% Terjual Pihak Ketiga

Penjual Pembeli
2019 2020
P S 80% 20%
S P 0% 100%
P S 40% 60%
S P 70% 30%
Total Unrealized Profit 31 Desember 2019
 Unrealized profit/loss 31 Desember
Sales COGS
2019
Rp 80,000,000 Rp 60,000,000 Rp 4,000,000 Downstream
Rp 108,000,000 Rp 90,000,000 Rp 18,000,000 Upstream
Rp 85,000,000 Rp 70,000,000 Rp 9,000,000 Downstream
Rp 90,000,000 Rp 80,000,000 Rp 3,000,000 Upstream
mber 2019 Rp 34,000,000
 % Terjual Pihak Ketiga
Penjual Pembeli Sales
2019 2020
P S 80% 20% Rp 80,000,000
S P 0% 100% Rp 108,000,000
P S 40% 60% Rp 85,000,000
S P 70% 30% Rp 90,000,000
Total Unrealized Profit 31 Desember 2019

Account Income from S NCI Expense

Net Income Rp 150,000,000 Rp 120,000,000 Rp 30,000,000
Inven. Downstream Rp 4,000,000 Rp 4,000,000
Inven. Upstream Rp 18,000,000 Rp 14,400,000 Rp 3,600,000
Inven. Downstream Rp 9,000,000 Rp 9,000,000
Inven. Upstream Rp 3,000,000 Rp 2,400,000 Rp 600,000
Total Rp 90,200,000 Rp 25,800,000
 Unrealized profit/loss 31 Desember
COGS
2019
Rp 60,000,000 Rp 4,000,000 Downstream
Rp 90,000,000 Rp 18,000,000 Upstream
Rp 70,000,000 Rp 9,000,000 Downstream
Rp 80,000,000 Rp 3,000,000 Upstream
Rp 34,000,000
 Perhitungan Excess Value
Harga Perolehan Rp 100,000,000 80%
Non Controlling Interest Rp 25,000,000 20%
Total Rp 125,000,000 100%
Nilai Ekuitas PT S
Common Stock Rp 80,000,000
Additional paid in Capital Rp -
Retained Earning Beginning Rp 25,000,000
Total Ekuitas PT S Rp 105,000,000
Excess Value Rp 20,000,000
Alokasi Excess Value
Patent Rp 20,000,000 10 tahun
P menjual ke S Downstream
Price Inventory P (Cost bagi S) Rp 50,000,000 100%
Margin p Rp 10,000,000 20%
Cost Inventory P Rp 40,000,000 80%
S menjual ke pihak ke 3 70%
Unrealized profit 30%
Net Income S Rp 80,000,000
dividen Rp 20,000,000
Jawab :
Income from S
Net Income Rp 64,000,000
Amortisasi Patent Rp 1,600,000
Unrealized Profit Rp 3,000,000
Income from S Rp 59,400,000
NCI Expense
Net Income Rp 16,000,000
Amortisasi Patent Rp 400,000
NCI Expense Rp 15,600,000
Investment in S
Investment in S awal Rp 100,000,000
Income from S Rp 59,400,000
Dividend P Rp 16,000,000
Investment in S akhir Rp 143,400,000
 Perhitungan Excess Value Jawab :
Harga Perolehan Rp 100,000,000 80% Income from S
Non Controlling Interest Rp 25,000,000 20% Net Income
Total Rp 125,000,000 100% Amortisasi Patent
Nilai Ekuitas PT S Unrealized Profit
Common Stock Rp 80,000,000 Income from S
Additional paid in Capital Rp - NCI Expense
Retained Earning Beginning Rp 25,000,000 Net Income
