Beruflich Dokumente
Kultur Dokumente
b.
PT Lumajang
Debit
Credit
238,000,000
500,000,000
170,000,000
25,000,000
150,000,000
50,000,000
200,000,000
70,000,000
100,000,000
200,000,000
318,000,000
230,000,000
15,000,000
1,133,000,000
1,133,000,000
PT Garut
Debit
Credit
160,000,000
300,000,000
15,000,000
90,000,000
15,000,000
90,000,000
50,000,000
120,000,000
100,000,000
70,000,000
150,000,000
580,000,000
580,000,000
Required:
a. Prepare any cost method journal entry(ies) related to the investment in
Sub Company during 20X6.
b. Prepare a consolidation worksheet for 20X6 in good form.
Consolidation Worksheet
Consolidation Worksheet
Parent Co.
Income Statement
Sales
Depreciation Expense
Other Expense
Income from Sub
Net Income
Statement of Retained Earnings
Beginning Balance
Net Income
Less: Dividends Declared
Ending Balance
Balance Sheet
Cash
Account Receivable
Building & Equipment
Accum. Depr.
Investment in Sub
Total Assets
Accounts Payable
Common Stock
Retained Earnings
Total Liab & Eq.
Sub Co.
Dr.
Cr.
Consolidated
PT Lumajang
Income Statement
Sales
Depreciation Expense
Other Expense
Dividend Income
Net Income
Statement of Retained Earnings
Beginning Balance
Net Income
Less: Dividends Declared
Ending Balance
Balance Sheet
Current Assets
Depeciable Assets
Acc. Depreciation
Investment in PT Garut
Total Assets
Current Liablities
Long-term Debt
Common Stock
Retained Earnings
Total Liab & Eq.
PT Garut
Dr.
Cr.
Consolidated