LABORATORIUM AKUNTANSI KEUANGAN LANJUTAN

BAB I
INTERCORPORATE ACQUITION AND INVESTMENT IN OTHER ENTITIES

Soal 1-1 Stock Acquisition

PT Marunda has been in the midst of a major expansion program. Much of its growth had been
internal, but in 20x1 PT Marunda decided to continue its expansion through the acquisition of
other companies. The first company acquired was PT Tenggara, a small manufacturer of inertial
guidance system for aircraft and missiles. On June 10, 20x1, PT Marunda issued 17,000 shares of
its Rp 25,000 par common stock for all 40,000 PT Tenggara’s Rp 10,000 par common shares. At
the date of combination, PT Tenggara reported additional paid-in capital of Rp 100,000,000 and
retained earning of Rp 350,000,000. PT Marunda’s stock was selling for RP 58,000 per share
immediately prior to the combination. Subsequent to the combination, PT Tenggara operated as
a subsidiary of PT Marunda.
Required
Present the journal entry or entries that PT Marunda would make to record the business
combination with PT Tenggara.

Soal 1-2 goodwill recognition

PT Sempurna melaporkan neraca saldo per 31 Desember 20x1:
Balance Sheet Item Historical Cost Fair Value
Cash And Receivable Rp 50,000,000 Rp 40,000,000
Inventory 100,000,000 150,000,000
Land 40,000,000 30,000,000
Plant And Equipment 400,000,000 350,000,000
Less: Accumulated Depreciation (150,000,000)
Patent 130,000,000
Total Assets Rp440,000,000 Rp 700,000,000

Accounts Payable Rp 80,000,000 Rp 85,000,000

Commonts Stock 200,000,000
Additional Paid-in Capital 20,000,000
Retained Earnings 140,000,000
Total Liabilities And Equities Rp 440,000,000

Diminta
PT Belantara membeli asset dan kewajiban PT Sempurna seharga Rp 670,000,000 tunai pada 31
Desember 20x1. Buat ayat jurnal yang harus dibuat PT Belantara untuk. Mencatat pembelian
tersebut.

STIE KESATUAN 1
Soal 1-3 Negative Goodwill
PT Musyawarah menggunakan obligasi dengan nilai nominal Rp 580.000.000 untuk mengakuisisi
100% asset bersih PT Mufakat pada tanggal 1 January 20x2. Pada tanggal tersebut, nilai wajar
obligasi yang dikeluarkan oleh PT Musyawarah adala Rp 564.000.000, dan data neraca berikut
dilaporkan oleh PT Mufakat:

Balance Sheet Item Historical cost Fair Value

Cash And Receivable Rp 55,000,000 Rp 50,000,000
Inventory 105,000,000 200,000,000
Land 60,000,000 100,000,000
Plant And Equipment 400,000,000 300,000,000
Less: Accumulated Depreciation (150,000,000)
Patent 10,000,000
Total Assets Rp480,000,000 Rp650,000,000

Accounts Payable Rp 50,000,000 Rp 50,000,000

Common Stock 100,000,000
Additional Paid-in Capital 60,000,000
Retained Earnings 270,000,000
Total Liabilities And Equities Rp480,000,000
Diminta
Buatlah ayat jurnal yang dicatat oleh PT Musyawarah pada saat pertukaran.

Soal 1-4 Recording a Business Combination

The following financial statement information was prepared for PT Bulukumba and PT Saparua at
December 31, 20x2:
 Balance Sheets
December 31, 20X2
PT Bulukumba PT Saparua
Cash Rp 140,000,000 Rp 70,000,000
Accounts Receivable 110,000,000
Inventory 70,000,000 180,000,000
Land 250,000,000 100,000,000
Buildings And Equipment 680,000,000 450,000,000
Less: Accumulated Depreciation (320,000,000) 360,000,000 (230,000,000) 220,000,000
Goodwill 70,000,000 20,000,000
Total Assets Rp 1,070,000,000 Rp700,000,000

Accounts Payable Rp 70,000,000 Rp195,000,000

Bons Payable 320,000,000 100,000,000
Bond Premium 10,000,000
Common Stock 120,000,000 150,000,000
Additional Paid-in Capital 170,000,000 60,000,000
Retained Earnings 390,000,000 185,000,000
Total Liabilities Equities Rp1,070,000,000 Rp700,000,000

PT Bulukumba and PT Saparua agreed to combine as of January 1, 20x3. To effect the merger,
PT Bulukumba paid finder’s fees of Rp 30,000,000 and legal fees of Rp 24,000,000. PT Bulukumba
also paid Rp 15,000,000 of audit fees related to the issuance of stock, stock registration fees of
Rp 8,000000,and stock listing application fees of Rp 6,000,000
at January 1, 20x3, book values of PT Saparua’s assets and liabilities approximated
market value except for inventory with a market value of Rp 200,000,000, buildings and
equipment with a market value of Rp 350,000,000, and bonds payable with a market value of Rp
105,000,000. All assets and liabilities were immediately recorded on PT Bulukumbus books.
Required :
Give all journal entries that pt bulkumba recorded assuming:
a. PT Bulukumba issued 40,000 shares of Rp 8,000 par value common stock to acquire all of PT
Saparua’s assets and liabilities in a business combination. PT Bulukumba common stock was
trading at Rp 14,000 per share on January 1, 20x3.
b. PT Bulukumba issued 8,000 par value preferred stock to acquire all of PT Saparua’s assets
and liabilities in a business combination. PT Bulukumba preferred stock was determined to
have a market value of Rp 50,000 per share at the time of issue.

Soal 1-5 Purchase at more than book value

PT Randhika mengakuisisi semua asset dan kewajiban PT Sitakarya pada tanggal 1 Januari 20x2,
untuk ditukarkan dengan 4.000 lembar saham biasa PT Randhika dengan nilai nominal Rp.
20.000. Data Neraca untuk kedua perusahaan sesaat sebelum merger adalah sebagai berikut :
 PT Randhika PT Sitakarya
Balance Sheet Item
Book Value Fair Value Book Value Fair Value
Cash Rp. 70.000.000 70.000.000 Rp. 30.000.000 30.000.000
Account Receivable 100.000.000 100.000.000 60.000.000 60.000.000
Inventory 200.000.000 375.000.000 100.000.000 160.000.000
Land 50.000.000 80.000.000 40.000.000 30.000.000
Buildings and Equipment 600.000.000 400.000.000
Less : Accumulated Depreciation (250.000.000) 540.000.000 (150.000.000) 350.000.000
Total asset 770.000.000 1.165.000.000 480.000.000 630.000.000
Account Payable 50.000.000 50.000.000 10.000.000 10.000.000
Bond Payable 300.000.000 310.000.000 150.000.000 145.000.000
Common Stock :
Rp. 20.000 Par value 200.000.000
Rp. 5.000 par value 100.000.000
Additional paid in capital 40.000.000 20.000.000
Retained Earning 180.000.000 200.000.000
Total Liabilities & Equities 770.000.000 480.000.000

Saham PT Randhika diperdagangkan senilai Rp 150.000 pada tanggal akuisisi.

Diminta :
Buatlah :
a. Ayat jurnal untuk mencatat akuisisi pada pembukuan PT Randhika
b. Neraca untuk perusahaan gabungan sesaat setelah penggabungan usaha..
 BAB II
REPORTING INTERCORPORATE INTEREST

Soal 2-1 Cost Versus Equity Reporting

PT Renata membeli 20% kepemilikan di PT Seruni pada tanggal 1 Januari 20x5 seharga Rp
70.000.000. Pada tanggal tersebut, nilai buku aset bersih PT Seruni yang dilaporkan adalah Rp
200.000.000 . Selisih lebih di atas nilai buku terkait dengan asset yang disusutkan dengan sisa
masa manfaat 10 tahun. Laba bersih dan pembayaran dividen PT Seruni untuk beberapa periode
adalah sebagai berikut :
Year Net Income Dividend
20x5 Rp. 20.000.000 Rp. 5.000.000
20x6 40.000.000 15.000.000
20x7 20.000.000 35.000.000
Diminta:
Buatlah ayat jurnal dalam pembukuan PT Renata sehubungan dengan investasinya di PT Seruni
untuk tiga tahun tersebut, dengan mengasumsikan bahwa PT Renata mencatat investasinya
menggunakan (a) metode biaya dan (b) metode ekuitas.

