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perusahaan -
Sediaan
2
Penjualan sediaan antarperusahaan
3
No Intercompany Profits in Inventories
During 2011, Pet sold goods costing $1,000 to its subsidiary,
Sim, at a gross profit of 30%. Sim had none of this inventory
on hand at the end of 2011. The worksheet entry for 2011:
3-7
Upstream and Downstream Sales
Downstream Sales
Upstream Sales
5-8
Intercompany Inventory Sales
• Jurnal kerja untuk eliminasi laba antarperusahaan pada downstream
sales
Sales (-R, -SE) XXX
Cost of sales (-E, +SE) XXX
For the intercompany sales price
Cost of sales (E, -SE) XX
Inventory (-A) XX
For the profits in ending inventory
Investment in Subsidiary (+A) XX
Cost of sales (-E, +SE) XX
For the profits in beginning inventory
• Untuk upstream sales, jurnal terakhir termasuk juga debit
kepentingan nonpengendali, sharing laba realisasi antara
kepentingan pengendali dan nonpengendali
5-9
Contoh
5-10
Income Sharing with Downstream Sales –
PARENT Makes Sale
3-13
Ending Inventory on Hand
5-14
Parent Accounting
• Pot owns 90% of Sot acquired at book value (no
amortizations). During the current year, Sot reported
$10,000 income. Pot sold goods to Sot during the year
for $15,000 including a profit of $6,250. Sot still holds
40% of these goods at the end of the year.
• Unrealized profit in ending inventory
40%(6,250) = $2,500
• Pot's Income from Sot
90%(10,000) – 2,500 unrealized profits = $6,500
• Noncontrolling interest share
10%(10,000) = $1,000
5-15
Entries
• Ayat jurnal Pot's mencatat laba
5-16
Worksheet – Income Statement
5-17
Bagaimana jika?
5-18
RECOGNIZING PROFITS FROM
BEGINNING INVENTORIES
3-19
Intercompany Profits in Beginning
Inventory
• Unrealized profits in
• ending inventory one year
• Become
3-21
Direction of Sale and NCI
Penjualan downstream:
Laba dari anak
= CI%(Sub's NI) – Profits in EI + Profits in BI
Noncontrolling interest share
= NCI%(Sub's NI)
Penjualan upstream :
Laba dari anak
= CI%(Sub's NI – Profits in EI + Profits in BI)
Noncontrolling interest share
= NCI%(Sub's NI – Profits in EI + Profits in BI)
5-23
Upstream Example with
Amortization
• Perry acquired 70% of Salt on 1/1/2011 for $420 when Salt's equity consisted of
$200 capital stock and $200 retained earnings. Salt's inventory was understated by
$50 and building, with a 20-year life, was understated by $100. Any excess is
goodwill.
2011 2012
Perry Salt Perry Salt
Separate income $1,250 $705 $1,500 $745
Dividends $600 $280 $600 $300
• During 2011, Salt sold goods for $700 to Perry at a 20% markup. $240 of these
goods were in Perry's ending inventory.
• In 2012, Salt sold goods for $900 to Perry at a 25% markup and Perry still had
$100 on hand at the end of the year.
5-24
Analysis and Amortization
Cost of 70% of Salt $420
Implied value of Salt 420/.70 $600
Book value 200 + 200 400
Excess $200
5-25
2011 Income Sharing (Upstream)
$84
5-26
Jurnal ekuitas Perry's 2011
5-27
2011 Worksheet Entries (1 of 3)
• 1. Adjust for errors & omissions - none
• 2. Eliminate intercompany profits and losses
5-30
2012 Income Sharing (Upstream)
$90 5-31
Perry's 2012 Equity Entries
5-32
2012 Worksheet Entries (1 of 3)
• 1. Adjust for errors & omissions - none
• 2. Eliminate intercompany profits and losses
Sales (-R, -SE) 900
Cost of sales (-E, +SE) 900
Cost of Sales (E, -SE) 20
Inventory (-A) 20
Investment in Salt (+A) 28
Noncontrolling interest (-SE) 12
Cost of sales (-E, +SE) 40
• 3. Eliminate income & dividends from sub. and bring Investment
account to its beginning balance
Income from Salt (-R, -SE) 532
Dividends (+SE) 210
Investment in Salt (-A) 322
5-33
2012 Entries (2 of 3)
• 4. Record noncontrolling interest in sub's earnings &
dividends
Noncontrolling interest share (-SE) 228
Dividends (+SE) 90
Noncontrolling interest (+SE) 138
• 5. Eliminate reciprocal Investment & sub's equity balances
Capital stock (-SE) 200
Retained earnings (-SE) 625
Inventory (+A) 0
Building (+A) 95
Goodwill (+A) 50
Investment in Salt (-A) 679
Noncontrolling interest (+SE) 2915-34
2012 Entries (3 of 3)
5-35
Terima Kasih