Escolar Documentos
Profissional Documentos
Cultura Documentos
No
1
Pembelian
Investment in Trading Securities
Cash
Investment Expense
Cash
Pembelian
100,000,000
100,000,000
5,000,000
31 Des 2012 Penyesuaian Harga
10,000,000
10,000,000
110,000,000
100,000,000
10,000,000
Pembagian Dividen
Cash
Pembagian Dividen
10,000,000
5,000,000
Cash
10,000,000
105,000,000
105,000,000
5,000,000
5,000,000
12 = Rp1.100 x 100.000
0% x 100 juta)
110,000,000
105,000,000
5,000,000
10,000,000
10,000,000
40%
Jurnal Transaksi
390,000,000
850,000,000
Investment in S
Cash
150,000,000
Less : Dividen
75,000,000
%0wned 40%
925,000,000
Cash
370,000,000
20,000,000
Investment in S
(75.000.000 x 2 x 0,4)
Investment in S
30.000.000 x 40%
12,000,000
Income From S
Land
100.000.000 x 40%
40,000,000
Income from S
Building
Investment in S
50.000.000 x 40%
(20,000,000)
Equipment
Investment in S
30.000.000 x 40%
(12,000,000)
Excess Aloocation
20,000,000
Income from S
(20.000.000 x 7/12 : 10)
Investment in S
Income from S
(12.000.000 x 7/12 : 4)
Initial Cost
Net Income
Dividen
Inventory
Building
Equipment
Investment
390,000,000
84,000,000
(60,000,000)
(12,000,000)
1,166,667
1,750,000
Income
84,000,000
(12,000,000)
1,166,667
1,750,000
404,916,667
74,916,667
###
390,000,000
60,000,000
60,000,000
84,000,000
84,000,000
12,000,000
12,000,000
1,166,667
1,166,667
1,750,000
1,750,000
Cost Method
No
a
48,000
48,000
2,000
2,000
Eliminasi Dividen
Dividend Income
Dividen
37,500
Unamortized Excess
Inventory
Building
Equipment
Patent
Unamortized Excess
20,000
40,000
60,000
80,000
COGS
20,000
37,500
200,000
Inventory
f
20,000
500,000
100,000
200,000
600,000
200,000
24,000
4,000
12,000
8,000
14,000
12,500
1,500
Menghitung IFV, NCI dan Excess
Equity Method
Eliminasi Sales dan COGS
Sales
48,000
COGS
2,000
Inventory
40,000
Dividen
Investment in S
Unamortized Excess
Inventory
Building
Equipment
Patent
20,000
40,000
60,000
80,000
Unamortized Excess
COGS
20,000
Inventory
500,000
100,000
200,000
Investment in S
NCI - Begining
Amortisasi Asset
Other Expenses
24,000
Building
Equipment
Patent
NCI
NCI Expense
14,000
Dividen
NCI
Cost
1 Implied FV : 600.000 * 100/75
2 NCI = 25% * 800000
3 Excess = FV - BV
48,000
2,000
Alokasi Excess
Inventory = 10% * 200.000
Buildings = 20* 200.000
Equipment = 30% * 200.000
Patent
37,500
2,500
200,000
20,000
600,000
200,000
4,000
12,000
8,000
12,500
1,500
Net Income
Inventory
Building
Equipment
Patent
Unr Profit
600,000
800,000
200,000
200,000
20,000
40,000
60,000
80,000
200,000
Income Fr S
NCI Expense
75%
25%
75,000
25,000
(15,000)
(5,000)
(3,000)
(1,000)
(9,000)
(3,000)
(6,000)
(2,000)
(2,000)
40,000
14,000
Adjustment &
Elimination
P
S
D
Equity Method
700,000
48,000
sales
dividend income
Income from S
gain on sale of eq
cost of goods sold
800,000
40,000
10,000
300,000
400,000
depreciation expense
other expenses
NCI Expense
Net Income
add : R/E Jan 1 2014
deduct : dividend
155,000
160,000
60,000
140,000
235,000
397,500
200,000
100,000
100,000
50,000
432,500
150,000
85,000
100,000
150,000
60,000
70,000
100,000
20,000
70,000
50,000
140,000
570,000
602,500
30,000
100,000
160,000
330,000
40,000
60,000
40,000
2,000
20,000
24,000
14,000
100,000
80,000
1,767,500
850,000
200,000
135,000
1,000,000
432,500
85,000
115,000
500,000
150,000
1,767,500
850,000
500,000
Adjustment &
Elimination
Adjustment &
Elimination
Consolidated
ty Method
1,452,000
48,000
37,500
12,500
2,000
20,000
4,000
12,000
600,000
2,500
8,000
200,000
1,500
10,000
674,000
800,000
37,500
Cost Method
700,000
48,000
37,500
10,000
300,000
400,000
2,000
20,000
215,000
324,000
14,000
235,000
397,500
200,000
155,000
160,000
60,000
140,000
232,500
397,500
200,000
100,000
100,000
50,000
432,500
430,000
150,000
145,000
170,000
248,000
85,000
100,000
150,000
60,000
70,000
100,000
20,000
100,000
150,000
336,000
948,000
-
70,000
50,000
140,000
570,000
30,000
100,000
160,000
330,000
40,000
60,000
24,000
14,000
100,000
600,000
72,000
2,169,000
285,000
250,000
1,000,000
432,500
200,000
1,500
2,169,000
80,000
1,765,000
850,000
200,000
135,000
1,000,000
430,000
85,000
115,000
500,000
150,000
1,765,000
850,000
500,000
Adjustment &
Elimination
Consolidated
C
t Method
1,452,000
-
48,000
37,500
12,500
10,000
674,000
215,000
324,000
14,000
235,000
397,500
200,000
432,500
2,000
20,000
4,000
12,000
600,000
8,000
200,000
1,500
145,000
170,000
248,000
100,000
150,000
336,000
948,000
72,000
2,169,000
285,000
250,000
1,000,000
432,500
200,000
1,500
2,169,000