Soal 2-2 Acquition price

PT Pundi membeli 40% kepemilikan di PT Jelajah pada tanggal 1 Januari 20x1 pada nilai bukunya.
Pada tahun 20X1, 20x2 and 20x3, PT Jelajah melaporkan laba bersih masing - masing Rp.
8.000.000, Rp. 12.000.000, Rp. 20.000.000, dan dividen masing - masing Rp. 15.000.000, Rp.
10.000.000, and Rp. 10.000.000. Saldo akun investasi pada pembukuan PT Pundi pada tanggal 31
Desember 20x3 adalah Rp. 54.000.
Diminta :
Untuk setiap kasus independen berikut, tentukan jumlah yang dibayarkan PT Pundi untuk
investasinya di saham PT Jelajah dengan mengasumsikan PT Pundi menggunakan (a) metode
biaya dan (b) metode ekuitas.

Soal 2–3 Differential Assigned to patents

PT Paramita purchased 35% of the common stock of PT salju on January 1, 20x2, by issuing
15.000 shares of its Rp. 6.000 par value common stock. The market price of PT paramita r’s
shares at the date of issue was Rp. 24,000. PT salju reported net assets with a book value of PT
Rp. 980,000,000 on that date. The amount paid in excess of the book value of PT salju’s net
assets was attributed to the increased value of patents held by PT salju with a remaining useful
life of eight years. PT salju reported net income of Rp. 56,000,000 and paid dividends of Rp.
20,000,000 in 20x2 and reported a net loss of Rp. 44,000,000 and paid dividends of Rp.
10,000,000 in 20x3.
Required:
Assuming that PT paramita uses equity method in accounting for its investment in PT salju,
prepare all journal entries for PT paramita for 20x2 and 20x3.
Soal 2-4 Amortization Of Purchase Differential
PT Bianglala purchase 30% of PT karimata’s stock January 1, 20x5, by issuing preferred stock
with a par value of Rp. 50,000,000 and a market price of Rp. 120,000,000. That following
amounts relate to PT karimata’s balance sheet items at that date:
Book value Fair Value
Cash and receivables Rp. 200,000,000 Rp. 200,000,000
Buildings and equipment 400,000,000 360,000,000
Less: accumulated depreciation (100,000,000)
Total assets Rp. 500,000,000
Accounts payable Rp. 50,000,000 50,000,000
Bonds payable 200,000,000 200,000,000
Common stock 100,000,000
Retained earnings 150,000,000
Total liabilities and equities Rp. 500,000,000
PT karimanta purchased buildings an equipment on January 1, 20x0, with an expected economic
life of 20 years. No change in overall expected economic life occurred as a result of a acquisition
of PT Bianglala’s stock. The amount paid in excess of the fair value o PT karimata’s reported net
assets is attributed to unrecorded copyrights with a remaining useful life of eight years. During
20x5, PT karimata reported net income of Rp. 40,000,000 and paid dividends of Rp. 10,000,000.
Required:
Give all journal entries to be recorded on PT Bianglala’s books during 20x5, assuming I uses the
equity method accounting for its ownership of PT Karimata.
 BAB III
THE REPORTING ENTITY AND CONSOLIDATED FINANCIAL STATEMENTS

Soal 3-1 Subsidiary acquired for cash

PT Pensil membeli 100% saham PT Penghapus pada tanggal 2 Januar 20x3 senilai Rp. 150,000,000
tunai. Ikhtisar data neraca untuk kedua perusahaan per 31 Desember 20x3 adalah sebagai berikut
:
PT Pensil PT Penghapus
Book value Fair value Book value Fair value
Cash Rp. 200,000,000 Rp. 200,000,000 Rp. 50,000,000 Rp. 50,000,000
Other Assets 400,000,000 650,000,000 120,000,000 180,000,000
Total Debits Rp. 600,000,000 100,000,000 Rp. 17,000,000 80,000,000
Current Liabilities Rp. 100,000,000 Rp. 80,000,000
Common Stock 300,000,000 50,000,000
Retained Earning 200,000,000 40,000,000
Total Credit Rp. 600,000,000 Rp. 170,000,000

Diminta :
Buatlah neraca konsolidasi sesaat setelah akuisisi.

Soal 3-2 Subsidiary acquired by issuing preferred stock

PT Bina komputer membeli 100% saham PT Nanosoftware pada tanggal 2 Januari 20x3, dengan
mengeluarkan saham preferen dengan nilai nominal Rp 6.000 per lembar dan nilai wajar Rp
10.000 per lembar. Total 15.000 lembar saham preferen dikeluarkan. Data neraca untuk kedua
perusahaan sesaat sebelum penggabungan usaha adalah sebagai berikut :
PT Bina Komputer PT Nanosoftware
Book value Fair value Book value Fair value
Cash Rp. 200,000,000 Rp. 200,000,000 Rp. 50,000,000 Rp. 50,000,000
Other Assets 400,000,000 650,000,000 120,000,000 180,000,000
Total Debits Rp. 600,000,000 100,000,000 Rp. 17,000,000 80,000,000
Current Liabilities Rp. 100,000,000 Rp. 80,000,000
Common Stock 300,000,000 50,000,000
Retained Earning 200,000,000 40,000,000
Total Credit Rp. 600,000,000 Rp. 170,000,000

Diminta :
Buatlah neraca konsolidasi untuk kedua perusahaan sesaat setelah PT Bina Komputer
memperoleh kepemilikan di PT Nanosoftware dengan mengeluarkan saham preferen.

Soal 3-3 Subsidiary acquired at net book value

PT Bintang membeli semua saham biasa PT Dunia sebesar nilai buku yang mendasari dari
menggunakan metode ekuitas untuk akun investasinya. Informasi neraca yang diberikan oleh
kedua perusahaan per 31 Desember 20x8 adalah sebagai berikut :
 PT Bintang PT Dunia
(in Rp’000)
Cash Rp. 40,000 Rp. 20,000
Account receivable 120,000 70,000
Inventory 180,000 90,000
Fixed Assent Net 350,000 240,000
Investment In PT Dunia Stock 170,000
Total Debits Rp. 860,000 Rp. 420,000

Account payable Rp. 65,000 Rp. 30,000

Notes Payable 350,000 220,000
Common Stock 150,000 90,000
Retained Earning 295,000 80,000
Total Credit Rp. 860,000 Rp. 420,000

Diminta :
Buatlah neraca konsolidasi untuk PT Bintang per 31 Desember 20x8.

Soal 3-4 Determining net income of consolidated entry

PT Plasa membeli 75% of PT Makinta’s common stock on January 1, 20x1 for Rp. 20,000,000 more
than underlying book value. The excess payment is assigned to increased value of equipment
which had remaining life of eight years at the date of the business combination. PT Plasa
reported net income of Rp. 110,000,000 and paid dividends of Rp. 30,000,000 in 20x1. PT
Makinta Reported net income of Rp 24,000,000 and paid dividends of Rp. 14,000,000 in 20x1. PT
Plasa accounts for its ownership of PT Makinta using the cost method.
Required:
Determine the amount of consolidated net income to be reported for 20x1 for PT Plasa and its
subsidiary.

Soal 3-5 Determining net income of parent company

PT Talenta dan anak perusahaannya melaporkan laba bersih konasolidasi sebesar Rp 164.300.000
untuk tahun 20x2. PT Talenta membeli 60% saham biasa anak perusahaannya tersebut sebesar
nilai buku yang mendasari. Kepemilikan nonpengendali dialokasikan laba sebesar Rp 15.200.000
dalam laporan laba rugi konsolidasi tahun 20x2.
Diminta :
Tentukan jumlah laba operasi terpisah yang dilaporkan PT Talenta untuk tahun 20x2.

