12/31/2011 INVESTASI 490 70%

700 100%
NA BV EQUITY 600
EXCESS 100

INVENTORY 5 SOLD
BUILDING 14 7
EQUIPMENT 21 3
GOOD WILL 60 NONE
100

2011 NET INCOME SOL 5 100% 100

AMORTISASI
INVENTORY -5 100% 5
BUILDING -14 7 -2
EQUIPMENT -21 3 -7
86 100%
60.2 70%

INVESTMENT IN SOL
INVESTMENT 31 DES 2011 490
INCOME FROM SOL 60.2
LESS DEVIDEND -35 (50*70%)
515.2
JURNAL ELIMINASI
KETERANGAN D K
A INCOME FROM SOL 60.2
DEVIDEN 35.0
INVESTMENT IN SOL 25.2

B NON CONTROLING SHARE 25.8

DEVIDEN 15.0
NON CONTROLING INTEREST 10.8

C RE - SOL 100.0
CAPITAL STOK - SOL 500.0
UN AMORTIZED EXCESS 100.0
INVESTMENT IN SOL 490.0
NON CONTROLING INTEREST 210.0

D COGS 5.0
BUILDING 14.0
GOOD WILL 60.0
EQUIPMENT 21.0
UN AMORTIZED EXCESS 100.0

E OPERATING EXPENSE 2.0

BUILDING NET 2.0

F OPERATING EXPENSE 7.0

EQUIPMENT NET 7.0

G ACC PAYABLE 10.0

ACC RECEIVABLE 10.0

H DEVIDEN PAYABLE 14.0

DEVIDEN RECEIVABLE 14.0
TOTAL 919.0 919.0
 ADJ. AND ELIMINATIONS
PAR SOL
D K
SALES 800.0 700.00
INCOME FROM SOL 60.2 - 60.2
GAIN ON EQUIPMENT 10.0 -
COST OF SALES (300.0) (400.00) 5.0
DEPRECIATION EXPENSE (155.0) (60.00)
OPERATING EXPENSE 2.0
7.0
OTHER EXPENSES (160.0) (140.00)
NON CONTROLING SHARE 25.8
CONTROLING SHARE OF NET INCOME 255.2 100.00
ADD: RETAINED EARNINGS JAN 1 - PAR 300.0
ADD: RETAINED EARNINGS JAN 1 - SOL 100.00 100.0
CONTROLING SHARE OF NET INCOME 255.2 100.00
DEDUCT: DIVIDENDS (200.0) 50.00 35.0
15.0
RETAINED EARNINGS DEC 31 355.2 150.00
CASH 96.0 60.00
ACC RECEIVABLE-NET 100.0 70.00 10.0
DIVIDENDS RECEIVABLE 14.0 - 14.0
INVENTORIES 150.0 100.00
OTHER CURRENT ASSETS 70.0 30.00
LAND 50.0 100.00
BUILDINGS-NET 140.0 160.00 14.0 2.0
EQUIPMENT-NET 570.0 330.00 21.0 7.0
INVESTMENT IN SOL 515.2 - 25.2
490.0
GOOD WILL 60.0
UNAMORTIZAZION EXCESS 100.0 100.0
TOTAL ASSETS 1,705.2 850.00
ACC PAYABLE 200.0 85.00 10.0
DIVIDENDS PAYABLE 100.0 20.00 14.0
OTHER LIABILITIES 50.0 95.00
CAPITAL STOCK, $10 PAR 1,000.0 500.00 500.0
RETAINED EARNINGS 355.2 150.00
TOTAL EQUITIES 1,705.2 850.00
NON CONTROLING INTEREST 10.8
 - 210.0
919.0 919.0
KONSOLIDASI
STATEMENT
1,500.0
-
10.0
(705.0)
(215.0)
-
(9.0)
(300.0)
(25.8)
255.2
300.0
-
255.2
(200.0)

355.2
156.0
160.0
-
250.0
100.0
150.0
312.0
914.0
-
-
60.0
-
2,102.0
275.0
106.0
145.0
1,000.0
355.2
 220.8
2,102.0