Tugas Mata Kuliah Prof Dr Apollo (Daito): Akuntansi Keuangan Lanjutan II

When Ell's stockholders equity was $24,000 ($15,000 capital stock, $6,000 retained earnings, and $3,000 current earnings-first half of 2010. The difference between fair value and book value is due to unrecorded patents and is amortized over 10 years. Adjusted trial balances of the three assosiated companies at Desember 31, 2011 are as follows:

dokpri

Required:

•  Summarize the change in Pep Company's investment in Sim account from January 5, 2011, through December 31, 2104.
• Prepare Consolidation workpapers for  Pep Company and Sim for 2014 using the trial balance approach for your workpapers.

Solution:

dokpri

dokpri

dokpri

ket:

*3,000-2,700 = 300

**60,000+16,000=76,000

***25,000+7,000=32,000

dokpri

Daftar Pustaka:

Jeter, Paul K. Chaney. (2011). Advanced Accounting. 5th Edition. John Wiley & Sons, Inc. 

Beams, F.A, Robin P Clement, Joseph H. Anthony, Suzanne Lowensohn . (2011). Advance accounting 11 th Edition. Prentice Hal

Atmojo, Fajar. 2017. "Laporan Keuangan Konsolidasi." Fajaratmojo.