Soal 3-6 Parent company and consolidated amounts

PT Quantum purchased 80% of PT Timika’s common stock on December 31, 20x5, at underlying
book value. PT Timika provided the following trial balance date at December 31,20x5.
 Debit Credit
Cash Rp. 28,000,000
Accounts Receivable 65,000,000
Inventory 90,000.000
Building and Equipments (net) 210,000,000
Cost of Good sold 105,000,000
Depreciation Expenses 24,000,000
Other Operating Expenses 31,000,000
Dividends Declared 15,000,000
Account Payable Rp. 33,000,000
Notes Payable 120,000,000
Common Stock 90,000,000
Retained Earning 130,000,000
Sales 195,000,000
Total Credit Rp. 568,000,000 Rp. 568,000,000

Required:
a. How much did PT Quantum pay to purchase its shares of PT Timika?
b. If consolidated financial statement are prepared at December 31, 20x5, what amount will be
assigned to he non controlling interest t in the consolidated balance sheet?
c. If PT Quantum reported income of Rp. 143,000,000 from its separate operations for 20x5,
what amount of consolidated net income will be reported for 20x5?
d. If PT Quantum n had purchased its ownership of PT Timika on January 1, 20x5, at underlying
book value and PT Quantum reported income of Rp. 143,000,000 from its separate operations
for 20x5, what amount of consolidated net income would be reported for 20x5?
 BAB IV
CONSOLIDATION OF WHOLLY OWNED SUBSIDIARIES

Soal 4-1 Basic Elimination Entry

on December 31, 20x3 PT Bidadari reported common stock outstanding of Rp. 200,000,000,
additional paid-in capital of Rp. 300,000,000, and retained earnings of Rp. 100,000,000. On
January 1, 20x4, PT Juanda acquired control of PT Bidadari in a business combination.
Required:
Give the eliminating entry that would be needed in preparing consolidated balance sheet
immediately following the combination if PT Bidadari’s outstanding common stock for Rp.
600,000,000.

Soal 4-2 Eliminating Entries with differential

Pada 10 Juni 20x8, PT Tidore membeli 100% saham biasa PT Bulan. Ikhtisar data neraca untuk
kedua perusahaan sesaat setelah pembelian saham tersebut adalah sebagai berikut :

Book value PT Bulan Fair Value

Item PT Tidore

Cash Rp. 15,000,000 Rp. 5,000,000 Rp. 5,000,000

Accounts Receivable 30,000,000 10,000,000 10,000,000
Inventory 80,000,000 20,000,000 25,000,000
Buildings and Equipment (net) 120,000,000 50,000,000 70,000,000
Investment in PT Bulan Stock 100,000,000
Total Rp. 345,000,000 Rp. 85,000,000 Rp. 110,000,000

Accounts Payable Rp. 25,000,000 Rp. 3,000,000 Rp. 3,000,000

Bonds Payable 150,000,000 25,000,000 25,000,000
Common Stock 55,000,000 20,000,000
Retained Earnings 115,000,000 37,000,000
Total Rp. 145,000,000 Rp. 85,000,000 Rp. 28,000,000

Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan untuk penyusunan neraca konsolidasi sesaat
setelah pembelian saham PT Bulan.
b. Jelaskan bagaimana ayat jurnal eliminasi berbeda dengan jenis ayat jurnal lain yang dicatat
dalam kegiatan normal perusahaan.

Soal 4-3 Eliminating Entries with Negative Goodwill

PT Salju purchase of PT Condet’s voting shares on January 1, 20x2, for Rp. 365,000,000. At that
time PT Condet reported common stock outstanding of Rp. 80,000,000 and retained earning of
Rp. 130,000,000. The book values of PT Condet’s assets and liabilities approximated theur pair
values, except for land, which had a book value of Rp. 80,000,000 and a fair value of
Rp. 100,000,000, and buildings, which had a book value of Rp. 220,000,000 and a fair value of
Rp. 400,000,000. Land and buildings are the only noncurrent that PT Condet’s holds.
Required:
a. Compute the amount of negative goodwill at the date of acquisition.
b. Give the eliminating entry or entries required immediately following the acquisition to
prepare a consolidated balance sheet.

Soal 4-4 Balance Sheet Workpaper

PT Simon membeli 100% saham biasa PT Farina pada tanggal 31 Desember 2002 seharga Rp
150.000.000. Data dari neraca kedua perusahaan pada tanggal akuisisi adalah sebagai berikut :
Item PT Simon PT Farina
Cash Rp. 65.000.000 18.000.000
Accounts Receivable 87.000.000 37.000.000
Inventory 110.000.000 60.000.000
Buildings and Equipment (net) 220.000.000 150.000.000
Investment in PT Farina Stock 150.000.000
Total Assets 632.000.000 265.000.000
Account Payable 92.000.000 35.000.000
Notes Payable 150.000.000 80.000.000
Common Stock 100.000.000 60.000.000
Retained Earning 290.000.000 90.000.000
Total Liabilities & Stockholders Equity 632.0000.000 265.000.000
Pada tanggal penggabungan usaha, nilai buku dari asset dan kewajiban PT Farina mendekati nilai
wajarnya.
Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan dalam penyusunan neraca konsolidasi sesaat
setelah penggabungan usaha.
b. Buatlah kertas kerja neraca konsolidasi.

Soal 4–5 Balance Sheet Workpaper With Differential

PT Simon membeli 100% saham biasa PT Farina pada tanggal 31 Desember 2002 seharga Rp
189.000.000. Data dari neraca kedua perusahaan pada tanggal akuisisi adalah sebagai berikut :
Item PT Simon PT Farina
Cash Rp. 26.000.000 18.000.000
Accounts Receivable 87.000.000 37.000.000
Inventory 110.000.000 60.000.000
Buildings and Equipment (net) 220.000.000 150.000.000
Investment in PT Farina Stock 189.000.000
Total Assets 632.000.000 265.000.000
Account Payable 92.000.000 35.000.000
Notes Payable 150.000.000 80.000.000
Common Stock 100.000.000 60.000.000
Retained Earning 290.000.000 90.000.000
Total Liabilities & Stockholders Equity 632.0000.000 265.000.000
Pada tanggal penggabungan usaha, nilai buku dari asset dan kewajiban PT Farina mendekati nilai
wajarnya, kecuali untuk persediaan yang mempunyai nilai wajar Rp. 84.000.000 serta bangunan
dan peralatan (bersih) yang mempunyai nilai wajar Rp. 165.000.000.
Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan dalam penyusunan neraca konsolidasi sesaat
setelah penggabungan usaha.
b. Buatlah kertas kerja neraca konsolidasi.

