Pembelian 70% saham berhak suara dari S pada tanggal 1 Januari 2021 seharga Rp 675.000.

Jika
terdapat selisih investasi, akan dialokasikan ke 20% undervalue Inventory (terjual habis pada
akhir 2021), 40% undervalue Land, dan 40% overvalue equipment (masa manfaat masih 5
tahun). Jika masih aada sisa dialokasikan ke Goodwill. Selesaikanlah worksheet berikut ini
dengan metode ekuitas dan biaya!

A. Implied Value
BV Of NA Rp 964,286
Common stock Rp 500,000
Retained earning Rp 200,000 Rp 700,000
Excess Value Rp 264,286

Allocation :
Inventory Undervalue Rp 52,857
Land Undervalue Rp 105,714
Equipment Overvalue -Rp 105,714 Rp 52,857
Goodwill Rp 211,429

B. Unamortized Beg Amortization Unamortized End

Inventory Rp 52,857 -Rp 52,857 -
Land Rp 105,714 - Rp 105,714
Equipment -Rp 105,714 Rp 21,143 -Rp 84,571
Goodwill Rp 211,429 - Rp 211,429
-Rp 31,714

C. CI 70% NCI 30%

Net Income Rp 140,000
Amortization -Rp 31,714
Adjusted Income Rp 108,286 Rp 75,800 Rp 32,486
Dividend Rp 80,000 Rp 56,000 Rp 24,000

D. Saldo Investasi Akhir 2021

Beg Rp 675,000
Adjusted Income Rp 75,800
Dividend -Rp 56,000
End Rp 694,800
Rp 675.000. Jika
al habis pada
at masih 5
berikut ini

E. Adjustment and Elimination

1. Error and Omission Rp -
No Entry Rp -

2. Intercompany Profit Rp -
No Entry Rp -

3. Income From S & Dividend S Dividend Income

Metode Ekuitas : Metode Biaya :
Income From S Rp 75,800 Dividend Income
Dividend Rp 56,000
Investment in S Rp 19,800

4. NCI Share / Expense

NCI Expense Rp 32,486
Dividend Rp 24,000
NCI Equity End Rp 8,486

5. Investment in S and Equity S

Common stock Rp 500,000
Retained earning Rp 200,000
Inventory Rp 52,857
Land Rp 105,714
Goodwill Rp 211,429
Equipment Rp 105,714
Investment in S Rp 675,000
NCI Equity, Beg Rp 289,286

6. Amortization
COGS Rp 52,857
 Inventory Rp 52,857

Equipment Rp 21,143
Dep exp of equipment Rp 21,143

7. Other Reciprocal Rp -
No Entry Rp -

Rp 1,252,285 Rp 1,252,285
 Cons
For T
Metode Ekuitas

Income Statement
Sales
Income From S
COGS
Operating Expense
NCI Expense
Net Income
Dividend Income & Dividend S
Metode Biaya : RE Statement
Dividend IncomeRp 56,000 RE, Jan 1
Dividend Rp 56,000 Net Income
Dividend

RE, Des 31

SOFP
Cash
Account Receivable
Inventory
Land
Building-net
Equipment-net
Goodwill
Investment in S

Total Asset

Account Payable
Other Liabilities
Common Stock
Retained Earning, 31 Des

NCI Equity (beg)

NCI Equity End

Total Liability & Equity

Cons
For T
Metode Biaya

Income Statement
Sales
Dividend Income
COGS
Operating Expense
NCI Expense
Net Income

RE Statement
RE, Jan 1
Net Income
Dividend

RE, Des 31

SOFP
Cash
Account Receivable
Inventory
Land
Building-net
Equipment-net
Goodwill
Investment in S

Total Asset

Account Payable
Other Liabilities
Common Stock
Retained Earning, 31 Des

NCI Equity (beg)

NCI Equity End

Total Liability & Equity

 PT P and Subsidiary
Consolidation Financial Statement
For The Year Ended Dec 31, 2021

