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  • Akl 1

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    05. Dzulfiqar M.A.M
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    Accounting

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    AKL-1

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    Accounting

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    9 views9 pages

    Akl 1

    Uploaded by

    05. Dzulfiqar M.A.M
    Accounting

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 9

    2020

    P akuisisi 80% S
    2019
    S akuisisi 60% T

    2020 Seperated Income


    P 600,000
    S 250,000
    T 350,000

    a. pendapatan investasi P selama 2020


    b. besar bagian laba untuk NCI 2020
    c. pendapatan investasi P, unrealized profit Rp. 35.000
    Penjualan invent dr S ke P

    P S T CI NCI Total
    Seperated Income 600,000 250,000 350,000 1,200,000
    Allocate
    T's income allocation
    60% S ; 40% NCI 210,000 (350,000) 140,000
    S's income allocation
    80% S; 20% NCI 368,000 (460,000) 92,000
    P's income allocation
    100% CI (968,000) 968,000
    Consolidated net Income 968,000 232,000 1,200,000

    c.
    P S T CI NCI Total
    Seperated Income 600,000 250,000 350,000 1,200,000
    deduct: Unrealized pofit (35,000) (35,000)
    Income after elimination 600,000 215,000 350,000 1,165,000
    Allocation
    T's income allocation
    60% S ; 40% NCI 210,000 (350,000) 140,000
    S's income allocation
    80% S; 20% NCI 340,000 (425,000) 85,000
    P's income allocation
    100% CI (940,000) 940,000
    Consolidated net Income 940,000 225,000 1,165,000
    a. P's Income From S = 368,000
    b. NCI Share = 232,000

    P's income from S = 340,000


    NCI Share = 85,000
    P akuisisi 80% S, P akuisisi 60% T, S akuisisi 20% T

    2019 Seperated Income PT Papan


    P 300,000 6
    %08 0
    S 160,000 %
    T 120,000
    PT Sandang 20% PT Tiara

    % NCI - S =100%-80% 20%


    % NCI - T =100%-60%-20% 20%
    Total %NCI = 10.48%

    P S T CI NCI Total
    Seperated Income 300,000 160,000 120,000 580,000
    Allocate
    T's income allocation
    60% P ; 20% S ; 20% NCI 72,000 24,000 (120,000) 24,000
    S's income allocation
    80% S; 20% NCI 147,200 (184,000) 36,800
    P's income allocation
    100% CI (519,200) 519,200
    Consolidated net Income 519,200 60,800 580,000
    2019
    P akuisisi 90% S
    COI 90,000,000
    implied value 100,000,000
    CS 50,000,000
    RE 35,000,000 85,000,000
    a. Excess Paten 15,000,000
    Amortisasi Unamort amort unamort
    Paten 15,000,000 (3,000,000) 12,000,000

    2018
    S akuisisi 70% T
    COI 35,000,000
    Implied Value 50,000,000
    CS 30,000,000
    RE 16,000,000 46,000,000
    a. Excess Goodwill 4,000,000

    1 Juli 2019
    PT P jual peralatan ke PT S
    harga 80,000,000
    cost 100,000,000
    disusutkan 30,000,000 garis lurus
    sisa umur 8 thn
    gain on equipment 10,000,000
    penyusutan 2019 625,000

    P S T
    Seperated Income 100,000,000 60,000,000 30,000,000
    Dividen 80,000,000 30,000,000 20,000,000

    P S T
    Seperated Income 100,000,000 60,000,000 30,000,000
    Allocate
    T's income allocation
    70% S ; 30% NCI 21,000,000
    S's income allocation
    Amortisasi Paten (3,000,000)
    Unrealized Gain on Equipment (10,000,000)
    Realized Gain on Equipment 625,000
    90% S; 10% NCI 70,200,000 (78,000,000)
    P's income allocation
    100% CI (160,825,000)
    Consolidated net Income

    b. P's Income from S 60,825,000


    S's Income from T 21,000,000
    d. NCI Share = 16,800,000

    c. Investment in S 31 des 2019


    Beginning 90,000,000
    Income from S 60,825,000
    Dividend (27,000,000)
    Ending 123,825,000
    CI NCI Total
    190,000,000

    9,000,000

    (3,000,000)
    (10,000,000)
    625,000
    7,800,000

    160,825,000
    160,825,000 16,800,000 177,625,000
    PT P memiliki 80% Sol Co.
    Sol memiliki 15% PT P

    Seperated income P S
    6,000,000 3,000,000

    Metode Saham Treasuri


    P S CI NCI
    Seperated Income 6,000,000 3,000,000 9,000,000
    Income Allocation
    S's income allocation 2,400,000 (3,000,000) 600,000
    P's income allocation
    100% CI (8,400,000) 8,400,000
    Consolidated Income 8,400,000 600,000 9,000,000

    Metode Konvensional
    P = P + 0.8S
    S = S + 0.15P

    P = 6,000,000 + (0.8 x (3,000,000 + 0.15P))


    P = 6,000,000 + ( 2,400,000 + 0.12 P)
    1P - 0.12P = 8,400,000
    0.88P = 8,400,000
    P= 9,545,455

    S = 3,000,000 + 0.15(9,545,455)
    S= 4,431,818

    Income from S 2,113,636


    NCI Exp 886,364

    Consolidated Income 9,000,000


    P akuisisi 90% S
    S akuisisi 85% B
    B punya 5% di S

    P S B
    seperated income 100,000,000 40,000,000 55,000,000 195,000,000

    P = P + 0.9S
    S = S + 0.85B
    B = B + 0.05S

    S = 40,000,000 + (0.85 (55,000,000 + 0.05S))


    S = 40,000,000 + 46,750,000 + 0.0425S
    0.9575 S = 40,000,000 + 46,750,000
    S= 90,600,522

    B = 55,000,000 + 0.05 S
    B= 59,530,026

    P = 100,000,000 + 0.9S
    P= 181,540,470
    P akuisisi 80% S
    S akuisisi 60% H
    H memiliki 10% di P

    P S H
    Separated income 300,000 100,000 80,000

    P = P + 0.8S
    S = S + 0.6H
    H = H + 0.1P

    P = 300,000 + 0.8 (100,000 + 0.6 (80,000 + 0.1P))


    P = 300,000 + 0.8 (100,000 + 48,000 +0.06P)
    P = 300,000 + 80,000 + 38,400 + 0.048P
    0.952P = 418,400
    P= 439,496

    H = 80,000 + 0.1P
    H= 123,950

    S = 100,000 + 0.6H
    S= 148,000

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