(dalam ribuan)

Elimination Entries
FIRE Inc. WATER Inc. Consolidated
DR CR
Income Statement
Sales 600,000 335,000 935,000
Less : COGS (150,000) (100,000) (250,000)
Less : Depretiation Exp. (65,000) (55,000) (120,000)
Less : Selling & Administrative Exp. (75,000) (40,000) (115,000)
Less : Other Exp. (20,000) (20,000) (40,000)
Income from WATER Inc. 120,000 120,000 -
Net Income 410,000 120,000 120,000 - 410,000

Statement of Retained Earnings

Beginning Balance 260,000 250,000 250,000 260,000
Net Income 410,000 120,000 120,000 - 410,000
Less : Dividend Declared (70,000) (110,000) 110,000 (70,000)
Ending Balance 600,000 260,000 370,000 110,000 600,000

Balance Sheet
Cash 150,000 80,000 230,000
Accounts Receivable 185,000 45,000 230,000
Inventory 230,000 70,000 300,000
Investment in WATER Inc. 560,000 560,000 -
Land 320,000 75,000 395,000
Buildings & Equipment 950,000 700,000 120,000 1,530,000
Less : Accumulated Depretiation (535,000) (130,000) 120,000 (545,000)
Total Assets 1,860,000 840,000 120,000 680,000 2,140,000

Accounts Payable 560,000 160,000 720,000

Bonds Payable 200,000 120,000 320,000
Common Stock 500,000 300,000 300,000 500,000
Retained Earnings 600,000 260,000 370,000 110,000 600,000
Total Liabilities & Equity 1,860,000 840,000 670,000 110,000 2,140,000
JURNAL ELIMINASI :

Common Stocks 300,000

Retained Earings 250,000
Income from WATER Inc. 120,000
Dividend Declared 110,000
Investment in WATER Inc. 560,000

670,000 670,000

Accumulated Depreciation - Equipment 120,000

Buildings and Equipment 120,000

120,000 120,000
(dalam ribuan)
Elimination Entries
FIRE Inc. WATER Inc. Consolidated
DR CR
Income Statement
Sales 600,000 335,000
Less : COGS (150,000) (100,000)
Less : Depretiation Exp. (65,000) (55,000)
Less : Selling & Adm Exp. (75,000) (40,000)
Less : Other Exp. (20,000) (20,000)
Income from WATER Inc.
Net Income 120,000

Statement of Retained Earnings

Beginning Balance 260,000 250,000
Net Income
Less : Dividend Declared (70,000)
Ending Balance

Balance Sheet
Cash 150,000 80,000
Accounts Receivable 185,000 45,000
Inventory 230,000 70,000
Investment in WATER Inc.
Land 320,000 75,000
Buildings & Equipment 950,000 700,000
Less : Accumulated Depretiation (535,000) (130,000)
Total Assets 2,140,000

Accounts Payable 560,000 160,000

Bonds Payable 200,000 120,000
Common Stock 500,000 300,000
Retained Earnings
Total Liabilities & Equity 2,140,000