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PT Berdikari dan Anak Perusahaan Consolidation Workpaper December 31, 20X2
PT Berdikari Item
200,000
Income from Subsidiary Credits Cost of Goods Sold
18,000 218,000 99,800
Income to NCI Net Income, carryforward Ret. Earnings, Jan. 1
Eliminations
60%
Sales
Deprec. and Amortization Int. expense Debits
PT Tomang
25,000 6,000 -130,800
Debit
120,000 (E5) (E6) - (E1) 120,000 61,000
87,200
30,000
230,000
50,000
Dividends Declared
87,200 317,200 (40,000)
30,000 80,000 (10,000)
Ret. Earnings, Dec. 31, carry forw
277,200
70,000
Cash and Receivables Inventory
69,200 60,000
51,200 55,000
Land Buildings and Equipment Investment in PT Tomang's stock
40,000 520,000 113,000
35,000 28,000 18,000 (E6) (E4) (E5)
15,000 14,000 -90,000 (E2)
11,680 92,680
(E3)
50,000 2,040 92,680
(E4) Net Income, from above
Credit
30,000 (E3) 350,000
(E1) (E2) 144,720
(E5) (E6) 11,000 (E1) (E3)
Debits
802,200
486,200
Accum. Depreciation Accounts Payable Bonds Payable Bonds Premium Common Stock Retained Earnings, from above Noncontrolling Interest
175,000 68,800 80,000 1,200 200,000
75,000 41,200 200,000
277,200
70,000
144,720
486,200
(E2) 1,360 (E3) 257,080
100,000
(E3)
(E4) Credits
802,200
100,000
P7-27
UPSTREAM
(Rp. 000)
liminations
PT Tomang
ConsolCredit
idated
B.Perolehan Transf 1
20X1
257,000
21,500 3,400 30,800
55,700
55,700 6,000 4,000 65,700
257,000 105,100
40,000 20,000 -165,100 91,900 (11,680) 80,220
227,960 80,220 308,180
Transf 2
PT Tomang Jual Icy
25,500
42,500
Profit
17,000
COGS
25,500
20X2
21,000
35,000
Profit
14,000
COGS
21,000
DOWNSTREAM
Transf 3
20X2
PT Berdikari
PT Berdikari
B.Perolehan
Jual Icy
14,000
28,000
Profit
14,000
COGS
14,000
Keterangan: Angka berasal dari soal atau dalam % di soal
(40,000) 268,180
Angka digunakan untuk jurnal entry Angka berasal dari soal dan digunakan dalam jurnal Jurnal Entry
4,200 6,500
12,000 101,000
120,400 Investasi 104,300 83,000 a. Jurnal Berdikari tahun 20X2 18,000 81,000 Db. Investment in PT Tomang's Stock 870,000 Cr. Income from Subsidiary Record equity-method income: Rp 30,000 x .60
1,175,700 250,000 110,000 280,000 1,200 200,000 65,700 7,680 60,000 257,080
6,000 95,000
Db. Cash Cr.
Investment in PT Tomang Stock
Record dividends from PT Tomang: Rp 10,000 x .60
b.Eliminating entries, December 31, 20X2: (E1) Db. Income from Subsidiary
Dividends Declared Investment in PT Tomang Stock Cr. Mengeliminasi pendapatan dari anak perusahaan Cr.
268,180 (E2) Db. Income to Noncontrolling Interest
66,320 1,175,700
Cr. Dividends Declared Cr. Noncontrolling Interest
Mengalokasikan pendapatan kepada kepentingan non pengendali Rp 11,680 = (Rp 30,000 + Rp 3,400 - Rp 4,200) x .40 72,000
NI anak+(realisasi penjualan 20X1 di 20X2 - unreali
Jurnal the botol sosro
KKK di 20X2 KITA DISINI 20X1
20X2
PT Berdikari Jual FIII
20X3
PT Berdikari Jual FIII
PT Berdikari Jual FIII
Total
COGS
Koreksi
COGS
Seharusnya
COGS
Nihil 13,600
3,400 Nihil
34,000
8,500 Nihil
###
80%
4,200 24,500
10,500
45,500
14,700
30,800
70% 20X1
20X2
20X3
PT Tomang
PT Tomang
PT Tomang
Jual FIII
Jual FIII
Jual FIII
Total COG
COGS
Koreksi
COGS
Seharusnya
COGS
-
-
6,500 15,000
13,000
29,000
7,500
21,500
15000/28000 * 14,000
nakan dalam jurnal
: Rp 30,000 x .60
(E3) Db. Common Stock (PT Tomang)
18,000 18,000
Db. Retained Earnings, January 1 Db. Tanah Cr. Investment in PT Tomang Stock Cr. Noncontrolling Interest Mengeliminasi saldo awal investasi
Rp 11,000 = Rp 83,000 - (Rp 100,000 + Rp 20,000) x 0.6
6,000 6,000
Rp 101,000 = Rp 113,000 - Rp 12,000 Rp 60,000 = (Rp 100,000 + Rp 50,000) x .40
Neraca Saldo
g: Rp 10,000 x .60
(E4) Db. Retained Earnings, January 1
18,000 6,000 12,000
mang Stock ri anak perusahaan
Db. Noncontrolling Interest Cr. Cost of Goods Sold Eliminate beginning inventory profit of PT Toma
(E5) Db. Sales
11,680 4,000 7,680
Cr. Cr.
ada kepentingan non pengendali
00 - Rp 4,200) x .40
njualan 20X1 di 20X2 - unrealiazed 20X2)
Cost of Goods Sold Inventory Eliminate intercompany upstream sale of inventory by PT Tomang: Rp 4,200 = (Rp 35,000 - Rp 21,000) x .30
(E6) Db. Sales
Cr. Cr.
Cost of Goods Sold Inventory
20X1
AR Sales COGS Inv.
35,000 (35,000) 21,000 24,500 (21,000) (24,500)
20X2
AR Sales COGS Inv.
20X2
20X3?
28,000 (28,000) 14,000 15,000 (14,000) (15,000)
100,000 50,000 11,000 Tomang Stock
NS Tomang NS Tomang 101,000 60,000
113 12 101
100,000 + Rp 20,000) x 0.6
50,000) x .40 2,040 1,360
Transf 1 US 3,400
ing inventory profit of PT Tomang.
35,000
Transf 2 30,800 US 4,200
28,000
Transf 3 21,500 DS 6,500
NS JE