Total Ekuitas PT S Rp 105,000,000 Amortisasi Patent
Excess Value Rp 20,000,000 Unrealized Profit
Alokasi Excess Value NCI Expense
Patent Rp 20,000,000 10 tahun Investment in S
S menjual ke P Upstream Investment in S awal
Price Inventory S (Cost bagi P) Rp 50,000,000 100% Income from S
Margin S Rp 10,000,000 25% Dividend P
Cost Inventory S Rp 37,500,000 75% Investment in S akhir
P menjual ke pihak ke 3 70%
Unrealized profit 30%
Net Income S Rp 100,000,000
dividen Rp 20,000,000
 Income from S
Rp 80,000,000
Rp 1,600,000
Rp 3,000,000
Rp 75,400,000
NCI Expense
Rp 20,000,000
Rp 400,000
Rp 750,000
Rp 18,850,000
Investment in S
Rp 100,000,000
Rp 75,400,000
Rp 16,000,000
Rp 159,400,000
 Perhitungan Excess Value 2018 Jawab :
Harga Perolehan Rp 100,000,000 80% Income from S 2018
Non Controlling Interest Rp 25,000,000 20% Net Income
Total Rp 125,000,000 100% Amortisasi Patent
Nilai Ekuitas PT S Unrealized Profit
Common Stock Rp 80,000,000 Income from S
Additional paid in Capital Rp - NCI Expense 2018
Retained Earning Beginning Rp 25,000,000 Net Income
Total Ekuitas PT S Rp 105,000,000 Amortisasi Patent
Excess Value Rp 20,000,000 Unrealized Profit
Alokasi Excess Value NCI Expense
Patent Rp 20,000,000 10 tahun Investment in S 2018
S menjual ke P 2018 Upstream Investment in S awal
Price Inventory PS(Cost bagi P) Rp 80,000,000 100% Income from S
Margin S Rp 20,000,000 25% Dividend P
Cost Inventory S Rp 60,000,000 75% Investment in S akhir
P menjual ke pihak ke 3 70%
Unrealized profit 30%
Net Income S Rp 100,000,000
dividen Rp 20,000,000
S menjual ke P 2019 Upstream 2018
Price Inventory S (Cost bagi P) Rp 100,000,000 100%
Margin S Rp 20,000,000 20%
Cost Inventory S Rp 80,000,000 80%
P menjual ke pihak ke 3 60%
Unrealized profit 40%
Net Income S Rp 120,000,000 2019
dividen Rp 50,000,000
Income from S 2018 Income from S 2019
Rp 80,000,000 Net Income Rp 96,000,000
Rp 1,600,000 Amortisasi Patent Rp 1,600,000
Rp 4,800,000 Realized Profit 2018 Rp 4,800,000
Rp 73,600,000 Unrealized Profit 2019 Rp 6,400,000
NCI Expense 2018 Income from S Rp 92,800,000
Rp 20,000,000 NCI Expense 2019
Rp 400,000 Net Income Rp 24,000,000
Rp 1,200,000 Amortisasi Patent Rp 400,000
Rp 18,400,000 Realized Profit 2018 Rp 1,200,000
nvestment in S 2018 Unrealized Profit 2019 Rp 1,600,000
Rp 100,000,000 NCI Expense Rp 22,000,000
Rp 73,600,000 Investment in S 2019
Rp 16,000,000 Investment in S awal Rp 157,600,000
Rp 157,600,000 Income from S Rp 92,800,000
Dividend P Rp 40,000,000
Investment in S akhir Rp 210,400,000

