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This document contains schedules for the CAD company for years ending 2020 and 2021. It includes depreciation and amortization schedules for inventory, equipment, and patents. It also includes income statements for companies X and Y, and a consolidated income statement. Finally, it includes a balance sheet for companies X and Y as of 2021 with elimination entries for consolidation.

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m habiburrahman55
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35 views5 pages

Untitled

This document contains schedules for the CAD company for years ending 2020 and 2021. It includes depreciation and amortization schedules for inventory, equipment, and patents. It also includes income statements for companies X and Y, and a consolidated income statement. Finally, it includes a balance sheet for companies X and Y as of 2021 with elimination entries for consolidation.

Uploaded by

m habiburrahman55
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
Download as xlsx, pdf, or txt
Download as xlsx, pdf, or txt
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CAD Schedule

1-Jan-20 Depreciation / Amortization 31-Dec-20


Inventory 50,000 30,000 20,000
Equipment 25,000 5,000 20,000
Patent 175,000 17,500 157,500
Depreciation / Amortization 31-Dec-21
20,000 0
5,000 15,000
17,500 140,000
NCI in Income
X, Net Income 155,000
Dividend Income 27,200
127,800
Y, Net Income 65,000
Cost of goods sold 20,000
Depreciation expense -5,000
Amortization expense -17,500
62,500
Consolidated income 190,300
Controlling interest
180,925
[127,800+(62,500x85%)]
Non controlling interest
9,375
(62,500x15%)
Kertas Kerja Laporan Konsolidasi tahun 2021
X Co Y Co Elimination
Cash 9,400 513,000
Account Receivable 142,000 273,000
-50,000
Inventories 411,000 361,000
50,000
25,000
Equipment 520,000 632,000
-10,000
Vehicle 300,000 325,000
-1,657,500
Investment in Y 1,785,000
-127,500
175,000
Patent
-35,000
Total Assets 3,167,400 2,104,000

Account Payable 126,200 87,000


Capital Stock 1,000,000 800,000 -800,000
Other Contributed Capital 1,233,200 600,000 -600,000
Retained Earnings 808,000 617,000
292,500
22,500
Non Controlling Interest
-4,800
9,375
Total Liabilities and Equity 3,167,400 2,104,000

Sales 910,000 400,000 -27,200


Cost of Sales -575,000 -240,000 -20,000
5,000
Operating Expense -180,000 -95,000
17,500
Net Income 155,000 65,000

-550,000
30,000
Retained Earnings, Beg. 750,000 584,000
-5,000
-17,500
190,300
Consolidated Income 155,000 65,000
-9,375
Dividend -97,000 -32,000 -32,000
Retained Earnings, End 808,000 617,000
Consolidated
522,400
415,000
772,000

1,167,000
625,000
0

140,000
3,641,400

213,200
1,000,000
1,233,200
875,425

319,575

3,641,400

1,282,800
-835,000
-252,500
195,300

791,500

180,925
-97,000
875,425

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