Wednesday, January 01, 2020 ###

Induk P S
Anak S
Cost 180,000 Cost
% 80% %
Implied Value 225,000 Implied Value
BV Equity BV Equity
C/S 50,000
R/E 150,000 200,000
Excess 25,000
Alokasi :
Patent 5 25,000

Equity Method ###

Account P S Ref Dr
Income Statement :
Sales 140,000 100,000
Gain on Land 3,000
Income from S 31,600 d 31,600
Income from P 4,000 d 4,000

Cost of Sales - 80,000 - 55,000

Other Expense - 10,000 - 5,000 b 5,000
NCI Expense f 8,400
Net Income 81,600 47,000
Retained Earning :
R/E Beg - P 420,000
R/E Beg - S 150,000 a 150,000

Add : N/I 81,600 47,000

Dividend - P - 16,000
Dividend - S - 20,000

R/E Ending 485,600 177,000

Balance Sheet:
Cash 49,000 36,000
A/R 70,000 50,000
Inventory 110,000 50,000
Plant Asset (net) 273,000 100,000

Investment in S 217,600 c 2,000

Investment in K 100,000

Patent - - a 25,000
Total Assets 719,600 336,000

A/P 70,000 70,000

Other Liabilities 84,000 39,000
C/S - P 80,000
C/S - S 50,000 a 50,000
R/E 485,600 177,000
Less : Treasury Stock e 100,000
NCI Equity

Total Liabilities and Equity 719,600 336,000

1 1 376,000

Treasury Shares Method

P S
Separated Income 50,000 43,000 93,000
Amortisasi Patent - - 5,000 - 5,000
Realized Gain 2,000 2,000
Dividend Income - P 4,000 4,000
Jumlah Sementara 52,000 42,000 94,000

Jml Sementara 52,000 42,000

Distribusi Income Sam 33,600 - 33,600 85,600
Consolidated Income 85,600 8,400
NCI Expense 8,400 94,000
Income from S 31,600 1
 Transaksi Intercompany
beli P Penjual Jenis Barang
P Downstream Land
100,000
20%
500,000 Keterangan :
500,000
Cash - P diganti jumlahnya agar neraca awal P menjadi balance
A/P - S diganti jumlahnya agar neraca awal S menjadi balance

Treasury Stock Method

Ref Cr Consolidated Jurnal Konsolidasi :
a C/S - S
240,000 R/E Beg. - S
c 2,000 5,000 Patent
- Investment in S
- NCI Equity
- b Other Expense
- 135,000 Patent
- 20,000 c Investment in S
- 8,400 Gain on Land
81,600 d Income from S
Income from P
420,000 Dividend - S
- Investment in S
- e Treasury Stock
81,600 Investment in P
- 16,000 f NCI Expense
d 16,000 - 4,000 Dividend - S
f 4,000 4,000 NCI Equity
485,600

85,000
120,000
160,000
373,000
-
-
a 180,000 20,000
d 19,600
e 100,000 -

b 5,000 20,000
 778,000

140,000
123,000
80,000
-
485,600
- 100,000
a 45,000 49,400
f 4,400

778,000 -
1 376,000 1

Conventional Method
i) P= (50000 + [80% * S] - [80% * 5000] + 2000)
P - 0,8S = 48,000 P=
ii) S= 43000 + 0,2P S=
-0,2P + S = 43,000

Equation : AX = B
A= 1.00 - 0.80 X = P
- 0.20 1.00 S

A-1 = 1.19 0.95 X = #NAME?

