3 Methods for

consolidated
reporting
KRISTI INDRIYANI
3 Methods for consolidated reporting:
In preparing the Consolidated Financial Statements of the Parent
Company and its subsidiaries can be used three (3) methods:
A. Equity Method (Equity Method)
B. Incomplete Equity Method
C. Cost Method
• BASIC CONCEPTS OF EQUITY METHOD

The basic concept of the equity method basically views the Parent Company
investment in the Subsidiary as an equity participation so that if the
Subsidiary's net assets change due to its operational activities, it will
automatically cause a change in the investment value of the parent Company.

• EQUITY METHOD INVESTMENT LISTING PROCEDURE

If it is Profit, the parent company will debit the “Share Investments in

Subsidiary Companies” account and credit “Retained Profits”. Meanwhile, if a
loss, the parent company will debit "Retained Profit" and credit "Share
Investments in Subsidiary Companies".
Consolidation Techniques and Procedures:
1. Eliminate all reciprocal accounts (Recipocal Account).
An account recorded by both parties (parent and child) for the same
transaction
2. Arranging a Worksheet
Used to facilitate the preparation of financial reports.
Example:
Berikut ini adalah neraca PT Sinar dan PT Abadi pada tanggal 1 Maret 2013 setelah PT Sinar
membeli 85% saham PT Abadi yang beredar dengan harga Rp 22.500.000
Pada tanggal 23 Desember 2013, PT Abadi mengumumkan pembagian deviden sebesar Rp -3.100.000 sedangkan realisasi
pembayaran deviden baru terjadi pada tanggal 30 Desember 2013. selama tahun buku PT Sinar memperoleh laba Rp 4.700.000
dan PT Abadi Rp 3.800.000
Buatlah : jurnal yang diperlukan dan kertas kerja laporan konsolidasi
jurnal.
Kas PT Sinar : 4.300.000 + 2.635.000 + 4.700.000 = 11.635.000
Kas PT Abadi : 4.000.000 + 3.800.000 – 3.100.000 = 4.700.000
Inv.Saham PT Abadi : 22.500.000 + 3.230.000 – 2.635.000 = 23.095.000
LYD PT Sinar : 6.000.000 + 4.700.000 + 3.230.000 = 13.930.000
LYD PT Abadi : 2.500.000 + 3.800.000 – 3.100.000 = 3.200.000
KHPDNB (Goodwill) : 22.500.000 – (85% * 15.000.000) = 9.750.000

Jurnal Eliminasi dan Penyesuaian :

Modal Saham PT Abadi 7.650.000
Agio Saham 2.975.000
LYD PT Abadi 2.720.000
KHPDNB (Goodwill) 9.750.000
Inv.Saham PT Abadi 23.095.000

Jurnal pada saat membeli saham 1 April

Modal Saham PT Abadi 7.625.000
Agio Saham PT Abadi 2.975.000
LYD PT Abadi 2.125.000
Goodwill 9.750.000
Inv.Saham PT Abadi 22.500.000
 Consolidation Cost Method
• Definition of the Cost Method
Is a method of recording investment in which at the beginning of the acquisition of an investment, the investor records
the investment at its cost (historical cost accounting), dividends and profit distribution are recorded as income, but if
dividends received exceed the investor's share of the investee's profit, it is considered a recovery of the investment and is
recorded as a deduction from the investment.

• The Main Purpose of Preparation of Consolidated Financial Statements

Is to show the financial position and results of operations of the various affiliated companies as one unit.

• Features of the Cost Method

1. Profit or loss obtained by the subsidiary is not journalized.
2. The elimination of capital balance, agio, and LYD in subsidiary companies is determined by starting from the balance
sheet position.
3. Minority interest is determined by starting point at the end position after transaction on the consolidated paper.