Jurnal eliminasi Persediaan

Sales Rp 80,000,000
COGS Rp 80,000,000
COGS Rp 4,800,000 buat eliminasi unrealized milik parent
Inventory Rp 4,800,000
COGS Rp 1,200,000 buat eliminasi unrealized milik NCI
Inventory Rp 1,200,000
Sales Rp 100,000,000
COGS Rp 100,000,000
Investment in S Rp 4,800,000
NCI equity Rp 1,200,000
COGS Rp 6,000,000 buat eliminasi yang terealisasi
COGS Rp 6,400,000 buat eliminasi unrealized milik parent
Inventory Rp 6,400,000
COGS Rp 1,600,000 buat eliminasi unrealized milik NCI
Inventory Rp 1,600,000
 Perhitungan Excess Value 2018
Harga Perolehan Rp 108,000,000 90%
Non Controlling Interest Rp 12,000,000 10%
Total Rp 120,000,000 100%
Nilai Ekuitas PT S
Common Stock Rp 70,000,000
Additional paid in Capital Rp -
Retained Earning Beginning Rp 25,000,000
Total Ekuitas PT S Rp 95,000,000
Excess Value Rp 25,000,000
Alokasi Excess Value
Patent Rp 20,000,000 10 tahun
Equipment Undervalued Rp 5,000,000 4 tahun
S menjual ke P 2018 Upstream
Price Inventory S (Cost bagi P) Rp 70,000,000 100%
Margin S Rp 17,500,000 25%
Cost Inventory S Rp 52,500,000 75%
P menjual ke pihak ke 3 40%
Unrealized profit 60%
Net Income S 2018 Rp 70,000,000
dividen 2018 Rp 20,000,000
S menjual ke P 2019 Upstream
Price Inventory S (Cost bagi P) Rp 90,000,000 100%
Margin S Rp 18,000,000 20%
Cost Inventory S Rp 72,000,000 80%
P menjual ke pihak ke 3 40%
Unrealized profit 60%
Net Income S 2019 Rp 120,000,000
dividen 2019 Rp 50,000,000
Jawab :
Income from S 2018 Income from S 2019
Net Income Rp 63,000,000 Net Income
Amortisasi Patent Rp 1,800,000 Amortisasi Patent
Unrealized Profit Rp 9,450,000 Realized Profit 2018
Amortisasi Equipment Rp 1,125,000 Unrealized Profit 2019
Income from S Rp 50,625,000 Amortisasi Equipment
NCI Expense 2018 Income from S
Net Income Rp 7,000,000 NCI Expense 2019
Amortisasi Patent Rp 200,000 Net Income
Unrealized Profit Rp 1,050,000 Amortisasi Patent
Amortisasi Equipment Rp 125,000 Realized Profit 2018
NCI Expense Rp 5,625,000 Unrealized Profit 2019
Investment in S 2018 Amortisasi Equipment
Investment in S awal Rp 108,000,000 NCI Expense
Income from S Rp 50,625,000 Investment in S 2019
Dividend P Rp 18,000,000 Investment in S awal
Investment in S akhir Rp 140,625,000 Income from S
Dividend P
Investment in S akhir
Jurnal eliminasi Persediaan
2018 Sales Rp 70,000,000
COGS Rp 70,000,000
COGS Rp 9,450,000
Inventory Rp 9,450,000
COGS Rp 1,050,000
Inventory Rp 1,050,000
2019 Sales Rp 90,000,000
COGS Rp 90,000,000
Investment in S Rp 9,450,000
NCI equity Rp 1,050,000
COGS Rp 10,500,000
COGS Rp 9,720,000
Inventory Rp 9,720,000
COGS Rp 1,080,000
Inventory Rp 1,080,000
 Income from S 2019
Rp 108,000,000
Rp 1,800,000
Rp 9,450,000
Rp 9,720,000
Rp 1,125,000
Rp 104,805,000
NCI Expense 2019
Rp 12,000,000
Rp 200,000
Rp 1,050,000
Rp 1,080,000
Rp 125,000
Rp 11,645,000
Investment in S 2019
Rp 140,625,000
Rp 104,805,000
Rp 45,000,000
Rp 200,430,000
an

buat eliminasi unrealized milik parent

buat eliminasi unrealized milik NCI

buat eliminasi yang terealisasi

buat eliminasi unrealized milik parent

buat eliminasi unrealized milik NCI

 Kertas Kerja Konso
Neraca Saldo per 31 Des
dalam 000
Akun P

Sales Rp 5,000,000

Rent Income Rp 40,000

Dividend Income Rp 80,000
Rp -

COGS -Rp 2,250,000

Operating Expense -Rp 600,000

Rent Expense -Rp 120,000
Depreciation Expense -Rp 350,000
Interest Expense -Rp 300,000
Net Income Rp 1,500,000
NCI Expense
Consolidated NI
Retained Earning 01 Januari Rp 880,000

Dividen -Rp 200,000

Retained Earning 31 Desember Rp 2,180,000

Cash Rp 3,030,000
Account Receivable Rp 2,000,000
Inventory Rp 800,000
Prepaid Rent
Unamortized excess
Investment in S Rp 800,000

Land Rp 1,500,000
Building-net Rp 1,400,000
Equipment-net Rp 400,000
Goodwill
Total Asset Rp 9,930,000

