Jawaban AKL Pert 3

1 a.
b.
Investment in Lemper Co
Cash
Record the initial investment
296,000
Income from Lemper
74,400
Record Roti Tawar Co.'s 80% share of Lemper Co.'s 2011 income
Net Income of Lemper

Sales
COGS
Depr Exp
S&A Exp
N/I
c.
310,000
(155,000)
(12,000)
(50,000)
93,000
Cash
20,000
Record Roti Tawar Co.'s 80% share of Lemper Co.'s 2011 dividend
Saldo Investment in Lemper Co
Saldo Income from Lemper Co
2.
=
=
=
=
Initial Investment + Share of Lemper's

296000 + 74400 - 20000
350,400
74,400
Book Value Calculation

NCI
(20%)
Roti Tawar
(80%)
Original book value

+ Net Income
74,000
18,600 (4)
296,000
74,400
- Dividends
(5,000)
(20,000)
Ending book value
87,600 (7)
350,400
*angka yang berwarna biru akan dimasukkan ke elimination entries

Elimination Entries
Common stock
Retained earnings
Income from Lemper Co.
NCI in NI of Lemper Co.
Dividends declared
Investment in Lemper Co.
NCI in NA of Lemper Co.
250,000
120,000
74,400
18,600
(1)
(2)
(3)
(4)
25,000 (5)
350,400 (6)
87,600 (7)
296,000
74,400
20,000
ment + Share of Lemper's NI - Share of Lemper's Dividend

4400 - 20000
Common
Stock
250,000
(3)
Retained
Earnings
120,000 (2)
93,000
(25,000) (5)
(6)
250,000 (1)
188,000
Consolidation Worksheet
Roti Tawar Co.
Lemper Co.
Income Statement
Sales
Less: COGS
Less: Depreciation Expense
Less: Other Expenses
800,000
310,000
(250,000)
(155,000)
(65,000)
(12,000)
(280,000)
(50,000)
74,400
Consolidated Net Income
279,400
93,000
279,400
93,000
Beginning Balance
280,000
120,000
Net Income
279,400
93,000
Less: Dividends Declared
(80,000)
(25,000)
Ending Balance
479,400
188,000
Cash
191,000
46,000
Accounts Receivable
140,000
60,000
Inventory
190,000
120,000
350,400
Land
250,000
125,000
Buildings & Equipment
875,000
250,000
(565,000)
(36,000)
1,431,400
565,000
77,000
27,000
Bonds Payable
250,000
100,000
Common Stock
625,000
250,000
Retained Earnings
479,400
188,000
1,431,400
565,000
NCI in Net Income

Controlling Interest in Net Income
Statement of Retained Earnings
Balance Sheet
Less: Accumulated Depreciation

Total Assets
Accounts Payable

Total Liabilities & Equity
*perhatikan angka dengan warna yang sama. Kesamaan warna menunjukkan dari mana datangnya
Elimination Entries
DR
CR
Consolidated
1,110,000
(405,000)
(77,000)
(330,000)
74,400
(3)
74,400
18,600
298,000
(4)
93,000
120,000
0
(18,600)
0
279,400
(2)
280,000
93,000
279,400
25,000
213,000
(5)
25,000
(80,000)
479,400
237,000
200,000
310,000
350,400
(6)
0
375,000
1,125,000
(601,000)
350,400
1,646,000
104,000
350,000
250,000
(1)
213,000
463,000
(1)
625,000
25,000
479,400
87,600
87,600
112,600
unjukkan dari mana datangnya angka tsb
1,646,000
1 a.
Income from Lemper
85,600
85,600
Record Roti Tawar Co.'s 80% share of Lemper Co.'s 2011 income
Net Income of Lemper

Sales
COGS
Depr Exp
S&A Exp
N/I
b.
355,000
(178,000)
(12,000)
(58,000)
107,000
Cash
24,000
24,000
Record Roti Tawar Co.'s 80% share of Lemper Co.'s 2011 dividend
Saldo Investment in Lemper Co
Saldo Income from Lemper Co
2.
=
=
=
=
Saldo Akhir First Year + Share of Lemper's NI - S

350400 + 85600 - 24000
412,000
85,600
Book Value Calculation

NCI
(20%)
Roti Tawar
(80%)
Original book value

+ Net Income
87,600
21,400 (4)
350,400
85,600 (3)
- Dividends
(6,000)
(24,000)
Ending book value
103,000 (7)
412,000 (6)
*angka yang berwarna biru akan dimasukkan ke elimination entries

