Indirect Holding

Januari 2, 20x2 % Control Value Noncontrolling

Pop acquires of Sun Stock 0.8 400 500 100
Sun acquires of Tea Stock 0.7 210 300 90

in thousand Januari 2, 20x2

Pop Sun Tea
other assets 1600 490 400
Investment in Son (0,8) 400
Investment in Gran (0,7) 210
total asset 2000 700 400
Liabilities 300 200 100
Capital Stock 1200 400 200
RE 500 100 100
L+E 2000 700 400
during 20x2
Separate earnings 300 100 60
dividends 100 60 20

# Make journal entries using equity method for Father-Son-Grandson Affiliates

Order: # Compute for consolidated net income
# Consolidate workpaper-equity method

Jawaban :
Sun Book (journal) Controlling Noncontrolling
Debit Kredit Debit Kredit
Pencatatan income from Tea
Investment in Tea 42 18
Income from Tea 42 18
Pencatatan dividend receipt from Tea
Cash 14 6
Investment in Tea 14 6

Total Income Sun during 20x2 142

Total investment in Tea per 31/12/20x2 238

Pop Book (Journal) Controlling Noncontroling

Debit Kredit Debit Kredit
Pencatatan Income from Sun:
Investment in Sun 113.6 28.4
Income from Sun 113.6 28.4
Pencatatan dividend receipt from Sun :
Cash 48 12
Investment in Sun 48 12
Total Income Pop during 20x2 413.6
Total Investment in Sun per 31/12/20x2 465.6

Adjustment by Sun
Debit Kredit
Income from Tea 42
Dividend from Tea 14
Investment in Tea 28

RE in Tea Jan 2 100

Capital stock in Tea Jan 2 200
Investment in Tea Jan 2 210
Noncontrolling interest in Tea Jan 2 90

Adjustment by Pop
Debit Kredit
Income from Sun 113.6
Dividend from Sun 48
Investment in Sun 65.6

RE in Sun Jan 2 100

Capital stock in Sun Jan 2 400
Investment in Sun Jan 2 400
Noncontrolling interest in Sun Jan 2 100

Adjustment NCI
Debit Kredit
Noncontrolling interest in Sun-Income 28.4
Noncontrolling interest in Sun-Dividen 12
Noncontrolling interest in Sun 16.4

Noncontrolling interest in Tea-Income 18

Noncontrolling interest in Tea-Dividen 6
Noncontrolling interest in Tea 12
 KRIST SETYO YULIANTO
MATRIKULASI 40 KELAS A
MAT21760
No. 16

December 31, 20x2 Working Paper

Balance Sheet Consolidated
Pop Sun Tea Debit Credit
other assets 1725 730 540 2995
Investment in Sun 454.4 11.2 465.6 0
Investment in Tea 238 238 0
Total Assets 2179.4 968 540 11.2 703.6 2995
Liabilities 425 440 200 1065
Equity:
Capital stock-Pop 1200 1200
Capital stock-Sun 400 400 0
Capital stock-Tea 200 200 0
RE 554.4 128 140 511.6
Total L+E 2179.4 968 540 2776.6
Noncontrol interest in Sun in Jan 1 116.4
Noncontrol interest in Tie in Jan 1 102
Total Noncontroling int Dec 31 218.4
L+E Consol 2995

Keterangan:
*11,2 Terdapat kenaikan ekuitas Sun sebesar 11,2 yang berpengaruh pada RE
*511,6 Diasumsikan terdapat RE consolidated sebesar 511,6
Asumsi 511,6 sebagai berikut:
Asumsi agar balance (Total income diasumsikan 100,4)
Pop Sun Tea Debit Credit
Total Income
RE Pop Jan 2 500
RE Sun Jan 2 100 100 11.2
RE Tea Jan 2 100 100
Dividends 100 60 20 80
RE Dec 31
ng berpengaruh pada RE Sun

Consoidated
100.4
500
11.2
0
100
511.6