Account Payable Rp 1,210,000

Unearned rent Rp 40,000
Bank loan Rp 1,500,000
Common Stock Rp 5,000,000
Retained Earning , 31 Desember Rp 2,180,000

NCI equity (begin)

NCI ending

Total Liability & Equity Rp 9,930,000

Jurnal Update Investment (a)

1/1/2016 Investment in S
Retained earning,begin
Jurnal Eliminasi Investasi awal (b)
12/31/2016 Common stock -S
Retained earning,begin
Unamortized excess
Investment in S
Noncontrolling interest Equity,begin
12/31/2016 Jurnal Alokasi Excess Value (c )
Building
Goodwill
Equipment
Unamortized excess
Jurnal Amortisasi Excess Value (d)
12/31/2016 Equipment
Depreciation Expense
Depreciation Expense
Building
Jurnal Eliminasi dividend dan Income ( e )
12/31/2016 Dividend Income
Dividend S
Noncontrolling interest Expense
Dividend S
Noncontrolling interest Equity (ending)
Jurnal Eliminasi Penjualan Persediaan ( f )
12/31/2016 Sales
COGS
Retained earning,begin
NCI equity,begin
COGS
COGS
Inventory
Jurnal Eliminasi Transaksi Sewa ( g )
12/31/2016 Rent Income
Rent Expense
Unearned Rent
Prepaid Rent
 Kertas Kerja Konsolidasi
Neraca Saldo per 31 Desember 2016
dalam 000
Eliminasi
S
D
Rp 900,000 f. Rp 200,000

g. Rp 40,000
e. Rp 80,000

-Rp 300,000 f. Rp 50,000 f.

f.

-Rp 90,000
-Rp 75,000 g.
-Rp 25,000 d. Rp 15,000 d.
-Rp 10,000
Rp 400,000
e. Rp 73,000

Rp 300,000 b. Rp 300,000 a.
f. Rp 20,000

-Rp 100,000 e.
e.
Rp 600,000 Rp 778,000

Rp 750,000
Rp 260,000
Rp 150,000 f.
Rp 40,000 g.
b. Rp 190,000 c.
a. Rp 72,000 b.

Rp 550,000
Rp 175,000 c. Rp 135,000 d.
Rp 25,000 d. Rp 5,000 c.
c. Rp 75,000
Rp 1,950,000

Rp 250,000
g. Rp 40,000
Rp 500,000
 Rp 600,000 b. Rp 600,000
Rp 600,000

f. Rp 5,000 b.
e.

Rp 1,950,000 Rp 1,900,000

Jurnal Update Investment (a)

Rp 72,000
Rp 72,000
rnal Eliminasi Investasi awal (b)
Rp 600,000
Rp 300,000
Rp 190,000
Rp 872,000
Rp 218,000
urnal Alokasi Excess Value (c )
Rp 135,000
Rp 75,000
Rp 20,000
Rp 190,000
rnal Amortisasi Excess Value (d)
Rp 5,000
Rp 5,000
Rp 15,000
Rp 15,000
Eliminasi dividend dan Income ( e )
Rp 80,000
Rp 80,000
Rp 73,000
Rp 20,000
Rp 53,000
Eliminasi Penjualan Persediaan ( f )
Rp 200,000
Rp 200,000
Rp 20,000
Rp 5,000
Rp 25,000 buat eliminasi yang terealisasi
Rp 50,000
Rp 50,000 eliminasi uneralized 2016
nal Eliminasi Transaksi Sewa ( g )
Rp 40,000
Rp 40,000 sudah terpakai
Rp 40,000
Rp 40,000 belum terpakai
 Perhitungan Excess Value 2015
Harga Perolehan
Non Controlling Interest
Total
Consolidated Statement
C Nilai Ekuitas PT S
Rp 5,700,000 Common Stock
Additional paid in Capital
Rp - Retained Earning Beginning
Rp - Total Ekuitas PT S
Excess Value
Alokasi Excess Value
Rp 200,000 -Rp 2,375,000 Equipment overvalued
Rp 25,000 Building undervalued
Goodwill
-Rp 690,000 Total
Rp 40,000 -Rp 155,000 Perhitungan Amortisasi Excess Value 2015
Rp 5,000 -Rp 385,000 Equipment overvalued
-Rp 310,000 Building undervalued
Rp 1,785,000
-Rp 73,000
Rp 1,712,000
Rp 72,000 Rp 932,000

