Intercompany Inven Transaction

(Ch 6:Inventory transfers )

 Macam-Macam
o Intercompany reciprocal accounts
 Konsep Umum
o LO 1 (intercompany transfers and why they must be eliminated. )
 Dieliminasi
 Alasan: karena transaksi seolah2 terjadi di dalam satu entitas
 Tidak mempertimbangkan sedikit banyaknya persentase
ownerships
 Example
o a. To eliminate sale from Parent to Sub, not yet to
Outsider: Sales xxx Cost of
Goods Sold xxx Inventory
Unrealized GP (gros profit)
o b. To eliminate sale from Parent to Sub, not yet to
Outsider: Sales 300 Cost
of Goods Sold 200 Inventory
100
o LO 2(Prepare equity-method journal entries and consolidation entries for the
consolidation of a subsidiary following downstream inventory transfers.)
 Topic branch
 dasdas