• Listing Conditions in the Cost Method

1. The parent company recognizes income only from dividends on shares distributed by the subsidiary.
2. Profit or loss arises if part or all of the shares owned are sold.
3. Fixed number of share investment accounts.
4. There is an increase or decrease in the parent LYD.
Accounting Procedures for the cost method:
1. Parent company and subsidiary company are two different companies,
therefore dividends received on share capital need to be determined as
income.
2. Although the existing linkages between the parent company and subsidiary
companies may represent an economic entity.
3. If the cost of goods method is used, the parent company estimates for the
investment.
4. The figures reported for the shares of the subsidiary in the investment
estimate are at their original cost.
5. Dividend announcements by subsidiaries are recorded in the parent
company's books by debiting the dividend receivable estimates and
crediting the dividend income estimates.
 Pencatatan Dengan Metode Harga Perolehan
Pada Saat Pembelian Investasi (Sama Dengan Metode Equity)

Investasi Saham PT. Anak XXX

Kas XXX

Laba atau Rugi Anak Perusahaan : (Tidak Di Jurnal Atau Dicatat Oleh PT.

Induk)

Deviden Kas Anak Perusahaan :

Piutang Deviden / Kas XXX

Pendapatan Deviden XXX

(Perhitungan = % pemilikan x deviden kas anak perusahaan)

Apabila deviden tersebut berasal dari laba ditahan sebelum pemilikan, maka akan dicatat sebagai pengurang terhadap
Example
Tahun 2020 PT Masraffi membeli 5000 lembar saham dari 7500 lembar saham yang beredar
milik PT Kakraffi dengan total pembayaran sebesar Rp 20.000.000 secara tunai.
Berdasarkan contoh soal laporan keuangan konsolidasi metode cost diatas
maka anda harus membuat mengetahui apakah dalam perusahaan anak dan
induk perusahaan terjadi perubahan modal seperti adanya laba dan rugi bahkan
tambahan investasi saham. Adapun peristiwa perubahan modal yakni
Jurnal umum untuk mencatat transaksi perubahan modal pada saham anak perusahaan dapat dikerjakan
dengan menggunakan metode biaya. Contoh soal cost method menjadi pilihan kedua. Nah jurnal umum yang
terbentuk dari transaksi di atas yakni.
 Kondisi apa jika perusahaan anak tidak di konsolidasi berarti induk perusahaan tidak memperlukan neraca gabungan diantara
perusahaan yang dimilikinya. Nah anda perlu melakukan perhitungan terhadap masing-masing akun neraca saldo awal
perusahaan induk dan anak sebagai berikut ini.

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Jurnal Eliminasi Konsolidasi Metode Biaya dan Ekuitas
Jurnal eliminasi konsolidasi metode biaya dan ekuitas yang dapat dikerjakan oleh akuntan haruslah mampu memunculkan
akun kelebihan nilai buku diatas harga pokok atau KNBDHP ya. Walaupun begitu, belum tentu investasi saham anak
perusahaan dapat memperoleh seluruh modal di perusahaan.
Adapun jurnal eliminasi konsolidasi dengan menggunakan metode biaya atau cost method yang dapat dibuat yakni:
Laporan posisi keuangan atau neraca konsolidasi dengan menggunakan metode biaya siap dibuat. Contoh soal
dan jawaban laporan keuangan konsolidasi metode cost dapat dikerjakan dengan mudah melalui kertas kerja
penyusunan neraca saldo sebagai berikut ini.
Reviewing a Company's Consolidated
Report
1. Make groups, 1 group 3-4 people
2. Consider the example of a consolidated financial statement given
3. Look for a consolidated financial statement from a company
4. You review and you describe the consolidated financial condition
that has been obtained.
5. Between groups must use different consolidated financial
statements.
Writing Procedure:
1. Attach a consolidated financial statement of a company
2. Under the consolidated financial statements, you write a reviewer
for that financial report.
3. Make it into a paper, you write the cover with the JIU logo, name
of the group, the consolidated financial report, then your
assessment for the financial report.
4. Prepare to collect your maximum next week.