Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Jurnal
a Sales 40,000
COS 40,000
c COS 3,500
Inventory 3,500
d Accumulated Depreciation 750
Investment in DEF 1400
NCI 350
Machine 2500
k NCIS 20050
NCI 8050
Common stock 12000
l RE 141,625
Common stock 78,000
Investment in DEF 175,700
NCI 43,925
ABC dan Entitas Anak
Laporan Keuangan Konsolidasian
untuk tahun yang berakhir pd 31 des 2015
Laporan Keuangan
Eliminasi
Keterangan ABC DEF Konsolidasian
Debit Kredit
Sales 315,000 170,000 40,000 445,000
Gain on sale land 4,000 4,000 0
Gain on sale building 3,000 3,000 0
Income From DEF 79,300 79,300 0
Cost of Sales 120,000 50,000 3,500 40,000 129,500
4,000
Depreciation Expense 32,000 15,000 250 46,150
600
Interest Expense 4,000 4,000
Other Expense 12,000 5,000 17,000
Gain on constructive 5,000 5,000
Noncontrolling Interest Share 20,050 20,050
Net Income 233,300 100,000 233,300