Soal 4-6 Assignment of differential in workpaper

PT Toba purchased all the voting shares of PT Samosir on January 1, 20x4. Balance sheet
amounts for the companies on the date of acquition were as follows :
Item PT Toba PT Samosir
Cash & Receivables Rp. 40.000.000 20.000.000
Inventory 95.000.000 40.000.000
Land 80.000.000 90.000.000
Buildings and Equipmen 400.000.000 230.000.000
Investment in PT Samosir 290.000.000
Total Debits 905.000.000 380.000.000
Accumulated Depreciation 175.000.000 65.000.000
Account Payable 60.000.000 15.000.000
Notes Payable 100.000.000 50.000.000
Common Stock 300.000.000 100.000.000
Retained Earning 270.000.000 150.000.000
Total Credits 905.0000.000 380.000.000
PT Samosir’s buildings and equipment were estimated to have a market value of RP. 175.000.000
on January 1, 20x4. All other items appeared to have market values approximating current book
values.
Required:
a. Complete a consolidated balance sheet workpaper for January 1, 20x4
b. Prepare a consolidated balance sheet in good form
 BAB V
CONSOLIDATION OF LESS-THAN-WHOLLY OWNED SUBSIDIARIES

Soal 5-1 Consolidation workpaper for majority-owned subsidiary

PT Polonia membeli 80% saham berhak suara PT sepinggan pada tanggal 1 Januari 20x3 pada nilai
bukunya. PT Polonia menggunakan metode ekuitas untuk akuntansi investasi pada PT sepinggan
selama tahun 20x3. Pada tanggal 31 Desember 20x3, neraca percobaan untuk kedua perusahaan
adalah sebagai berikut :
PT Polonia PT Sepinggan
Item
Debit Credit Debit Credit
Current Asset Rp. 173.000.000 Rp. Rp. 105.000.000 Rp
Depreciable Asset 500.000.000 300.000.000
Investment in PT Sepinggan stock 136.000.000
Depreciation Expense 25.000.000 15.000.000
Other Expenses 105.000.000 75.000.000
Dividend Declared 40.000.000 10.000.000
Accumulated Depreciation 175.000.000 75.000.000
Current Liabilities 50.000.000 40.000.000
Long-Term Debt 100.000.000 120.000.000
Common Stock 200.000.000 100.000.000
Retained Earnings 230.000.000 50.000.000
Sales 200.000.000 120.000.000
Income from Subsidiary 24.000.000
979.000.000 979.000.000 505.000.000 505.000.000
Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan per 31 Desember 20x3 untuk menyusun laporan
keuangan konsolidasi.
b. Buatlah kertas kerja konsolidasi tiga bgaian pada tanggal 31 Desember 20x3.
c. Buatlah neraca, laporan laba rugi dan laporan saldo laba konsolidasi untuk tahun 20x3.

Soal 5-2 Consolidation workpaper for majority-owned subsidiary for second year.
PT Polonia membeli 80% saham berhak suara PT sepinggan pada tanggal 1 Januari 20x3 pada nilai
bukunya. PT Polonia menggunakan metode ekuitas untuk akuntansi investasi pada PT sepinggan
selama tahun 20x3. Pada tanggal 31 Desember 20x4, neraca percobaan untuk kedua perusahaan
adalah sebagai berikut:
 PT Polonia PT Sepinggan
Item
Debit Credit Debit Credit
Current Asset Rp. 235.000.000 Rp. Rp. 150.000.000 Rp
Depreciable Asset 500.000.000 300.000.000
Investment in PT Sepinggan stock 152.000.000
Depreciation Expense 25.000.000 15.000.000
Other Expenses 105.000.000 75.000.000
Dividend Declared 50.000.000 15.000.000
Accumulated Depreciation 200.000.000 90.000.000
Current Liabilities 70.000.000 50.000.000
Long-Term Debt 100.000.000 120.000.000
Common Stock 200.000.000 100.000.000
Retained Earnings 284.000.000 70.000.000
Sales 230.000.000 140.000.000
Income from Subsidiary 28.000.000
1.112.000.000 1.112.000.000 570.000.000 570.000.000
Required:
a. Buatlah ayat jurnal eliminasi yang diperlukan per 31 Desember 20x4 untuk menyusun laporan
keuangan konsolidasi.
b. Buatlah kertas kerja konsolidasi tiga bgaian pada tanggal 31 Desember 20x4.

Soal 5-3 Basic cost-method workpaper

PT Buana membeli 100% saham berhak suara PT Sauna pada tanggal 1 Januari 20x3 nilai bukunya.
PT Buana menggunakan metode biaya untuk akun investasi pada PT Sauna. Saldo laba PT Sauna,
sebagaimana ditunjukkan dalam neraca percobaan, adalah Rp 50.000.000 pada tanggal 1 Januari
20x3, data neraca percobaan untuk kedua perusahaan adalah sebagai berikut :
PT Buana PT Sauna
Item
Debit Credit Debit Credit
Current Assets Rp. 145,000,000 R. 105,000,000
Depreciable Assets (net) 325,000,000 225,000,000
Investment in PT Sauna Stock 150,000,000
Depreciation expense 25,000,000 15,000,000
Other expense 105,000,000 75,000,000
Dividends declared 40,000,000 10,000,000
Current Liabilities Rp. 50,000,000 Rp. 40,000,000
Term Debt 100,000,000 120,000,000
Common stock 200,000,000 100,000,000
Retained Earnings 230,000,000 50,000,000
Sales 200,000,000 120,000,000
Dividend Income 10,000,000
Rp. 790,000,000 Rp. 790,000,000 Rp. 430,000,000 Rp. 430,000,000
Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan per 31 Desember 20x3 untuk penyusunan
laporan keuangan konsolidasi.
b. Buatlah kertas kerja konsolidasi.
Soal 5-4 Cost-Method Workpaper in subsequent Period
Neraca saldo uuntuk PT Buana dan PT Sauna pada tanggal 31 Desember 20x4 adalah sebagai
berikut:
PT Buana PT Sauna
Item
Debit Credit Debit Credit
Current Assets Rp. 170,000,000 Rp. 110,000,000
Depreciable Assets (net) 300,000,000 210,000,000
Investment in PT Sauna Stock 150,000,000
Depreciation expense 25,000,000 15,000,000
Other Expense 250,000,000 160,000,000
Dividends Declared 20,000,000 15,000,000

Current Liabilities Rp. 30,000,000 Rp. 20,000,000

Long-Term Debt 100,000,000 120,000,000
Common Stock 200,000,000 100,000,000
Retained Earnings 270,000,000 70,000,000
Sales 300,000,000 200,000,000
Dividend Income 15,000,000
Rp. 15,000,000 Rp. 915,000,000 Rp. 510,000,000 Rp. 510,000,000
PT Buana mengakuisisi 100% saham berhak suara PT Sauna pada tanggal 1 Januari 20x3 dengan
biaya perolehan Rp 150.000.000 pada saat akuisisi. PT Buana menggunakan metode biaya untuk
akuntansi investasi pada PT Sauna.
Diminta:
a. Buatlah ayat jurnal eliminasi yang diperlukan untuk menyusun laporan keuangan konsolidasi
lengkap tahun 20x4
b. Buarlah kertas kerja konsolidasi tiga bagian per 31 Desember 20x4.

Soal 5-5 Cost-Method Consolidation For Majority-Owned Subsidiary

PT Lintasan purchased 80% of PT Kenangan’s Voting stock of January 1, 20x6, at underlying book
value. PT Lintasan uses the cost method in accounting for is investment in PT Kenangan. PT
Kenangan reported Rp. 50,000,000 of retained earnings at the time of acquisition. Trial balance
data for the two Companies on December 31, 20x7, are as follows.
 PT Lintasan PT Kenangan
Item
Debit Credit Debit Credit
Current Assets Rp. 183,000,000 Rp. 80,000,000
Depreciable Assets 500,000,000 300,000,000
Investment in PT Kenangan Stock 120,000,000
Depreciation Expense 25,000,000 15,000,000
Other Expense 251,000,000 155,000,000
Dividend Declared 25,000,000 20,000,000
Accumulated Depreciation Rp. 200,000,000 Rp. 90,000,000
Account Payable 120,000,000 110,000,000
Common Stock 200,000,000 100,000,000
Retained Earnings 268,000,000 70,000,000
Sales 300,000,000 200,000,000
Dividend Income 16,000,000
1,104,000,000 1,104,000,000 570,000,000 570,000,000
Required:
a. Prepare eliminating entries as of consolidated statements.
b. Prepare a three-part consolidation workpaper as of December 31, 20x7
c. Prepare a consolidated income statement, balance sheet, and retained earnings statement
for 20x7.

