Disusun
Oleh :
Kelompok 3
Ismawati 1214217052
Hesti Kusuma Astuti 1211216195
Arindah 1211215032
Fifi Rizky Awaliyah 1212215086
Istianah 1212216119
Syifa Siti R 1211215126
Advanced
Accounting
FAKULTAS EKONOMI AKUNTANSI
DAN BISNIS
UNIVERSITAS PANCASILA
2015
1.
Jawaban P 3-5
Pal Corporation and Subsidiary
Consolidated Balance Sheet
At Desember 31, 2011
Assets
Current
Asset $ 340
Plant
Asset $ 830
Goodwil $ 200
$ 1.370
Equities
Liabilities $ 660
Capital
Stock $ 300
Retained
Earning $ 410
$ 1.370
Supporting
Computations
Sorrel’s
net income ($400 - $300 - $50) $
50
Less
: Excess allocated to inventories that were sold in 2009 $ (20)
Less
: Depretiation on excess allocated to plant assets ($40 /4 years) $ (10)
Income
from Sorrel $
20
Plant
Assets ($500 + $300 + $40 - $10) $ 830
Pal’s
retained earning :
Beginning
retained earning $ 340
Add : Operating Income $ 100
Add : Income from Sorrel $
20
Deduct : Devidens $ (50)
Retained
Earning December 31, 2009 $ 410
2.
Jawaban P 3-6
Per Corporation and Subsidiary
Consolidated Balance Sheet Working Papers
At December 31, 2011
Per
per Books
|
Sim
Per Books
|
Adjusment and
Elimination
|
Consolidated
Balance
Sheet
|
||
Cash
|
$ 42
|
$ 20
|
$ 62
|
||
Receivables – net
|
50
|
130
|
9
|
171
|
|
Inventories
|
350
|
50
|
400
|
||
Land
|
150
|
200
|
350
|
||
Equipment - net
|
600
|
100
|
700
|
||
Invesment in Sim
|
459
|
459
|
|||
Goodwill
|
100
|
100
|
|||
Total Assets
|
$ 1.651
|
$ 500
|
$ 1.783
|
||
Account Payable
|
410
|
80
|
490
|
||
Dividens Payable
|
60
|
10
|
9
|
61
|
|
Capital Stock
|
1.000
|
300
|
300
|
1.000
|
|
Retained Earning
|
181
|
110
|
110
|
181
|
|
Non Controlling Interest
|
51
|
51
|
|||
Total Equities
|
$ 1.651
|
$ 500
|
$ 1.783
|
||
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