Diagram Afiliasi:

80% 20%

Selisih Nilai Investasi

A ke B(Tahun 2020)
Cost of Investment (80%)
Implied Value
Equity B

Excess Value
Allocation:
Inventory Undervalu
Equipment Undervalu
Patent

Inventory
Equipment
Patent

Intercompany Profit Transactions

A jual Tanah ke B/ Awal tahun 2020 (Downstream
Harga Jual
Cost
Unrealized Gain on Sale of Land

B Jual Peralatan ke A/Awal tahun 2020 (Upstream

Harga Jual
BV

Unrealized Gain On Sale of Equipment

Realized Gain on sale of Equiment/Peacemeal
 Income Allocations:

Separate Income
Amortization:
A
Building
Equipment
20%
Patent
Intercompany Profit Transaction
B
Unrealized Gain on Sale of Lan
Unrealized Gain on Sale of Equipment
Realized Gain on sale of Equipment/peacemeal
Income Recognized:
780,000 Dividend From A
975,000 Total
CS 425,000 B Allocation:
RE 275,000 700,000 A
275,000 Total
Dividend From A
habis akhir tahun 82,500 Total
10 Tahun 110,000 192,500 CI
6 Tahun 82,500 NCI Expense

UnamortizedAmortizatio Unamortized End Income From B

82,500 (82,500) 0 atau Income From B
110,000 (11,000) 99,000 Dividend Income
82,500 (13,750) 68,750
(107,250) Jurnal di Buku A

Transactions Investment in B
wal tahun 2020 (Downstream)
80000
50000 Investment in B
-30000

/Awal tahun 2020 (Upstream) Cash

Cost 60000
Accum Dep 70000 Income From B
-28000 42000
ale of Equipment -18000
of Equiment/Peacemeal 3000 Investment in B
 Adjustment and Eliminations
A B 1. Error and Omission
1,030,000 618,000 No Entry

(82,500) 2. Intercompany Profit Transaction

(11,000) Gain on Sale of Land
(13,750) Land
fit Transaction
(30,000) Gain on Sale of Equipment
Sale of Equipment (18,000) Equipment
ale of Equipment/peacemeal 3,000
1,000,000 495,750 Accm Dep
30,000 Dep Exp
1,000,000 525,750
3. Income From B and Dividend B
420,600 (420,600) Income From B
1,420,600 105,150 Dividend B
(30,000) Investment in B
1,390,600 105,150
1,390,600 Dividend Income
105,150 Investment in B

360,600 4. NCI Share

360,600 NCI Expense
30,000 Dividend
NCI Equity

5. Investment in B and Equity B

780,000 CS
Cash 780,000 RE
Equipment
390,600 Patent
Income From B 390,600 Inventory
Investment In B
80000 NCI Equity
Investment in B 80000
Treasury Stock
30,000 Investment in A
Dividend A 30,000
6. Amortization
1,090,600 COGS
Inventory

Dep Exp
Equipment
Amort Exp
Patent

7. Other Reciprocal
No Entry

Check:
Investment in B
Investment in A
 KERTAS KERJA KONSOLIDASI
PERIODE, 31 DESEMBER 2020

Accounts A B
30000 Income Statement:
30000 Sales 2,000,000 1,000,000
Gain on Sale of Land 30,000
18,000 Gain on Sale of Equipment 18,000
18,000 Income From B 360,600
Dividend Income 30,000
3,000 COGS (750,000) (250,000)
3,000
Operating Expense (200,000) (100,000)
Depreciation Expense (50,000) (35,000)
360,600 Interest Expense (15,000)
80000 NCI Expense
280,600 Net Income 1,390,600 648,000

30,000 RE Statement:
30,000 Beg RE 500,000 275,000
Net Income 1,390,600 648,000
Dividend (120,000) (100,000)
105,150
20000 End RE 1,770,600 823,000
85,150
Balance Sheet:
Cash 1,000,000 850,000
425,000 ACCOUNT Receivable 290,000 150,000
275,000 Interest Receivable 13,000
110,000 Inventory 400,000 300,000
82,500 Investment in B 80% 1,090,600
82,500 Investment in A 20% 150,000
780000 Land 800,000 300,000
195000 Equipment 90,000 80,000
Accum Dep (80,000) (50,000)
150000
150000 Patent

Total Assets 3,590,600 1,793,000

82,500
82,500 Account Payable 800,000 250,000
Other Lilblity 520,000 420,000
11,000 11,000 Capital Stock 500,000 300,000
11,000 Retained Earnings 1,770,600 823,000
 Treasury Stock
13,750 NCI Equity
13,750
Total Liability and Equity 3,590,600 1,793,000

1779000 1790000

1,090,600
150000
S KERJA KONSOLIDASI
E, 31 DESEMBER 2020

Adj and Elimination

Debit Credit CFS

3,000,000
30,000 0
18,000 0
360,600 0
30,000 0
82,500 (1,082,500)
0
13,750 (313,750)
11,000 3,000 (93,000)
(15,000)
105,150 (105,150)
1,390,600

275,000 500,000
1,390,600
100,000 (120,000)
0
1,770,600

1,850,000
440,000
13,000
82,500 82,500 700,000
1,090,600 0
150,000 0
30,000 1,070,000
110,000 29,000 251,000
3,000 (127,000)
0
82,500 13,750 68,750
0
4,265,750

1,050,000
940,000
425,000 375,000
1,770,600
 150,000 (150,000)
280,150 280,150
0
1,779,000 1,779,000 4,265,750