COST METHOD

FV Perusahaan 600,000 /75% = 800,000

Nilai tercatat aset neto 600,000
Selisih nilai wajar
perusahaan atas nilai
tercatat aset neto
200,000

Alokasi selisih nilai wajar perusahaan atas nilai tercatat aset neto
- Undervalued inventory 20,000
- Undervalued building 40,000
- Undervalued equipment 60,000
- Patent 80,000
Selisih nilai wajar
perusahaan atas nilai
tercatat aset neto
200,000

Perhitungan bagian net income S dan dividend Jurnal Eliminasi

S Net Income 100,000 No.
Less: a Dividend Income
- Undervalued inventory (20,000)
- Undervalued building (4,000) b NCI expense
- Undervalued equipment (12,000)
- Patent (8,000)
Adjusted Net Income 56,000 c Capital Stock
NCI Share/Expense 25% 14,000 Retained Earnings
Unamortized excess
Dividend from S 50,000
- for NCI 25% 12,500
- for P/CI 75% 37,500 d COGS
Building
Equipment
Patent

e Operation/Depreciation expense

f Other expense

g Dividend Payable

h Account Payable

Adjustment and
P S Elimination Consolidated Statement
Dr Cr
Combined Income and Retained
Earning statement
Sales 800,000 700,000 - - 1,500,000
Dividend Income 37,500 - 37,500 - -
Gain on sale of equipment 10,000 - - - 10,000
COGS (300,000) (400,000) 20,000 - (720,000)
Depreciation expense (155,000) (60,000) 16,000 - (231,000)
Other expense (160,000) (140,000) 8,000 - (308,000)
NCI Expense - - 14,000 - (14,000)
Net Income 232,500 100,000 237,000
Add : R/E Jan 1, 2010 397,500 100,000 100,000 397,500
Deduct : Dividend (200,000) (50,000) 37,500 (200,000)
12,500
Retained Earnings December 31,2010 430,000 150,000 434,500
Balance sheer at December 31,2010
Cash 85,000 60,000 - - 145,000
Account Receivable-net 100,000 70,000 20,000 10,000 180,000
Dividend Receivable-net 15,000 - - 15,000 -
Inventories 150,000 100,000 - 20,000 230,000
Other Current Asset 70,000 30,000 - - 100,000
Land 50,000 100,000 - - 150,000
Building-net 140,000 160,000 40,000 4,000 336,000
Equipment-net 570,000 330,000 60,000 12,000 948,000
Investment in S 600,000 - - 600,000 -
Patent - 80,000 8,000 72,000
Unamortized excess 200,000 200,000 -
Total Assets 1,780,000 850,000 2,161,000
Account Payable 200,000 85,000 10,000 - 275,000
Dividend Payable 100,000 20,000 15,000 - 105,000
Other Liabilities 50,000 95,000 - - 145,000
Capital Stock 1,000,000 500,000 500,000 - 1,000,000
Retained Earnings December 31,2010 430,000 150,000 434,500
NCI Jan 1 ,2010 - - 200,000 200,000
NCI Dec 31,2010 - - 1,500 1,500
Total Liabilities and Equities 1,780,000 850,000 2,161,000
 Dr Cr
Dividend Income 37,500
Dividend 37,500
NCI expense 14,000
NCI 1,500
Dividend 12,500
Capital Stock 500,000
Retained Earnings 100,000
Unamortized excess 200,000
Investment in S 600,000
NCI 200,000
20,000
40,000
Equipment 60,000
80,000
Unamortized excess 200,000
Operation/Depreciation expense 16,000
Building 4,000
Equipment 12,000
Other expense 8,000
Patent 8,000
Dividend Payable 15,000
Dividend Receivable 15,000
Account Payable 10,000
Account Receivable 10,000

Consolidated Statement
1,500,000
-
10,000
(720,000)
(231,000)
(308,000)
(14,000)
237,000
397,500
(200,000)

434,500

145,000
180,000
-
230,000
100,000
150,000
336,000
948,000
-
72,000
-
2,161,000
275,000
105,000
145,000
1,000,000
434,500
200,000
1,500
2,161,000
EQUITY METHOD

