1.

Uji saldo "Income from Sue"

Income from Sue (Gross)
+
Realized gain inv
Unrealized gain
Income from Sue (Net)

$ 225.00 $
$ 20.00 $
$ (40.00) $
$ 205.00 $

2.

FV of Investment
BV of Investment
Goodwill

$ 800.00
$ 400.00
$ 400.00

3.

Uji saldo "Investment in Sue"

Investment in Sue 1/1/11
Increase in 2011
Income from Sue 2012
Realized profit
Devidend
Investment in Sue 31/12/12

4.

$
$
$
$
$
$

600.00
60.00
205.00
(20.00)
(75.00)
770.00

$
$
$
$
$

Jurnal Konsolidasi
a. Elimination of intercompany sales
Sales
$ 260.00
COGS
$
b.

c.

Elimination of unrealiszed profit

COGS
$
Inventory

40.00

Recognition of realized profit

Investment in Sue
$
COGS

20.00

75.00
75.00

200.00
20.00
75.00
(25.00)
270.00

260.00

40.00

20.00

Pay Corporation and Subs

Consolidation Workingpapers
for the year ended 31 Dec 2012
Pay
Sue
Income Statement
Sales
Income from Sue
Cost of sales
Operating Exp
Net Income
NCI Exp
CI share

$ 1,200.00 $
$
205.00 $
$ (540.00) $

800.00
(420.00)

$
$

(290.00) $
575.00 $

(80.00)
300.00

R/E Statement
R/E 1/1/12
NI 2012
Devidend 2012

$
$
$

365.00 $
575.00 $
(300.00) $

180.00
300.00
(100.00)

R/E 31/12/12

640.00

380.00

$
$
$
$
$
$
$
$

170.00 $
330.00 $
30.00 $
120.00 $
160.00 $
460.00 $
400.00 $
770.00 $

60.00
200.00
160.00
100.00
200.00
280.00
-

Balance Sheet
Cash
A/R
Devidend Receivable
Inventories
Land
Building
Equipment
Investment in Sue
Goodwill

d.

e.

f.

g.

h.

Elimination of Income from Sue

Income form Sue
$ 205.00
Devidend
$
Investement in Sue
$
Recognition of NCI Exp
NCI Exp
Devidend
NCI
Elimination of Investment
Common Stock
R/E
Goodwill
Investment in Sue
NCI

75.00
130.00

75.00
$
$

25.00
50.00

660.00
220.00

Elimination of intercompany liabilities

A/P
$ 30.00
A/R
$

30.00

$
D/R

$ 2,440.00

$ 1,000.00

Liabilities
A/P
D/P
Other Liab
Common Stock
R/E
Total Liab and Eq

$
450.00
$
140.00
$
310.00
$
900.00
$
640.00
$ 2,440.00

$
200.00
$
40.00
$
80.00
$
300.00
$
380.00
$ 1,000.00

NCI 1/1/12
NCI 31/12/12

$ 300.00
$ 180.00
$ 400.00
$
$

D/P

Total Asset

30.00
$

30.00

ration and Subs

on Workingpapers
ended 31 Dec 2012
Dr
$
$
$

260.00
205.00
40.00

75.00

180.00

Cr

$
$

$
$

20.00

400.00

Consolidated

$
$
260.00 $
20.00
$
$
$
$

1,740.00
(720.00)

$
$
75.00 $
25.00
$

365.00
575.00
(300.00)

$
$
$

30.00
30.00
40.00

$
$

130.00
660.00

(370.00)
650.00
75.00
575.00

640.00

$
$
$
$
$
$
$
$

230.00
500.00
240.00
260.00
660.00
680.00
-

400.00

$
$

30.00
30.00

300.00

2,970.00

$
$
$
$
$
$

620.00
150.00
390.00
900.00
640.00
2,700.00

50.00 $
220.00 $
$
$ 1,540.00

50.00
220.00
2,970.00

$
$
$ 1,540.00

1.

FV of Net Investment
BV of Net Investment
Patent

$ 3,000.00
$ 2,500.00
$
500.00

2.

