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1 April 2015, P membeli 70% saham S seharga $175,000.Stockholder’s

eqit! S per 1 "a#ari 2015 terdiri dari capital stock $200,000 da#

etai#ed ar#i#gs $50,000. &apora# 'ea#ga# P da# S #tk periode

!a#g berakhir per (1 )esember 2015 adalah

P SAd*stme#ts +

limi#atio#s

o#solida

ted

stateme#

ts

)ebits redits

-#come Stateme#tSales 27,100 150,00

0/ai# o# sale o bildi#g 12,000/ai# or loss o# sale o 

la#d

2,000

Preacqisitio# ar#i#gs/ai# loss o#

retireme#t o bo#ds)i3ide#d i#come 7,000-#terest i#come 5,504pe#ses i#cldes ost

o goods sold

200,000 117,5

0-#terest e4pe#se 11,006- e4pe#se

  6et i#come ,700 0,000etai#ed ear#i#gsetai#ed ear#i#gs,

begi##i#g

250,000 50,000

Add8 6et -#come)edct8 di3ide#d 50,000 20,000  etai#ed ear#i#gs,

e#di#g

2,700

9ala#ce sheetash 17,000 ,000-#terest ecei3able :,000-#3e#tories 10,000 :0,000;ther rre#t Assets 110,0

00

20,000

Pla#ts Assets < #et 502,700 107,(0

0-#3estme#t i# S

ommo#

175,000

-#3estme#t i# P 9o#ds 102,70

0

  =otal asets ,700 (00,000

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-#terest pa!able :,000;ther rre#t liabilities (,:00 (0,00012% 9o#ds pa!able 105,00apital stock 500,000 200,00

0etai#ed ear#i#gs 2,700 70,0006o# co#trolli#g i#terest

 "a# 1, 20106o# co#trolli#g i#terest

)ec (1, 2010,700 (00,00

0

-#ormasi tambaha#8

1. 1 "li 2015 S membeli sema obligasi P seharga $102,50. ;bligasi i#i

diterbitka# ta#ggal 1 "a#ari 200 de#ga# b#ga 12%, diba!ar setiap 1

 "a# da# 1 "li, *ath tempo dalam 10 tah#. Premim sebesar $:,000

diamortisasika# me#gg#aka# metode garis lrs.

2. S me#*al ta#ah ke P pada 15 ;ktober 2015 se#ilai $10,000> cost

$,000. =a#ah masih dimiliki oleh P

(. P me#*al peralata# ke S seharga $(0,000 pada 1 "li 2015. Peralata#

i#i dibeli pada 1 *li 2012 se#ilai $(:,000 da# memp#!ai masa ma#aat :tah#. Pe#!sta# dilakka# de#ga# metode garis lrs

A#da dimi#ta #tk me#!elesaika# kertas ker*a ko#solidasi?

P SAd*stme#ts +

limi#atio#s

o#solidated

stateme#ts)ebits redits

-#come Stateme#tSales 27,100 150,00 (7,500 (,:00

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0/ai# o# sale o bildi#g 12,000 12,000/ai# o# sale o la#d 2,000 2,000/ai# o# retireme#t o 

bo#ds

2,700150

2,50

)i3ide#d i#come 7,000 7,00

0-#terest i#come 5,50 5,504pe#ses i#cldes ost

o goods sold

200,000 117,5

0

2,:( 2,(7

-#terest e4pe#se 11,00 5,700 11,00 5,7006- e4pe#se ,00  6et i#come ,700 0,000etai#ed ear#i#gsetai#ed ear#i#gs,

begi##i#g

250,000 50,000 50,000 250,000

Add8 6et -#come)edct8 di3ide#d 50,000 20,000 7,000

7,000:,000

50,000

  etai#ed ear#i#gs,

e#di#g

2,700

9ala#ce sheetash 17,000 ,000 21,000-#terest ecei3able :,000 :,000

-#3e#tories 10,000 :0,000 200,000;ther rre#t Assets 110,0

00

20,000 1(0,000

Pla#ts Assets < #et 502,700 107,(0

0

12,0002,000

5:,000

-#3estme#t i# S

ommo#

175,000 175,00

0-#3estme#t i# P 9o#ds 102,70

0

102,70

0  =otal asets ,700 (00,00

0-#terest pa!able :,000 :,000;ther rre#t liabilities (,:00 (0,000 :,:0012% 9o#ds pa!able 105,00 105,0

0apital stock 500,000 200,00

0

500,000

etai#ed ear#i#gs 2,700 70,0006o# co#trolli#g i#terest

 "a# 1, 20106o# co#trolli#g i#terest 1,000

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)ec (1, 2010,700 (00,00

0