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  • Kunci Jawaban Modul AKL Bu Iin - Olivethewenno

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    Oliviane Theodora Wenno
    963 views17 pages
    this key answer is made by my own therefore i can't guarantee this is absolutely true, but feel free to give any comment

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    Kunci Jawaban Modul AKL Bu Iin - olivethewenno

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    this key answer is made by my own therefore i can't guarantee this is absolutely true, but feel free to give any comment

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    963 views17 pages

    Kunci Jawaban Modul AKL Bu Iin - Olivethewenno

    Uploaded by

    Oliviane Theodora Wenno
    this key answer is made by my own therefore i can't guarantee this is absolutely true, but feel free to give any comment

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 17

    Soal 1

    2-Jan Investment in S
    Capital stock
    Add. PIC
    Investment expense
    Add.PIC
    Cash
    Current assets
    Land
    Building-net
    Equipment-net
    Goodwill
    Current liabilities
    Investment in S

    Soal 2
    2-Jan Investment in S
    Capital stock
    Add. PIC
    Cash
    Investment expense
    Add.PIC
    Cash
    Cash
    AR-net
    NR-net
    Inventory
    Other current assets
    Land
    Building-net
    Equipment-net
    Goodwill
    AP
    MP
    Investment in S

    600,000
    300,000
    300,000
    25,000
    15,000
    40,000
    100,000
    100,000
    100,000
    240,000
    120,000
    60,000
    600,000

    3,500,000
    2,000,000
    1,000,000
    500,000
    100,000
    50,000
    150,000
    240,000
    360,000
    300,000
    500,000
    200,000
    200,000
    1,200,000
    600,000
    900,000
    300,000
    700,000
    3,500,000

    P
    Trial Balance
    January 2, 2011
    Current assets
    Land
    Building-net
    Equipment-net
    Goodwill
    Total assets
    Current liabilities
    Capital stock
    Add. PIC
    RE
    Total liabilities + equities

    190,000
    150,000
    400,000
    460,000
    120,000
    1,320,000
    110,000
    800,000
    335,000
    75,000
    1,320,000

    P
    Trial Balance
    January 2, 2011
    Cash
    AR-net
    NR-net
    Inventory
    Other current assets
    Land
    Building-net
    Equipment-net
    Goodwill
    Total assets
    AP
    MP
    Capital stock
    Add. PIC
    RE
    Total liabilities + equities

    2,590,000
    1,660,000
    1,800,000
    3,000,000
    900,000
    2,200,000
    10,200,000
    10,600,000
    900,000
    33,850,000
    1,300,000
    5,700,000
    12,000,000
    8,950,000
    5,900,000
    33,850,000

    Soal 1
    Cost
    BV

    Inventory
    Land
    Building
    Equipment
    Goodwill

    Soal 2
    Cost
    BV, beginning
    Income, march 30
    Dividend, march 15
    Ownership
    Goodwill

    440,000
    400,000
    40,000

    320,000
    400,000
    (80,000)

    40,000
    80,000
    (80,000)
    40,000
    (40,000)
    40,000

    40,000
    80,000
    (80,000)
    40,000
    (160,000)
    (80,000)

    383,000
    1,000,000
    40,000
    (20,000)

    1-Jan Investment in S
    Investment Expense
    Add. PIC

    1-Apr Investment in S
    15-Jun Cash

    306,000
    77,000

    15-Sep Cash
    15-Dec Cash

    Goodwill
    Income from S
    Investment in S

    77,000
    36,000
    401,000

    Soal 3
    Cost
    BV

    31-Dec Investment in S

    2,240,000
    1,560,000
    680,000

    Inventory
    Land
    Buildings
    Equipment
    BP
    Goodwill

    80,000
    320,000
    200,000 10 years
    (280,000) 7 years
    (40,000) 5 years
    400,000
    680,000

    Income from S
    Investment in S

    428,000
    2,428,000

    1-Jan Investment in S
    31-Dec Income from S
    Income from S
    Investment in S
    Investment in S
    Investment in S
    Cash

