INTERCOMPANY TRANSACTION - INVENTORY

DENGAN UNREALIZED PROFIT (PERSEDIAAN AKHIR)

Reporting Consolidated
Financial Statement
PT.P afiliate of PT.S

PT.L-1 PT.P PT.S PT.L-2

$ 30.000 $ 36.000 $ 37.500
$ 6.000

Elimination of Intercompany
profit and Unrealized Profit
ILUSTRASI:

B SELAMA TH 2012:
PT.S MEMBELI PERSEDIAAN PADA PT.P SEHARGA $ 36,000
HARGA POKOK PERSEDIAAN PD PT.P TERCATAT $ 30,000
PT.S MENJUAL PERSEDIAAN TSB KE PELANGGAN $ 37,500
PT.S MENJUAL KE PIHAK LAIN DGN PERSED AKHIR $ 6,000

JURNAL TRANSAKSI ANTAR PERUSAHAAN:

1 DI PT.P: Rumus UnRealized Profit=
PERSEDIAAN (Inventory) 30,000
UTG DAG (Account Payable) 30,000 = P.Ak x (ICS-COS)
ICS
PTG DAG (Account Receivable) 36,000 atau
PENJUALAN (Sale) 36,000 = P/Ak - P/Ak
(ICS/COS)
HPP (Cost of Sale) 30,000
PERSEDIAAN 30,000 ICS=Inter Company 36,000
Sale
2 DI PT.S:
PERSEDIAAN (Inventory) 36,000 Ending Inventory= 6,000
UTG DAG (Account Payable) 36,000
Margin -ICS=(36.000-30.000) = 6,000
PTG DAG (Account Receivable) 37,500 Unrealized profit= 1,000
PENJUALAN (Sale) 37,500 5,000
1.20
HPP (Cost of Sale) 30,000 (6.000/36.000 x 6.000) =
PERSEDIAAN 30,000 atau
6,000
6.000 -
36000/30.000
CATATAN:
1 DISISAKAN SEBAGAI PERSEDIAAN AKHIR PER 31/12/12 SEBESAR = $ 6,000
2 JADI HP PERSEDIAAN TDK TERCATAT SEBESAR $ 36.000 MELAINKA $ 30,000
3 UNREALIZED PROFIT =6.000/36.000X(36.000-30.000) $ 1,000
(ATAU=6.000-6000/(36.000:30.000)

ELIMINASI DLM KERTAS KERJA KONSOLIDASI:

PT.P PT.S(100%) ELIMINASI KONSOLI
R/L: D K DASI
PENJUALAN 36,000 37,500 1 36,000 37,500
HPP 30,000 30,000 2 1,000 1 36,000 25,000
LABA KOTOR 12,500
NERACA:
PERSEDIAAN 6,000 2 1,000 5,000

JURNAL ELIMINASI INTERCOMPANY TRANSACTION-PERSEDIAAN

Sale 36,000 ICS 2012
Cost of Sale 36,000

Cost of Sale 1,000 URP-2012

Inventory 1,000