Adjustment & Elimination Consolidated

PT Induk% PT Anak
Statements
Debit Credit
Income Statement
Revenue
Income from Son
Expenses
Noncontrolling interest share
Net income/ Controlling share

Retained Earnings Statement

Retained earning - induk
Retained earning - anak
Add net income
Deduct dividends

Retained earnings - 31 Dec

Balance Sheet
Cash
Other resiprocal
Other current assets
Investment in PT anak

Plant and equipment

Accumulated depreciation
Patent
Total
Other resiprocal
Liabillities
Capital stock
Retained earning - 31 Dec
Total

Noncontrolling interest, 1 January

Controlling interest, 31 Desember
Total
 Adjustment & Elimination Consolidated
PT Induk% PT Anak
Statements
Debit Credit
Income Statement
Revenue 400 220 620
Income from Son 36 0 36
Cost of sales 160 80 25 -265
Depreciation expenses 80 40 10 -130
Other expense 51 20 -71
Noncontrolling interest share 9 -9
Net income/ Controlling share 145 80 145

Retained Earnings Statement

Retained earning - induk 150 150
Retained earning - anak 100 100
Add net income 145 80 145
Deduct dividends 80 40 40 80

Retained earnings - 31 Dec 215 140 215

Balance Sheet
Cash 59 60 119
Trade receivable 56 80 8 128
Dividend receivable 16 0 16
Inventories 80 60 140
Land 30 60 90
Buildings 130 140 270
Equipment 400 200 50 10 640
Investment in Sun 424 424
Goodwill 50 50
Total 1,195 600 1,437

Account payable 80 100 8 172

Dividend payable 200 20 16 204
Other liabilities 100 40 140
Capital stock 600 300 300 600
Retained Earnings - 31 Des 215 140 215
Total 1,195 600

Noncontrolling interest, 1 January 105

Controlling interest, 31 Desember 1 106
Total 1,437
Supporting Calcullation
Cost of Investment 420,000
Implied Fair Value 525,000 80%
Book Value 400,000
Excess 125,000

Assets Allocation Assets Amortization

Inventory 25,000 Unamortized Amor Amortized
Equipment 50,000 1 Jan 2016 31 Dec 2016
Goodwill 50,000 Inventory 25,000 25,000 -
Equipment 50,000 10,000 40,000
Goodwill 50,000 - 50,000
125,000 35,000 90,000

Pop 2016
Net Income 80,000
Amortization 35,000 Pam 36000
Adjusted Income 45,000 Sun 9000

Dividend 40,000 Pam 32000

Sun 8000

1. Penyesuaian error dan omission

2. Eliminasi intercompany profit

3. Eliminasi net income, dividend, dan baliki beginning balance investment

Net Income 36,000

Dividend 32,000
Investment in Sun 4,000

4. Eliminasi nci, earnings, dividend

Noncontrolling interest share 9,000

Dividend 8,000
Noncontrolling interest - 31 Dec 1,000

5. Eliminasi jurnal resiprokal: investment dan equity

Cost of sales 25,000

Capital stock 300,000
Equipment, 1 Jan 50,000
Retained earnings - Sun, 1 Jan 100,000
Goodwill, 1 Jan 50,000
Investment in Sun 420,000
Noncontrolling interest - 1 Jan 105,000

6. Mencatat amortisasi

Depreciation expense 10,000

Equipment 10,000

7. Eliminasi jurnal resiprokal lainnya

Account payable 8,000

Trade receivable 8,000

Dividend payable
Dividend receivable
1 Dec 2016
terjual
menyusut
tetap
 Adjustment & Elimination Consolidated
PT Induk% PT Anak
Statements
Debit Credit
Income Statement
Revenue 800 440 1240
Income from Son 68 68
Cost of sales -320 -160 50 -530
Depreciation expense -160 -80 20 -260
Other expense -102 -40 5 -147
Noncontrolling interest share 17 -17
Net income/ Controlling share 286 160 286

Retained Earnings Statement

Retained earning - induk 300 300
Retained earning - anak 200 200
Add net income 286 160 286
Deduct dividends -160 -80 80 -160

Retained earnings - 31 Dec 426 280 426

Balance Sheet
Cash 118 120 238
Trade receivable 112 160 16 256
Dividend receivable 32 32
Inventories 160 120 280
Land 60 120 180
Buildings 260 280 540
Equipment 800 400 100 20 1280
Patent 100 5 95
Investment in Sun 844 844
Total 2386 1200 2869

Account payable 160 200 16 344

Dividend payable 400 40 32 408
Other liabilities 200 80 280
Capital stock 1200 600 600 1200
Retained earnings 426 280 426
Total 2386 1200

Noncontrolling interest, 1 January 210

Controlling interest, 31 Desember 1 211
Total 1208 1208 2869
Supporting Calcullation
Cost of Investment 840,000
Implied Fair Value 1,050,000
Book Value 800,000

Excess 250,000

Asset allocation Unamortized Amor

1 Jan 2016 31 Des 2016
Inventory 50,000 50,000
Equipment 100,000 20,000
Patent 100,000 5,000
250,000 75,000

Pam 2016
Net income 160,000
Amortization 75,000
Adjusted income 85,000

Dividend 80,000

1. Penyesuaian error dan omission

2. Eliminasi intercompany profit

3. Eliminasi net income, dividend, dan balikin beginning balan

Net Income 68,000

Dividend
Investment in Sun

4. Mencatat nci, nci share, dividend, earnings

NCI share 17,000

Dividend
NCI, 31 Desember

5. Eliminasi jurnal resiprokal: investment dan equity (semuan

Cost of sales 50,000
Capital stock 600,000
Retained earning, 1 January 200,000
Equipment 100,000
Patent 100,000
Investment in Sun
NCI, 1 January

6. Mencatat amortisasi

Depreciation expense 20,000

Equipment

Other expense 5,000

Patent

7. Eliminasi jurnal resiprokal lainnya

Account payable 16,000

Trade receivable

Dividend payable 32,000

Dividend receivable
 80%

Unamortized
31 Des 2016
- terjual
80,000 menyusut
95,000 menyusut
175,000

Pam 68,000
Sun 17,000

Pam 64,000
Sun 16,000

an balikin beginning balance investment (subsidiary)

64,000
4,000

16,000
1,000

tment dan equity (semuanya 1 January)

 1,050,000

840,000
210,000

20,000

5,000

16,000

32,000
 Adjustment & Elimination Consolidated
PT Induk% PT Anak
Statements
Debit Credit
Income Statement
Revenue 900 300 1200
Income from Son 38 38
Cost of sales -600 -150 -750
Operating expense -190 -90 12.5 -292.5
Other expense
Noncontrolling interest share 9.5 -9.5
Net income/ Controlling share 148 60 148

Retained Earnings Statement

Retained earning - induk 122 122
Retained earning - anak 50
Add net income 148 60 148
Deduct dividends -100 -20 20 -100

Retained earnings - 31 Dec 170 90 170

Balance Sheet
Cash 6 15 20 41
Trade receivable 26 20 5
Dividend receivable 8 8
Inventories 82 60
Advance to Son 20 20
Other current assets 80 5
Land 160 30
Plant 340 230 37.5 12.5
Goodwill 25 25
Investment in Sun 280 280
Total 994 360

Account payable 24 15 5
Dividend payable 10 8
Other liabilities 100 45
Capital stock 700 200 200 700
Retained earnings 170 90 50 170
Total 994 360

Noncontrolling interest, 1 January 62.5

Controlling interest, 31 Desember 5.5 68
Total 413.5 413.5
 Supporting Calcullation
Cost of Investment
Implied Fair Value
Book Valued
Excess

Assets Allocation and Amo

Plant
Goodwill

Pop 2017
Net Income
Amortisasi
Adjusted income

Dividend

1. Penyesuaian error dan om

Cash

Dividend receivable

Kalau jurnal resiprokal minta tahun setelah tahun akuisisi, maka: 2. Mengeliminasi intercom

Pam 80% 3. Eliminasi net income, di

Investment cost, 1 Jan 2016 240,000 Income from Sun

Laba thn 2016 = (R/E 1 Jan 2017 - R/E 1 Jan 2016) x 20,000
Amortisasi : plant (10,000)
Investment cost, 31 Des 2016 250,000
4. Mencatat nci, nci share,

NCI share

Penyesuaian error
Net Income 2017 48,000 5. Eliminasi jurnal resiprok
Dividend 2017 (16,000)
Amortisasi : plant (10,000) Capital stock
Investment cost, 31 Des 2017 272,000 Retained earnings
Investment cost, 31 Des 2017 di balance sheet 280,000 Goodwill
Plant
Maka, ada dividend receivable 8,000

6. Mencatat amortisasi

Operating expense

7. Mengliminasi jurnal resi

Account payable

Dividend payable
Supporting Calcullation
Cost of Investment 240,000
Implied Fair Value 300,000 80%
Book Valued 225,000
75,000

Assets Allocation and Amortization

Unamortized Amortiasi Unamortized
1 Jan 2016 31 Des 2016
50,000 12500 37,500
25,000 25,000
75,000 12,500 62,500

Net Income 60,000

Amortisasi 12,500 Pam 38000
Adjusted income 47,500 Sun 9500

20,000 Pam 16000

Sun 4000

1. Penyesuaian error dan omission

20,000 v
Advance to Sun 20,000 v

Dividend receivable 8,000 v

Investment in Sun 8,000 v

2. Mengeliminasi intercompany profit

3. Eliminasi net income, dividend, dan membalikan beginning balance investment

Income from Sun 38000 v

Dividend 16000 v
Investment in Sun 22000 v

4. Mencatat nci, nci share, earnings, dan dividend

9500 v
Dividend 4000 v
NCI, 31 Desember 5500 v
5. Eliminasi jurnal resiprokal : investment dan equity (1 January)

Capital stock 200,000 312,500 v

Retained earnings 50,000 v
25,000 v
37,500 v
Investment in Sun 250,000 v
NCI, 1 January 62,500 v

6. Mencatat amortisasi

Operating expense 12,500 v

Plant 12,500 v

7. Mengliminasi jurnal resiprokal lainnya

Account payable 5,000 v

Account receivable 5,000 v

Dividend payable 8,000 v

Dividend receivable 8,000 v
 Adjustment & Elimination
PT Induk % PT Anak
Debit Credit
Income Statement
Revenue 1,750,000,000 1,500,000,000
Income from Son 90,000,000
Cost of sales -1,350,000,000 -1,200,000,000
Operating expense -100,000,000 -120,000,000
Other expense -100,000,000 -30,000,000
Noncontrolling interest share 60,000,000
Net income/ Controlling share 290,000,000 150,000,000

Retained Earnings Statement

Retained earning - induk 406,000,000
Retained earning - anak 150,000,000 150,000,000
Add net income 290,000,000 150,000,000 90,000,000
Deduct dividends -100,000,000 -50,000,000 50,000,000

Retained earnings - 31 Dec 596,000,000 250,000,000

Balance Sheet
Cash 151,000,000 25,000,000
Account receivable 250,000,000 225,000,000 50,000,000
Dividend receivable 15,000,000 15,000,000
Inventories 175,000,000 110,000,000
Investment in PT Sekunder 420,000,000 420,000,000
Building 335,000,000 280,000,000
Land 75,000,000 60,000,000
Other asset 60,000,000 45,000,000
Goodwill 200,000,000

Total 1,481,000,000 745,000,000

Account payable 125,000,000 60,000,000 50,000,000

Dividend payable 50,000,000 25,000,000 15,000,000
Other payable 210,000,000 160,000,000
Common stock 500,000,000 250,000,000 250,000,000
Retained earnings 596,000,000 250,000,000
Total 1,481,000,000 745,000,000

Noncontrolling interest, 1 January 240,000,000

Noncontrolling interest, 31 Desember 40,000,000
Total 815000000 815000000
 Metode Ekuitas Lengkap (ada persenannya)
Consolidated
Statements
Supporting calcullation
Investment in PT Sekunder 300,000,000 60%
3,250,000,000 Implied fair value 500,000,000
Book value 300,000,000
-2,550,000,000 Excess ---> Goodwill 200,000,000
-220,000,000
-130,000,000 PT Primer 60%
-60,000,000
290,000,000 Investment in PT Sekunder - 1 Jan 2021 300,000,000
Laba thn 31 Des 2021 72,000,000
Dividend 2021 12,000,000
406,000,000 Investment in PT Sekunder - 31 Des 2021 360,000,000

290,000,000 Laba thn 31 Des 2022 90,000,000

-100,000,000 Dividend 2022 (30,000,000)
Investment in PT Sekunder - 31 Des 2022 420,000,000
596,000,000
1. Penyesuaian error dan omission

176,000,000 2. Eliminasi intercompany profit

425,000,000
3. Eliminasi net income, dividend, dan membalikan beginning balance investment
285,000,000
Net income 90,000,000
615,000,000 Dividen
135,000,000 Investment in PT Sekunder
105,000,000
200,000,000 4. Mencatat NCI, NCI share, dividen, earnings

1,941,000,000 NCI share 60,000,000

Dividend
135,000,000 NCI interest, 31 Des 2022
60,000,000
370,000,000 5. Mengeliminasi jurnal resiprokal : investment dan equity (semuanya pakai 1 January)
500,000,000
596,000,000 Goodwill 200,000,000
1,661,000,000 Retained earnings 150,000,000
Common stock 250,000,000
Investment in PT Sekunder
280,000,000 NCI, 1 Jan
1,941,000,000
6. Mencatat amortisasi

7. Mengeliminasi jurnal resiprokal lainnya

Account payable 50,000,000

 Account receivable

Dividend payable 15,000,000

Dividend receivable

815,000,000
 PT Primer - 2022

Net Income 150,000,000

Amortisasi PT P 90,000,000
Adjusted income 150,000,000 PT S 60,000,000

Dividen 50,000,000 PT P 30,000,000

PT S 20,000,000

v
30,000,000 v
60,000,000 v

v
20,000,000 v
40,000,000 v

pakai 1 January)

600,000,000 v
v

360,000,000
240,000,000
 50,000,000

15,000,000

815,000,000