S co memiliki 10.

000 lembar saham beredar dengan nominal $10

Data retained earnings dari S Co sbb:

Jan 1 2018 (1st stock purchase)

jan 1,2020 (control achieved)
jan 1,2021
1-Jul-21 1.800 shares sold
dec 31,2021

P company membeli S company common stock di open market dengan

membayar tunai sbb:

Date Share acquired

1-Jan-18 1,500 (15% dari 10.000 lembar)
1-Jan-20 7,500 (75% dari 10.000 lembar)
9,000

cost method
1-Jan-18 Investment in S.Co
Cash
(belum ada kontrol, diklasifikasikan sbg "available for sales")

31-Dec-18 Dividends yang diterima dari Available for sales dibukukan sebagai
Income from investment, tahun 2018 tidak bagi dividen.

Menilai pada akhir tahun atas available for sales sebagai mark-to-ma
mengakibatkan timbulnya gain or loss from reported in income

th 2018 dan Investment in S.co

2019 Unrealized gain
($25-$16) x 1.500 lembar
(diakui karena harga saham naik dari $16 menjadi $25 sebelum
control achieved ) dan dikelompokkan sbg available for sales
 1-Jan-20 Investment in S.Co
Cash

CAD Schedule per 1 jan 2020

Purchase price
common stock
retained earnings 1 jan2020

difference
goodwill

elimination entries 2020 - first year consolidation

a common stock
R/E 1 jan 2020
difference
Investment in S.Co
NCI in equity

b goodwill
difference

elimination entries 2021-second year consolidation

a common stock
R/E 1 jan 2021 $120.000+$65.000-$0 dividens
difference
Investment in S.Co
NCI in equity

b goodwill
difference
c Investment in S.Co
Retained earnings
(Reciprocity)
($185.000-$120.000) x 90%

Parent menjual saham di subsidiary company di open market

Pada 1 July 2021 menjual 1.800 lembar dengan harga jual
sebesar $84.600 atau sebesar $84.600/1.800=
1.800 lembar = 18.00%
1.800 lembar = 20.00%

semula memiliki 9.000 lembar saham di S company atau 90%

setelah dijual 1.800 lembar, memiliki (9.000-1.800)=7.200 atau 72%.

Jurnal saat mencatatkan penjualan 1.800 lembar saham di open market

1-Jul-21 Cash
Investment in S.Co 20% x $319.500
additional contributed capital
$24.000 + $12.000+$225.000+$58.500=
th 2018 ($120.000-$40.000)=$80.000 x 15%=
th 2020 ($185.000-$120.000)=$65.000 x 90%=
1-Jul-21 ($225.000-$185.000)=$40.000 x 90%=

Elimination entries 2021 saat dijual 1.800 lembar di 1 July 2021

a Investment in S.Company $12.000+$46.800

Retained earnings
(reciprocity)

1-Jan-20 retained earnings

1-Jan-18 saat control achieved

1-Jan-21 retained earnings

1-Jan-20 retained earnings
b Investment in S.Co
NCI in equity
(mencatatkan parent's hare of undistributed income dari saat tgl akuisisi s.d awal tahun 2021)
20% x $319.500

c Common stock
R/E 1 jan 2021
difference
Investment in S.Co=$225.000+$58.500
NCI in equity $25.000+$6.500

d goodwill
difference

complete equity methods

S co memiliki 10.000 lembar saham beredar dengan nominal $10
Data retained earnings dari S Co sbb:

Jan 1 2018 (1st stock purchase)

jan 1,2020 (control achieved)
jan 1,2021
1-Jul-21 1.800 shares sold
dec 31,2021

P company membeli S company common stock di open market dengan

membayar tunai sbb:

Date Share acquired

1-Jan-18 1,500 (15% dari 10.000 lembar)
1-Jan-20 7,500 (75% dari 10.000 lembar)
9,000
 1-Jan-18 Investment in S.Co
Cash
(belum ada kontrol, diklasifikasikan sbg "available for sales")

31-Dec-18 Dividends yang diterima dari Available for sales dibukukan sebagai
Income from investment, tahun 2018 tidak bagi dividen.

