Contoh soal Mutual Holding Pendekatan Konvensional

P memperoleh 90% kepemilikan S seharga $630.000 pada tanggal 1 Januari 2020.

Ketika ekultas S terdiri dari modal saham $300.000 dan Saldo Laba $200.000.
Kelebihan pembayaran terhadap nilai 3 buku aset neto S dialokasikan kepada
bangunan (overvalue 20%. masa manfaat 10 tahun). Peralatan (undervalue 30%.
masa manfaat 5 tahun) dan sisanya dialokasikan ke patent dengan umur manfaat
10 tahun. Pada tanggal 2 Januari 2020. S membeli 10% kepemilikan P dengan
harga $100.000 ketlka ekuttas P sama dengan nilai wajarnya.
P menjual tanah kepada S pada awal tahun 2020 dengan harga $75.000 dan harga
beli tanah tersebut oleh P adalah $60.000. S menjual peralatan kepada P pada
tanggal 3 Januari 2020 dengan harga $45.000 dan diharapkan masth bermanfaat 3
tahun lagi. Peralatan tersebut dibeli dengan harga $60.000 dan telah disusutkan
sebesar $21.000. Selesaikanlah kertas kerja konsolidasi berikut beserta
perhitungannya dengan pendekatan saham treasuri dan konvensional.
 KERTAS KERJA KONSOLIDASI
PERIODE 31 DESEMBER 2020

Account P S ADJ and ELIM CFS

Income Statement :
Sales 1.455.000 420.000
Gain on Sale of Land
Gain on Sale of Equipment
Income From S
Dividend Income
COGS (700.000) (150.000)

Operating Expenses (200.000) (90.000)

Depreciation Expense (70.000) (25.000)
Interest Expense (11.000)
NCI Expense
Net Income

RE Statement :
Beg RE 500.000 200.000
Net Income 0
Devidend (120.000) (100.000)

End RE

Balance Sheet :
Cash 350.000 307.000
Account Receivable 150.000 150.000
Interest Receivable 3.000
Inventory 390.000 197.000
Investment in S 90%
Investment in P(10%)
Land 800.000 275.000
Building - Net 700.000 175.000
Equipment - Net 50.000 35.000
Accumulated Depreciation (100.000) (10.000)

Patent

Total assets

Account Payable 1.000.000 250.000

Other Liabilities 500.000 420.000
Share Capital 500.000 300.000
Retained Earnings
Treasury Stock
NCI Equity

Total Liabilities and Equities

Diagram Afliasi

90 % 10 %

Selisih Nilai Investasi

P ke S (Tahun 2020)

630.00
Cost of Investment (90%) 0
700.00
Implied value 0
Equity S CS 300.000
RE 200.000
500.00
0
200.00
Excess Value 0
Allocation :
Overvalue 10
Building tahun (40.000)
Undervalue 5
Equipment Tahun 60.000 20.000
180.00
Patent 0

UnamorEn
UnamorBeg Amort d
Building (40.000) 4.000 (36.000)
Equipmen
t 60.000 (12.000) 48.000
Patent 180.000 (18.000) 162.000
(26.000)

Intercompany Profit Transactions

P jual tanah ke S / Awal Tahun 2020 (Downstream)
Harga Jual 75.000
Cost 60.000
Unrealized Gain on Sale of Land 15.000

S jual peralatan ke P / 3 Jan 2020

(Upstream)
Harga Jual 45.000
BV Cost 60.000
Accm Dep (21.000) 39.000
Unrealized Gain on Sale of Equipment (6.000)
Realized Gain on Sale of Equipment/Piecemeal 2.000

Income Allocation

P = P + 0,9S + (0,9*4.000) - (0,9*12.000) - (0,9*18.000) - (0,9*6.000) +

(0,9*2.000) – 15.000
P = 500.000 + 0,9S + (0,9*4.000) - (0,9*12.000) - (0,9*18.000) - (0,9*6.000) +
(0,9*2.000) – 15.000
P = 500.000 + 0,9S + 3.600 - 10.800 - 16.200 - 5.400 + 1.800 - 15.000
= 458.000
P = 458.000 + 0,9S

S = S + 0,1P
S = 150.000 + 0,1P

P = 458.000 + 0,9S

S = 150.000 + 0,1P

P = 458.000 + 0,9 (150.000 + 0,1P)

P = 458.000 + 135.000 + 0,09P
P - 0,09P = 593.000
0,91P = 593.000
P = 651.648

S = 150.000 + 0,1P
S = 150.000 + 0,1 (651.648)
S = 150.000 + 65.165
S = 215.165

CI = 0,9P
CI = 0,9 (651.648)
CI = 586.484
Income from S = CI - Saparate Income
Income from S = 86.484

