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Materi Lengkap Akuntansi, Lecture notes of Accounting

University of Amikom Yogyakarta (UAY)Accounting
Prof. Toni Stiawan

Kumpulan Materi Akuntansi tentang bisnis

Typology: Lecture notes

2018/2019

Available from 02/09/2023

Tsonee51
Tsonee51 🇮🇩

2 documents

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bg1
Park 90%
Stan
Adj dan
Elimination
Consolidat
Statement
Income Statement
Sales 380.000 220.000 600.000
Income from Stan 53.000 b.53.000 -
Gain on sale of land 10.000 d.10.000 -
Expense (including CGS (300.000) (150.000) (450.000)
Minority Interest
(10% x 70.000)
-c.7.000
(7.000)
Net Income 143.000 70.000 143.000
RETAINED EARING
RE-Park 207.000 207.000
RE-Stan 100.000 e.100.000 -
Add: Net Income 143.000 70.000 143.000
RE, Dec 31, 19X5 350.000 170.000 350.000
BALANCE SHEET
Cash 477.000 350.000 827.000
Land 50.000 d.10.000 40.000
Investment in Stan 323.000 b.53.000
e.270.000
-
TOTAL 800.000 400.000 867.000
Liabilities 50.000 30.000 80.000
CS 400.000 200.000 e.200.000 400.000
RE 350.000 170.000 350.000
TOTAL 800.000 400.000
Minority Interest (Hak
minoritas) Jan 1, 19X5
c. 7.000
e.30.000
37.000
TOTAL 867.000
1. Contoh 1
pf2

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Park 90%

Stan

Adj dan

Elimination

Consolidat

Statement

Income Statement Sales 380.000 220.000 600. Income from Stan 53.000 b.53.000 - Gain on sale of land 10.000 d.10.000 - Expense (including CGS (300.000) (150.000) (450.000) Minority Interest (10% x 70.000)

  • c.7. (7.000) Net Income 143.000 70.000 143. RETAINED EARING RE-Park 207.000 207. RE-Stan 100.000 e.100.000 - Add: Net Income 143.000 70.000 143. RE, Dec 31, 19X5 350.000 170.000 350. BALANCE SHEET Cash 477.000 350.000 827. Land 50.000 d.10.000 40. Investment in Stan 323.000 b.53. e.270.

TOTAL 800.000 400.000 867.

Liabilities 50.000 30.000 80. CS 400.000 200.000 e.200.000 400. RE 350.000 170.000 350. TOTAL 800.000 400. Minority Interest (Hak minoritas) Jan 1, 19X c. 7. e.30.

TOTAL 867.

  1. Contoh 1
  1. Contoh 2

Park 90%

Stan

Adj dan

Elimination

Consolidat

Statement

Income Statement Sales 390.000 210.000 600. Income on sale of land 54.000 b.54.000 - Gain from Stan 10.000 d.10.000 - Expense (including CGS (300.000) (150.000) (450.000) Minority Interest (10% x 70.000-10.000)

  • (^) c.6. (6.000) Net Income 144.000 70.000 144. RETAINED EARING RE-Park 207.000 207. RE-Stan 100.000 e.100.000 - Add: Net Income 144.000 70.000 144. RE, Dec 31, 19X5 351.000 170.000 351. BALANCE SHEET Cash 427.000 400.000 827. Land 50.000 d.10.000 40. Investment in Stan 324.000 b.54. e.270.

TOTAL 801.000 400.000 867.

Liabilities 50.000 30.000 80. CS 400.000 200.000 e.200.000 400. RE 351.000 170.000 351. TOTAL 801.000 400. Minority Interest (Hak minoritas) Jan 1, 19X c. 6. e.30.

Minority Interest December 31, 19X TOTAL 867.