Adj & Eliminations

P S Consolidated FS
D C

Rp 1,000,000 Rp 600,000 Rp 1,600,000

Rp 75,800 Rp 75,800 Rp -
-Rp 600,000 -Rp 360,000 Rp 52,857 -Rp 1,012,857
-Rp 152,000 -Rp 100,000 Rp 21,143 -Rp 230,857
Rp 32,486 -Rp 32,486
Rp 323,800 Rp 140,000 Rp 323,800

Rp 400,000 Rp 200,000 Rp 200,000 Rp 400,000

Rp 323,800 Rp 140,000 Rp 323,800
-Rp 150,000 -Rp 80,000 Rp 56,000 -Rp 150,000
Rp 24,000
Rp 573,800 Rp 260,000 Rp 573,800

Rp 74,000 Rp 50,000 Rp 124,000

Rp 82,000 Rp 80,000 Rp 162,000
Rp 143,000 Rp 100,000 Rp 52,857 Rp 52,857 Rp 243,000
Rp 270,000 Rp 250,000 Rp 105,714 Rp 625,714
Rp 450,000 Rp 200,000 Rp 650,000
Rp 390,000 Rp 270,000 Rp 21,143 Rp 105,714 Rp 575,429
Rp 211,429 Rp 211,429
Rp 694,800 Rp 19,800 -
Rp 675,000
Rp 2,103,800 Rp 950,000 Rp 2,591,572

Rp 100,000 Rp 50,000 Rp 150,000

Rp 230,000 Rp 140,000 Rp 370,000
Rp 1,200,000 Rp 500,000 Rp 500,000 Rp 1,200,000
Rp 573,800 Rp 260,000 Rp 573,800

Rp 289,286
Rp 8,486 Rp 297,771

Rp 2,103,800 Rp 950,000 Rp 1,252,285 Rp 1,252,285 Rp 2,591,571

PT P and Subsidiary
Consolidation Financial Statement
For The Year Ended Dec 31, 2021

Adj & Eliminations

P S Consolidated FS
D C

Rp 1,000,000 Rp 600,000 Rp 1,600,000

Rp 56,000 Rp 56,000 Rp -
-Rp 600,000 -Rp 360,000 Rp 52,857 -Rp 1,012,857
-Rp 152,000 -Rp 100,000 Rp 21,143 -Rp 230,857
Rp 32,486 -Rp 32,486
Rp 304,000 Rp 140,000 Rp 323,800

Rp 400,000 Rp 200,000 Rp 200,000 Rp 400,000

Rp 304,000 Rp 140,000 Rp 323,800
-Rp 150,000 -Rp 80,000 Rp 56,000 -Rp 150,000
Rp 24,000
Rp 554,000 Rp 260,000 Rp 573,800

Rp 74,000 Rp 50,000 Rp 124,000

Rp 82,000 Rp 80,000 Rp 162,000
Rp 143,000 Rp 100,000 Rp 52,857 Rp 52,857 Rp 243,000
Rp 270,000 Rp 250,000 Rp 105,714 Rp 625,714
Rp 450,000 Rp 200,000 Rp 650,000
Rp 390,000 Rp 270,000 Rp 21,143 Rp 105,714 Rp 575,429
 Rp 211,429 Rp 211,429
Rp 675,000 Rp 675,000 -

Rp 2,084,000 Rp 950,000 Rp 2,591,572

Rp 100,000 Rp 50,000 Rp 150,000

Rp 230,000 Rp 140,000 Rp 370,000
Rp 1,200,000 Rp 500,000 Rp 500,000 Rp 1,200,000
Rp 554,000 Rp 260,000 Rp 573,800

Rp 289,286
Rp 8,486 Rp 297,771

Rp 2,084,000 Rp 950,000 Rp 1,232,485 Rp 1,232,485 Rp 2,591,572