brown Stock		102,000			(1) 12,000
					(3) 90,000
Debits		800,000	450,000			1,092,800
Accounts Payable		94,200	52,000			146,200
Bonds Payable		200,000	200,000	(4)  50,000		350,000
Bond Premium			28,000	(4)    7,000		21,000
Common Stock		300,000	100,000	(3)100,000		300,000
Retained Earnings,
from above		205,800	70,000	86,320	17,400	206,880
Noncontrolling Interest				(5)    2,240	(2) 10,960
					(3) 60,000	68,720
Credits		800,000	450,000	245,560	245,560	1,092,800

B. Neraca, Laporan Laba Rugi dan Laporan perubahan saldo

	PT Tiara dan PT Briana Consolidated Balance Sheet December 31, 20X3
Cash			$   123,000
Accounts Receivable			175,000
Inventory			230,000
Total Current Assets			$   528,000
Depreciable Assets (net)			564,800
Total Assets			$1,092,800
Accounts Payable			$   146,200
Bonds Payable		$350,000
Bond Premium		21,000	371,000
Stockholders’ Equity:
Controlling Interest:
Common Stock		$300,000
Retained Earnings		206,880
Total Controlling Interest		$506,880
Noncontrolling Interest		68,720
Total Stockholders’ Equity			575,600
Total Liabilities and Stockholders' Equity			$1,092,800
	PT Tiara dan PT Briana Consolidated Income Statement Year Ended December 31, 20X3
Sales			$600,000
Gain on Bond Retirement			7,000
Total Revenue			$607,000
Interest Expense		$  40,000
Operating Expenses		451,800
Total Expenses			(491,800)
Consolidated Net Income			$115,200
Income to Noncontrolling Interest			(14,960)
Income to Controlling Interest			$100,240
	PT Tiara dan PT Briana Consolidated Statement of Retained Earnings Year Ended December 31, 20X3
Retained Earnings, January 1, 20X3			$146,640
Income to Controlling Interest, 20X3			100,240
			$246,880
Dividends Declared, 20X3			(40,000)
Retained Earnings, December 31, 20X3			$206,880