Uji saldo income from San

Pol

Income from San (Gross)

Unrealized profit
+
Realized profit
Amortization of patent
Income from San (Net)

$
$
$
$
$

3.

NCI
90%
900.00
(108.00)
72.00
(45.00)
819.00

10%
100.00
(12.00)
8.00
(5.00)
91.00

100%
$ 1,000.00
$ (120.00)
$
80.00
$
(50.00)
$
910.00

Uji saldo Investment in San

Pol
Investment in San 1/1/11
+
Increase in Investement 2011
Amortization Patent 2011
+
Income from San
Realized Income 2012
Devidend 2012
Investment in San 31/12/12

4.

$
$
$
$
$

Total

Jurnal-jurnal eliminasi
a.
Elimiasi penjualan
Sales
COGS
b.

c.

d.

e.

$
$
$
$
$
$
$

$ 5,600.00

Pengakuan Realized Profit

Investment in San
NCI
COGS

$
$

Pengakuan NCI Exp

NCI Exp
Devidend

$
$
$
$
$
$
$

Total
10%
300.00
20.00
(5.00)
91.00
(8.00)
(50.00)
348.00

$ 5,600.00

Eliminasi Unrealized Profit

COGS
Inventory

Eliminasi Income from San

Income from San
Devidend
Investment in San

NCI

90%
2,700.00
180.00
(45.00)
819.00
(72.00)
(450.00)
3,132.00

120.00
$

120.00

80.00

$
$

450.00
369.00

50.00

72.00
8.00

819.00

91.00

$
$
$
$
$
$
$

100%
3,000.00
200.00
(50.00)
910.00
(80.00)
(500.00)
3,980.00

NCI
f.

g.

h.

Eliminasi Investment
C/S
R/E
Patent
Investment in San
NCI

$ 2,000.00
$
700.00
$
450.00
$ 2,835.00
$
315.00

Amortisasi Patent 2012

Other Exp
Patent

C/L

$
OC/A

41.00

50.00
$

50.00

100.00

100.00

Pol and Subsidiary

Consolidation Workpaper
for the year ended 31 Dec 2012
Pol
San
Dr
Income statement
Sales
Income from San
COGS
Other Exp
Net Income
NCI Exp
CI Share

$ 8,190.00 $ 5,600.00 $
$
819.00
$
$ (5,460.00) $ (4,000.00) $
(600.00) $
1,000.00
$

50.00

$ 1,200.00 $
$ 2,005.00 $
$ (1,000.00) $

700.00 $
1,000.00
(500.00)

700.00

R/E 31/12/12

2,205.00 $

1,200.00

Balance Sheet
Cash
Inventory
Other C/A
Plant Asset
Investment in San

$
$
$
$
$

753.00 $
420.00 $
600.00 $
3,000.00
3,132.00 $

R/E Statement
R/E 1/1/12
+
N/I
Devidend

$ (1,544.00) $
$ 2,005.00 $

5,600.00
819.00
120.00

500.00
800.00
200.00
###
$

72.00

450.00

$
$

100.00
2,000.00

8.00

Patent
Total Assets

7,905.00 $

4,500.00

C/L
C/S
R/E
Total Liab and Eq

$
$
$
$

1,700.00
4,000.00
2,205.00
7,905.00

1,300.00
2,000.00
1,200.00
4,500.00

NCI 1/1/12
NCI 31/12/12

$
$
$
$

91.00

$ 10,010.00

y
aper
c 2012
Cr

$
$

$
$

$
$
$
$
$

$
$

Consolidated

$
$
5,600.00 $
80.00
$
$
$
$

8,190.00
(3,900.00)

$
$
450.00 $
50.00
$

1,200.00
2,005.00
(1,000.00)

(2,194.00)
2,096.00
91.00
2,005.00

2,205.00

$
120.00 $
100.00 $
$
369.00 $
2,835.00
50.00 $
$

1,253.00
1,100.00
700.00
6,000.00
-

$
$
$
$

2,900.00
4,000.00
2,205.00
9,105.00

41.00
315.00 $
$

348.00
9,453.00

$ 10,010.00

400.00
9,453.00

1.

