Nama : Arina Nurfitri Fauzi Jamil

NPM : C10170054
Akuntansi Keuangan Lanjutan II - D
QUIZ pertemuan 13

cost of PT Cakar 70%

implied value of PT Cakar
book value
excess

allocated to
tanah (14jt x 70%) 9,800,000
goodwill (sisanya) 26,200,000
total 36,000,000

income sharing DOWNSTREAM

subsidiary net income 20,000,000
current amortizations -
adjusted income 20,000,000

defer profits in EI -8,000,000

recognize profits in BI 30,000,000

dividen subsidiary 5,000,000

income sharing UPSTREAM

subsidiary net income 20,000,000
current ammortization
adjusted income 20,000,000

defer profits in EI 25,000,000

recognize profits in BI 15,000,000

dividend subsidiary 5,000,000

worksheet entries
1. adjusted for errors & omissions - none
2. eliminate intercompanny profits and share
sales 200,000,000
cost of sales 200,000,000
cost of sales 25,000,000
inventory 25,000,000
3. eliminate income & dividends from subsidiary
income from PT Kuku 11,500,000
dividends 5,000,000
investment in PT Kuku 315,700,000
4. record noncontroling interest in subsidiary
noncontroling interest share 65,000,000
dividends 35,000,000
noncontroling interest 30,000,000
5.eliminate reciplocal
capital stock 110,000,000
retained earning 250,000,000
inventory
building 250,000,000
goodwill 26,200,000
investment in PT Kuku 315,700,000
noncontroling interest 30,000,000
6.amortize fair value/ book value
cost of sales 25,000,000
inventory 25,000,000
depreciations expense 250,000,000
building 250,000,000

pada tanggal 1 januari 20X9 , PT Cakar mempunyai keuntungan antar perusahaan belum terealisasi
persediaan 30,000,000
dividen 2,000,000
laba bersih 3,000,000
kas 30,000,000

selama tahun 20X9 menjual persediaan

laba blm terealisasi = 30.000.000
biaya perolehan
70%(37.000.000)-30.000.000 = 4.100.000

gain on sale of equip 30,000,000

equipment 30,000,000
accumulated depreciation 4,100,000
depreciation expense 4,100,000

pada tanggal 1 januari 20X6 PT Cakar membayar pembelian peralatan

penjualan 8,000,000
kas 8,000,000
(120.000.000 / 15 )

tahun 20X1 menjual tanah

harga jual 22,000,000
harga beli 37,000,000
laba tdk terealisasi 15,000,000
 LAPORAN KONSOLIDASI
PT Cakar PT Kuku
akun debit kredit debit
kas dan piutang usaha 81,300,000 85,000,000
persediaan 200,000,000 110,000,000
tahan 270,000,000 250,000,000
bangunan dan peralatan 270,000,000 250,000,000
investasi pada saham PT Kuku 315,700,000
goodwill 26,200,000 26,200,000
akum penyusutan 40,000,000 30,000,000
total aktiva 1,203,200,000 751,200,000
utang usaha 60,000,000
utang obligasi
saham biasa 200,000,000
saldo laba 586,000,000
total passiva 846,000,000
total
 291,200,000
416,000,000 291.200.000 : 70%
380,000,000
36,000,000

CI share 70% NCI share 30%

14,000,000 6,000,000
-8,000,000
30,000,000
36,000,000

3,500,000
1,500,000

CI Share 70% NCI share 30%

14,000,000 6,000,000
-17,500,000 -7,500,000
15,000,000 1,500,000
11,500,000

3,500,000
1,500,000
PT Kuku eliminasi
kredit debit kredit konsolidasi
166,300,000
37,000,000 273,000,000
15,000,000 505,000,000
520,000,000
315,700,000
54,400,000
70,000,000
1,904,400,000
30,000,000 90,000,000

150,000,000 350,000,000
250,000,000 15,000,000 821,000,000
430,000,000 1,261,000,000
3,165,400,000