    Soal 4
    2009
    Cost
    BV

    1-Jul Investment in S
    48,750
    45,000

    1-Nov Cash

    Patent

    3,750
    1-Jan Investment in S
    2010

    Cost
    BV
    Patent

    99,000
    135,000
    (36,000)
    2009

    Income from S
    Investment in S

    RE
    1-May Cash

    48,750
    2010

    Income from S
    Investment in S

    Investment in S

    1-Nov Cash
    31-Dec Investment in S

    27,000
    162,000

    Investment in S
    Capital stock
    Investment Expense
    Add. PIC
    Cash

    440,000

    Investment in S
    Capital stock

    383,000

    320,000
    440,000

    40,000
    10,000

    40,000
    10,000
    50,000

    383,000
    6,000

    Investment in S

    6,000
    6,000

    Investment in S

    6,000
    6,000

    Investment in S
    Investment in S
    Income from S

    Investment in S
    Cash
    Income from S
    Investment in S
    Income from S
    Investment in S
    Investment in S
    Income from S
    Investment in S
    Income from S
    Investment in S
    Income from S

    6,000
    36,000
    36,000

    2,240,000
    2,240,000
    80,000
    80,000
    20,000
    20,000
    40,000
    40,000
    8,000
    8,000
    480,000
    480,000
    240,000

    Investment in S

    Investment in S
    Cash

    240,000

    48,750
    48,750
    2,250

    320,000

    50,000

    Dividend Income
    Investment in S
    Cash
    Investment in S
    RE

    2,250
    99,000
    99,000
    3,000
    3,000
    2,250

    Investment in S

    2,250
    6,750

    Investment in S

    6,750
    6,750

    Investment in S
    Investment in S
    Income from S

    6,750
    27,000
    27,000

    Soal 1
    FV
    BV

    inventory
    fixed assets
    goodwill

    3,125,000
    2,400,000
    725,000

    10%
    40%
    50%

    Income Statement
    Sales
    Dividend Income
    Expenses (inc. COGS)

    72,500
    290,000
    362,500
    725,000 NCI expense

    80,000
    (14,500)
    (7,250)
    58,250

    NCI expense
    Net income
    RE, beginning
    Dividends
    RE, ending

    Balance Sheet
    Other Assets-net
    inventory is used therefore increase COGS
    amortization of fixed assets decreases net valu
    Investment in S
    Goodwill
    Unamortized excess
    Capital stock, $10 par
    Add. PIC
    RE, ending
    NCI, beginning
    NCI, ending

    Soal 2
    FV
    BV

    Inventory
    Buildings
    Equipment
    Patent

    800,000
    600,000
    200,000

    10%
    20%
    30%
    40%

    20,000
    40,000
    60,000
    80,000
    200,000

    10 years
    5 years
    10 years
    NCI expense

    25,000
    (5,000)
    (1,000)
    (3,000)
    (2,000)
    14,000

    Income Statement
    Sales
    Dividend income
    Gain on sale of equipment
    COGS
    Depreciation expense
    Other expenses
    NCI expense
    Net income
    RE, beginning
    Dividends

    RE, ending
    Balance Sheet
    Cash
    AR-net
    Dividend receivable
    Inventories
    Other current assets
    Land
    Building
    Equipment
    Investment in S
    Unamortized excess
    Patent
    Account Payable
    Dividend payable
    Other liabilities
    Capital stock
    RE, ending
    NCI, beginning
    NCI, ending

    4,000,000
    160,000
    3,180,000

    1,000,000

    Adjustment & Elimination


    Dr
    Cr

    Consolidated
    Statements

    Dividend Income
    NCI expense

    980,000
    2,020,000
    500,000
    2,500,000

    600,000

    400,000
    800,000
    200,000

    5,000,000
    3,888,750

    160,000
    72,500
    36,250
    58,250
    800,000
    160,000
    40,000

    1,000,000

    58,250
    1,053,000
    2,020,000
    500,000
    2,573,000

    Capital stock
    Add. PIC
    RE, beginning
    Unamortized excess

    Inventory
    Fixed assets
    Goodwill
    COGS

    3,850,000 2,600,000
    therefore increase COGS
    xed assets decreases net value
    2,500,000

    290,000
    72,500

    362,500
    725,000
    6,350,000
    3,000,000
    850,000
    2,500,000

    2,600,000
    1,000,000
    600,000
    1,000,000

    6,703,750
    72,500
    36,250
    2,500,000
    725,000

    1,000,000
    600,000
    625,000
    18,250

    6,350,000

    2,600,000

    Adjustment & Elimination


    Dr
    Cr

    Expenses

    362,500
    7,066,250
    3,000,000
    850,000
    2,573,000
    643,250
    7,066,250