Rp 80,000 -Rp 200,000

Rp 20,000
Rp 442,000 Rp 2,444,000

Rp 3,780,000
Rp 2,260,000
Rp 50,000 Rp 900,000
Rp 40,000 Rp -
Rp 190,000 Rp -
Rp 872,000 Rp -

Rp 2,050,000
Rp 15,000 Rp 1,695,000
Rp 20,000 Rp 410,000
Rp 75,000
Rp 11,170,000

Rp 1,460,000
Rp -
Rp 2,000,000
 Rp 5,000,000
Rp 2,444,000

Rp 218,000 Rp 213,000
Rp 53,000 Rp 53,000

Rp 1,900,000 Rp 11,170,000
rhitungan Excess Value 2015 Perhitungan Excess Value 2016
Rp 800,000 80% Investment in S 2015 Rp 800,000 b.
Rp 200,000 20% Update Investment Rp 72,000
Rp 1,000,000 100% Investment in S 2016 Rp 872,000 80%
Investment utuh 2016 Rp 1,090,000 100%
Rp 600,000 NCI equity Rp 218,000 20% a.
Rp - Nilai Ekuitas PT S
Rp 200,000 Common Stock Rp 600,000
Rp 800,000 Retained Earning Beginning Rp 300,000 c.
Rp 200,000 Total Rp 900,000
Excess Value Rp 190,000
-Rp 25,000 5 tahun Alokasi Excess Value
Rp 150,000 10 tahun Equipment overvalued -Rp 20,000 4 tahun
Rp 75,000 Building undervalued Rp 135,000 9 tahun
Rp 200,000 Goodwill Rp 75,000
mortisasi Excess Value 2015 Total Rp 190,000
Rp 5,000 Perhitungan Update Investment 2016
Rp 15,000 RE 01 Januari 2015 PT S Rp 200,000
RE 01 Januari 2016 Rp 300,000
Kenaikan RE Rp 100,000
equipment overvalue Rp 5,000
building undervalue Rp 15,000
Update Investment Rp 72,000 80%
Perhitungan Amortisasi Excess Value 2016
Equipment overvalued Rp 5,000
Building undervalued Rp 15,000
Perhitungan Retained Earning P 2016
Retained Earning 2015 Rp 400,000
Net Income 2015 Rp 600,000
Dividend 2015 -Rp 200,000
Dividend Income 2015 dari S Rp 80,000
Retained Earning 01 Januari 2016 Rp 880,000
Perhitungan Net Income & dividend 2016
Net Income Rp 400,000
equipment overvalue Rp 5,000
Building undervalue Rp 15,000
Realized profit 2015 25000
Unrealized profit 2016 50000
Net Income adjustment Rp 365,000 100%
Income induk Rp 292,000 80%
Income nci Rp 73,000 20%
Dividend utuh Rp 100,000 100%
Dividend induk Rp 80,000 80%
dividend nci Rp 20,000 20%
Transaksi Inventory :
Price Inventory S ( Cost bagi P) 2015 Rp 125,000
Cost S 2016 Rp 100,000
Margin S 2016 Rp 25,000 unrealized 2015 & realized 2016

Price Inventory S ( Cost bagi P) 2016 Rp 200,000

Margin S 2016 Rp 50,000 unrealized 2016

01 Juli 2016 S menyewa gedung P Rp 80,000 untuk 1 tahun

terpakai 6 bulan Rp 40,000
sisa 6 bulan Rp 40,000
 Kertas Kerja Konso
Neraca Saldo per 31 Des
dalam 000
Akun P

Sales Rp 5,000,000

Rent Income Rp 40,000

Income from S Rp 292,000

COGS -Rp 2,250,000

Operating Expense -Rp 600,000

Rent Expense -Rp 120,000
Depreciation Expense -Rp 350,000
Interest Expense -Rp 300,000
Net Income Rp 1,712,000
NCI Expense
Consolidated NI
Retained Earning 01 Januari Rp 932,000

