kurang lengkap no 1 A_TP4-W6-R1_2001615382_ELLI RAHMAYANIE.docx

Berdasarkan ketiga threshold test tersebut sebutkan

Info icon This preview shows pages 4–5. Sign up to view the full content.

b. Berdasarkan ketiga threshold test tersebut, sebutkan yang layak memenuhi ambang batas tes sebagai reportable segment. - Parts Industry - Electronic Industry - Software Industri - All Other Industry - Corporate c. Sajikan “operations in different segment” dan hitung identifiable assets. Parts Industr y Electroni c industry Software Industry Foreign operations All other industry Corporate Total consolidate sales to unaffiliated customers 7.600 3.000 3.500 1.250 2.000 17.350 Income from equity investee 500 Operating expenses (1.600) (450) (1.200) (400) (500) (150) (4.300) Interest expenses (100) Corporate income taxes 25% (825) Non controlling interest share 20% (495) d. Buatkan perhitungan rekonsiliasi atas : 1. Reconciliation of revenue 2. Reconciliation of income 3. Reconciliation of assets Kasus 2 Akuntan PT.Batu Sari tbk sedang mempersiapkan segment reporting tahun buku yang berakhir 31 Desember 2013 berdasarkan jenis industry. Data dari 4 industri tersebut adalah sebagai berikut: a. Penjualan atau revenue dari ke empat industri adalah sebagai berikut: Industri Bank $1.250.000, Industri Tambang $15.750.000, Industri Alat berat $12.350.000 dan Industri Agri bisnis $8.680.000. 1134F – Akuntansi Transaksi Keuangan Kompleks
Image of page 4

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

b. Intersegment sales dari industry bank adalah $135.000. c. Intersegment sales dari industry tambang lebih tinggi sebesar $750.000 dari industry bank. d. Intersegment sales dari industry Agribinis lebih rendah sebesar $350.000 dari industry alat berat, akan tetapi industry alat berat lebih tinggi sebesar $315.000 dibandingkan dengan industry tambang.
Image of page 5
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern