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LABORATORIUM AKUNTANSI KEUANGAN LANJUTAN



BAB I INTERCORPORATE ACQUITION AND INVESTMENT IN OTHER ENTITIES Soal 1-1 Stock Acquisition PT Marunda has been in the midst of a major expansion program. Much of its growth had been internal, but in 20x1 PT Marunda decided to continue its expansion through the acquisition of other companies. The first company acquired was PT Tenggara, a small manufacturer of inertial guidance system for aircraft and missiles. On June 10, 20x1, PT Marunda issued 17,000 shares of its Rp 25,000 par common stock for all 40,000 PT Tenggara’s Rp 10,000 par common shares. At the date of combination, PT Tenggara reported additional paid-in capital of Rp 100,000,000 and retained earning of Rp 350,000,000. PT Marunda’s stock was selling for RP 58,000 per share immediately prior to the combination. Subsequent to the combination, PT Tenggara operated as a subsidiary of PT Marunda. Required Present the journal entry or entries that PT Marunda would make to record the business combination with PT Tenggara. Soal 1-2 goodwill recognition PT Sempurna melaporkan neraca saldo per 31 Desember 20x1: Balance Sheet Item Cash And Receivable Inventory Land Plant And Equipment Less: Accumulated Depreciation



Historical Cost



Fair Value



Rp 50,000,000



Rp 40,000,000



100,000,000



150,000,000



40,000,000



30,000,000



400,000,000



350,000,000



(150,000,000)



Patent



130,000,000



Total Assets



Rp440,000,000



Rp 700,000,000



Accounts Payable



Rp 80,000,000



Rp 85,000,000



Commonts Stock Additional Paid-in Capital Retained Earnings Total Liabilities And Equities



200,000,000 20,000,000 140,000,000 Rp 440,000,000



Diminta PT Belantara membeli asset dan kewajiban PT Sempurna seharga Rp 670,000,000 tunai pada 31 Desember 20x1. Buat ayat jurnal yang harus dibuat PT Belantara untuk. Mencatat pembelian tersebut.



STIE KESATUAN



1



Soal 1-3 Negative Goodwill PT Musyawarah menggunakan obligasi dengan nilai nominal Rp 580.000.000 untuk mengakuisisi 100% asset bersih PT Mufakat pada tanggal 1 January 20x2. Pada tanggal tersebut, nilai wajar obligasi yang dikeluarkan oleh PT Musyawarah adala Rp 564.000.000, dan data neraca berikut dilaporkan oleh PT Mufakat: Balance Sheet Item Cash And Receivable Inventory Land Plant And Equipment Less: Accumulated Depreciation Patent Total Assets Accounts Payable Common Stock Additional Paid-in Capital Retained Earnings Total Liabilities And Equities



Historical cost Rp 55,000,000 105,000,000 60,000,000 400,000,000 (150,000,000) 10,000,000 Rp480,000,000



Fair Value Rp 50,000,000 200,000,000 100,000,000 300,000,000



Rp 50,000,000 100,000,000 60,000,000 270,000,000 Rp480,000,000



Rp 50,000,000



Rp650,000,000



Diminta Buatlah ayat jurnal yang dicatat oleh PT Musyawarah pada saat pertukaran. Soal 1-4 Recording a Business Combination The following financial statement information was prepared for PT Bulukumba and PT Saparua at December 31, 20x2:



Cash Accounts Receivable Inventory Land Buildings And Equipment Less: Accumulated Depreciation Goodwill Total Assets



Balance Sheets December 31, 20X2 PT Bulukumba PT Saparua Rp 140,000,000 Rp 70,000,000 110,000,000 70,000,000 180,000,000 250,000,000 100,000,000 680,000,000 450,000,000 (320,000,000) 360,000,000 (230,000,000) 220,000,000 70,000,000 20,000,000 Rp 1,070,000,000 Rp700,000,000



Accounts Payable Bons Payable Bond Premium Common Stock Additional Paid-in Capital Retained Earnings Total Liabilities Equities



Rp



70,000,000 320,000,000



120,000,000 170,000,000 390,000,000 Rp1,070,000,000



Rp195,000,000 100,000,000 10,000,000 150,000,000 60,000,000 185,000,000 Rp700,000,000



PT Bulukumba and PT Saparua agreed to combine as of January 1, 20x3. To effect the merger, PT Bulukumba paid finder’s fees of Rp 30,000,000 and legal fees of Rp 24,000,000. PT Bulukumba also paid Rp 15,000,000 of audit fees related to the issuance of stock, stock registration fees of Rp 8,000000,and stock listing application fees of Rp 6,000,000 at January 1, 20x3, book values of PT Saparua’s assets and liabilities approximated market value except for inventory with a market value of Rp 200,000,000, buildings and equipment with a market value of Rp 350,000,000, and bonds payable with a market value of Rp 105,000,000. All assets and liabilities were immediately recorded on PT Bulukumbus books. Required : Give all journal entries that pt bulkumba recorded assuming: a. PT Bulukumba issued 40,000 shares of Rp 8,000 par value common stock to acquire all of PT Saparua’s assets and liabilities in a business combination. PT Bulukumba common stock was trading at Rp 14,000 per share on January 1, 20x3. b. PT Bulukumba issued 8,000 par value preferred stock to acquire all of PT Saparua’s assets and liabilities in a business combination. PT Bulukumba preferred stock was determined to have a market value of Rp 50,000 per share at the time of issue. Soal 1-5 Purchase at more than book value PT Randhika mengakuisisi semua asset dan kewajiban PT Sitakarya pada tanggal 1 Januari 20x2, untuk ditukarkan dengan 4.000 lembar saham biasa PT Randhika dengan nilai nominal Rp. 20.000. Data Neraca untuk kedua perusahaan sesaat sebelum merger adalah sebagai berikut :



Balance Sheet Item Cash Account Receivable Inventory Land Buildings and Equipment Less : Accumulated Depreciation Total asset Account Payable Bond Payable Common Stock : Rp. 20.000 Par value Rp. 5.000 par value Additional paid in capital Retained Earning Total Liabilities & Equities



PT Randhika Book Value Fair Value Rp. 70.000.000 70.000.000 100.000.000 100.000.000 200.000.000 375.000.000 50.000.000 80.000.000 600.000.000 (250.000.000) 540.000.000 770.000.000 1.165.000.000 50.000.000 50.000.000 300.000.000 310.000.000



PT Sitakarya Book Value Fair Value Rp. 30.000.000 30.000.000 60.000.000 60.000.000 100.000.000 160.000.000 40.000.000 30.000.000 400.000.000 (150.000.000) 350.000.000 480.000.000 630.000.000 10.000.000 10.000.000 150.000.000 145.000.000



200.000.000 40.000.000 180.000.000 770.000.000



Saham PT Randhika diperdagangkan senilai Rp 150.000 pada tanggal akuisisi. Diminta : Buatlah : a. Ayat jurnal untuk mencatat akuisisi pada pembukuan PT Randhika b. Neraca untuk perusahaan gabungan sesaat setelah penggabungan usaha..



100.000.000 20.000.000 200.000.000 480.000.000



BAB II REPORTING INTERCORPORATE INTEREST Soal 2-1 Cost Versus Equity Reporting PT Renata membeli 20% kepemilikan di PT Seruni pada tanggal 1 Januari 20x5 seharga Rp 70.000.000. Pada tanggal tersebut, nilai buku aset bersih PT Seruni yang dilaporkan adalah Rp 200.000.000 . Selisih lebih di atas nilai buku terkait dengan asset yang disusutkan dengan sisa masa manfaat 10 tahun. Laba bersih dan pembayaran dividen PT Seruni untuk beberapa periode adalah sebagai berikut : Year 20x5 20x6 20x7



Net Income Rp. 20.000.000 40.000.000 20.000.000



Dividend Rp. 5.000.000 15.000.000 35.000.000



Diminta: Buatlah ayat jurnal dalam pembukuan PT Renata sehubungan dengan investasinya di PT Seruni untuk tiga tahun tersebut, dengan mengasumsikan bahwa PT Renata mencatat investasinya menggunakan (a) metode biaya dan (b) metode ekuitas. Soal 2-2 Acquition price PT Pundi membeli 40% kepemilikan di PT Jelajah pada tanggal 1 Januari 20x1 pada nilai bukunya. Pada tahun 20X1, 20x2 and 20x3, PT Jelajah melaporkan laba bersih masing - masing Rp. 8.000.000, Rp. 12.000.000, Rp. 20.000.000, dan dividen masing - masing Rp. 15.000.000, Rp. 10.000.000, and Rp. 10.000.000. Saldo akun investasi pada pembukuan PT Pundi pada tanggal 31 Desember 20x3 adalah Rp. 54.000. Diminta : Untuk setiap kasus independen berikut, tentukan jumlah yang dibayarkan PT Pundi untuk investasinya di saham PT Jelajah dengan mengasumsikan PT Pundi menggunakan (a) metode biaya dan (b) metode ekuitas. Soal 2–3 Differential Assigned to patents PT Paramita purchased 35% of the common stock of PT salju on January 1, 20x2, by issuing 15.000 shares of its Rp. 6.000 par value common stock. The market price of PT paramita r’s shares at the date of issue was Rp. 24,000. PT salju reported net assets with a book value of PT Rp. 980,000,000 on that date. The amount paid in excess of the book value of PT salju’s net assets was attributed to the increased value of patents held by PT salju with a remaining useful life of eight years. PT salju reported net income of Rp. 56,000,000 and paid dividends of Rp. 20,000,000 in 20x2 and reported a net loss of Rp. 44,000,000 and paid dividends of Rp. 10,000,000 in 20x3. Required: Assuming that PT paramita uses equity method in accounting for its investment in PT salju, prepare all journal entries for PT paramita for 20x2 and 20x3.



Soal 2-4 Amortization Of Purchase Differential PT Bianglala purchase 30% of PT karimata’s stock January 1, 20x5, by issuing preferred stock with a par value of Rp. 50,000,000 and a market price of Rp. 120,000,000. That following amounts relate to PT karimata’s balance sheet items at that date: Cash and receivables Buildings and equipment Less: accumulated depreciation Total assets Accounts payable Bonds payable Common stock Retained earnings Total liabilities and equities



Book value Rp. 200,000,000 400,000,000 (100,000,000) Rp. 500,000,000 Rp. 50,000,000 200,000,000 100,000,000 150,000,000 Rp. 500,000,000



Fair Value Rp. 200,000,000 360,000,000



50,000,000 200,000,000



PT karimanta purchased buildings an equipment on January 1, 20x0, with an expected economic life of 20 years. No change in overall expected economic life occurred as a result of a acquisition of PT Bianglala’s stock. The amount paid in excess of the fair value o PT karimata’s reported net assets is attributed to unrecorded copyrights with a remaining useful life of eight years. During 20x5, PT karimata reported net income of Rp. 40,000,000 and paid dividends of Rp. 10,000,000. Required: Give all journal entries to be recorded on PT Bianglala’s books during 20x5, assuming I uses the equity method accounting for its ownership of PT Karimata.



BAB III THE REPORTING ENTITY AND CONSOLIDATED FINANCIAL STATEMENTS Soal 3-1 Subsidiary acquired for cash PT Pensil membeli 100% saham PT Penghapus pada tanggal 2 Januar 20x3 senilai Rp. 150,000,000 tunai. Ikhtisar data neraca untuk kedua perusahaan per 31 Desember 20x3 adalah sebagai berikut :



Cash Other Assets Total Debits Current Liabilities Common Stock Retained Earning Total Credit



PT Pensil Book value Fair value Rp. 200,000,000 Rp. 200,000,000 400,000,000 650,000,000 Rp. 600,000,000 100,000,000 Rp. 100,000,000 300,000,000 200,000,000 Rp. 600,000,000



PT Penghapus Book value Fair value Rp. 50,000,000 Rp. 50,000,000 120,000,000 180,000,000 Rp. 17,000,000 80,000,000 Rp. 80,000,000 50,000,000 40,000,000 Rp. 170,000,000



Diminta : Buatlah neraca konsolidasi sesaat setelah akuisisi. Soal 3-2 Subsidiary acquired by issuing preferred stock PT Bina komputer membeli 100% saham PT Nanosoftware pada tanggal 2 Januari 20x3, dengan mengeluarkan saham preferen dengan nilai nominal Rp 6.000 per lembar dan nilai wajar Rp 10.000 per lembar. Total 15.000 lembar saham preferen dikeluarkan. Data neraca untuk kedua perusahaan sesaat sebelum penggabungan usaha adalah sebagai berikut :



Cash Other Assets Total Debits Current Liabilities Common Stock Retained Earning Total Credit



PT Bina Komputer Book value Fair value Rp. 200,000,000 Rp. 200,000,000 400,000,000 650,000,000 Rp. 600,000,000 100,000,000 Rp. 100,000,000 300,000,000 200,000,000 Rp. 600,000,000



PT Nanosoftware Book value Fair value Rp. 50,000,000 Rp. 50,000,000 120,000,000 180,000,000 Rp. 17,000,000 80,000,000 Rp. 80,000,000 50,000,000 40,000,000 Rp. 170,000,000



Diminta : Buatlah neraca konsolidasi untuk kedua perusahaan sesaat setelah PT Bina Komputer memperoleh kepemilikan di PT Nanosoftware dengan mengeluarkan saham preferen. Soal 3-3 Subsidiary acquired at net book value PT Bintang membeli semua saham biasa PT Dunia sebesar nilai buku yang mendasari dari menggunakan metode ekuitas untuk akun investasinya. Informasi neraca yang diberikan oleh kedua perusahaan per 31 Desember 20x8 adalah sebagai berikut :



(in Rp’000) Cash Account receivable Inventory Fixed Assent Net Investment In PT Dunia Stock Total Debits



PT Bintang



Account payable Notes Payable Common Stock Retained Earning Total Credit



PT Dunia



Rp. 40,000 120,000 180,000 350,000 170,000 Rp. 860,000



Rp. 20,000 70,000 90,000 240,000 Rp. 420,000



Rp. 65,000 350,000 150,000 295,000 Rp. 860,000



Rp. 30,000 220,000 90,000 80,000 Rp. 420,000



Diminta : Buatlah neraca konsolidasi untuk PT Bintang per 31 Desember 20x8. Soal 3-4 Determining net income of consolidated entry PT Plasa membeli 75% of PT Makinta’s common stock on January 1, 20x1 for Rp. 20,000,000 more than underlying book value. The excess payment is assigned to increased value of equipment which had remaining life of eight years at the date of the business combination. PT Plasa reported net income of Rp. 110,000,000 and paid dividends of Rp. 30,000,000 in 20x1. PT Makinta Reported net income of Rp 24,000,000 and paid dividends of Rp. 14,000,000 in 20x1. PT Plasa accounts for its ownership of PT Makinta using the cost method. Required: Determine the amount of consolidated net income to be reported for 20x1 for PT Plasa and its subsidiary. Soal 3-5 Determining net income of parent company PT Talenta dan anak perusahaannya melaporkan laba bersih konasolidasi sebesar Rp 164.300.000 untuk tahun 20x2. PT Talenta membeli 60% saham biasa anak perusahaannya tersebut sebesar nilai buku yang mendasari. Kepemilikan nonpengendali dialokasikan laba sebesar Rp 15.200.000 dalam laporan laba rugi konsolidasi tahun 20x2. Diminta : Tentukan jumlah laba operasi terpisah yang dilaporkan PT Talenta untuk tahun 20x2. Soal 3-6 Parent company and consolidated amounts PT Quantum purchased 80% of PT Timika’s common stock on December 31, 20x5, at underlying book value. PT Timika provided the following trial balance date at December 31,20x5.



Cash Accounts Receivable Inventory Building and Equipments (net) Cost of Good sold Depreciation Expenses Other Operating Expenses Dividends Declared Account Payable Notes Payable Common Stock Retained Earning Sales Total Credit



Debit Rp. 28,000,000 65,000,000 90,000.000 210,000,000 105,000,000 24,000,000 31,000,000 15,000,000



Rp. 568,000,000



Credit



Rp. 33,000,000 120,000,000 90,000,000 130,000,000 195,000,000 Rp. 568,000,000



Required: a. How much did PT Quantum pay to purchase its shares of PT Timika? b. If consolidated financial statement are prepared at December 31, 20x5, what amount will be assigned to he non controlling interest t in the consolidated balance sheet? c. If PT Quantum reported income of Rp. 143,000,000 from its separate operations for 20x5, what amount of consolidated net income will be reported for 20x5? d. If PT Quantum n had purchased its ownership of PT Timika on January 1, 20x5, at underlying book value and PT Quantum reported income of Rp. 143,000,000 from its separate operations for 20x5, what amount of consolidated net income would be reported for 20x5?



BAB IV CONSOLIDATION OF WHOLLY OWNED SUBSIDIARIES Soal 4-1 Basic Elimination Entry on December 31, 20x3 PT Bidadari reported common stock outstanding of Rp. 200,000,000, additional paid-in capital of Rp. 300,000,000, and retained earnings of Rp. 100,000,000. On January 1, 20x4, PT Juanda acquired control of PT Bidadari in a business combination. Required: Give the eliminating entry that would be needed in preparing consolidated balance sheet immediately following the combination if PT Bidadari’s outstanding common stock for Rp. 600,000,000. Soal 4-2 Eliminating Entries with differential Pada 10 Juni 20x8, PT Tidore membeli 100% saham biasa PT Bulan. Ikhtisar data neraca untuk kedua perusahaan sesaat setelah pembelian saham tersebut adalah sebagai berikut : Book value



PT Bulan Fair Value



Item



PT Tidore



Cash Accounts Receivable Inventory Buildings and Equipment (net) Investment in PT Bulan Stock Total



Rp. 15,000,000 30,000,000 80,000,000 120,000,000 100,000,000 Rp. 345,000,000



Rp. 5,000,000 10,000,000 20,000,000 50,000,000



Rp. 5,000,000 10,000,000 25,000,000 70,000,000



Rp. 85,000,000



Rp. 110,000,000



Accounts Payable Bonds Payable Common Stock Retained Earnings Total



Rp. 25,000,000 150,000,000 55,000,000 115,000,000 Rp. 145,000,000



Rp. 3,000,000 25,000,000 20,000,000 37,000,000 Rp. 85,000,000



Rp. 3,000,000 25,000,000



Rp. 28,000,000



Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan untuk penyusunan neraca konsolidasi sesaat setelah pembelian saham PT Bulan. b. Jelaskan bagaimana ayat jurnal eliminasi berbeda dengan jenis ayat jurnal lain yang dicatat dalam kegiatan normal perusahaan. Soal 4-3 Eliminating Entries with Negative Goodwill PT Salju purchase of PT Condet’s voting shares on January 1, 20x2, for Rp. 365,000,000. At that time PT Condet reported common stock outstanding of Rp. 80,000,000 and retained earning of Rp. 130,000,000. The book values of PT Condet’s assets and liabilities approximated theur pair values, except for land, which had a book value of Rp. 80,000,000 and a fair value of Rp. 100,000,000, and buildings, which had a book value of Rp. 220,000,000 and a fair value of Rp. 400,000,000. Land and buildings are the only noncurrent that PT Condet’s holds.



Required: a. Compute the amount of negative goodwill at the date of acquisition. b. Give the eliminating entry or entries required immediately following the acquisition to prepare a consolidated balance sheet. Soal 4-4 Balance Sheet Workpaper PT Simon membeli 100% saham biasa PT Farina pada tanggal 31 Desember 2002 seharga Rp 150.000.000. Data dari neraca kedua perusahaan pada tanggal akuisisi adalah sebagai berikut : Item Cash Accounts Receivable Inventory Buildings and Equipment (net) Investment in PT Farina Stock Total Assets Account Payable Notes Payable Common Stock Retained Earning Total Liabilities & Stockholders Equity



PT Simon Rp. 65.000.000 87.000.000 110.000.000 220.000.000 150.000.000 632.000.000 92.000.000 150.000.000 100.000.000 290.000.000 632.0000.000



PT Farina 18.000.000 37.000.000 60.000.000 150.000.000 265.000.000 35.000.000 80.000.000 60.000.000 90.000.000 265.000.000



Pada tanggal penggabungan usaha, nilai buku dari asset dan kewajiban PT Farina mendekati nilai wajarnya. Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan dalam penyusunan neraca konsolidasi sesaat setelah penggabungan usaha. b. Buatlah kertas kerja neraca konsolidasi. Soal 4–5 Balance Sheet Workpaper With Differential PT Simon membeli 100% saham biasa PT Farina pada tanggal 31 Desember 2002 seharga Rp 189.000.000. Data dari neraca kedua perusahaan pada tanggal akuisisi adalah sebagai berikut : Item Cash Accounts Receivable Inventory Buildings and Equipment (net) Investment in PT Farina Stock Total Assets Account Payable Notes Payable Common Stock Retained Earning Total Liabilities & Stockholders Equity



PT Simon Rp. 26.000.000 87.000.000 110.000.000 220.000.000 189.000.000 632.000.000 92.000.000 150.000.000 100.000.000 290.000.000 632.0000.000



PT Farina 18.000.000 37.000.000 60.000.000 150.000.000 265.000.000 35.000.000 80.000.000 60.000.000 90.000.000 265.000.000



Pada tanggal penggabungan usaha, nilai buku dari asset dan kewajiban PT Farina mendekati nilai wajarnya, kecuali untuk persediaan yang mempunyai nilai wajar Rp. 84.000.000 serta bangunan dan peralatan (bersih) yang mempunyai nilai wajar Rp. 165.000.000. Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan dalam penyusunan neraca konsolidasi sesaat setelah penggabungan usaha. b. Buatlah kertas kerja neraca konsolidasi. Soal 4-6 Assignment of differential in workpaper PT Toba purchased all the voting shares of PT Samosir on January 1, 20x4. Balance sheet amounts for the companies on the date of acquition were as follows : Item Cash & Receivables Inventory Land Buildings and Equipmen Investment in PT Samosir Total Debits Accumulated Depreciation Account Payable Notes Payable Common Stock Retained Earning Total Credits



PT Toba Rp. 40.000.000 95.000.000 80.000.000 400.000.000 290.000.000 905.000.000 175.000.000 60.000.000 100.000.000 300.000.000 270.000.000 905.0000.000



PT Samosir 20.000.000 40.000.000 90.000.000 230.000.000 380.000.000 65.000.000 15.000.000 50.000.000 100.000.000 150.000.000 380.000.000



PT Samosir’s buildings and equipment were estimated to have a market value of RP. 175.000.000 on January 1, 20x4. All other items appeared to have market values approximating current book values. Required: a. Complete a consolidated balance sheet workpaper for January 1, 20x4 b. Prepare a consolidated balance sheet in good form



BAB V CONSOLIDATION OF LESS-THAN-WHOLLY OWNED SUBSIDIARIES Soal 5-1 Consolidation workpaper for majority-owned subsidiary PT Polonia membeli 80% saham berhak suara PT sepinggan pada tanggal 1 Januari 20x3 pada nilai bukunya. PT Polonia menggunakan metode ekuitas untuk akuntansi investasi pada PT sepinggan selama tahun 20x3. Pada tanggal 31 Desember 20x3, neraca percobaan untuk kedua perusahaan adalah sebagai berikut : Item Current Asset Depreciable Asset Investment in PT Sepinggan stock Depreciation Expense Other Expenses Dividend Declared Accumulated Depreciation Current Liabilities Long-Term Debt Common Stock Retained Earnings Sales Income from Subsidiary



PT Polonia Debit Rp. 173.000.000 500.000.000 136.000.000 25.000.000 105.000.000 40.000.000



979.000.000



Credit Rp.



PT Sepinggan Debit Credit Rp. 105.000.000 Rp 300.000.000 15.000.000 75.000.000 10.000.000



175.000.000 50.000.000 100.000.000 200.000.000 230.000.000 200.000.000 24.000.000 979.000.000



75.000.000 40.000.000 120.000.000 100.000.000 50.000.000 120.000.000 505.000.000



505.000.000



Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan per 31 Desember 20x3 untuk menyusun laporan keuangan konsolidasi. b. Buatlah kertas kerja konsolidasi tiga bgaian pada tanggal 31 Desember 20x3. c. Buatlah neraca, laporan laba rugi dan laporan saldo laba konsolidasi untuk tahun 20x3. Soal 5-2 Consolidation workpaper for majority-owned subsidiary for second year. PT Polonia membeli 80% saham berhak suara PT sepinggan pada tanggal 1 Januari 20x3 pada nilai bukunya. PT Polonia menggunakan metode ekuitas untuk akuntansi investasi pada PT sepinggan selama tahun 20x3. Pada tanggal 31 Desember 20x4, neraca percobaan untuk kedua perusahaan adalah sebagai berikut:



Item Current Asset Depreciable Asset Investment in PT Sepinggan stock Depreciation Expense Other Expenses Dividend Declared Accumulated Depreciation Current Liabilities Long-Term Debt Common Stock Retained Earnings Sales Income from Subsidiary



PT Polonia Debit Credit Rp. 235.000.000 Rp. 500.000.000 152.000.000 25.000.000 105.000.000 50.000.000 200.000.000 70.000.000 100.000.000 200.000.000 284.000.000 230.000.000 28.000.000 1.112.000.000 1.112.000.000



PT Sepinggan Debit Credit Rp. 150.000.000 Rp 300.000.000 15.000.000 75.000.000 15.000.000 90.000.000 50.000.000 120.000.000 100.000.000 70.000.000 140.000.000 570.000.000



570.000.000



Required: a. Buatlah ayat jurnal eliminasi yang diperlukan per 31 Desember 20x4 untuk menyusun laporan keuangan konsolidasi. b. Buatlah kertas kerja konsolidasi tiga bgaian pada tanggal 31 Desember 20x4. Soal 5-3 Basic cost-method workpaper PT Buana membeli 100% saham berhak suara PT Sauna pada tanggal 1 Januari 20x3 nilai bukunya. PT Buana menggunakan metode biaya untuk akun investasi pada PT Sauna. Saldo laba PT Sauna, sebagaimana ditunjukkan dalam neraca percobaan, adalah Rp 50.000.000 pada tanggal 1 Januari 20x3, data neraca percobaan untuk kedua perusahaan adalah sebagai berikut : Item Current Assets Depreciable Assets (net) Investment in PT Sauna Stock Depreciation expense Other expense Dividends declared Current Liabilities Term Debt Common stock Retained Earnings Sales Dividend Income



PT Buana Debit Rp. 145,000,000 325,000,000



PT Sauna Credit



25,000,000 105,000,000 40,000,000



Rp. 790,000,000



Rp. 50,000,000 100,000,000 200,000,000 230,000,000 200,000,000 10,000,000 Rp. 790,000,000



Debit R. 105,000,000 225,000,000 150,000,000 15,000,000 75,000,000 10,000,000



Credit



Rp. 40,000,000 120,000,000 100,000,000 50,000,000 120,000,000 Rp. 430,000,000



Rp. 430,000,000



Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan per 31 Desember 20x3 untuk penyusunan laporan keuangan konsolidasi. b. Buatlah kertas kerja konsolidasi. Soal 5-4 Cost-Method Workpaper in subsequent Period Neraca saldo uuntuk PT Buana dan PT Sauna pada tanggal 31 Desember 20x4 adalah sebagai berikut: Item Current Assets Depreciable Assets (net) Investment in PT Sauna Stock Depreciation expense Other Expense Dividends Declared



PT Buana Debit Rp. 170,000,000 300,000,000 150,000,000 25,000,000 250,000,000 20,000,000



Current Liabilities Long-Term Debt Common Stock Retained Earnings Sales Dividend Income Rp. 15,000,000



PT Sauna Credit



Debit Rp. 110,000,000 210,000,000



Credit



15,000,000 160,000,000 15,000,000 Rp. 30,000,000 100,000,000 200,000,000 270,000,000 300,000,000 15,000,000 Rp. 915,000,000



Rp. 20,000,000 120,000,000 100,000,000 70,000,000 200,000,000 Rp. 510,000,000



Rp. 510,000,000



PT Buana mengakuisisi 100% saham berhak suara PT Sauna pada tanggal 1 Januari 20x3 dengan biaya perolehan Rp 150.000.000 pada saat akuisisi. PT Buana menggunakan metode biaya untuk akuntansi investasi pada PT Sauna. Diminta: a. Buatlah ayat jurnal eliminasi yang diperlukan untuk menyusun laporan keuangan konsolidasi lengkap tahun 20x4 b. Buarlah kertas kerja konsolidasi tiga bagian per 31 Desember 20x4. Soal 5-5 Cost-Method Consolidation For Majority-Owned Subsidiary PT Lintasan purchased 80% of PT Kenangan’s Voting stock of January 1, 20x6, at underlying book value. PT Lintasan uses the cost method in accounting for is investment in PT Kenangan. PT Kenangan reported Rp. 50,000,000 of retained earnings at the time of acquisition. Trial balance data for the two Companies on December 31, 20x7, are as follows.



Item Current Assets Depreciable Assets Investment in PT Kenangan Stock Depreciation Expense Other Expense Dividend Declared Accumulated Depreciation Account Payable Common Stock Retained Earnings Sales Dividend Income



PT Lintasan Debit Credit Rp. 183,000,000 500,000,000 120,000,000 25,000,000 251,000,000 25,000,000 Rp. 200,000,000 120,000,000 200,000,000 268,000,000 300,000,000 16,000,000 1,104,000,000 1,104,000,000



PT Kenangan Debit Credit Rp. 80,000,000 300,000,000 15,000,000 155,000,000 20,000,000 Rp. 90,000,000 110,000,000 100,000,000 70,000,000 200,000,000 570,000,000



570,000,000



Required: a. Prepare eliminating entries as of consolidated statements. b. Prepare a three-part consolidation workpaper as of December 31, 20x7 c. Prepare a consolidated income statement, balance sheet, and retained earnings statement for 20x7. Soal 5-6 Comprehensive problem: Majority Subsidiary PT Pilar acquired 80% ownership of PT Sutan on January 1, 20x1, for Rp. 160,000,000. On that date PT Sutan reported Retained Earnings of Rp. 50,000,000 and had Rp. 100,000,000 of common stock outstanding PT Pilar has used the equity method in accounting for is investment in PT Sutan. Trial balance data for the two companies on December 31, 20x5, are as follows:



Item Cass and Receivables Inventory Land Buildings and Equipment Investment in PT Sutan Stock Cost of Good Sold Depreciation Expense Inventory Losses Dividends Declared Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Sales Income from Subsidiary



PT Pilar Debit Credit Rp. 81,000,000 260,000,000 80,000,000 500,000,000 188,000,000 120,000,000 25,000,000 15,000,000 30,000,000 Rp. 205,000,000 60,00,000 200,000,000 300,000,000 314,000,000 200,000,000 20,000,000 1,299,000,000 1,299,000,000



PT Sutan Debit Credit Rp. 65,000,000 90,000,000 80,000,000 150,000,000 50,000,000 15,000,000 5,000,000 10,000,000 Rp. 105,000,000 20,000,000 50,000,000 100,000,000 90,000,000 100,000,00 465,000,000



465,000,000



Additional Information 1. On the of combination, the fair value of PT Sutan’s depreciable assets was Rp. 50,000,000 more than book value. The purchase differential assigned to depreciable assets should be written off over the following 10-years period. 2. Three was Rp. 10,000,000 of intercorporate receivables and payables at the end of 20x5. Required: a. Give all journal entries that PT Pilar recorded during 20x3 related to its investment in PT Sutan. b. Gve all eliminating entries needed to prepare consolidated statements of 20x5. Prepare three-part workpaper as of December 31, 20x5.



Soal 5-7 Comprehensive Problem: Differential Apportionment PT Borang purchased 80% PT Granita on January 1, 20x7, for Rp. 173,000,000. The trial balance’s for the two on December 3120x7, included the following amounts:



Item Cash Account Receivable Inventory Land Buildings and Equipment Investment in PT Granita Stock Cost of goods sold Depreciation expense Other expense Dividends Declared Accumulated Depreciation Accounts Payable Mortgages Payable Common stock Retained Earnings Sales Income from Subsidiary



PT Borang Debit Rp 38,000,000 60,000,000 240,000,00 80,000,000 500,000,000 202,000,000 500,000,000 25,000,000 75,000,000 50,000,000



1,760,000,000



PT Granita Credit



Debit Rp. 25,000,000 55,000,000 100,000,000 20,000,000 150,000,000 250,000,000 15,000,000 75,000,000 20,000,000



Rp. 155,000,000 70,000,000 200,000,000 300,000,000 290,000,000 700,000,000 45,000,000 1,760,000,000



Credit



Rp. 75,000,000 35,000,000 50,000,000 50,000,000 100,000,000 400,000,000



710,000,000



710,000,000



Additional Information: 1. On January 1, 20x7, PT Granita reported net assets with book value of Rp. 15,000,000. A total of Rp. 20,000,000 of the purchase price is applied to land. 2. PT Granita’s depreciable assets had an estimated economic life of 11 years on he date of combination. The difference between fair value and book value of tangible assets is related entirely to buildings and equipment. 3. PT Borang used the equity method in accounting for investment in PT Granita. 4. Detailed analysis of receivables and payables showed that PT Granita owed PT Borang Rp. 16,000,000 on December 31, 20x7. Required: a. Give all Journal entries record by PT Borang with regard to its investment in PT Granita during 20x7. b. Give all eliminating entries needed to prepare a full set of consolidated financial statement for 20x7. c. Prepare a three part consolidated workpaper as of December 31, 20x7.



BAB VI INTERCOMPANY TRANSFER OF SERVICE AND NONCURRENT ASSETS Soal 6-1 Elimination Entries for Land Transfer PT Horas membeli tanah pada tanggal 1 Januari 20x1 seharga Rp 20.000.000. Pada tanggal 10 Juni 20x4 PT Horas menjual tanah tersebut keanak perusahaannya, PT Luna seharga Rp 30.000.000. PT Horas memiliki 60% saham berhak suara PT Luna. Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan untuk menghilangkan pengaruh penjualan tanah antarperusahaan dalam penyusunan laporan keuangan konsolidasi tahun 20x4 dan 20x5. b. Buat ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x4 dan 20x5, jika PT Luna sebelumnya membeli tanah tersebut seharga Rp 20.000.000 dan kemudian menjual tanahnya ke PT Horas pada tanggal 10 Juni 20x4 seharga Rp 30.000.000. Soal 6-2 Elimination Entries For Depreciable Asset Transfer: Year-End Sale PT Pamela memiliki 70% kepemilikan PT Novita. Pada tanggal 31 Desember 20x6, PT Novita membayar PT Pamela sebesar RP 40.000.000 untuk truk yang sebelumnya dibeli PT Pamela seharga Rp 45.000.000 pada tanggal 1 Januari 20x2. Truk tersebut mempunyai umur 15 tahun dari tanggal 1 Januari 20x2 dan tanpa nilai sisa. Kedua perusahaan menyusutkan peralatan menggunakan metode garis lurus. Diminta: a. Buatlah ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x6 untuk menghilangkan pengaruh penjualan antarperusahaan. b. Buatlah ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x7 untuk menghilangkan pengaruh penjualan antarperusahaan. Soal 6-3 Transfer of Land PT Barito memiliki 70% saham berhak suara PT Ranum. Pada tanggal 12 Maret 20x2, PT Ranum menjual tanah yang dibeli seharga Rp 140.000.000 ke PT Barito dengan harga Rp 185.000.000. PT Barito berencana untuk membangun gudang baru ditanah tersebut di tahun 20x3. Diminta : a. Buatlah ayat jurnal eliminasi yang diperlukan untuk menghilangkan pengaruh penjualan tanah antarperusahaan untuk meyusun laporan keuangan konsolidasi pada tanggal 31 Desember 20x2 dan 20x3. b. Buat ayat jurnal eliminasi yang diperlukan pada tanggal 31 Desember 20x3 dan 20x4, jika PT Barito semula membeli tanah tersebut seharga Rp 150.000.000 dan menjualnya ke PT Ranum pada tanggal 12 Maret 20x2 seharga Rp 180.000.000.



Soal 6-4 Transfer of Depreciable Asset at Year-End PT Firda purchased 60% of PT Mindano’s voting common stock on January 1, 20x1, at underlying book value. On December 31, 20x3, PT Firda received Rp. 210,000,000 from PT Midanao for a truck PT Firda had purchased on January 1, 20x2, for Rp. 300,000,000. The truck is expected to have a 10-year useful life and no salvage value. Both companies depreciate trucks on a straightline basis. Required: a. Give the workpaper eliminating entry or entries needed at December 31, 20x5, to remove the effects of the intercompany sale. b. Give the workpaper eleminating entry or entries needed at December 31, 20x6, to remove the effects of the intercompany sale. Soal 6-5 Sale of Equipment to Subsidiary in Current Period On January 1, 20x7, PT Warta sold to PT Lancar equipment it had purchased for Rp. 150,000,000 and used for eight year. PT Warna recorded a gain of Rp. 14,000,000 on the sale. The equipment has a total useful life of 15 years and is depreciated on a straight-line basis. PT Warta holds 70% of PT Lancar’s voting common shares. Required: a. Give the journal entry made by PT Warta on January 1, 20X7, to record the sale of equipment. b. Give the journal entries recorded by PT Lancar during 20x7 to record the purchase of equipment and year-end depreciation exspence. c. Give the eliminating entry or entries related to the intercompany sale of equipment neded at December 31, 20x7, to prepare a full set of consolidated financial statement. d. Give the eliminating entry or entries related to the equipment required of January 1, 20x8, to prepare a consolidated balance sheet only. Soal 6-6 Computation of Consolidated Net Income PT Putra owns 90% of PT Utama. PT Putra paid Rp. 9,000,000 in excess of underlying book value to purchase PT Utama’s and shares and is amortizing the balance over a 10-year period. During 20x4, PT Utama sold land to PT Putra at a Rp. 7,000,000 profit. PT Utama reported net income of Rp. 19,000,000 and paid dividends of Rp. 4,000,000 in 20x4. PT Putra reported income, exclusive of is income from PT Utama, of Rp. 34,000,000 and paid of Rp. 15,000,000 in 20x4. Required: a. Compute consolidated net income for 20x4. b. By what amount would 20x4 consolidated net income increase or decrease if th sale of land had been from PT Putra to PT Utama, and the gain on the sale of land had included in PT Putra’s Rp. 34,000,000 income?



Soal 6-7 Preparation of Consolidated Balance Sheet PT Lodaya memiliki 60% saham berhak suara PT Toba yang dibeli pada tanggal 17 May 20x1, pada nilai bukunya. Akun permanen kedua perusahaan pada tanggal 31 Desember 20x6 terdiri atas saldo – saldo berikut : Cash and Receivable Inventory Land Building and Equipment Investment in PT Toba Stock Accumulated Depreciation Account Payable Notes Payable Common Stock Retained Earnings



PT Lodaya Rp. 101,000,000 80,000,000 150,000,000 400,000,000 150,000,000 Rp. 881,000,000 Rp. 135,000,000 90,000,000 200,000,000 100,000,000 356,000,000 Rp. 881,000,000



PT Toba Rp. 20,000,000 40,000,000 90,000,000 300,000,000 p. 450,000,000 Rp. 85,000,000 25,000,000 90,000,000 200,000,000 50,000,000 Rp. 450,000,000



Pada tanggal 1 Januari 20x2, PT Lodaya membayar Rp 100.000.000 untuk peralatan dengan total umur ekonomi 10 tahun. Peralatan tersebut disusutkan menggunakan garis lurus tanpa nilai sisa. PT Toba membeli peralatan tersebut dari PT Lodaya pada tanggal 31 Desember 20x4 sebesar Rp 91.000.000. PT Toba menjual tanah yang dibelinya seharga Rp 30.000.000 pada tanggal 23 Februari 20x4 kepada PT Lodaya dengan harga Rp 20.000.000 pada tanggal 14 Oktober 20x5. Diminta: a. Buatlah kertas kerja neraca konsolidasi per 31 Desember 20x6. b. Buatlah neraca konsolidasi per 31 Desember 20x6. Soal 6-8 Consolidation Workpaper With Intercompany Transfer PT Merbabu membeli 65% saham biasa berhak suara PT Bali pada tanggal 20 Juni 20x2, pada nilai bukunya. Neraca dan laporan laba rugi untuk kedua perusahaan pada tanggal 31 Desember 20x4 adalah sebagai berikut :



PT Merbabu and PT Bali Balance Sheet December 31, 20x4 Item PT Merbabu Cash Rp. 32.500.000 Account Receivable 62.000.000 Inventory 92.000.000 Land 40.000.000 Buildings & equipment (net) 200.000.000 Investment in PT Bali Stock 110.500.000 Total Assets 540.000.000 Account Payable 35.000.000 Bond Payable 180.000.000 Common Stock, Rp. 5.000 par value 100.000.000 Retained Earnings 225.000.000 Total Liabilities & Stockholders Equity 540.000.000



Item Sales & Service Revenue Gain on sale of land Gain on sale of building Income from subsidiary Cost of goods and service sold Depreciation expense Other expenses Net income Dividend paid Change in Retained Earnings



PT Bali Rp. 22.000.000 37.000.000 71.000.000 15.000.000 125.000.000 270.000.000 20.000.000 80.000.000 60.000.000 110.000.000 270.000.000



PT Merbabu and PT Bali Combined Income and Earnings Statement Year Ended December 31, 20x4 PT Merbabu Rp. 286.500.000 4.000.000



PT Bali Rp. 128.500.000 13.200.000



19.500.000 310.000.000 Rp. 160.000.000 22.000.000 76.000.000



(258.000.000) 52.000.000 (25.000.000) 27.000.000



141.700.000 Rp 75.000.000 19.000.000 17.700.000



(111.700.000) 30.000.000 (5.000.000) 25.000.000



Informasi tambahan : 1. PT Merbabu menggunakan metode ekuitas dasar untuk akuntansi investasi pada PT Bali 2. Selama tahun 20x4, PT Merbabu menagih PT Bali sebesar Rp 24.000.000 untuk jasa konsultasi kepada PT Bali selama tahun berjalan. Biaya penyediaan jasa tersebut sebesar Rp. 17.000.000. 3. Pada tanggal 1 Januari 20x4, PT Bali menjual bangunan ke PT Merbabu seharga Rp 13.200.000 diatas nilai tercatat dipemukuan PT Bali. Bangunan tersebut mempunyai sisa umur ekonomis 12 tahun pada saat transfer.



4. Pada tanggal 14 Juni 20x4, PT Merbabu menjual tanah yang dulunya dibeli seharga Rp 3.000.000 kepada PT Bali dengan harga Rp 7.000.000. PT Bali tetap memiliki tanah tersebut sampai 31 Desember 20x4. Diminta: a. Buatlah semua ayat jurnal eliminasi yang diperlukan untuk menyusun laporan keuangan konsolidasi lengkap tahun 20x4. b. Buatlah kertas kerja konsolidasi untuk tahun 20x4. c. Buatlah neraca, laporan laba rugi dan laporan saldo laba konsolidasi untuk tahun 20x4.



BAB VII INTERCOMPANY INVENTORY TRANSACTION Soal 7-1 Realized profit on intercompany sale PT Norma membeli 90% saham berhak suara PT Oloan pada tahun 20x1. Selama tahun 20x4, PT Norma membeli 40.000 playday doghouses dengan harga Rp 24.000 per unit dan menjual 25.000 unit ke PT Oloan dengan harga Rp 30.000 per unit. PT Oloan menjual semua barang dagangan tersebut ke ritel sebelum tanggal 31 Desember 20x4 dengan harga Rp 45.000 per unit. Kedua perusahaan menggunakan metode persediaan perpetual.. Diminta: a. Buatlah ayat jurnal yang dicatat PT Norma untuk pembelian persediaan dan penjualan kembali ke PT Oloan pada tahun 20x4 b. Buatlah ayat jurnal yang dicacat PT Oloan untuk pembelian persediaan dan penjualan kembali ke ritel pada tahun 20x4 c. Buatlah ayat jurnal eliminasi yang diperlukan untuk penyusunan laporan keuangan konsolidasi tahun 20x4 untuk menghilangkan semua pengaruh penjualan antarperusahaan. Soal 7-2 Sale of inventory to subsidiary PT Norma membeli 90% saham berhak suara PT Oloan pada tahun 20x1. Selama tahun 20x4, PT Norma membeli 40.000 playday doghouses dengan harga Rp 24.000 per unit dan menjual 25.000 unit ke PT Oloan dengan harga Rp 30.000 per unit. PT Oloan menjual 18.000 dari barang dagangan tersebut ke ritel sebelum tanggal 31 Desember 20x4 dengan harga Rp 45.000 per unit. Kedua perusahaan menggunakan metode persediaan perpetual.. Diminta: a. Buatlah ayat jurnal yang dicatat PT Norma untuk pembelian persediaan dan penjualan kembali ke PT Oloan pada tahun 20x4 b. Buatlah ayat jurnal yang dicacat PT Oloan untuk pembelian persediaan dan penjualan kembali ke ritel pada tahun 20x4 c. Buatlah ayat jurnal eliminasi yang diperlukan untuk penyusunan laporan keuangan konsolidasi tahun 20x4 untuk menghilangkan semua pengaruh penjualan antarperusahaan. Soal 7-3 Inventory transfer between parent and subsidiary PT Kalimantan owns 60% of PT Duma’s voting shares. During 20x3, PT Kalimantan produced 25,000 computer desks at a cost of Rp. 82,000 each and sold 10,000 desks to PT Duma for Rp. 94,000 each. PT Duma sold 7,000 of the desks to unaffiliated companies for Rp. 130,000 each prior to December 31, 20x3, and sold the remainder in early 20x4 for Rp. 140,000 each. Both companies use perpetual inventory system. Required: a. What amounts of cost of good sold did PT Kalimantan and PT Duma record in 20x3.



b. What amounts of cost of good sold must be reported in the consolidated income statement for 20x3. c. Give the workpaper eliminating entry or entries needed consolidated financial statements of December 31, 20x3, relating to the intercorporate sale of inventory. d. Give the workpaper eliminating entry or entries needed in preparing consolidated financial statements of December 31, 20x4, relating to the intercorporate sale of inventory. e. Give the workpaper eliminating entry or entries needed in preparing consolidated financial statements of December 31, 20x4, relating to the intercorporate sale of inventory if PT Duma produced the computer desks at a cost of Rp. 82,000 each and sold 10,000 desks to PT Kalimantan for Rp. 94,000 each in 20x3, with PT Kalimantan selling 7,000 desks to unaffiliated companies in 20x3 and the remaining 3,000 in 20x4. Soal 7-4 Income Statement Effects of Unrealized Profit PT Harum Bakery memiliki 60% saham PT Farah. Selama tahun 20x8, PT farah memproduksi 100.000 karung tepung, yang dijualnya ke PT Harum Bakery seharga Rp 900.000.000. Pada tanggal 31 Desember 20x8, PT Harum Bakery mempunyai 20.000 karung tepung yang dibeli dari PT Farah. PT Farah menetapkan harga penjualan sebesar biaya plus keuntungan sebesar 50% dari biaya. PT harum Bakery yang membeli semua tepung dari PT Farah di tahun 20x8 tidak mempunyai persediaan pada tanggal 1 Januari 20x8. PT Harum Bakery melaporkan laba dari operasi sebesar Rp 400.000.000, dan PT Farah melaporkan laba bersih sebesar Rp 150.000.000 untuk tahun 20x8. Diminta : a. Hitung jumlah yang dilaporkan sebagai harga pokok penjualan dalam laporan laba rugi konsolidasi tahun 20x8.. b. Buatlah ayat jurnal eliminasi yang diperlukan untuk menghilangkan pengaruh penjualan antarperusahaan dalam penyususnan laporan keuangan konsolidasi pada akhir tahun 20x8. c. Hitung jumlah yang dilaporkan sebagi laba bersih konsolidasi tahun 20x8. Soal 7-5 Sale of Inventory at a Loss The price of high-quality burnwhistles fluctuates substantially from month to month. As a result, it is not uncommon for a company that deals in burnwhistles to report a substantial gain in one period, followed by a substantial loss in the following period, The price of burntwhistles was relatively high during the first three months of 20x8, declined substantially for the next four months, and the recovered nicely by year-end. On February 6, 20x8, PT Turangga purchased burnwhistles for Rp. 400,000,000 and sold them to PT Gondo on July 10, 20x8, for Rp. 300,000,000. PT Gondo in late its purchase for several months before selling 60% to nonaffiliates for Rp. 360,000,000 in late November. The remaining units were held at yers-end and expected to be sold in early 20x9 for approximately Rp. 240,000,000.PT Gondo owns 75% of the stock of PT Tuangga.



Required: a. Give the journal entries PT Turangga and PT Gondo recorded 20x8 related to the initial purchase, intercorporate sale, and resale of inventory. b. What amount should be reported as cost of goods sold in the 20x8 consolidated income of statements? c. If Gondo reported operating income of Rp. 230,000,000 and PT Tunggara reported net income of Rp. 80,000,000, what amount of consolidated net income should PT Gondo report of 20x8? d. Give the workpaper eliminating entry o entries needed in preparing consolidated financial statements for 20x8 to remove all effects of the intercompany transfer. Soal 7-6 Intercompany Sale PT Harkat membeli 70% saham berhak suara PT Seruni pada tanggal 18 Mei 20x1, pada nilai bukunya.



Kedua



perusahaan



melaporkan



data



berikut



sehubungan



dengan



penjualan



antarperusahaan ditahun 20x4 dan 20x5: Tahun



Dibeli oleh



Harga beli



Dijual ke



Harga jual



20x4 20x5 20x5



PT Seruni PT Seruni PT Harkat



Rp.120,000,000 90,000,000 140,000,000



PT Harkat PT Harkat PT Seruni



Rp.180,000,000 135,000,000 280,000,000



Belum terjual pada akhir periode Rp.45,000,000 30,000,000 110,000,000



Tahun terjual ke perusahaan non-Afiliasi 20x5 20x6 20x6



PT Harkat melaporkan laba operasi (tidak termasuk pendapatan dari investasi pada PT Seruni). Masing – masing sebesar Rp 160.000.000 Rp 160.000.000 dan Rp 220.000.000 untuk tahun 20x4 dan 20x5. PT Seruni melaporkan laba bersih masing – masing sebesar Rp 90.000.000 dan Rp 85.000.000 untuk tahun 20x4 dan 20x5. Diminta : a. Hitung laba bersih konsolidasi tahun 20x4. b. Hitung saldo persediaan yang dilaporkan dalam neraca konsolidasi pada tanggal 31 Desember 20x5 berdasarkan transaksi yang dijelaskan di atas. c. Berapakah jumlah yang dimasukkan dalam harga pokok penjualan untuk tahun 20x5 sehubungan dengan transaksi yang dijelaskan di atas. d. Hitung laba bersih konsolidasi tahun 20x5 Soal 7-7 Consolidated Balance Sheet Workpaper Neraca 31 Desember 20x8 dari PT Dora dan PT Hikayat, anak perusahaannya yang dimiliki 70% adalah sebagai derikut:



Cash and Receivable Inventory Buildings and Equipment (net) Investment in PT Hikayat Stock Total Asset Accounts Payable Common Stock Retained Earnings Total Liabilities and Equipment



PT Dora and PT Hikayat Balance Sheets December 31, 20x8 PT Dora Rp. 98,000,000 150,000,000 310,000,000 280,000,000 Rp. 838,000,000 Rp. 70,000,000 200,000,000 568,000,000 Rp. 838,000,000



PT Hikayat Rp. 40,000,000 100,000,000 280,000,000 Rp. 420,000,000 Rp. 20,000,000 150,000,000 250,000,000 Rp. 420,000,000



PT Dora membeli saham PT Hikayat pada nilai bukunya pada tanggal 1 Januari 20x7. Pada tanggal 31 Desember 20x8, neraca PT Dora termasuk persediaan yang dibeli dari PT Hikayat senilai RP 95.000.000. Biaya produksi PT Hikayat atas persediaan tersebut adalah Rp 55.000.000. Selain itu, persediaan PT Hikayat terdiri atas barang yang dibelinya dari PT Dora seharga Rp 25.000.000 yang diproduksi PT Dora dengan biaya sebesar Rp 15.000.000. Diminta: a. Buatlah semua yat jurnal eliminasi yang diperlukan untuk penyusunan neraca konsolidasi per 31 Desember 20x8. b. Buatlah kertas kerja neraca konsolidasi per 31 Desember 20x8. Soal 7-8 Conslidation following Inventory Transactions PT Berdikari membeli 60% kepemilikan di PT Tomang pada tanggal 1 Januari 20x1 seharga Rp 83.000.000. Pada tanggal tersebut, PT Tomang melaporkan saham biasa beredar sebesar Rp 100.000.000 dan salso laba sebesar Rp 20.000.000. Diferensial pembelian dialokasikan ke tanah yang akan digunakan sebagai lokasi pembangunan gedung. PT Berdikari menggunakan metode ekuitas untuk akuntansi kepemilikan di PT Tomang. Pada tanggal 31 Desember 20x2, neraca saldo untuk kedua perusahaan adalah sebagai berikut :



Item Cash and Accounts Receivable Invenory Land Builings and Equipment Investment in PT Tomang Stock Cost of Goods Sold Depreciation Exspanse Interest Exspanse Dividends Declared Accumulated Depreciation Accounts Payable Bonds Payable Bond Premium Common Stock Retained Earnings Sales Income From Subsidiary



PT Berdikari Debit Credit Rp.69,200,000 60,000,000 40,000,000 520,000,000 113,000,000 99,800,000 25,000,000 6,000,000 40,000,000 Rp. 175,000,000 68,000,000 80,000,000 1,200,000 200,000,000 230,000,000 200,000,000 18,000,000 Rp. 973,000,000 Rp. 973,000,000



PT Tomang Debit Credit Rp. 51,200,000 55,000,000 30,000,000 350,000,000



Rp. 75,000,000 41,000,000 200,000,000 100,000,000 50,000,000 120,000,000 Rp. 586,000,000



Rp. 586,200,000



PT Tomang menjual persediaan dengan biaya perolehan RP 25.500.000 kepada PT Berdikari dengan harga RP 42.500.000 ditahun 20x1. PT Berdikari menjual kembali 80% dari pembelian di tahun 20x1 tersebut dan sisanya di tahun 20x2. PT Tomang menjual persediaan dengan biaya perolehan Rp 21.000.000 ke PT Berdikari ditahun 20x2 dengan harga Rp 35.000.000, dan PT Berdikari menjual kembali 70% dari persediaan tersebut sebelum 31 Desember 20x2. Selain itu, PT Berdikari menjual persediaan dengan biaya perolehan Rp 14.000.000 ke PT Tomang dengan harga Rp 28.000.000 pada tahun 20x2, dan PT Tomang menjual kembali seluruknya, kecuali sebesar Rp 13.000.000 dari pembelian tersebut sebelum tanggal 31 Desember 20x2. Diminta : a. Catat ayat jurnal untuk tahun 20x2 dalam pembukuan PT Berdikari sehubungan dengan investasi pada saham PT Tomang menggunakan metode ekuitas dasar. b. Buatlah ayat jurnal eliminasi untuk menyelesaikan kertas kerja konsolidasi tahun 20x2. c. Buatlah kertas kerja konsolidasi tiga bagian untuk tahun 20x2. Soal 7-9 Consolidation Workpaper Pt Cula purchased 70% of PT Wika’s voting stock on January 1, 20x5, for Rp. 291,000,000. On that date, the book value of PT Wika’s net assets was Rp. 380,000,000 and their book values were equal to their fair values, except for land that had a fair value Rp. 14,000,000 greater than book value. The amount attributed to goodwill as a result of the purchase of PT Wika shares is not amortize.



Item Cash and Receivale Inventory Land, Buildings,& Equipment (net) Investment in PT Wika stock Cost of Goods and Equipment Depreciation Expense Dividends Declared Sale and Service Revenue Income from Subsidiary Accounts Payable Common Stock Retained Earnings Total



PT CULA AND PT WIKA Trial Balance Data December 31, 20x9 PT Cula Debit Credit Rp. 81,300,000 Rp 200,000,000 270,000,000 315,000,000 200,000,000 40,000,000 35,000,000 300,000,000 14,000,000 60,000,000 200,000,000 568,000,000 1,142,000,000 1,142,000,000



PT Wika Debit Credit Rp. 85,000,000 Rp 110,000,000 250,000,000 150,000,000 30,000,000 5,000,000 200,000,000



630,000,000



30,000,000 150,000,000 250,000,000 630,000,000



On January 1, 20x9, Pt Cula’s inventory contained unrealized intercompany profits recorded by PT Wika in he amount of Rp. 30,000,000. PT Wika’s inventory on that date contained Rp. 15,000,000 of unrealized intercompany profits on PT Cula’s books. Both companies sold their ending 20x8 inventories to unrelated companies in 20x9. During 20x9, PT Wika sold goods costing Rp. 37,000,000 to PT Cula for Rp. 62,000,000. PT Cula held all inventory purchased from PT Wika during 20x9 on December 31, 20x9. Also during 20x9, PT Cula sold goods costing Rp. 54,000,000 to PT Wika for Rp. 90,000,000. PT Wika continuous to hold Rp. 20,000,000 of its purchase from PT Cula on December 31, 20x9. On January 1, 20x6, PT Cula paid Rp. 000,000 to PT Wika for Equipment purchaed by PT Wika on January 1, 20x1, for Rp. 120,000,000. The total estimated economic life of 15 years for the equipment remains unchanged. Required: a. Prepare all eliminating entries needed to complete a consolidation workpaper as of December 31, 20x9 b. Prepare a consolidation workpaper as of December 31, 20x9 c. Prepare a reconciliation between the balance in retained earnings reported by PT Cula on December 31, 20x9, and consolidated retained earnings.



Soal 7-10 Intercompany Transfer of inventory and land PT Halimun purchased of PT Butar’s voting common shares on January 1, 20x2, for Rp. 94.000.000. At that date, PT Butar had Rp. 80.000.000 of common stock outstanding and retained earning of Rp. 20.000.000. The excess of the amount paid over underlying book value is assigned to building and equipment, which had a fair value Rp. 20.000.000 greater than book value and a remaining 10 year life, and to patents, which had a remaining life of five years at the date of business combination. Trial balance for the companies as of December 31, 20x3, are as follow : Item Cash & Account Receivable Inventory Land Building & Equipment Investment in PT Butar Stock Cost of good sold Depreciation expense Interest expense Dividends declared Accumulated Depreciation Account Payable Bonds Payable Bond Premium Common Stock Retained Earnings Sales Other Income Income From Subsiadiary



PT Halimun Debit Credit Rp 29.900.000 Rp 165.000.000 80.000.000 340.000.000 115.200.000 186.000.000 20.000.000 16.000.000 30.000.000 140.000.000 92.400.000 200.000.000



982.100.000



120.000.000 142.000.000 260.000.000 13.600.000 14.100.000 982.100.000



PT Butar Debit Credit Rp 21.600.000 Rp 35.000.000 40.000.000 260.000.000 79.800.000 15.000.000 5.200.000 15.000.000 80.000.000 35.000.000 100.000.000 1.600.000 80.000.000 50.000.000 125.000.000



471.600.000



471.600.000



On December 31, 20x2, PT Butar purchased inventory for Rp 32.000.000 and sold it to PT Halimun for Rp 48.000.000. PT Halimun resold Rp 27.000.000 of the inventory during 20x3 and had the remaining balance in inventory at December 31, 20x3. During 20x3, PT Butar sold inventory purchased for Rp 60.000.000 to PT Halimun for Rp 90.000.000, and PT Halimun resold all but Rp 24.000.000 of its purchased. On March 10, 20x3, PT Halimun sold inventory purchased for RP 15.000.000 to PT Butar for Rp 30.000.000. PT Buatr sold all but Rp 7.600.000 of the inventory prior to December 31, 20x3. During 20x2, PT Butar sold land it had purchased for Rp 22.000.000 to PT Halimun for Rp 37.000.000. PT Halimun plans to build a warehouse on the property in the near future. Required : a. Give all eliminating entries needed to prepare a full set of consolidated financial statements at December 31, 20x3, for PT Halimun and PT Butar. b. Prepare a three part consolidation workpaper for 20x3.