Dividen -Rp 200,000

Retained Earning 31 Desember Rp 2,444,000

Cash Rp 3,030,000
Account Receivable Rp 2,000,000
Inventory Rp 800,000
Prepaid Rent
Unamortized excess
Investment in S Rp 1,064,000

Land Rp 1,500,000
Building-net Rp 1,400,000
Equipment-net Rp 400,000
Goodwill
Total Asset Rp 10,194,000

Account Payable Rp 1,210,000

Unearned rent Rp 40,000
Bank loan Rp 1,500,000
Common Stock Rp 5,000,000
Retained Earning , 31 Desember Rp 2,444,000

NCI equity (begin)

NCI ending

Total Liability & Equity Rp 10,194,000

Jurnal Eliminasi Investasi awal (a)

12/31/2016 Common stock -S
Retained earning,begin
Unamortized excess
Investment in S
Noncontrolling interest Equity,begin
12/31/2016 Jurnal Alokasi Excess Value (b)
Building
Goodwill
Equipment
Unamortized excess
Jurnal Amortisasi Excess Value (c)
12/31/2016 Equipment
Depreciation Expense
Depreciation Expense
Building
Jurnal Eliminasi dividend dan Income ( d )
12/31/2016 Income From S
Dividend S
Investment in S
Noncontrolling interest Expense
Dividend S
Noncontrolling interest Equity (ending)
Jurnal Eliminasi Penjualan Persediaan ( f )
12/31/2016 Sales
COGS
Investment in S
NCI equity,begin
COGS
COGS
Inventory
Jurnal Eliminasi Transaksi Sewa ( g )
12/31/2016 Rent Income
Rent Expense
Unearned Rent
Prepaid Rent
 Kertas Kerja Konsolidasi
Neraca Saldo per 31 Desember 2016
dalam 000
Eliminasi
S
D
Rp 900,000 f. Rp 200,000

g. Rp 40,000
d. Rp 292,000

-Rp 300,000 f. Rp 50,000 f.

f.

-Rp 90,000
-Rp 75,000 g.
-Rp 25,000 c. Rp 15,000 c.
-Rp 10,000
Rp 400,000
d. Rp 73,000

Rp 300,000 a. Rp 300,000

-Rp 100,000 d.
d.
Rp 600,000 Rp 970,000

Rp 750,000
Rp 260,000
Rp 150,000 f.
Rp 40,000 g.
a. Rp 190,000 b.
f. Rp 20,000 a.
d.
Rp 550,000
Rp 175,000 b. Rp 135,000 c.
Rp 25,000 c. Rp 5,000 b.
b. Rp 75,000
Rp 1,950,000

Rp 250,000
g. Rp 40,000
Rp 500,000
 Rp 600,000 a. Rp 600,000
Rp 600,000

f. Rp 5,000 a.
d.

Rp 1,950,000

rnal Eliminasi Investasi awal (a)

Rp 600,000
Rp 300,000
Rp 190,000
Rp 872,000
Rp 218,000
urnal Alokasi Excess Value (b)
Rp 135,000
Rp 75,000
Rp 20,000
Rp 190,000
rnal Amortisasi Excess Value (c)
Rp 5,000
Rp 5,000
Rp 15,000
Rp 15,000
Eliminasi dividend dan Income ( d )
Rp 292,000
Rp 80,000
Rp 212,000
Rp 73,000
Rp 20,000
Rp 53,000
Eliminasi Penjualan Persediaan ( f )
Rp 200,000
Rp 200,000
Rp 20,000
Rp 5,000
Rp 25,000 buat eliminasi yang terealisasi
Rp 50,000
Rp 50,000 eliminasi unrealized 2016
nal Eliminasi Transaksi Sewa ( g )
Rp 40,000
Rp 40,000 sudah terpakai
Rp 40,000
Rp 40,000 belum terpakai
 Perhitungan Excess Value 2015
Harga Perolehan
Non Controlling Interest
Total
Consolidated Statement
C Nilai Ekuitas PT S
Rp 5,700,000 Common Stock
Additional paid in Capital
Rp - Retained Earning Beginning
Rp - Total Ekuitas PT S
Excess Value
Alokasi Excess Value
Rp 200,000 -Rp 2,375,000 Equipment overvalued
Rp 25,000 Building undervalued
Goodwill
-Rp 690,000 Total
Rp 40,000 -Rp 155,000 Perhitungan Amortisasi Excess Value 2015
Rp 5,000 -Rp 385,000 Equipment overvalued
-Rp 310,000 Building undervalued
Rp 1,785,000 Income from S 2015
-Rp 73,000 Net Income 2015
Rp 1,712,000 Building undervalued
Rp 932,000 Equipment overvalued
Unrealized Profit
Income from S 2015
Rp 80,000 -Rp 200,000 Dividend
Rp 20,000 Income from S 2015
Rp 370,000 Rp 2,444,000