0.24 1.19 #NAME?
0.8 0.2
Income from S = (80% * S) - (20% * P)
= 50,095 19,619
= 30,476
Add :
Realized Gain 2,000
Deduct :
Amortisasi Patent - 4,000
SUM 28,476

NCI Expense = 20% * S

= 12,524
 Harga Jual Cost Profit Status
4,000 2,000 2,000 Realized

easury Stock Method SUMIF Check :

a 225,000 225,000
50,000 b 5,000 5,000
150,000 c 2,000 2,000
25,000 d 35,600 35,600
180,000 e 100,000 100,000
45,000 f 8,400 8,400
5,000
5,000
2,000
2,000
31,600
4,000
16,000
19,600
100,000
100,000
8,400
4,000
4,400
 98,095
62,619

B= 48,000
43,000
 Sunday, January 01, 2017 ###
Induk P S
Anak S
Cost 360,000 Cost
% 90% %
Implied Value 400,000
BV Equity
C/S 200,000
R/E 150,000 350,000
Excess 50,000
Alokasi :
Goodwill 50,000

Equity Method ###

Account P S Ref Dr
Income Statement :
Sales 400,000 100,000

Income from S 17,000 c 17,000

Income from P 10,000 c 10,000

Cost of Sales - 200,000 - 50,000

Other Expense - 50,000 - 30,000
NCI Expense d 3,000
Net Income 167,000 30,000
Retained Earning :
R/E Beg - P 300,000
R/E Beg - S 200,000 a 200,000

Add : N/I 167,000 30,000

Dividend - P - 90,000
Dividend - S - 20,000

R/E Ending 377,000 210,000

Balance Sheet:
Cash 60,000 40,000
A/R 70,000 50,000
Inventory 110,000 60,000
Plant Asset (net) 293,000 280,000

Investment in S 197,000

Investment in K 70,000

Goodwill - - a 50,000
Total Assets 730,000 500,000

A/P 53,000 40,000

Other Liabilities 79,000 50,000
C/S - P 400,000
C/S - S 200,000 a 200,000
R/E 377,000 210,000
Treasury Stock b 70,000
NCI Equity

Total Liabilities and Equity 909,000 500,000

- 1 550,000

Treasury Shares Method

P S
Separated Income 150,000 20,000 170,000
-
-
Dividend Income - P 10,000 10,000
Jumlah Sementara 150,000 30,000 180,000
Distribusi Income Sam 27,000 - 27,000
Consolidated Income 177,000 177,000
NCI Expense 3,000 3,000
Income from S 17,000 180,000
 Transaksi Intercompany
beli P Penjual Jenis Barang

70,000
10%
Keterangan :
Cash - P diganti jumlahnya agar neraca awal P menjadi balance

Ref Cr Consolidated Jurnal Konsolidasi :

a C/S - S
500,000 R/E Beg. - S
- Goodwill
- Investment in S
- NCI Equity
- b Treasury Stock
- 250,000 Investment in P
- 80,000 c Income from S
- 3,000 Income from P
167,000 Dividend - S
Investment in S
300,000 d NCI Expense
- Dividend - S
- NCI Equity
167,000
- 90,000
c 18,000 - 2,000
d 2,000 2,000
377,000

100,000
120,000
170,000
573,000
-
-
a 405,000 - 217,000
c 9,000
b 70,000 -

50,000
 796,000

93,000
129,000
400,000
-
377,000
- 70,000
a 45,000 46,000
d 1,000

975,000 - 179,000
1 550,000 -

Conventional Method
i) P= (150000 + [90% * S])
P - 0,9S = 150,000 P=
ii) S= 20000 + 0,1P S=
-0,1P + S = 20,000

Equation : AX = B
A= 1.00 - 0.90 X = P
- 0.10 1.00 S

A-1 = 1.10 0.99 X = #NAME?

0.11 1.10 #NAME?
0.9 0.1
Income from S = (90% * S) - (10% * P)
= 34,615 18,462
= 16,154
Add :
Realized Gain -
Deduct :
Amortisasi Patent -
SUM 16,154

NCI Expense = 10% * S

= 3,846
Harga Jual Cost Profit Status

SUMIF Check :
200,000 a 450,000 450,000
200,000 b 70,000 70,000
50,000 c 27,000 27,000
405,000 d 3,000 3,000
45,000 e - -
70,000 f - -
70,000
17,000
10,000
18,000
9,000
3,000
2,000
1,000
 184,615
38,462

B= 150,000
20,000