Soal 5-6 Comprehensive problem: Majority Subsidiary

PT Pilar acquired 80% ownership of PT Sutan on January 1, 20x1, for Rp. 160,000,000. On that
date PT Sutan reported Retained Earnings of Rp. 50,000,000 and had Rp. 100,000,000 of common
stock outstanding PT Pilar has used the equity method in accounting for is investment in PT
Sutan.
Trial balance data for the two companies on December 31, 20x5, are as follows:
 PT Pilar PT Sutan
Item
Debit Credit Debit Credit
Cass and Receivables Rp. 81,000,000 Rp. 65,000,000
Inventory 260,000,000 90,000,000
Land 80,000,000 80,000,000
Buildings and Equipment 500,000,000 150,000,000
Investment in PT Sutan Stock 188,000,000
Cost of Good Sold 120,000,000 50,000,000
Depreciation Expense 25,000,000 15,000,000
Inventory Losses 15,000,000 5,000,000
Dividends Declared 30,000,000 10,000,000
Accumulated Depreciation Rp. 205,000,000 Rp. 105,000,000
Accounts Payable 60,00,000 20,000,000
Notes Payable 200,000,000 50,000,000
Common Stock 300,000,000 100,000,000
Retained Earnings 314,000,000 90,000,000
Sales 200,000,000 100,000,00
Income from Subsidiary 20,000,000
1,299,000,000 1,299,000,000 465,000,000 465,000,000

Additional Information
1. On the of combination, the fair value of PT Sutan’s depreciable assets was Rp. 50,000,000
more than book value. The purchase differential assigned to depreciable assets should be
written off over the following 10-years period.
2. Three was Rp. 10,000,000 of intercorporate receivables and payables at the end of 20x5.

Required:
a. Give all journal entries that PT Pilar recorded during 20x3 related to its investment in PT
Sutan.
b. Gve all eliminating entries needed to prepare consolidated statements of 20x5. Prepare
three-part workpaper as of December 31, 20x5.
Soal 5-7 Comprehensive Problem: Differential Apportionment
PT Borang purchased 80% PT Granita on January 1, 20x7, for Rp. 173,000,000. The trial balance’s
for the two on December 3120x7, included the following amounts:

PT Borang PT Granita
Item
Debit Credit Debit Credit
Cash Rp 38,000,000 Rp. 25,000,000
Account Receivable 60,000,000 55,000,000
Inventory 240,000,00 100,000,000
Land 80,000,000 20,000,000
Buildings and Equipment 500,000,000 150,000,000
Investment in PT Granita Stock 202,000,000
Cost of goods sold 500,000,000 250,000,000
Depreciation expense 25,000,000 15,000,000
Other expense 75,000,000 75,000,000
Dividends Declared 50,000,000 20,000,000 Rp. 75,000,000
Accumulated Depreciation Rp. 155,000,000 35,000,000
Accounts Payable 70,000,000 50,000,000
Mortgages Payable 200,000,000 50,000,000
Common stock 300,000,000 100,000,000
Retained Earnings 290,000,000 400,000,000
Sales 700,000,000
Income from Subsidiary 45,000,000
1,760,000,000 1,760,000,000 710,000,000 710,000,000

Additional Information:
1. On January 1, 20x7, PT Granita reported net assets with book value of Rp. 15,000,000. A
total of Rp. 20,000,000 of the purchase price is applied to land.
2. PT Granita’s depreciable assets had an estimated economic life of 11 years on he date of
combination. The difference between fair value and book value of tangible assets is related
entirely to buildings and equipment.
3. PT Borang used the equity method in accounting for investment in PT Granita.
4. Detailed analysis of receivables and payables showed that PT Granita owed PT Borang Rp.
16,000,000 on December 31, 20x7.

Required:
a. Give all Journal entries record by PT Borang with regard to its investment in PT Granita
during 20x7.
b. Give all eliminating entries needed to prepare a full set of consolidated financial statement
for 20x7.
c. Prepare a three part consolidated workpaper as of December 31, 20x7.
 BAB VI
INTERCOMPANY TRANSFER OF SERVICE AND NONCURRENT ASSETS

Soal 6-1 Elimination Entries for Land Transfer

PT Horas membeli tanah pada tanggal 1 Januari 20x1 seharga Rp 20.000.000. Pada tanggal 10
Juni 20x4 PT Horas menjual tanah tersebut keanak perusahaannya, PT Luna seharga Rp
30.000.000. PT Horas memiliki 60% saham berhak suara PT Luna.
Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan untuk menghilangkan pengaruh penjualan
tanah antarperusahaan dalam penyusunan laporan keuangan konsolidasi tahun 20x4 dan
20x5.
b. Buat ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x4 dan 20x5, jika PT
Luna sebelumnya membeli tanah tersebut seharga Rp 20.000.000 dan kemudian menjual
tanahnya ke PT Horas pada tanggal 10 Juni 20x4 seharga Rp 30.000.000.

Soal 6-2 Elimination Entries For Depreciable Asset Transfer: Year-End Sale
PT Pamela memiliki 70% kepemilikan PT Novita. Pada tanggal 31 Desember 20x6, PT Novita
membayar PT Pamela sebesar RP 40.000.000 untuk truk yang sebelumnya dibeli PT Pamela
seharga Rp 45.000.000 pada tanggal 1 Januari 20x2. Truk tersebut mempunyai umur 15 tahun
dari tanggal 1 Januari 20x2 dan tanpa nilai sisa. Kedua perusahaan menyusutkan peralatan
menggunakan metode garis lurus.
Diminta:
a. Buatlah ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x6 untuk
menghilangkan pengaruh penjualan antarperusahaan.
b. Buatlah ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x7 untuk
menghilangkan pengaruh penjualan antarperusahaan.

Soal 6-3 Transfer of Land

PT Barito memiliki 70% saham berhak suara PT Ranum. Pada tanggal 12 Maret 20x2, PT Ranum
menjual tanah yang dibeli seharga Rp 140.000.000 ke PT Barito dengan harga Rp 185.000.000. PT
Barito berencana untuk membangun gudang baru ditanah tersebut di tahun 20x3.
Diminta :
a. Buatlah ayat jurnal eliminasi yang diperlukan untuk menghilangkan pengaruh penjualan
tanah antarperusahaan untuk meyusun laporan keuangan konsolidasi pada tanggal 31
Desember 20x2 dan 20x3.
b. Buat ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x3 dan 20x4, jika PT
Barito semula membeli tanah tersebut seharga Rp 150.000.000 dan menjualnya ke PT Ranum
pada tanggal 12 Maret 20x2 seharga Rp 180.000.000.
Soal 6-4 Transfer of Depreciable Asset at Year-End
PT Firda purchased 60% of PT Mindano’s voting common stock on January 1, 20x1, at underlying
book value. On December 31, 20x3, PT Firda received Rp. 210,000,000 from PT Midanao for a
truck PT Firda had purchased on January 1, 20x2, for Rp. 300,000,000. The truck is expected to
have a 10-year useful life and no salvage value. Both companies depreciate trucks on a straight-
line basis.
Required:
a. Give the workpaper eliminating entry or entries needed at December 31, 20x5, to remove
the effects of the intercompany sale.
b. Give the workpaper eleminating entry or entries needed at December 31, 20x6, to remove
the effects of the intercompany sale.

Soal 6-5 Sale of Equipment to Subsidiary in Current Period

On January 1, 20x7, PT Warta sold to PT Lancar equipment it had purchased for Rp. 150,000,000
and used for eight year. PT Warna recorded a gain of Rp. 14,000,000 on the sale. The equipment
has a total useful life of 15 years and is depreciated on a straight-line basis. PT Warta holds 70%
of PT Lancar’s voting common shares.
Required:
a. Give the journal entry made by PT Warta on January 1, 20X7, to record the sale of
equipment.
b. Give the journal entries recorded by PT Lancar during 20x7 to record the purchase of
equipment and year-end depreciation exspence.
c. Give the eliminating entry or entries related to the intercompany sale of equipment neded at
December 31, 20x7, to prepare a full set of consolidated financial statement.
d. Give the eliminating entry or entries related to the equipment required of January 1, 20x8,
to prepare a consolidated balance sheet only.

