KASUS A

Equity
C/S (2.000 par value)
APIC
R/E
Total Stockholder's Equity

Date of Acquisition 1/2/2020

P Acquired Shares 36,000
Percentage of Ownership
Parent 80%
NCI 20%
PT Subsidiary Total Equity 150,000,000

Total Investment Parent 120,000,000

Total Invest NCI 30,000,000

Parent (80%)
Beg Balance, 2021 120,000,000
(+) Net Income 12,800,000
(-) Dividend -
Ending Balance, 2021 132,800,000

1.    PT Parent membeli tambahan 2.250 lembar saham PT Subsidiary dari pihak

Calculate New Percentage of Ownership

Before
Parent 36,000
NCI 9,000
C/S Outstanding 45,000

Market Value 4,000

Number of Shares 2,250

Parent Current Investment 141,100,000

Increase in Investment 8,300,000

A. Journal of Parent's Book

2-Jan-21
Investment in Sub 8,300,000
APIC / RE 700,000
Cash

Book Value Calculations

Parent (85%)
Beg Balance, 2021 141,100,000

B. Eliminating Entries

2-Jan-21
Common Stock 90,000,000
Retained Earnings 56,000,000
APIC 20,000,000
Investment in Subsidiary
NCI in NA

2.    PT Parent menjual 2.250 lembar kepemilikannya atas PT Subsidiary ke pihak

Calculate New Percentage of Ownership

Before
Parent 36,000
NCI 9,000
C/S Outstanding 45,000

Market Value 4,000

Number of Shares 2,250

Parent Current Investment 124,500,000

Decrease in Investment 8,300,000

A. Journal of Parent's Book

2-Jan-21
Cash 9,000,000
APIC
Investment in Subsidiary

Book Value Calculations

Parent (75%)
Beg Balance, 2021 124,500,000

B. Eliminating Entries
2-Jan-21
Common Stock 90,000,000
Retained Earnings 56,000,000
APIC 20,000,000
Investment in Subsidiary
NCI in NA

3.    PT Subsidiary menjual 15.000 lembar saham baru ke pihak ketiga s

Calculate New Amount of Total Stockholder's Equity

Before
Common Stock 90,000,000
Retained Earnings 56,000,000
APIC 20,000,000
Total 166,000,000

Calculate New Percentage of Ownership

Before
Parent 36,000
NCI 9,000
C/S Outstanding 45,000

Market Value 4,000

Number of Shares 15,000

Parent Current Investment 135,600,000

Increase in Investment 2,800,000

A. Journal of Parent's Book

2-Jan-21
Investment in Subsidiary 2,800,000
APIC

BV Calculations
Parent (80% / 60%)
1-Jan-21 132,800,000
Issuance 2,800,000
2-Jan-21 135,600,000
 B. Eliminating Entries

2-Jan-21
Common Stock 120,000,000
Retained Earnings 56,000,000
APIC 50,000,000
Investment in Subsidiary
NCI in NA

4.    PT Subsidiary menjual 15.000 lembar saham baru ke PT Parent se

Calculate New Amount of Total Stockholder's Equity

Before
Common Stock 90,000,000
Retained Earnings 56,000,000
APIC 20,000,000
Total 166,000,000

Calculate New Percentage of Ownership

Before
Parent 36,000
NCI 9,000
C/S Outstanding 45,000

Market Value 4,000

Number of Shares 15,000

Parent Current Investment 192,100,000

Increase in Investment 59,300,000

A. Journal of Parent's Book

2-Jan-21
Investment in Subsidiary 59,300,000
APIC / RE 700,000
Cash

BV Calculations
Parent (80% / 85%)
1-Jan-21 132,800,000
Issuance 59,300,000
2-Jan-21 192,100,000

B. Eliminating Entries

2-Jan-21
Common Stock 120,000,000
Retained Earnings 56,000,000
APIC 50,000,000
Investment in Subsidiary
NCI in NA

5.    PT Subsidiary membeli 5.000 lembar saham sendiri yang beredar dari pihak

Calculate New Amount of Total Stockholder's Equity

Before
Equity 166,000,000
Less: Treasury Stock
Total 166,000,000

Calculate New Percentage of Ownership

Before
Parent 36,000
NCI 9,000
C/S Outstanding 45,000

Market Value 4,000

Number of Shares 5,000

Parent Current Investment 131,400,000

Decrease in Investment 1,400,000

A. Journal of Parent's Book

2-Jan-21
APIC / RE 1,400,000
Investment in Subsidiary

BV Calculations
Parent (80% / 90%)
1-Jan-21 132,800,000
Repurchase (1,400,000)
2-Jan-21 131,400,000

B. Eliminating Entries

2-Jan-21
Common Stock 90,000,000
Retained Earnings 56,000,000
APIC 20,000,000
Investment in Subsidiary
NCI in NA
Treasury Stock

6.    PT Subsidiary membeli 5.000 lembar saham sendiri yang beredar dari PT P

Calculate New Amount of Total Stockholder's Equity

Before
Equity 166,000,000
Less: Treasury Stock
Total 166,000,000

Calculate New Percentage of Ownership

Before
Parent 36,000
NCI 9,000
C/S Outstanding 45,000

Market Value 4,000

Number of Shares 5,000

Parent Current Investment 113,150,000

Decrease in Investment 19,650,000

A. Journal of Parent's Book

2-Jan-21
Cash 20,000,000
APIC
Investment in Subsidiary

BV Calculations
Parent (80% / 77,5%)
1-Jan-21 132,800,000
Repurchase (19,650,000)
2-Jan-21 113,150,000

B. Eliminating Entries

2-Jan-21
Common Stock 90,000,000
Retained Earnings 56,000,000
APIC 20,000,000
Investment in Subsidiary
NCI in NA
Treasury Stock
 Amount
90,000,000 Amount of Shares 45,000
20,000,000
56,000,000
166,000,000

lembar

NCI (20%) = C/S R/E APIC

30,000,000 90,000,000 40,000,000 20,000,000
3,200,000 16,000,000
-
33,200,000 90,000,000 56,000,000 20,000,000

250 lembar saham PT Subsidiary dari pihak ketiga seharga Rp 4.000/lembar.

