Mata Kuliah : Akuntansi Keuangan Lanjutan II

Diketahui: - Pannel Corporation -> Perusahaan Induk

- Smittie Corporation -> Perusahaan Anak
- Pannel Corp. Acquired on 80 % interest in Smittie Corp. -> January 1, 2016
- Cost equal to book value and fair value
- Pannel sells merchandise to Smittie at 120% of Pannel's cost.
- Intercompany sales information for 2016 and 2017 :
2016 2017
a. Intercompany sales at selling price $ 120.000 180,000
merchandise acquired from pannel
remaining
b. Unsold by Sittie on Dec, 31 60,000 30,000

- Smiitie report $ 200.000 net income for 2016 and $ 250.000 for 2017
Jawab:
a. Unrealized profit in Smittie's inventories at Dec 11, 2016 and 2017 ?
>> Realized Profit 2016 = 100
x 60,000 = 50,000
120
Jadi, unrealized profit 2016 = 60.000 - 50.000 = 10.000

>> Realized Profit 2017 = 100

x 30,000 = 25,000
120
Jadi, unrealized profit 2017 = 30.000 - 25.000 = 5.000

b. Panel's income from Smitte for 2016 ?

=(80% x 200.000) - 10.000 = 150.000

Jadi, income 2016 from Smittie = 150.000

c. Panel's income from Smitte for 2017 ?

=[(80% x 250.000) - 5.000] + 10.000 = 205.000

Jadi, income 2017 from Smittie = 205.000