FV of Net Investment
BV of Net Investment
Goodwill

$ 3,000.00
$ 2,500.00
$
500.00

2.

Uji saldo income from San

Pol

Income from San (Gross)

Unrealized profit
+
Realized profit
Amortization of patent
Income from San (Net)

$
$
$
$
$

3.

NCI
90%
900.00
(108.00)
72.00
864.00

10%
100.00
(12.00)
8.00
96.00

100%
$ 1,000.00
$ (120.00)
$
80.00
$
$
960.00

Uji saldo Investment in San

Pol
Investment in San 1/1/11
+
Increase in Investement 2011
Amortization Patent 2011
+
Income from San
Realized Income 2012
Devidend 2012
Investment in San 31/12/12

4.

$
$
$
$
$

Total

Jurnal-jurnal eliminasi
a.
Elimiasi penjualan
Sales
COGS
b.

c.

d.

e.

$
$
$
$
$
$
$

$ 5,600.00

Pengakuan Realized Profit

Investment in San
NCI
COGS

$
$

Pengakuan NCI Exp

NCI Exp
Devidend

$
$
$
$
$
$
$

Total
10%
300.00
20.00
96.00
(8.00)
(50.00)
358.00

$ 5,600.00

Eliminasi Unrealized Profit

COGS
Inventory

Eliminasi Income from San

Income from San
Devidend
Investment in San

NCI

90%
2,700.00
180.00
864.00
(72.00)
(450.00)
3,222.00

120.00
$

120.00

80.00

$
$

450.00
414.00

50.00

72.00
8.00

864.00

96.00

$
$
$
$
$
$
$

100%
3,000.00
200.00
960.00
(80.00)
(500.00)
4,080.00

NCI
f.

Eliminasi Investment
C/S
R/E
Patent
Investment in San
NCI

g.

Amortisasi Patent 2012

Other Exp
Patent

h.

C/L

$ 2,000.00
$
700.00
$
500.00
$ 2,880.00
$
320.00

$
OC/A

46.00

100.00
$

100.00

Pol and Subsidiary

Consolidation Workpaper
for the year ended 31 Dec 2012
Pol
San
Dr
Income statement
Sales
Income from San
COGS
Other Exp
Net Income
NCI Exp
CI Share
R/E Statement
R/E 1/1/12
+
N/I
Devidend

$ 8,190.00 $ 5,600.00 $
$
864.00
$
$ (5,460.00) $ (4,000.00) $
$ (1,544.00) $
$ 2,050.00 $

(600.00) $
1,000.00
$

$ 1,250.00 $
$ 2,050.00 $
$ (1,000.00) $

700.00 $
1,000.00
(500.00)

R/E 31/12/12

2,300.00 $

1,200.00

Balance Sheet
Cash
Inventory
Other C/A
Plant Asset
Investment in San

$
$
$
$
$

758.00 $
420.00 $
600.00 $
3,000.00
3,222.00 $

96.00

700.00

72.00

500.00

$
$

100.00
2,000.00

8.00

8,000.00 $

4,500.00

C/L
C/S
R/E
Total Liab and Eq

$
$
$
$

1,700.00
4,000.00
2,300.00
8,000.00

1,300.00
2,000.00
1,200.00
4,500.00

NCI 1/1/12
NCI 31/12/12

500.00
800.00
200.00
###
$

Patent
Total Assets

$
$
$
$

5,600.00
864.00
120.00

$ 10,060.00

y
aper
c 2012
Cr

$
$

$
$

$
$
$
$
$

$
$

Consolidated

$
$
5,600.00 $
80.00
$
$
$
$

8,190.00
(3,900.00)

$
$
450.00 $
50.00
$

1,250.00
2,050.00
(1,000.00)

(2,144.00)
2,146.00
96.00
2,050.00

2,300.00

$
120.00 $
100.00 $
$
414.00 $
2,880.00
- $
$

1,258.00
1,100.00
700.00
6,000.00
-

$
$
$
$

2,900.00
4,000.00
2,300.00
9,200.00

46.00
320.00 $
$

358.00
9,558.00

$ 10,060.00

500.00
9,558.00