Name : Silvany Wijaya
Nim : 188112149
Class : AK-B Sore
Soal 1:
The affiliation structure for Pin Company and its subsidiaries is as follows:
Separate incomes of Pin, son and Tan Company for 2011 are $360.000, $160.000
and $100.000 respectively
Required:
1. The determining Pin’s income from Son on a one-line consolidation basis for
2011 is. . . . . .
2. Noncontrolling interest share for Pin and subsidiaries for 2011 is . …… .
Answer :
1. Pin’s share of Son’s separate earnings
($160.000 x 70%) $112.000
Pin’s share of Tan’s separate earnings
($100.000 x 70% x 80%) $ 56.000
Pin’s net income $168.000
2. Noncontrolling interest share for Pin and subsidiaries for 2011
Direct minority interest in Son’s income ($160.000 x 30%) $48.000
Direct minority interest in Tan’s income ($100.000 x 20%) $20.000
Indirect minority interest in Tan’s income ($100.000 x 30% x 80%) $24.000
$92.000
Soal 2:
Penang company owns 80% of Minang and Minang Company owns 60% of Kelang Company. Here are
the three companies separate net income and dividend at the end of 2014:
Penang Company Minang Company Kelang Company
Separate Earning $100.000 $80.000 $50.000
Dividend $ 50.000 $40.000 $30.000
Required:
Hitunglah net income consolidasi untuk kepemilikan Controlling dan Noncontrolling!
Answer :
Combined separate earnings : ( Noncontrolling )
Penang’s Company $100.000
Minang’s Company $ 80.000
Kelang’s Company $ 50.000
Total $230.000
Less: Minority interest expenses :
- Direct minority interest in Minang’s Company income ($80.000 x 20%) $16.000
- Direct minority interest in Kelang’s Company income ($50.000 x 40%) $20.000
- Indirect minority interest in Kelang’s Company income ($50.000 x 20% x 60%) $ 6.000
Total $ 42.000
Penang’s Company net income and consolidated net income $188.000
Separate earnings : ( Controlling )
Penang’s Company separate earnings $100.000
Add: Penang’s Company share of Minang’s Company separate earnings
($80.000 x 80%) $ 64.000
Add: Penang’s Company share of Kelang’s Company separate earnings
($50.000 x 80% x 60%) $ 24.000
Penang’s Company net income and consolidated net income $188.000
Soal 3:
Pandu company acquires 90% of interest in Sunda Company on January 01, 2012. on January 01, 2013
Sunda Company acquired 60% of interest in Dewa Company. There are transactions between the three
companies in 2013. On January 01, 2014 Pandu Company purchased 20% interest of Dewa Company.
Required:
a. What are the type of indirect holdings for each company, in 2013? What percent of ownership does
Pandu Company have over Dewa company?
b. what type of indirect holdings does each company have in 2014? What percent of ownership does
Pandu Company have over Dewa Company?
Answer :
Soal 4:
The stockholders equity of Sum Company at December 31, 2010, 2011 and 2012 is as follows:
2010 2011 2012
Capital stock $10 Par $200.000 $200.000 $200.000
Retained Earning $80.000 $160.000 $220.000
Sum Company reported income $80.000 in 2011 and paid no dividends. In 2012 Sum reported net
income of $80.000 and declared and paid dividends of $10.000 on May 01 and $10.000 on November
01. Income was earned evenly in both years.
Pin Company acquired 4.000 shares of Sum Company common stock on April 01, 2011 for $64.000 cash
and another 8.000 shares on July 01, 2012 for %164.000.
Required:
a. Pin’s income from Sum for 2011 and 2012
b. Noncontrolling interest at December 31, 2012
c. Preacquisition income in 2012
d. Balance of the investment in Sum account at December 31, 2012
Answer :
Soal 5:
a. Tuliskan 1 contoh perusahaan yang terdaftar di Bursa Efek Indonesia yang memiliki hubungan afiliasi
dengan adanya kepemilikan langsung dan tidak langsung!
b. Jelaskan menurut pendapat anda bagaimanakah perusahaan mutual holdings! Serta berikan contoh
dari perusahaan yang terdaftar di Bursa Efek Indonesia.
Answer :