Soal 6-6 Computation of Consolidated Net Income

PT Putra owns 90% of PT Utama. PT Putra paid Rp. 9,000,000 in excess of underlying book value
to purchase PT Utama’s and shares and is amortizing the balance over a 10-year period. During
20x4, PT Utama sold land to PT Putra at a Rp. 7,000,000 profit. PT Utama reported net income
of Rp. 19,000,000 and paid dividends of Rp. 4,000,000 in 20x4. PT Putra reported income,
exclusive of is income from PT Utama, of Rp. 34,000,000 and paid of Rp. 15,000,000 in 20x4.
Required:
a. Compute consolidated net income for 20x4.
b. By what amount would 20x4 consolidated net income increase or decrease if th sale of land
had been from PT Putra to PT Utama, and the gain on the sale of land had included in PT
Putra’s Rp. 34,000,000 income?
Soal 6-7 Preparation of Consolidated Balance Sheet
PT Lodaya memiliki 60% saham berhak suara PT Toba yang dibeli pada tanggal 17 May 20x1, pada
nilai bukunya.
Akun permanen kedua perusahaan pada tanggal 31 Desember 20x6 terdiri atas saldo – saldo
berikut :
PT Lodaya PT Toba
Cash and Receivable Rp. 101,000,000 Rp. 20,000,000
Inventory 80,000,000 40,000,000
Land 150,000,000 90,000,000
Building and Equipment 400,000,000 300,000,000
Investment in PT Toba Stock 150,000,000
Rp. 881,000,000 p. 450,000,000
Accumulated Depreciation Rp. 135,000,000 Rp. 85,000,000
Account Payable 90,000,000 25,000,000
Notes Payable 200,000,000 90,000,000
Common Stock 100,000,000 200,000,000
Retained Earnings 356,000,000 50,000,000
Rp. 881,000,000 Rp. 450,000,000
Pada tanggal 1 Januari 20x2, PT Lodaya membayar Rp 100.000.000 untuk peralatan dengan total
umur ekonomi 10 tahun. Peralatan tersebut disusutkan menggunakan garis lurus tanpa nilai sisa.
PT Toba membeli peralatan tersebut dari PT Lodaya pada tanggal 31 Desember 20x4 sebesar Rp
91.000.000.
PT Toba menjual tanah yang dibelinya seharga Rp 30.000.000 pada tanggal 23 Februari 20x4
kepada PT Lodaya dengan harga Rp 20.000.000 pada tanggal 14 Oktober 20x5.
Diminta:
a. Buatlah kertas kerja neraca konsolidasi per 31 Desember 20x6.
b. Buatlah neraca konsolidasi per 31 Desember 20x6.

Soal 6-8 Consolidation Workpaper With Intercompany Transfer

PT Merbabu membeli 65% saham biasa berhak suara PT Bali pada tanggal 20 Juni 20x2, pada nilai
bukunya. Neraca dan laporan laba rugi untuk kedua perusahaan pada tanggal 31 Desember 20x4
adalah sebagai berikut :
 PT Merbabu and PT Bali
Balance Sheet
December 31, 20x4
Item PT Merbabu PT Bali
Cash Rp. 32.500.000 Rp. 22.000.000
Account Receivable 62.000.000 37.000.000
Inventory 92.000.000 71.000.000
Land 40.000.000 15.000.000
Buildings & equipment (net) 200.000.000 125.000.000
Investment in PT Bali Stock 110.500.000
Total Assets 540.000.000 270.000.000
Account Payable 35.000.000 20.000.000
Bond Payable 180.000.000 80.000.000
Common Stock, Rp. 5.000 par value 100.000.000 60.000.000
Retained Earnings 225.000.000 110.000.000
Total Liabilities & Stockholders Equity 540.000.000 270.000.000

PT Merbabu and PT Bali

Combined Income and Earnings Statement
Year Ended December 31, 20x4
Item PT Merbabu PT Bali
Sales & Service Revenue Rp. 286.500.000 Rp. 128.500.000
Gain on sale of land 4.000.000
Gain on sale of building 13.200.000
Income from subsidiary 19.500.000
310.000.000 141.700.000
Cost of goods and service sold Rp. 160.000.000 Rp 75.000.000
Depreciation expense 22.000.000 19.000.000
Other expenses 76.000.000 (258.000.000) 17.700.000 (111.700.000)
Net income 52.000.000 30.000.000
Dividend paid (25.000.000) (5.000.000)
Change in Retained Earnings 27.000.000 25.000.000

Informasi tambahan :
1. PT Merbabu menggunakan metode ekuitas dasar untuk akuntansi investasi pada PT Bali
2. Selama tahun 20x4, PT Merbabu menagih PT Bali sebesar Rp 24.000.000 untuk jasa konsultasi
kepada PT Bali selama tahun berjalan. Biaya penyediaan jasa tersebut sebesar Rp.
17.000.000.
3. Pada tanggal 1 Januari 20x4, PT Bali menjual bangunan ke PT Merbabu seharga Rp
13.200.000 diatas nilai tercatat dipemukuan PT Bali. Bangunan tersebut mempunyai sisa
umur ekonomis 12 tahun pada saat transfer.
4. Pada tanggal 14 Juni 20x4, PT Merbabu menjual tanah yang dulunya dibeli seharga Rp
3.000.000 kepada PT Bali dengan harga Rp 7.000.000. PT Bali tetap memiliki tanah tersebut
sampai 31 Desember 20x4.

Diminta:
a. Buatlah semua ayat jurnal eliminasi yang diperlukan untuk menyusun laporan keuangan
konsolidasi lengkap tahun 20x4.
b. Buatlah kertas kerja konsolidasi untuk tahun 20x4.
c. Buatlah neraca, laporan laba rugi dan laporan saldo laba konsolidasi untuk tahun 20x4.
 BAB VII
INTERCOMPANY INVENTORY TRANSACTION

Soal 7-1 Realized profit on intercompany sale

PT Norma membeli 90% saham berhak suara PT Oloan pada tahun 20x1. Selama tahun 20x4, PT
Norma membeli 40.000 playday doghouses dengan harga Rp 24.000 per unit dan menjual 25.000
unit ke PT Oloan dengan harga Rp 30.000 per unit. PT Oloan menjual semua barang dagangan
tersebut ke ritel sebelum tanggal 31 Desember 20x4 dengan harga Rp 45.000 per unit. Kedua
perusahaan menggunakan metode persediaan perpetual..
Diminta:
a. Buatlah ayat jurnal yang dicatat PT Norma untuk pembelian persediaan dan penjualan
kembali ke PT Oloan pada tahun 20x4
b. Buatlah ayat jurnal yang dicacat PT Oloan untuk pembelian persediaan dan penjualan
kembali ke ritel pada tahun 20x4
c. Buatlah ayat jurnal eliminasi yang diperlukan untuk penyusunan laporan keuangan konsolidasi
tahun 20x4 untuk menghilangkan semua pengaruh penjualan antarperusahaan.

Soal 7-2 Sale of inventory to subsidiary

PT Norma membeli 90% saham berhak suara PT Oloan pada tahun 20x1. Selama tahun 20x4, PT
Norma membeli 40.000 playday doghouses dengan harga Rp 24.000 per unit dan menjual 25.000
unit ke PT Oloan dengan harga Rp 30.000 per unit. PT Oloan menjual 18.000 dari barang
dagangan tersebut ke ritel sebelum tanggal 31 Desember 20x4 dengan harga Rp 45.000 per unit.
Kedua perusahaan menggunakan metode persediaan perpetual..
Diminta:
a. Buatlah ayat jurnal yang dicatat PT Norma untuk pembelian persediaan dan penjualan
kembali ke PT Oloan pada tahun 20x4
b. Buatlah ayat jurnal yang dicacat PT Oloan untuk pembelian persediaan dan penjualan
kembali ke ritel pada tahun 20x4
c. Buatlah ayat jurnal eliminasi yang diperlukan untuk penyusunan laporan keuangan
konsolidasi tahun 20x4 untuk menghilangkan semua pengaruh penjualan antarperusahaan.

