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Laporan Keuangan Konsolidasi: Cost Method & Equity Method

Contoh Soal:
Pon membeli 90% saham dari Son pada tanggal 1 Januari 2011 seharga $675.000. Jika terdapat selisih
investasi, akan dialokasikan ke: 20% inventory (terjual habis di akhir tahun 2011); 40% undervalued Land; dan
40% overvalue Equipment (masa manfaat 5 tahun). Jika masih ada sisa dialokasikan ke Goodwil.
Equity Son saat akuisisi: Capital Stock $500.000, Retained Earnings $200.000
Net Income Son 2011 $140.000; Dividend $80.000
COST METHOD

EQUITY METHOD

Investment cost: $675.000 (90%)

BV Acquired: $500.000 + $200.000 = $700.000
(100%)

Inv cost
BV acquired
Excess
Alokasi Excess:
-UV Inventory (20%)
-UV Land (40%)
-OV Equipment (40%)
-Goodwill (sisa)

100%
750.000
700.000
50.000

90%
675.000
630.000
45.000

10.000
20.000
-20.000
40.000

9.000
18.000
-18.000
36.000

JURNAL saat pembelian saham (1 Jan)

Investment in Son
Cash

Investment cost: $675.000 (90%)

BV Acquired: $500.000 + $200.000 = $700.000
(100%)

Inv cost
BV acquired
Excess
Alokasi Excess:
-UV Inventory (20%)
-UV Land (40%)
-OV Equipment (40%)
-Goodwill (sisa)

100%
750.000
700.000
50.000

90%
675.000
630.000
45.000

10.000
20.000
-20.000
40.000

9.000
18.000
-18.000
36.000

JURNAL saat pembelian saham (1 Jan)

675.000
675.000

Investment in Son
Cash

675.000
675.000

Saat Pengumuman & Pembagian Dividend (31 Des)

Saat Pengumuman & Pembagian Dividend (31 Des)

Cash
Dividend Revenue
90% x 80.000

Cash
Investment in Son
90% x 80.000

72.000
72.000

Saat Son mengumumkan Net Income (31 Des)

No entry

Saldo investment in Son 31 Des 2011:

Pada neraca: 675.000
Jumlah sebenarnya:
90% x (BV+NI-Div+Excess-Amort excess)
= 90% x (700+140-80+50-6) = 723.600
(perlu disesuaikan di awal tahun kedua)

72.000
72.000

Saat Son mengumumkan Net Income (31 Des)

Investment in Son
120.600
Income from Son
120.600
Perhitungan income from Son:
Net Income 90% x 140.000 = 126.000
Excess Amortized:
Inventory:
-9.000
Equipment
3.600
Income from Son
120.600
Saldo Investment in Son 31 Des:
$675.000 + 120.600 72.000 = 723.600

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JURNAL KONSOLIDASI
COST METHOD
EQUITY METHOD
Mengeliminasi akun ekuitas Son, alokasi excess,
Mengeliminasi akun ekuitas Son
memunculkan NCI Equity
Capital Stock Son
500.000
Capital Stock Son
500.000
RE Son (1 Jan)
200.000
RE Son (1 Jan)
200.000
Unamortized Excess
50.000
Inventory
10.000
Investment in Son
Land
20.000
NCI Equity 1/1/2011
Goodwill
40.000
Equipment
20.000
Mengeliminasi Akun Income From Son
Investment in Son
675.000
Income from Son
120.600
NCI Equity 1/1/2011
75.000
Dividends
Investment in Son
Alokasi Excess
Inventory
Land
Goodwill
Equipment
Unamortized Excess

Amortisasi Excess
COGS
Inventory
Equpment
Depreciation Expense
Alokasi dividend untuk NCI

675.000
75.000

72.000
48.600

10.000
20.000
40.000
20.000
50.000

Amortisasi Excess
10.000
10.000
4.000
4.000

NCI Expense
13.400
Dividend (10%x80.000)
8.000
NCI Equity 31/12/2011
5.400
NCI Share = 10% x (net income amort.excess)
= 10% x (140.000-6.000) = 13.400
Menghilangkan account dividend income
Dividend Income
72.000
Dividend
72.000
Awal tahun kedua diperlukan penyesuaian saldo
Investment in Son
Investment in Son
Retained Earnings
90% x (140.000-80.000)

54.000

Retained Earnings
Investment in Son
90% x (10.000-4.000)

5.400

54.000

5.400

COGS
Inventory

10.000
10.000

Equpment
Depreciation Expense
Alokasi dividend untuk NCI

4.000

NCI Share
Dividend (10%x80.000)
NCI Equity 31/12/2011

13.400

4.000

8.000
5.400

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Pon & Subsidiary Consolidated Financial Statement At Dec 31, 2011

