Nama: Yasmin Shabirah Kaplale

NPM: 1218210051
PPA Akuntansi Keuangan Lanjutan

Jurnal awal
Investasi pada PT. Merpati Jaya 1,296,000,000
Kas 360,000,000
Modal saham 900,000,000
Agio Saham 36,000,000

PT. RODA JAYA

Laporan Posisi Keuangan
1 Januari 2013
Asset
Kas 90,000,000
Piutang Dagang 300,000,000
Persediaan barang dagang 800,000,000
Tanah 1,040,000,000
Gedung 1,000,000,000
Akum. Depre Gedung (325,000,000)
Kendaraan 250,000,000
Akum Depre Kendaraan (70,000,000)
Mebel 100,000,000
Akum Depre Mebel (45,000,000)
Investasi pada PT. Merpati Jaya 1,296,000,000
Total Asset 4,436,000,000
Liabilitas dan Ekuitas
Utang Dagang 50,000,000
Utang Wesel 100,000,000
Utang Obligasi 80,000,000
Premium Utang Obligasi 8,000,000
Modal Saham 3,900,000,000
Agio Saham 86,000,000
Laba yang ditahan 212,000,000
Total Liabilitas dan Ekuitas 4,436,000,000

Alokasi Perbdaan IV&BV

Implied Value (IV) 1,296,000,000 70%
book Value PT. Roda Jaya (BV) 1,000,000,000
300,000,000
200,000,000
Diff IV-BV
Alokasi :
Nilai Buku Nilai Wajar Perbedaan
Persediaan Barang Dagang 350,000,000 500,000,000 150,000,000
Tanah 600,000,000 800,000,000 200,000,000
Gedung 300,000,000 400,000,000 100,000,000
Akum. depre Gedung (30,000,000) (40,000,000) (10,000,000)
Kendaraan 100,000,000 150,000,000 50,000,000
Akum. Depre Kendaraan (10,000,000) (15,000,000) (5,000,000)
Mebel dan Peralatan Kantor 50,000,000 60,000,000 10,000,000
Akum. Depre. Mebel&per. Kantor (5,000,000) (6,000,000) (1,000,000)
Perbedaan IV-BV
Goodwill
Balance

Eliminasi Akun Investasi dan Akun Ekuitas Anak

Modal Saham 1,000,000,000
Agio Saham 300,000,000
Laba Ditahan 200,000,000
Perbedaan IV-BV 351,428,571
Investasi Pada PT Merpati Jaya 1,296,000,000
Kepentingan Non Pengendali 555,428,571

Alokasi Perbedaan IV-BV

Persediaan Barang dagang 150,000,000
Tanah 200,000,000
Gedung 100,000,000
Akum. Depre Gedung (10,000,000)
Kendaraan 50,000,000
Akum. Depre Kendaraan (5,000,000)
Mebel & Peralatan Kantor 10,000,000
Akum. Depre. Mebel&per. Kantor (1,000,000)
Goodwill 142,571,429
Perbedaan IV-BV 351,428,571

Kertas Kerja Konsolidasi

Eliminasi
Kertas Kerja Konsolidasi PT. Roda Jaya PT. Merpati Jaya
Debit
Aset
Kas 90,000,000 45,000,000
Piutang Dagang 300,000,000 250,000,000
Persediaan Barang Dagang 800,000,000 350,000,000 150,000,000
Tanah 1,040,000,000 600,000,000 200,000,000
Gedung 1,000,000,000 300,000,000 100,000,000
Akum. depre Gedung (325,000,000) (30,000,000) (10,000,000)
Kendaraan 250,000,000 100,000,000 50,000,000
Akum. Depre Kendaraan (70,000,000) (10,000,000) (5,000,000)
Mebel dan Peralatan Kantor 100,000,000 50,000,000 10,000,000
Akum. Depre. Mebel&per. Kantor (45,000,000) (5,000,000) (1,000,000)
Investasi pada PT. Merpati Jaya 1,296,000,000
Perbedaan IV-BV
Goodwill 351,428,571
Total Aset 4,436,000,000 1,650,000,000
Liabilities & Ekuitas
Utang Dagang 50,000,000 125,000,000
Utang Komisi 25,000,000
Utang Wesel 100,000,000
Utang Obligasi 80,000,000
Premium Utang Obligasi 8,000,000
Modal saham 3,900,000,000 1,000,000,000 1,000,000,000
Agio Saham 86,000,000 300,000,000 300,000,000
Laba ditahan 212,000,000 200,000,000 200,000,000
Kepentingan non pengendali
Total Kewajiban dan Ekuitas 4,436,000,000 1,650,000,000 2,345,428,571
 PT.MERPATI JAYA
Laporan Posisi Keuangan
1 Januari 2013
Asset
Kas 45,000,000
Piutang Dagang 250,000,000
Persediaan barang dagang 350,000,000
Tanah 600,000,000
Gedung 300,000,000
Akum. Depre Gedung (30,000,000)
Kendaraan 100,000,000
Akum Depre Kendaraan (10,000,000)
Mebel 50,000,000
Akum Depre Mebel (5,000,000)
Total Asset 1,650,000,000
Liabilitas dan Ekuitas
Utang Dagang 125,000,000
Utang Komisi 25,000,000
Modal Saham 1,000,000,000
Agio Saham 300,000,000
Laba yang ditahan 200,000,000
Total Liabilitas dan Ekuitas 1,650,000,000

1,851,428,571

1,500,000,000
351,428,571
 494,000,000
(142,571,429)
142,571,429
-

Eliminasi saldo
NCI
Kredit Konsolidasi

135,000,000
550,000,000
1,300,000,000
1,840,000,000
1,400,000,000
(365,000,000)
 400,000,000
(85,000,000)
160,000,000
(51,000,000)
1,296,000,000 -
142,571,429 (142,571,429)
351,428,571 -
5,141,428,571

175,000,000
25,000,000
100,000,000
80,000,000
8,000,000
3,900,000,000
86,000,000
212,000,000
555,428,571 555,428,571 555,428,571
2,345,428,571 5,141,428,571
Laporan Posisi Keuangan
PT.MERPATI JAYA
Laporan Posisi Keuangan
1 Januari 2013
Asset
Kas 135,000,000
Piutang Dagang 550,000,000
Persediaan barang dagang 1,300,000,000
Tanah 1,840,000,000
Gedung 1,400,000,000
Akum. Depre Gedung (365,000,000)
Kendaraan 400,000,000
Akum Depre Kendaraan (85,000,000)
Mebel 160,000,000
Akum Depre Mebel (51,000,000)
Goodwill (142,571,429)
Total Asset 5,141,428,571
Liabilitas dan Ekuitas
Utang Dagang 175,000,000
Utang Komisi 25,000,000
Utang Wesel 100,000,000
Utang Obligasi 80,000,000
Premium Utang Obligasi 8,000,000
Modal saham 3,900,000,000
Agio Saham 86,000,000
Laba ditahan 212,000,000
Kepentingan non pengendali 555,428,571
Total Kewajiban dan Ekuitas 5,141,428,571