Atau
Income from S = 0,9S - 0,1P + (0,9*4.000) - (0,9*12.000) - (0,9*18.000) –
(0,9*6.000) + (0,9*2.000) – 15.000
Income from S = 0,9 (215.165) - 0,1 (651.648) + (0,9*4.000) - (0,9*12.000) –
(0,9*18.000) - (0,9*6.000) + (0,9*2.000) – 15.000
Income from S = 193.649 - 65.165 + 3.600 - 10.800 - 16.200 - 5.400 + 1.800
- 15.000
Income from S = 86.484

NCI Expense = 0,1S + (0,1*4.000) - (0,1*12.000) - (0,1*18.000) - (0,1*6.000)

+ (0,1*2.000)
NCI Expense = 0,1 (215.165) + (0,1*4.000) - (0,1*12.000) - (0,1*18.000) –
(0,1*6.000) + (0,1*2.000)
NCI Expense = 21.516 + 400 - 1.200 - 1.800 – 600 + 200
NCI Expense = 18.516

Jurnal di buku P
Investment in S 630.000
Cash 630.000
CS 50.000
RE 50.000
Investment In
S 100.000
Inestment In S 86.484
Income From
S 86.484
Cash 90.000
Investment In
S 90.000
Income From S 12.000
Dividen P 12.000

Investment In S 538.484

Adjustment and Elimination

1. Error and Omission
No Entry

2. Intercompany Profit
Gain on Sale of Land 15.000
 Land 15.000
Gain on Sale of Equipment 6.000
Equipment 6.000
Accm Depr 2.000
Depr Exp 2.000

3. Income From S and

Dividend S
Income From S 86.484
Investment In S 3.516
Dividend 90.000
Dividend Income 12.000
Investment in S 12.000

4. NCI Share
NCI Expense 18.516
Dividend 10.000
NCI Equity 8.516

5. Investment in S and Equity

S
CS 300.000
RE 200.000
Equipment 60.000
Patent 180.000
Building 40.000
Investment In S 630.000
NCI Equity 70.000
Investmen In S 100.000
Investment in P 100.000

6. Amortization
Building 4.000
Depr Expense 4.000
Depr Expense 12.000
Equipment 12.000
Amort Expense 18.000
Patent 18.000

7. Other Reciprocal
No Entry
1.017.516 1.017.516
Check

Investment In S 538.484
investment In P 100.000
 KERTAS KERJA KONSOLIDASI
PERIODE 31 DESEMBER 2020

Account P S ADJ and ELIM CFS

Income Statement :
Sales 1.455.000 420.000 1.875.000
Gain on Sale of Land 15.000 15.000 0
Gain on Sale of Equipment 6.000 6.000 0
Income From S 86.484 86.484 0
Dividend Income 12.000 12.000 0
COGS (700.000) (150.000) (850.000)
0
Operating Expenses (200.000) (90.000) 18.000 (308.000)
Depreciation Expense (70.000) (25.000) 12.000 6.000 (101.000)
Interest Expense (11.000) (11.000)
NCI Expense 18.516 (18.516)
Net Income 586.484 162.000 586.484

RE Statement :
Beg RE 450.000 200.000 200.000 450.000
Net Income 586.484 162.000 586.484
Devidend (108.000) (100.000) 100.000 (108.000)
0
End RE 928.484 262.000 928.484
Balance Sheet :
Cash 350.000 307.000 657.000
Account Receivable 150.000 150.000 300.000
Interest Receivable 3.000 3.000
Inventory 390.000 197.000 587.000
Investment in S 90% 538.484 103.516 642.000 0
Investment in P(10%) 100.000 100.000 0
Land 800.000 275.000 15.000 1.060.000
Building - Net 700.000 175.000 4.000 40.000 839.000
Equipment - Net 50.000 35.000 60.000 18.000 127.000
Accumulated Depreciation (100.000) (10.000) 2.000 (108.000)
0
Patent 180.000 18.000 162.000

Total assets 2.878.484 1.232.000 3.627.000

Account Payable 1.000.000 250.000 1.250.000

Other Liabilities 500.000 420.000 920.000
Share Capital 450.000 300.000 300.000 450.000
Retained Earnings 928.484 262.000 928.484
0
NCI Equity 78.516 78.516

Total Liabilities and Equities 2.878.484 1.232.000 1.017.516 1.017.516 3.627.000