Soal 7-3 Inventory transfer between parent and subsidiary

PT Kalimantan owns 60% of PT Duma’s voting shares. During 20x3, PT Kalimantan produced
25,000 computer desks at a cost of Rp. 82,000 each and sold 10,000 desks to PT Duma for Rp.
94,000 each. PT Duma sold 7,000 of the desks to unaffiliated companies for Rp. 130,000 each
prior to December 31, 20x3, and sold the remainder in early 20x4 for Rp. 140,000 each. Both
companies use perpetual inventory system.
Required:
a. What amounts of cost of good sold did PT Kalimantan and PT Duma record in 20x3.
b. What amounts of cost of good sold must be reported in the consolidated income statement
for 20x3.
c. Give the workpaper eliminating entry or entries needed consolidated financial statements of
December 31, 20x3, relating to the intercorporate sale of inventory.
d. Give the workpaper eliminating entry or entries needed in preparing consolidated financial
statements of December 31, 20x4, relating to the intercorporate sale of inventory.
e. Give the workpaper eliminating entry or entries needed in preparing consolidated financial
statements of December 31, 20x4, relating to the intercorporate sale of inventory if PT
Duma produced the computer desks at a cost of Rp. 82,000 each and sold 10,000 desks to PT
Kalimantan for Rp. 94,000 each in 20x3, with PT Kalimantan selling 7,000 desks to
unaffiliated companies in 20x3 and the remaining 3,000 in 20x4.

Soal 7-4 Income Statement Effects of Unrealized Profit

PT Harum Bakery memiliki 60% saham PT Farah. Selama tahun 20x8, PT farah memproduksi
100.000 karung tepung, yang dijualnya ke PT Harum Bakery seharga Rp 900.000.000. Pada
tanggal 31 Desember 20x8, PT Harum Bakery mempunyai 20.000 karung tepung yang dibeli dari
PT Farah. PT Farah menetapkan harga penjualan sebesar biaya plus keuntungan sebesar 50% dari
biaya. PT harum Bakery yang membeli semua tepung dari PT Farah di tahun 20x8 tidak
mempunyai persediaan pada tanggal 1 Januari 20x8.
PT Harum Bakery melaporkan laba dari operasi sebesar Rp 400.000.000, dan PT Farah
melaporkan laba bersih sebesar Rp 150.000.000 untuk tahun 20x8.
Diminta :
a. Hitung jumlah yang dilaporkan sebagai harga pokok penjualan dalam laporan laba rugi
konsolidasi tahun 20x8..
b. Buatlah ayat jurnal eliminasi yang diperlukan untuk menghilangkan pengaruh penjualan
antarperusahaan dalam penyususnan laporan keuangan konsolidasi pada akhir tahun 20x8.
c. Hitung jumlah yang dilaporkan sebagi laba bersih konsolidasi tahun 20x8.

Soal 7-5 Sale of Inventory at a Loss

The price of high-quality burnwhistles fluctuates substantially from month to month. As a result,
it is not uncommon for a company that deals in burnwhistles to report a substantial gain in one
period, followed by a substantial loss in the following period, The price of burntwhistles was
relatively high during the first three months of 20x8, declined substantially for the next four
months, and the recovered nicely by year-end. On February 6, 20x8, PT Turangga purchased
burnwhistles for Rp. 400,000,000 and sold them to PT Gondo on July 10, 20x8, for Rp.
300,000,000. PT Gondo in late its purchase for several months before selling 60% to nonaffiliates
for Rp. 360,000,000 in late November. The remaining units were held at yers-end and expected
to be sold in early 20x9 for approximately Rp. 240,000,000.PT Gondo owns 75% of the stock of PT
Tuangga.
Required:
a. Give the journal entries PT Turangga and PT Gondo recorded 20x8 related to the initial
purchase, intercorporate sale, and resale of inventory.
b. What amount should be reported as cost of goods sold in the 20x8 consolidated income of
statements?
c. If Gondo reported operating income of Rp. 230,000,000 and PT Tunggara reported net
income of Rp. 80,000,000, what amount of consolidated net income should PT Gondo report
of 20x8?
d. Give the workpaper eliminating entry o entries needed in preparing consolidated financial
statements for 20x8 to remove all effects of the intercompany transfer.

Soal 7-6 Intercompany Sale

PT Harkat membeli 70% saham berhak suara PT Seruni pada tanggal 18 Mei 20x1, pada nilai
bukunya. Kedua perusahaan melaporkan data berikut sehubungan dengan penjualan
antarperusahaan ditahun 20x4 dan 20x5:
Belum terjual Tahun terjual
Tahun Dibeli oleh Harga beli Dijual ke Harga jual pada akhir ke perusahaan
periode non-Afiliasi
20x4 PT Seruni Rp.120,000,000 PT Harkat Rp.180,000,000 Rp.45,000,000 20x5
20x5 PT Seruni 90,000,000 PT Harkat 135,000,000 30,000,000 20x6
20x5 PT Harkat 140,000,000 PT Seruni 280,000,000 110,000,000 20x6
PT Harkat melaporkan laba operasi (tidak termasuk pendapatan dari investasi pada PT Seruni).
Masing – masing sebesar Rp 160.000.000 Rp 160.000.000 dan Rp 220.000.000 untuk tahun 20x4
dan 20x5. PT Seruni melaporkan laba bersih masing – masing sebesar Rp 90.000.000 dan Rp
85.000.000 untuk tahun 20x4 dan 20x5.
Diminta :
a. Hitung laba bersih konsolidasi tahun 20x4.
b. Hitung saldo persediaan yang dilaporkan dalam neraca konsolidasi pada tanggal 31 Desember
20x5 berdasarkan transaksi yang dijelaskan di atas.
c. Berapakah jumlah yang dimasukkan dalam harga pokok penjualan untuk tahun 20x5
sehubungan dengan transaksi yang dijelaskan di atas.
d. Hitung laba bersih konsolidasi tahun 20x5

Soal 7-7 Consolidated Balance Sheet Workpaper

Neraca 31 Desember 20x8 dari PT Dora dan PT Hikayat, anak perusahaannya yang dimiliki 70%
adalah sebagai derikut:
 PT Dora and PT Hikayat
Balance Sheets
December 31, 20x8
PT Dora PT Hikayat
Cash and Receivable Rp. 98,000,000 Rp. 40,000,000
Inventory 150,000,000 100,000,000
Buildings and Equipment (net) 310,000,000 280,000,000
Investment in PT Hikayat Stock 280,000,000
Total Asset Rp. 838,000,000 Rp. 420,000,000
Accounts Payable Rp. 70,000,000 Rp. 20,000,000
Common Stock 200,000,000 150,000,000
Retained Earnings 568,000,000 250,000,000
Total Liabilities and Equipment Rp. 838,000,000 Rp. 420,000,000

PT Dora membeli saham PT Hikayat pada nilai bukunya pada tanggal 1 Januari 20x7. Pada
tanggal 31 Desember 20x8, neraca PT Dora termasuk persediaan yang dibeli dari PT Hikayat
senilai RP 95.000.000. Biaya produksi PT Hikayat atas persediaan tersebut adalah Rp 55.000.000.
Selain itu, persediaan PT Hikayat terdiri atas barang yang dibelinya dari PT Dora seharga Rp
25.000.000 yang diproduksi PT Dora dengan biaya sebesar Rp 15.000.000.
Diminta:
a. Buatlah semua yat jurnal eliminasi yang diperlukan untuk penyusunan neraca konsolidasi per
31 Desember 20x8.
b. Buatlah kertas kerja neraca konsolidasi per 31 Desember 20x8.

