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Transaksi Interperusahaan - Aset Tetap Down Stream
Transaksi Interperusahaan - Aset Tetap Down Stream
Transaksi Interperusahaan - Aset Tetap Down Stream
Intercompany-profit Transaction
Plant Asset
04/27/2021 1
Plant Asset
Nondepreciable Assets
Exp : Land
Depreciable Assets
Exp : Building, Equipment etc
2015
Parent Subsidiary
Sold to
Cost = 32.000 Acquired at price
45.000
Jurnal :
Cash 45.000 Land 45.000
Land 32.000 Cash 45.000
Gain on sale of land
04/27/2021 13.000
Chapter 6 : Intercompany profit 3
Transaction - Plant Asset
Dampak Transaksi terhadap Lapkeu Penjual & Pembeli
Parent Subsidiary
Cash 45,000 Land 45,000
Land 32,000 Cash 45,000
Gain on Land 13,000
Balance sheet :
Land 45.000 13.000 32.000
Jurnal Eliminasi-WP 2016 :
Parent
Gain 13.000
Cost = 32.000 Sa
le
2020
Price 45.000 Subsidiary
Gain 15.000
Sa
le
Down stream
Up stream
Down stream
Up stream
1/1/2015
Parent Subsidiary
Sold to
Cost = 32.000
Acquired at price
Acc depr = 12.000 45.000
Book value= 20.000 Useful life 5 years
04/27/2021 Chapter 6 : Intercompany profit 12
Transaction - Plant Asset
Jurnal terpisah Parent & Subsidiary
Parent Subsidiary
1/1 Cash 45.000 1/1 Equipmnt 45.000
Acc. Depr 12.000 Cash 45.000
Equipm 32.000
Gain on Sale 25.000
Balance sheet :
Equipment 45.000 25.000 20.000
Acc depr ( 9.000) 5.000 (4.000)
Balance sheet :
Equipment 45.000 25.000 20.000
Acc depr ( 18.000) 10.000 (8.000)
Balance sheet :
Equipment 45.000 25.000 20.000
Acc depr ( 27.000) 15.000 (12.000)
1/1/2015
Parent Subsidiary
Sold to
Cost = 32.000
Acquired at price
Acc depr = 12.000 15.000
Book value= 20.000 Useful life 5 years
04/27/2021 Chapter 6 : Intercompany profit 18
Transaction - Plant Asset
Jurnal terpisah Parent & Subsidiary
Parent Subsidiary
1/1 Cash 15.000 1/1 Equipmnt 15.000
Acc. Depr 12.000 Cash 15.000
Loss on Eq. 5.000
Equipm 32.000
Balance sheet :
Equipment 15.000 5.000 20.000
Acc depr ( 3000) 1.000 (4.000)
Balance sheet :
Equipment 15.000 5.000 20.000
Acc depr ( 6.000) 2.000 (8.000)
Up stream