(Cost Method)
Accounts
Income Statements
Sales
Dividend Income
COGS
Operating Expense

PON

1.000.000
72.000
(600.000)
(152.000)

SON

600.000
(360.000)
(100.000)

NCI Expense
Net Income
RE 1 Jan 2011
Dividend
RE 31 Des 2011
Balance Sheet
Cash

Adjustments
Debit
Credit

Cons. F/S

4.000

1.600.000
(970.000)
(248.000)
(13.400)
368.600
400.000

8.000
72.000

(150.000)

72.000
10.000
13.400

320.000
400.000

140.000
200.000

(150.000)

(80.000)

570.000

260.000

618.600

90.000
82.000
143.000
270.000
450.000
390.000
675.000

50.000
80.000
100.000
250.000
200.000
270.000

200.000

Total Assets

2.100.000

950.000

140.000
162.000
243.000
540.000
650.000
644.000
40.000
2.419.000

Account Payable

100.000
230.000
1.200.000
570.000

50.000
140.000
500.000
260.000

150.000
370.000
1.200.000
618.600

A/R
Inventory
Land
Building net
Equipment net
Investment in Son
Goodwill

Other Liabilities
Capital Stock
Retained Earnings

10.000
20.000

10.000

4.000

20.000
675.000

40.000

500.000

NCI Equity
Total Liabilities & OE

75.000
5.400
2.100.000

Mengeliminasi akun ekuitas Son, alokasi excess,

memunculkan NCI Equity
Capital Stock Son
500.000
RE Son (1 Jan)
200.000
Inventory
10.000
Land
20.000
Goodwill
40.000
Equipment
20.000
Investment in Son
675.000
NCI Equity 1/1/2011
75.000

950.000
Amortisasi Excess
COGS
Inventory
Equpment
Depreciation Expense
Alokasi dividend untuk NCI
NCI Expense
Dividend
(10%x80.000)
NCI Equity 31/12/2011

80.400
2.419.000

10.000
10.000
4.000
4.000

13.400
8.000
5.400

Menghilangkan account dividend income

Dividend Income
72.000
Dividend
72.000

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Pon & Subsidiary Consolidated Financial Statement At Dec 31, 2011

(Equity Method)
Accounts
Income Statements
Sales
Income from Son
COGS
Operating Expense

PON

1.000.000
120.600
(600.000)
(152.000)

Adjustments
Debit
Credit

SON

600.000
(360.000)
(100.000)

NCI Expense

8.000
72.000

(150.000)

368.600
400.000

140.000
200.000

(150.000)

(80.000)

618.600

260.000

618.600

90.000
82.000
143.000
270.000
450.000
390.000

50.000
80.000
100.000
250.000
200.000
270.000

140.000
162.000
243.000
540.000
650.000
644.000

RE 1 Jan 2011
Dividend

4.000

1.600.000
(970.000)
(248.000)
(13.400)
386.600
400.000

120.600
10.000
13.400

Net Income

Cons. F/S

RE 31 Des 2011
Balance Sheet
Cash
A/R
Inventory
Land
Building net
Equipment net

200.000

10.000
20.000

10.000

4.000

20.000
675.000
48.600
50.000

Investment in Son

723.600

Total Assets

2.100.000

950.000

40.000
2.419.000

Account Payable

100.000
230.000
1.200.000
570.000

50.000
140.000
500.000
260.000

150.000
370.000
1.200.000
618.600

Unamortized Excess

50.000
40.000

Goodwill

Other Liabilities
Capital Stock
Retained Earnings

500.000

NCI Equity
Total Liabilities & OE

75.000
5.400
2.100.000

Mengeliminasi akun ekuitas Son

Capital Stock Son
500.000
RE Son (1 Jan)
200.000
Unamortized Excess
50.000
Investment in Son
NCI Equity 1/1/2011
Mengeliminasi Akun Income From Son
Income from Son
120.600
Dividends
Investment in Son
Alokasi Excess
Inventory
Land

10.000
20.000

950.000
Goodwill
Equipment
Unamortized Excess

675.000
75.000

72.000
48.600

Amortisasi Excess
COGS
Inventory
Equpment
Depreciation Expense
Alokasi dividend untuk NCI
NCI Expense
Dividend
(10%x80.000)
NCI Equity 31/12/2011

80.400
2.419.000

40.000
20.000
50.000

10.000
10.000
4.000
4.000

13.400
8.000
5.400

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