Percentage After Percentage

80% 38,250 85%
20% 6,750 15%
45,000

lembar

A. Journal of Parent's Book

 9,000,000

NCI (15%) = C/S R/E APIC

24,900,000 90,000,000 56,000,000 20,000,000

B. Eliminating Entries

141,100,000
24,900,000

kepemilikannya atas PT Subsidiary ke pihak ketiga seharga Rp 4.000/lembar.

Percentage After Percentage

80% 33,750 75%
20% 11,250 25%
45,000

A. Journal of Parent's Book

700,000
8,300,000

NCI (25%) = C/S R/E APIC

41,500,000 90,000,000 56,000,000 20,000,000

B. Eliminating Entries
 124,500,000
41,500,000

5.000 lembar saham baru ke pihak ketiga seharga Rp 4.000/lembar.

After
120,000,000 =90,000,000+(15,000*2,000)
56,000,000
50,000,000 =20,000,000 +( 2,000*15,000)
226,000,000

Percentage After Percentage

80% 36,000 60%
20% 24,000 40%
60,000

A. Journal of Parent's Book

2,800,000 *Karena tidak ada arus kas masuk ke Parents, hanya pening

NCI (20% / 40%) = C/S R/E APIC

33,200,000 90,000,000 56,000,000 20,000,000
57,200,000 30,000,000 - 30,000,000
90,400,000 120,000,000 56,000,000 50,000,000
 B. Eliminating Entries

135,600,000
90,400,000

15.000 lembar saham baru ke PT Parent seharga Rp 4.000/lembar.

After
120,000,000 =90,000,000+(15,000*2,000)
56,000,000
50,000,000 =20,000,000 +( 2,000*15,000)
226,000,000

Percentage After Percentage

80% 51,000 85%
20% 9,000 15%
60,000

A. Journal of Parent's Book

60,000,000

NCI (20% / 15%) = C/S R/E APIC

33,200,000 90,000,000 56,000,000 20,000,000
700,000 30,000,000 - 30,000,000
 33,900,000 120,000,000 56,000,000 50,000,000

B. Eliminating Entries

192,100,000
33,900,000

mbar saham sendiri yang beredar dari pihak ketiga seharga Rp 4.000/lembar.

After
166,000,000
(20,000,000)
146,000,000

Percentage After Percentage

80% 36,000 90%
20% 4,000 10%
40,000

A. Journal of Parent's Book

1,400,000

NCI (20% / 10%) = C/S R/E APIC

33,200,000 90,000,000 56,000,000 20,000,000
(18,600,000)
 14,600,000 90,000,000 56,000,000 20,000,000

B. Eliminating Entries

131,400,000
14,600,000
20,000,000

mbar saham sendiri yang beredar dari PT Parent seharga Rp 4.000/lembar.

After
166,000,000
(20,000,000)
146,000,000

Percentage After Percentage

80% 31,000 77.5%
20% 9,000 22.5%
40,000

A. Journal of Parent's Book

350,000
19,650,000

NCI (20% / 22,5%) = C/S R/E APIC

 33,200,000 90,000,000 56,000,000 20,000,000
(350,000)
32,850,000 90,000,000 56,000,000 20,000,000

B. Eliminating Entries

113,150,000
32,850,000
20,000,000
e Parents, hanya peningkatan nilai investasi P kepada S
 T/S

(20,000,000) 5,000 x 4,000

(20,000,000)

T/S
(20,000,000)
(20,000,000)
 KASUS B
Laba Parent Laba Subsidiary
Jan-Maret
Pendapatan 3,500,000,000 600,000,000
Beban 2,000,000,000 300,000,000
Laba 1,500,000,000 300,000,000

Percentage of Ownership 60%

NCI 40%
Acquisition Cost 3,180,000,000
Common Stock S 3,000,000,000
Retained Earnings S 2,000,000,000
Dividend per 1 Mei 500,000,000

To record acquisition of PT Sub

1-Apr-21
Investment in Sub 3,180,000,000
Cash 3,180,000,000

To record payment of dividend

1-May-21
Cash 300,000,000
Investment in Sub 300,000,000

To record portion of income from April-December

31-Dec-21
Investment in Sub 420,000,000
Income from Sub 420,000,000

1.    Buatlah ayat jurnal eliminasi untuk penyusunan laporan keuangan konsolida

Parent (60%) NCI (40%)

Beg Balance, April 2021 3,180,000,000 2,120,000,000
(+) Net Income 420,000,000 280,000,000
(-) Dividend (300,000,000) (200,000,000)
Ending Balance, Dec 2021 3,300,000,000 2,200,000,000

31-Dec-21
Common Stock 3,000,000,000
Retained Earnings 2,300,000,000
Income from Subsidiary 420,000,000
NCI in NI 280,000,000
Dividend Declared 500,000,000
Investment in Subsidiary 3,300,000,000
NCI in NA 2,200,000,000
 Laba Subsidiary
April-Desember
1,600,000,000
900,000,000
700,000,000

unan laporan keuangan konsolidasian per 31 Desember 2021.

= C/S R/E
3,000,000,000 2,300,000,000
700,000,000
(500,000,000)
3,000,000,000 2,500,000,000