Soal 7-8 Conslidation following Inventory Transactions

PT Berdikari membeli 60% kepemilikan di PT Tomang pada tanggal 1 Januari 20x1 seharga Rp
83.000.000. Pada tanggal tersebut, PT Tomang melaporkan saham biasa beredar sebesar Rp
100.000.000 dan salso laba sebesar Rp 20.000.000. Diferensial pembelian dialokasikan ke tanah
yang akan digunakan sebagai lokasi pembangunan gedung. PT Berdikari menggunakan metode
ekuitas untuk akuntansi kepemilikan di PT Tomang. Pada tanggal 31 Desember 20x2, neraca
saldo untuk kedua perusahaan adalah sebagai berikut :
 PT Berdikari PT Tomang
Item
Debit Credit Debit Credit
Cash and Accounts Receivable Rp.69,200,000 Rp. 51,200,000
Invenory 60,000,000 55,000,000
Land 40,000,000 30,000,000
Builings and Equipment 520,000,000 350,000,000
Investment in PT Tomang Stock 113,000,000
Cost of Goods Sold 99,800,000
Depreciation Exspanse 25,000,000
Interest Exspanse 6,000,000
Dividends Declared 40,000,000
Accumulated Depreciation Rp. 175,000,000 Rp. 75,000,000
Accounts Payable 68,000,000 41,000,000
Bonds Payable 80,000,000 200,000,000
Bond Premium 1,200,000
Common Stock 200,000,000 100,000,000
Retained Earnings 230,000,000 50,000,000
Sales 200,000,000 120,000,000
Income From Subsidiary 18,000,000
Rp. 973,000,000 Rp. 973,000,000 Rp. 586,000,000 Rp. 586,200,000
PT Tomang menjual persediaan dengan biaya perolehan RP 25.500.000 kepada PT Berdikari
dengan harga RP 42.500.000 ditahun 20x1. PT Berdikari menjual kembali 80% dari pembelian di
tahun 20x1 tersebut dan sisanya di tahun 20x2. PT Tomang menjual persediaan dengan biaya
perolehan Rp 21.000.000 ke PT Berdikari ditahun 20x2 dengan harga Rp 35.000.000, dan PT
Berdikari menjual kembali 70% dari persediaan tersebut sebelum 31 Desember 20x2. Selain itu,
PT Berdikari menjual persediaan dengan biaya perolehan Rp 14.000.000 ke PT Tomang dengan
harga Rp 28.000.000 pada tahun 20x2, dan PT Tomang menjual kembali seluruknya, kecuali
sebesar Rp 13.000.000 dari pembelian tersebut sebelum tanggal 31 Desember 20x2.
Diminta :
a. Catat ayat jurnal untuk tahun 20x2 dalam pembukuan PT Berdikari sehubungan dengan
investasi pada saham PT Tomang menggunakan metode ekuitas dasar.
b. Buatlah ayat jurnal eliminasi untuk menyelesaikan kertas kerja konsolidasi tahun 20x2.
c. Buatlah kertas kerja konsolidasi tiga bagian untuk tahun 20x2.

Soal 7-9 Consolidation Workpaper

Pt Cula purchased 70% of PT Wika’s voting stock on January 1, 20x5, for Rp. 291,000,000. On
that date, the book value of PT Wika’s net assets was Rp. 380,000,000 and their book values
were equal to their fair values, except for land that had a fair value Rp. 14,000,000 greater than
book value. The amount attributed to goodwill as a result of the purchase of PT Wika shares is
not amortize.
 PT CULA AND PT WIKA
Trial Balance Data
December 31, 20x9
PT Cula PT Wika
Item
Debit Credit Debit Credit
Cash and Receivale Rp. 81,300,000 Rp Rp. 85,000,000 Rp
Inventory 200,000,000 110,000,000
Land, Buildings,& Equipment (net) 270,000,000 250,000,000
Investment in PT Wika stock 315,000,000
Cost of Goods and Equipment 200,000,000 150,000,000
Depreciation Expense 40,000,000 30,000,000
Dividends Declared 35,000,000 5,000,000
Sale and Service Revenue 300,000,000 200,000,000
Income from Subsidiary 14,000,000
Accounts Payable 60,000,000 30,000,000
Common Stock 200,000,000 150,000,000
Retained Earnings 568,000,000 250,000,000
Total 1,142,000,000 1,142,000,000 630,000,000 630,000,000
On January 1, 20x9, Pt Cula’s inventory contained unrealized intercompany profits recorded by
PT Wika in he amount of Rp. 30,000,000. PT Wika’s inventory on that date contained Rp.
15,000,000 of unrealized intercompany profits on PT Cula’s books. Both companies sold their
ending 20x8 inventories to unrelated companies in 20x9.
During 20x9, PT Wika sold goods costing Rp. 37,000,000 to PT Cula for Rp. 62,000,000.
PT Cula held all inventory purchased from PT Wika during 20x9 on December 31, 20x9. Also
during 20x9, PT Cula sold goods costing Rp. 54,000,000 to PT Wika for Rp. 90,000,000. PT Wika
continuous to hold Rp. 20,000,000 of its purchase from PT Cula on December 31, 20x9.
On January 1, 20x6, PT Cula paid Rp. 000,000 to PT Wika for Equipment purchaed by PT
Wika on January 1, 20x1, for Rp. 120,000,000. The total estimated economic life of 15 years for
the equipment remains unchanged.
Required:
a. Prepare all eliminating entries needed to complete a consolidation workpaper as of
December 31, 20x9
b. Prepare a consolidation workpaper as of December 31, 20x9
c. Prepare a reconciliation between the balance in retained earnings reported by PT Cula on
December 31, 20x9, and consolidated retained earnings.
Soal 7-10 Intercompany Transfer of inventory and land
PT Halimun purchased of PT Butar’s voting common shares on January 1, 20x2, for Rp.
94.000.000. At that date, PT Butar had Rp. 80.000.000 of common stock outstanding and
retained earning of Rp. 20.000.000. The excess of the amount paid over underlying book value is
assigned to building and equipment, which had a fair value Rp. 20.000.000 greater than book
value and a remaining 10 year life, and to patents, which had a remaining life of five years at
the date of business combination. Trial balance for the companies as of December 31, 20x3, are
as follow :
PT Halimun PT Butar
Item
Debit Credit Debit Credit
Cash & Account Receivable Rp 29.900.000 Rp Rp 21.600.000 Rp
Inventory 165.000.000 35.000.000
Land 80.000.000 40.000.000
Building & Equipment 340.000.000 260.000.000
Investment in PT Butar Stock 115.200.000
Cost of good sold 186.000.000 79.800.000
Depreciation expense 20.000.000 15.000.000
Interest expense 16.000.000 5.200.000
Dividends declared 30.000.000 15.000.000
Accumulated Depreciation 140.000.000 80.000.000
Account Payable 92.400.000 35.000.000
Bonds Payable 200.000.000 100.000.000
Bond Premium 1.600.000
Common Stock 120.000.000 80.000.000
Retained Earnings 142.000.000 50.000.000
Sales 260.000.000 125.000.000
Other Income 13.600.000
Income From Subsiadiary 14.100.000
982.100.000 982.100.000 471.600.000 471.600.000
On December 31, 20x2, PT Butar purchased inventory for Rp 32.000.000 and sold it to PT
Halimun for Rp 48.000.000. PT Halimun resold Rp 27.000.000 of the inventory during 20x3 and
had the remaining balance in inventory at December 31, 20x3.
During 20x3, PT Butar sold inventory purchased for Rp 60.000.000 to PT Halimun for Rp
90.000.000, and PT Halimun resold all but Rp 24.000.000 of its purchased. On March 10, 20x3, PT
Halimun sold inventory purchased for RP 15.000.000 to PT Butar for Rp 30.000.000. PT Buatr sold
all but Rp 7.600.000 of the inventory prior to December 31, 20x3.
During 20x2, PT Butar sold land it had purchased for Rp 22.000.000 to PT Halimun for Rp
37.000.000. PT Halimun plans to build a warehouse on the property in the near future.
Required :
a. Give all eliminating entries needed to prepare a full set of consolidated financial statements
at December 31, 20x3, for PT Halimun and PT Butar.
b. Prepare a three part consolidation workpaper for 20x3.