8/13/2019 Jawaban Mid Akl2 Genap 2011

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Solution mid AKL 2 semester genap 2011, tanggal 7 Mei 2012

Preliminary computations

Investment cost $275,000

Less: Book value acquired ($250,000 90%) 225,000

atents $ 50,000

atents amorti!ation $50,000"#0 ears $5,000 &er ear

'&stream sales

'nreali!ed &roit in ecem*er +#, 20#0 inventor o ina

$2-,000 . ($2-,000 #/) $-,000

'nreali!ed &roit in ecem*er +#, 20## inventor o ina

$2,000 . ($2,000 #/) $#2,000

Income rom 1ada

3are o 1ada4s re&orted income ($#00,000 90%) $ 90,000

Less: atents amorti!ation (5,000)

Less: 'nreali!ed &roit in endin inventor ($#2,000 90%) (#0,-00)

6dd: 'nreali!ed &roit in *einnin inventor ($-,000 90%) 7,200

Income rom 1ada $ -#,00

Investment *alance

Initial investment cost $275,000

Increase in 1ada4s net assets rom ecem*er +#, 2009

to ecem*er +#, 20#0 ($70,000 90%) +,000

atent amorti!ation or + ears (#5,000)

'nreali!ed &roit in ecem*er +#, 20#0 inventor (#0,-00)

Investment *alance ecem*er +#, 20#0 $+#2,200

8oncontrollin interest e&ense

e&orted income o 1ada $#00,000

6dd: 'nreali!ed &roit in *einnin inventor -,000

Less: 'nreali!ed &roit in endin inventor (#2,000)

1ada4s reali!ed income 9,000

8oncontrollin interest &ercentae #0%

8oncontrollin interest e&ense $ 9,00

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;'86L

8/13/2019 Jawaban Mid Akl2 Genap 2011

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-. Untuk mengamortisasi paten tahun 2011

eban lainnya 5.000

Paten 5.000

g. Untuk mengeliminasi piutang usaha dan utang usaha resiprokal.

/ewajiban lancar 10.000

kti"a lancar lain 10.000

h. Untuk mencantumkan bagian hak minoritas atas laba dan de"iden perusahaan anak.

eban hak minoritas .600

*e"iden 5.000

Hak minoritas akhir ).600

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Solution mid

Vina Corporation and Subsidiary

>onsolidation ?orkin a&ers

or t3e ear ended ecem*er +#, 20##

ina 1ada

6d@ustments and

onsolidated

tatements

Income Statement

ales $ -#9,000 $ 50,000 a 50,000 $ -#9,000

Income rom 1ada -#,00 d -#,00

>ost o sales 5,000A 00,000A * #2,000 a 50,000

c -,000

+90,000A

t3er e&enses #5,00A 0,000A 5,000 2#9,00A

8oncontrollin int/e&ense 3 9,00 9,00A

8et income $ 200,000 $ #00,000 $ 200,000

Retained Earnings

etained earnins ina $ #20,000 $ #20,000

etained earnins 1ada $ 70,000 e 70,000

8et income 200,000 #00,000 200,000

ividends #00,000A 50,000A d 5,000

3 5,000 #00,000A

etained earnins

ecem*er +# $ 220,000 $ #20,000 $ 220,000

Balance Sheet

>as3 $ 75,-00 $ 50,000 $ #25,-00

Inventor 2,000 -0,000 * #2,000 ##0,000

t3er current assets 0,000 20,000 #0,000 70,000

lant assetsnet +00,000 +00,000 00,000

Investment in 1ada +#2,200 c 7,200 d +,00

e 2-+,000

atents e 0,000 5,000 +5,000

$ 790,000 $ 50,000 $ 90,-00

>urrent lia*ilities $ #70,000 $ #+0,000 #0,000 $ 290,000

>a&ital stock 00,000 200,000 e 200,000 00,000

etained earnins 220,000 #20,000 220,000

$ 790,000 $ 50,000

8oncontrollin interest ;anuar # c -00 e 27,000

8oncontrollin interest ecem*er +# 3 ,00 +0,-00$ 90,-00

A educt