Rp 3,780,000
Rp 2,260,000
Rp 50,000 Rp 900,000
Rp 40,000 Rp -
Rp 190,000 Rp -
Rp 872,000 Rp -
Rp 212,000
Rp 2,050,000
Rp 15,000 Rp 1,695,000
Rp 20,000 Rp 410,000
Rp 75,000
Rp 11,170,000

Rp 1,460,000
Rp -
Rp 2,000,000
 Rp 5,000,000
Rp 2,444,000

Rp 218,000 Rp 213,000
Rp 53,000 Rp 53,000

Rp - Rp 11,170,000
erhitungan Excess Value 2015 Perhitungan Excess Value 2016
Rp 800,000 80% Investment in S 2015 Rp 800,000
Rp 200,000 20% Update Investment Rp 72,000
Rp 1,000,000 100% Investment in S 2016 Rp 872,000 80%
Investment utuh 2016 Rp 1,090,000 100%
Rp 600,000 NCI equity Rp 218,000 20%
Rp - Nilai Ekuitas PT S
Rp 200,000 Common Stock Rp 600,000
Rp 800,000 Retained Earning Beginning Rp 300,000
Rp 200,000 Total Rp 900,000
Excess Value Rp 190,000
-Rp 25,000 5 tahun Alokasi Excess Value
Rp 150,000 10 tahun Equipment overvalued -Rp 20,000 4 tahun
Rp 75,000 Building undervalued Rp 135,000 9 tahun
Rp 200,000 Goodwill Rp 75,000
Amortisasi Excess Value 2015 Total Rp 190,000
Rp 5,000 Perhitungan Update Investment 2016
Rp 15,000 RE 01 Januari 2015 PT S Rp 200,000
come from S 2015 RE 01 Januari 2016 Rp 300,000
Rp 160,000 Kenaikan RE Rp 100,000
Rp 12,000 equipment overvalue Rp 5,000
Rp 4,000 building undervalue Rp 15,000
Rp 20,000 Update Investment Rp 72,000 80%
Rp 132,000 Perhitungan Amortisasi Excess Value 2016
Rp 80,000 Equipment overvalued Rp 5,000
Rp 52,000 Building undervalued Rp 15,000
Perhitungan Retained Earning P 2016
Retained Earning 2015 Rp 400,000
Net Income 2015 Rp 600,000
Dividend 2015 -Rp 200,000
Dividend Income 2015 dari S Rp 80,000
Income from S 2015 Rp 52,000
Retained Earning 01 Januari 2016 Rp 932,000
Perhitungan Net Income & dividend 2016
Net Income Rp 400,000
equipment overvalue Rp 5,000
Building undervalue Rp 15,000
Realized profit 2015 25000
Unrealized profit 2016 50000
Net Income adjustment Rp 365,000 100%
Income induk Rp 292,000 80%
Income nci Rp 73,000 20%
Dividend utuh Rp 100,000 100%
Dividend induk Rp 80,000 80%
dividend nci Rp 20,000 20%
 Transaksi Inventory :
b. Price Inventory S ( Cost bagi P) 2015 Rp 125,000
Cost S 2016 Rp 100,000
Margin S 2016 Rp 25,000

a. Price Inventory S ( Cost bagi P) 2016 Rp 200,000

Margin S 2016 Rp 50,000

c. 01 Juli 2016 S menyewa gedung P Rp 80,000

terpakai 6 bulan Rp 40,000
sisa 6 bulan Rp 40,000
unrealized 2015 & realized 2016

unrealized 2016

untuk 1 tahun