Account

Income
Income fron SAP
Expense
NCI
CI
Retained Earning, dec, 31, 2010
devidend
Retained Earning, dec, 31, 2011
Balance Sheet
Cash
Other Current Assets
Invesmnet in SAP
Plant and Equipment
Accumulated Depreciation
Patent
Amount

PEP

80%SAP

500.00
130.00
36.80
- 400.00 80.00
136.80
10.00
60.00 86.80

50.00
60.00
30.00
80.00

Adjusment & Eliminat

CONSOLIDATED
debit
credit
630.00
36.80
4.00
484.00
9.20
9.20
136.80
60.00
10.00
30.00 60.00
86.80

78.00
20.00
180.00
100.00
188.80
600.00
200.00
- 100.00 60.00

Liabilities
Capital Stock
Retained Earning, dec, 31, 2011

946.80

260.00

98.00
280.00
800.00
160.00
36.00
1,054.00

160.00
700.00
86.80

60.00
120.00
80.00

220.00
700.00
86.80

188.80
40.00

120.00

NCI januari, 1, 2011

NCI December, 31, 2011

44.00
3.20
946.80
-

260.00
-

Invesment in SAP January, 1, 2011

Book Value (120+60)
Excess Cost Over Book Value
Invesment in SAP January, 1, 2011
Income from SAP
Amotization Paten 40/10

Devidend 30x80%
Invesment in SAP December, 31, 2011

4.00

220.00
180.00
40.00

270.00
270.00
220.00 Invesment in SAP January, 1, 2011
220.00 Fair Value (120+60)+40
- Excess Cost Over Book Value
176.00

50.00
4.00
46.00

47.20
1,054.00
-

36.80
212.80
24.00
188.80

Account
Income
Income fron SAP
Expense
NCI
CI
Retained Earning, dec, 31, 2011
devidend
Retained Earning, dec, 31, 2012
Balance Sheet
Cash
Notes Receivable SAP
Other Current Assets
Invesmnet in SAP
Plant and Equipment
Accumulated Depreciation
Patent
Amount

PEP

80%SAP

600.00
150.00
44.80
- 488.00 90.00
156.80
60.00
86.80
80.00
90.00 30.00
153.60
110.00

Adjusment & Eliminat

debit
credit
44.80
4.00
11.20
80.00
30.00

90.00
40.00
20.00
194.00
140.00
209.60
600.00
200.00
- 120.00 80.00

Liabilities
Notes Payable PEP
Capital Stock
Retained Earning, dec, 31, 2012

20.00
209.60

36.00
993.60

300.00

140.00

50.00
20.00
120.00
110.00

700.00
153.60

20.00
120.00

NCI januari, 1, 2011

NCI December, 31, 2012

47.20
5.20
993.60
-

300.00
-

Invesment in SAP January, 1, 2011

Book Value (120+60)
Excess Cost Over Book Value
Invesment in SAP January, 1, 2011
Income from SAP
Amotization Paten 40/10

Devidend 30x80%
Invesment in SAP December, 31, 2011
Income from SAP
Amotization Paten 40/10

Devidend 30x80%
Invesment in SAP December, 31, 2012

4.00

220.00
180.00
40.00

316.00
316.00
220.00 Invesment in SAP January, 1, 2
220.00 Fair Value (120+60)+40
- Excess Cost Over Book Value
176.00

50.00
4.00
46.00

60.00
4.00
56.00

36.80
212.80
24.00
188.80

44.80
233.60
24.00
209.60

CONSOLIDA
TED
750.00
582.00
11.20
156.80
86.80
90.00
153.60

130.00
334.00
800.00
200.00
32.00
1,096.00

190.00
700.00
153.60

52.40
1,096.00
-

nvesment in SAP January, 1, 2011

air Value (120+60)+40
xcess Cost Over Book Value

Account
Income
Income fron SOL
Cost Of Good Sold
Expense
NCI
CI
Retained Earning, dec, 31, 2011
devidend
Retained Earning, dec, 31, 2012
Balance Sheet
Cash
Account Receivable
Notes Receivable Sol
Devidend Receivable
Inventory
Land
Building - Net
Equipment - Net
Investment In Sold
Goodwill
Unamotrized Excess
Amount

Account Payable
Deviden Payable
Capital Stock
Retained Earning, dec, 31, 2012

PAT

90%SOL

900.00
300.00
43.20
600.00 - 150.00
190.00 90.00
153.20
120.00
100.00 173.20

60.00
50.00
20.00
90.00

13.00
76.00
20.00
9.00
90.00
60.00
190.00
150.00
385.20

15.00
25.00

60.00
30.00
110.00
120.00

Adjusment & Eliminat

debit
credit
43.20
10.00
4.00
4.80
50.00
20.00

20.00

10.00
30.00
80.00
2.00
50.00
150.00

993.20

360.00

120.00

60.00
10.00
200.00
90.00

700.00
173.20

2.00

###
###
10.00
4.00
20.00
385.20
150.00

9.00
200.00

NCI januari, 1, 2011

NCI December, 31, 2012

40.00
2.80
993.20
-

360.00
-

663.00
-

663.00

Invesment in SOL DECEMBER,31, 2011

Book Value (200+50)
Excess Cost Over Book Value

Allocation excess
Inventory
Land
Building
Equipment
Goodwill
Amount

400.00
250.00
150.00

400.00 Invesment in SOL DECEMBER,31

350.00 Fair Value (200+50)+100
50.00 Excess Cost Over Book Value

amortization
un
2012
amortization

10.00 30.00
80.00 20.00
50.00
150.00 -

Invesment in SOL DECEMBER,31, 2011

Income from SOL
Amortization

Deviden

10.00
30.00
4.00
76.00 2.00 18.00
50.00
12.00
138.00 -

360.00
60.00
12.00
48.00
20.00 -

43.20
18.00
385.20

amortization
2013

4.00
2.00
2.00

CONSOLIDA
TED
1,200.00
760.00
282.00
4.80
153.20
120.00
100.00
173.20

48.00
101.00
150.00
120.00
376.00
252.00
50.00
1,097.00

180.00
1.00
700.00
173.20

42.80
1,097.00
-

nvesment in SOL DECEMBER,31, 2011

air Value (200+50)+100
xcess Cost Over Book Value

un amortization

30.00
72.00
16.00
50.00
136.00