JAWABAN SOAL 8-1:

(1). Nilai Investasi pada PT Surya per 31/12/18 seharusnya:

Saldo Investasi pada PT Surya 1/04/18 427,500,000
+/+ Pendapatan dari PT Surya selama 9 bulan (75 jt x 90%) 67,500,000
-/- Dividen dr PT Surya slm 9 bulan (30jt x 90%) (27,000,000)
Saldo Investasi pada PT Surya 31/12/18 468,000,000

(2). Jurnal penyesuaian per 31 Desember 2018:

1. Investasi pada PT Surya 40,500,000
Piutang dividen 27,000,000
Pendapatan dari PT Surya 67,500,000
(serap laba dan dividen 9 bulan)

Jurnal-jurnal Eliminasi per 31 Desember 2018:

a. Pendapatan dari PT Surya 67,500,000
Dividen 27,000,000
Investasi pada PT Surya 40,500,000

b. Penjualan 90,000,000
Saldo laba awal - PT Surya 70,000,000
Modal saham - PT Surya 400,000,000
Harga pokok penjualan & expenses 65,000,000
Dividen 20,000,000
Investasi pada PT Surya 427,500,000
Noncontrolling interest 47,500,000

c. Noncontrolling interest 7,500,000

Dividen 3,000,000
Noncontrolling interest 4,500,000

d. Hutang dividen 27,000,000

Piutang dividen 27,000,000
(3).
PT TATA AND SUBSIDIARY
WORKSHEET - CONSOLIDATED FINANCIAL STATEMENTS
For The Year Ended December 31, 2018
PT TATA 90% Eliminations Consolidated
Descriptions Adjusted PT SURYA # Dr Cr # F/S

Income Statement
Sales 600,000,000 200,000,000 c 90,000,000 710,000,000
Income from PT Surya 67,500,000 - a 67,500,000 -
Cost of Sales (400,000,000) (100,000,000) 65,000,000 c (435,000,000)
Noncontrolling interest - - b 7,500,000 (7,500,000)
Net Income 267,500,000 100,000,000 267,500,000

Retained Earnings Statement

Retained Earnings 1/1/018 532,500,000 70,000,000 c 70,000,000 532,500,000
Net Income 267,500,000 100,000,000 267,500,000
Dividends (200,000,000) (50,000,000) 27,000,000 a (200,000,000)
20,000,000 c
3,000,000 b
Retained Earnings 31/12/18 600,000,000 120,000,000 600,000,000

Balance Sheet
Assets
Dividend Receivable 27,000,000 - 27,000,000 d -
Investment in PT Surya 468,000,000 - 40,500,000 a -
427,500,000 c
Other Assets 1,105,000,000 550,000,000 1,655,000,000
Total Asset 1,600,000,000 550,000,000 1,655,000,000

Liabilities
Dividend Payables - 30,000,000 d 27,000,000 3,000,000

Equity
Common Stock 1,000,000,000 400,000,000 c 400,000,000 1,000,000,000
Retained Earnings 31/12/18 600,000,000 120,000,000 600,000,000

Noncontrolling interest 1/1/18 47,500,000 c

Noncontrolling interest 31/12/18 4,500,000 b 52,000,000

Total Liabilities & Equity 1,600,000,000 550,000,000 1,655,000,000

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