Langkah 2

1. Perhitungan Upstream
PT B PT A Jumlah Konsolidasi Sales =
Sales $ 85,000 $ 85,000
COGS $ 68,000 $ 68,000
Inventory $ 85,000 $ 85,000 $ 68,000
a. Jurnal Eliminasi transaksi antar perusahaan COGS =
Sales $ 85,000
COGS $ 68,000
Inventory $ 17,000 selisih

Langkah 3
Income from PT. B $ 40,000
Adjustment:
Inventory Sold $ 2,500
Amortization Building $ 500
Upstream Profit for upstream sales $ 17,000 $ 20,000
Adjusted Income $ 20,000

Income For PT A
(20.000 x 80%) = 16.000
b. Jurnal Eliminasi Pendapatan dan Dividen dari perusahaan anak dan
menyesuaikan akun investasi ke saldo awal
Income From PT. B $ 16,000
Dividen $ 8,000
Investment in PT. B $ 8,000

Langkah 4
c. Jurnal Penyesuaian Pendapatan untuk NCI dan Dividen dari Perusahaan Anak
NCI Share $ 4,000
Dividen $ 2,000
NCI 31 Des $ 2,000

Langkah 5
d. Eliminasi Akun Resiprokal Investasi dan Ekuitas Perusahaan Anak
Cost of 80% $ 80,000
Implied Value $ 100,000
BV of Net Asset $ 80,000
Excess $ 20,000
NCI (20% x Implied Value) $ 20,000

Common Stock PT. B $ 50,000

Retained Earning PT.B $ 30,000
Unamortized Excess $ 20,000
 Investment in PT.B $ 80,000
NCI 1 Jan $ 20,000

Langkah 6
e. Alokasi Nilai Wajar dari Excess
Inventory $ 2,500
Land $ 7,500
Building & Equipment $ 5,000
Goodwill $ 5,000
Unamortized Excess $ 20,000

Unamortized Unamortized
Excess Jan 1, Amortization Excess Dec 31,
2016 2016
Inventory $ 2,500 $ (2,500) $ -
Land $ 7,500 $ 7,500
Building & Equipment $ 5,000 $ (500) $ 4,500
Goodwill $ 5,000 $ 5,000
$ 20,000 $ (3,000) $ 17,000

f. Amortisasi Nilai Wajar dari Excess

Cost of Goods Sold $ 2,500
Inventory $ 2,500
Depreciation Expense $ 500
Building&Equipment $ 500
200.000 unit x ($ 0,1 x 1,25) + 400.000 unit x ($ 0,12 x 1,25
25.000 + 60.000
85,000

(200.000 x $ 0,1) + (400.000 x $ 0,12)

20.000 + 48.000
68,000
 KERTAS KERJA KONSOLIDASI 31 DESEMBER 2020
PT A PT B Adjusted and Elimination
INCOME STATEMENT
Sales 600,000 139,000 85,000
Income From PT B 16,000 16,000
Cost of goods sold (225,000) (104,000) 2,500
Depreciation Expense (30,000) (2,500) 500
Other Expense (107,000) (13,500)
NCI Share 4,000
Controlling Share of Net Income 254,000 19,000
RETAINED EARNING STATEMENT
Retained Earning-PT A 200,000
Retained Earning-PT B 30,000 30,000
Controlling share of Net Income 254,000 19,000
Dividends (20,000) (10,000)
Retained Earnings, December 31 434,000 39,000
BALANCE SHEET AT DECEMBER 31
Cash 515,000 50,000
Account Receivable-net 196,000 20,000
Inventories 80,000 15,000 2,500
Land 150,000 55,000 7,500
Building & Equipment 140,000 20,000 5,000
Investment in PT B 88,000
Patent 40,000
Goodwill 5,000
Unamortized excess 20,000
Total Assets 1,209,000 160,000
Account Payable 125,000 21,000
Other Liabilities 150,000 50,000
Common Stock, $10 Par 500,000 50,000 50,000
Retained Earnings 434,000 39,000
NCI, January 1
NCI, December 31
Total Liability&Equity 1,209,000 160,000 228,000
BER 2020
Consolidated
justed and Elimination
Statement

654,000
-
68,000 (263,500)
(33,000)
(120,500)
(4,000)
233,000

200,000
-
233,000
8,000
(20,000)
2,000
413,000

565,000
216,000
17,000
78,000
2,500
212,500
500 164,500
80,000
-
8,000
40,000
5,000
20,000 -
1,281,000
146,000
200,000
500,000
413,000
20,000 20,000
2,000 2,000
228,000 1,281,000