    Consolidated
    Statements

    Dividend income
    NCI expense

    800,000
    37,500
    10,000
    300,000
    155,000

    700,000

    160,000

    140,000

    232,500
    397,500
    200,000

    1,500,000
    10,000
    720,000

    37,500
    400,000
    60,000

    100,000
    100,000
    50,000

    20,000
    4,000
    12,000
    8,000
    14,000

    231,000
    308,000
    14,000
    237,000
    397,500

    100,000
    37,500

    Capital stock
    RE, beginning
    Unamortized excess

    Inventory
    Buildings
    Equipment
    Patent

    12,500
    430,000

    150,000

    85,000
    100,000
    15,000
    150,000
    70,000
    50,000
    140,000
    570,000
    600,000

    60,000
    70,000
    100,000
    30,000
    100,000
    160,000
    330,000

    20,000

    40,000
    60,000
    200,000
    80,000

    1,780,000
    200,000
    100,000
    50,000
    1,000,000
    380,000

    850,000
    85,000
    20,000
    95,000
    500,000
    150,000

    10,000
    15,000
    20,000

    4,000
    12,000
    600,000
    200,000
    8,000

    10,000
    15,000
    500,000
    200,000
    1,500

    1,730,000

    850,000

    200,000
    434,500
    145,000
    160,000
    250,000
    100,000
    150,000
    336,000
    948,000
    72,000
    2,161,000
    275,000
    105,000
    145,000
    1,000,000
    434,500
    201,500
    2,161,000

    COGS
    Depreciation expense
    Depreciation expense

    Other expense (amortizatio


    AP
    Dividend payable

    Dividend Income
    Dividends
    NCI expense
    Dividends
    NCI, ending
    Capital stock
    Add. PIC
    RE, beginning
    Unamortized excess
    Investment in S
    NCI, beginning
    Inventory
    Fixed assets
    Goodwill
    Unamortized excess

    160,000
    160,000
    58,250
    40,000
    18,250
    1,000,000
    600,000
    800,000
    725,000
    2,500,000
    625,000
    72,500
    290,000
    362,500
    725,000
    72,500

    Inventory
    Expenses
    Acc.dep-fixed assets

    Dividend income
    Dividend
    NCI expense
    Dividend
    NCI, ending
    Capital stock
    RE, beginning
    Unamortized excess
    Investment in S
    NCI, beginning
    Inventory
    Buildings
    Equipment

    72,500
    36,250
    36,250

    37,500
    37,500
    14,000
    12,500
    1,500
    500,000
    100,000
    200,000
    600,000
    200,000
    20,000
    40,000
    60,000
    80,000

    Unamortized excess

    200,000
    20,000

    Inventory
    Depreciation expense
    Acc.dep-bulding
    Depreciation expense
    Acc.dep-equipment
    Other expense (amortization)
    Patent

    20,000
    4,000
    4,000
    12,000
    12,000
    8,000
    8,000
    10,000

    AR
    Dividend payable
    Dividend receivable

    10,000
    15,000
    15,000

    Soal 1
    P

    S
    2009

    Inventory
    AP
    AR
    Sales
    COGS
    Inventory

    30,000
    30,000
    36,000
    36,000

    Inventory
    AP

    36,000

    AR

    32,400

    36,000

    30,000
    30,000
    Sales

    32,400

    COGS

    27,000
    Inventory

    Sales

    27,000

    36,000
    COGS

    36,000

    COGS

    1,500
    Inventory

    1,500
    2010
    AR

    10,800
    Sales

    10,800

    COGS

    9,000
    Inventory

    RE

    9,000

    1,500
    COGS

    1,500

    Soal 2
    P

    S
    2009

    Inventory
    AP
    AR
    Sales
    COGS
    Inventory

    30,000
    30,000
    36,000
    36,000

    Inventory
    AP

    36,000

    AR

    32,400

    36,000

    30,000
    30,000
    Sales
    COGS

    32,400
    27,000

    Inventory
    Sales

    27,000

    36,000
    COGS

    COGS

    36,000
    1,500

    Inventory

    1,500
    2010
    AR

    10,800
    Sales

    COGS

    10,800
    9,000

    Inventory

    9,000

    RE
    NCI

    1,350
    150
    COGS

    1,500

    Soal 3
    Sales

    100,000
    COGS

    RE
    NCI

    3,000
    2,000
    COGS

    COGS

    Sales
    COGS

    900,000
    400,000

    350,000
    250,000

    Operating exp.
    NCI expense
    Net income

    250,000

    50,000

    250,000

    50,000

    5,000
    10,000

    Inventory

    100,000

    10,000

    Adjustment & Elimination


    Dr
    Cr
    100,000
    10,000
    100,000
    5,000
    38,000

    Consolidated
    Statements
    1,150,000
    555,000
    300,000
    38,000
    257,000

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