*original book value diambil dari ending balance tahun sebelumnya (Problem 1)
Elimination Entries
Common stock
Retained earnings
NCI in NI of Lemper Co.
Dividends declared
250,000
188,000
85,600
21,400
(1)
(2)
(3)
(4)
30,000 (5)
412,000 (6)
103,000 (7)
Share of Lemper's NI - Share of Lemper's Dividend
Common
Stock
250,000
Retained
Earnings
188,000 (2)
107,000
(30,000) (5)
250,000 (1)
mnya (Problem 1)
265,000
Consolidation Worksheet
Roti Tawar Co.
Lemper Co.
Income Statement
Sales
Less: COGS
Less: Depreciation Expense
Less: Other Expenses
880,000
355,000
(278,000)
(178,000)
(65,000)
(12,000)
(312,000)
(58,000)
85,600
310,600
107,000
310,600
107,000
Beginning Balance
479,400
188,000
Net Income
310,600
107,000
Less: Dividends Declared
(90,000)
(30,000)
Ending Balance
700,000
265,000
Cash
295,000
116,000
Accounts Receivable
165,000
97,000
Inventory
193,000
115,000
412,000
Land
250,000
125,000
Buildings & Equipment
875,000
250,000
(630,000)
(48,000)
1,560,000
655,000
NCI in Net Income

Controlling Interest in Net Income
Statement of Retained Earnings
Balance Sheet
Less: Accumulated Depreciation

Total Assets
Accounts Payable
85,000
40,000
Bonds Payable
150,000
100,000
Common Stock
625,000
250,000
Retained Earnings
700,000
265,000
1,560,000
655,000

Total Liabilities & Equity
*perhatikan angka dengan warna yang sama. Kesamaan warna menunjukkan dari mana datangnya
Elimination Entries
DR
CR
Consolidated
1,235,000
(456,000)
(77,000)
(370,000)
85,600
(3)
85,600
21,400
332,000
(4)
107,000
188,000
0
0
(21,400)
0
310,600
(2)
479,400
107,000
310,600
30,000
295,000
(5)
30,000
(90,000)
700,000
411,000
262,000
308,000
412,000
(6)
0
375,000
1,125,000
(678,000)
412,000
1,803,000
125,000
250,000
250,000
295,000
545,000
(1)
625,000
30,000
700,000
103,000
103,000
133,000
1,803,000
unjukkan dari mana datangnya angka tsb
Cash
Account Receivable
Inventory
Buildings & Equipment (net)
Cost of Goods Sold
Depreciation Expense
Other Operating Expense
Dividends Declared
Accounts Payable
Notes Payable
Common Stock
Retained Earnings
Sales
Total
Debit
28,000
65,000
90,000
210,000
105,000
24,000
31,000
15,000
Credit
33,000
120,000
90,000
130,000
195,000
568,000
568,000
a. How much did Prima pay to purchase its share of Nobuko?

C/S of Nobuko on Dec 31, 2015
R/E of Nobuko
January 1, 2015
Sales for 2015
COGS for 2015
Depr. Exp for 2015
Other Operating Exp for 2015
Net Income for 2015
Dividend Paid
R/E of Nobuko on Dec 31, 2015
Net BV on Dec 31, 2015
% of stock acquired by Prima
Purchase Price
90,000
130,000
195,000
(105,000)
(24,000)
(31,000)
35,000
(15,000)
150,000
240,000
80%
192,000
b. If consolidated financial statements are prepared at December 31, 2015, what amount will be as
Net BV on Dec 31, 2015
240,000
% of stock acquired by Prima
20%
Purchase Price
48,000
c. If Prima reported income of $143,000 from its separate operations for 2015, what amount of con
Consolidated net income is $143,000. None of the 2015 net income of Nobuko Company was earne
purchase and, therefore, none can be included in consolidated net income.
d. If Prima had purchased its ownership of Nobuko on January 1, 2015, at underlying book value an
2015, what amount of consolidated net income would be reported for 2015?
Prima's Income from its separate operations

Nobuko's Net Income
143,000
35,000
178,000
15, what amount will be assigned to the NCI in the consolidated Balance Sheet?
2015, what amount of consolidated net income will be reported for 2015?
of Nobuko Company was earned after the date of

come.
t underlying book value and Prima reported income of $143,000 from its separate operations for
015?
e operations for

Jawaban AKL Pert 3

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1 a.

Net Income of Lemper

Saldo Income from Lemper Co

Initial Investment + Share of Lemper's

Book Value Calculation

Original book value

Ending book value

*angka yang berwarna biru akan dimasukkan ke elimination entries

ment + Share of Lemper's NI - Share of Lemper's Dividend

Income from Lemper Co.

Consolidated Net Income

Less: Dividends Declared

Investment in Lemper Co.

Buildings & Equipment

NCI in Net Income

Less: Accumulated Depreciation

NCI in NA of Lemper Co.

unjukkan dari mana datangnya angka tsb

Net Income of Lemper

Saldo Income from Lemper Co

Saldo Akhir First Year + Share of Lemper's NI - S

Book Value Calculation

Original book value

Ending book value

*angka yang berwarna biru akan dimasukkan ke elimination entries

Share of Lemper's NI - Share of Lemper's Dividend

Income from Lemper Co.

Consolidated Net Income

Less: Dividends Declared

Investment in Lemper Co.

Buildings & Equipment

NCI in Net Income

Less: Accumulated Depreciation

NCI in NA of Lemper Co.

unjukkan dari mana datangnya angka tsb

a. How much did Prima pay to purchase its share of Nobuko?

Prima's Income from its separate operations

of Nobuko Company was earned after the date of

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