FV Perusahaan 600,000 /75% = 800,000

Nilai tercatat aset neto 600,000
Selisih nilai wajar
perusahaan atas nilai
tercatat aset neto
200,000

Alokasi selisih nilai wajar perusahaan atas nilai tercatat aset neto
- Undervalued inventory 20,000
- Undervalued building 40,000
- Undervalued equipment 60,000
- Patent 80,000
Selisih nilai wajar
perusahaan atas nilai
tercatat aset neto
200,000
Jurnal Eliminasi
Perhitungan bagian net income S dan dividend No.
S Net Income 100,000 a Income from S
Less:
- Undervalued inventory (20,000)
- Undervalued building (4,000) b NCI expense
- Undervalued equipment (12,000)
- Patent (8,000)
Adjusted Net Income 56,000 c Capital Stock
NCI Share/Expense 25% 14,000 Retained Earnings
P/CI Share 75% 42,000 Unamortized excess

Dividend from S 50,000

- for NCI 25% 12,500 d COGS
- for P/CI 75% 37,500 Building
Equipment
Patent

e Operation/Depreciation expense

f Other expense

g Dividend Payable

h Account Payable

Adjustment and
P S Elimination Consolidated Statement
Dr Cr
Combined Income and Retained
Earning statement
Sales 800,000 700,000 - - 1,500,000
Income from S 42,000 - 42,000 - -
Gain on sale of equipment 10,000 - - - 10,000
COGS (300,000) (400,000) 20,000 - (720,000)
Depreciation expense (155,000) (60,000) 16,000 - (231,000)
Other expense (160,000) (140,000) 8,000 - (308,000)
NCI Expense - - 14,000 - (14,000)
Net Income 237,000 100,000 237,000
Add : R/E Jan 1, 2010 397,500 100,000 100,000 397,500
Deduct : Dividend (200,000) (50,000) 37,500 (200,000)
12,500
Retained Earnings December 31,2010 434,500 150,000 434,500
Balance sheer at December 31,2010
Cash 85,000 60,000 - - 145,000
Account Receivable-net 100,000 70,000 20,000 10,000 180,000
Dividend Receivable-net 15,000 - - 15,000 -
Inventories 150,000 100,000 - 20,000 230,000
Other Current Asset 70,000 30,000 - - 100,000
Land 50,000 100,000 - - 150,000
Building-net 140,000 160,000 40,000 4,000 336,000
Equipment-net 570,000 330,000 60,000 12,000 948,000
Investment in S 604,500 - - 604,500 -
Patent - 80,000 8,000 72,000
Unamortized excess 200,000 200,000 -
Total Assets 1,784,500 850,000 2,161,000
Account Payable 200,000 85,000 10,000 - 275,000
Dividend Payable 100,000 20,000 15,000 - 105,000
Other Liabilities 50,000 95,000 - - 145,000
Capital Stock 1,000,000 500,000 500,000 - 1,000,000
Retained Earnings December 31,2010 434,500 150,000 434,500
NCI Jan 1 ,2010 - - 200,000 200,000
NCI Dec 31,2010 - - 1,500 1,500
Total Liabilities and Equities 1,784,500 850,000 2,161,000
 Jurnal Eliminasi
Dr Cr
Income from S 42,000
Investment in S 4,500
Dividend 37,500
NCI expense 14,000
NCI 1,500
Dividend 12,500
Capital Stock 500,000
Retained Earnings 100,000
Unamortized excess 200,000
Investment in S 600,000
NCI 200,000
20,000
40,000
Equipment 60,000
80,000
Unamortized excess 200,000
Operation/Depreciation expense 16,000
Building 4,000
Equipment 12,000
Other expense 8,000
Patent 8,000
Dividend Payable 15,000
Dividend Receivable 15,000
Account Payable 10,000
Account Receivable 10,000

Consolidated Statement
1,500,000
-
10,000
(720,000)
(231,000)
(308,000)
(14,000)
237,000
397,500
(200,000)

434,500

145,000
180,000
-
230,000
100,000
150,000
336,000
948,000
-
72,000
-
2,161,000
275,000
105,000
145,000
1,000,000
434,500
200,000
1,500
2,161,000