Menilai pada akhir tahun atas available for sales sebagai mark-to-ma
mengakibatkan timbulnya gain or loss from reported in income

th 2018 dan Investment in S.co

2019 Unrealized gain
($25-$16) x 1.500 lembar
(diakui karena harga saham naik dari $16 menjadi $25 sebelum
control achieved ) dan dikelompokkan sbg available for sales

1-Jan-20 Investment in S.Co

Cash

31-Dec-20 Investment in S.Co

Equity income (EISI)
($185.000-$120.000)=$65.000 x 90%

CAD Schedule per 1 jan 2015

Purchase price
common stock
retained earnings 1 jan 2020

difference
goodwill

elimination entries 2020 - first year consolidation

a common stock
R/E 1 jan 2020
difference
Investment in S.Co
NCI in equity

b Equity income (EISI)

Dividends declared
Investment in S.Co

elimination entries 2021-second year consolidation

a common stock
R/E 1 jan 2021 $120.000+$65.000-$0 dividens
difference
Investment in S.Co
NCI in equity

b goodwill
difference

c Equity income (EISI)

Investment in S.Co
first sem. $40.000 x 90%
second sem $40.000 x 72%

Parent menjual saham di subsidiary company di open market

Pada 1 July 2021 menjual 1.800 lembar dengan harga jual
sebesar $84.600 atau sebesar $84.600/1.800=
1.800 lembar = 18.00%
1.800 lembar = 20.00%

semula memiliki 9.000 lembar saham di S company atau 90%

setelah dijual 1.800 lembar, memiliki (9.000-1.800)=7.200 atau 72%.
 Jurnal saat mencatatkan penjualan 1.800 lembar saham di open market
1-Jul-21 Cash
Investment in S.Co 20% x $319.500
additional contributed capital
$24.000 + $12.000+$225.000+$58.500=
th 2018 ($120.000-$40.000)=$80.000 x 15%=
th 2020 ($185.000-$120.000)=$65.000 x 90%=
1-Jul-21 ($225.000-$185.000)=$40.000 x 90%=

Elimination entries 2021 saat dijual 1.800 lembar di 1 July 2021

investment in S.Co per 31 dec 2021 yang muncul di assets p.Co adalah sebesar $161.100
1-Jan-18 investment for 1.500 lembar
1-Jan-20 investment for 7.500 lembar

1-Jul-21 dijual 1.800 lembar harga jual @$47 dg cost 20% x319.500
Unrealized gain ($25-$16) x 1.500 lembar
saldo investment in S.Co per 31 dec 2021 dg cost method

NCI in income
sem.ke2 NI - S.Company =$80.000 x 6/12 x 28% (100%-72%)
sem.ke1 NI-S.company=$80.000 x 6/12 x 10% (100%-90%)
NCI in income

sem.ke1 NI S.Co =$80.000 x 6/12 x 90%=periode 1 jan s.d 1 jul 2021

sem.ke2 NI S.Co =$80.000 x 6/12 x 72%=periode 1 jul s.d 31 dec 2021
equity income = equity in subsidiary income=EISI
metode complete equity methods
Investment in S.Co
minal $10

S Co
40,000
120,000
185,000
225,000
265,000

market dengan

cost cost/sh
24,000 16 per share
187,500 25 per share
211,500

complete equity methods

24,000 1-Jan-18 Investment in S.Co
24,000 cash
available for sales")

sales dibukukan sebagai

k bagi dividen.

r sales sebagai mark-to-market

m reported in income

13,500 Investment in S.co

13,500 Equity income
($120.000-$40.000) x 15%
menjadi $25 sebelum saldo investment jadi $24.000+
g available for sales 1-Jan-20 Investment in S.co
Revaluation gain
 187,500 ($25 x 1.500 lbr)=
187,500 saldo investment dengan meto
Jurnal ini ada karena sudah ad

Parent
share NCI Total
90% 10% 100%
225,000 25,000 250,000
90,000 10,000 100,000
108,000 12,000 120,000
198,000 22,000 220,000
27,000 3,000 30,000
(27,000) (3,000) (30,000)

100,000
120,000
30,000
225,000
25,000

30,000
30,000

100,000
185,000
30,000
283,500
31,500

30,000
30,000
 58,500
58,500

47
dari 10.000 lembar saham beredar
dari 9.000 lembar saham yang dimiliki Induk

0 atau 72%.

di open market
84,600
63,900
20,700
319,500
12,000 control achieved, sudah bukan sbg available for sales
58,500
36,000 periode 1 jan s.d 1 july 2021

58,800
58,800

120,000
40,000
80,000
15%
12,000
185,000
120,000
65,000
 72%
46,800 72.0%
63,900
63,900
s.d awal tahun 2021)

100,000
185,000
30,000
283,500 90%
31,500 10%

30,000
30,000

minal $10

S Co
40,000
120,000
185,000
225,000
265,000

market dengan

cost cost/sh
24,000 16 per share
187,500 25 per share
211,500

complete equity methods

 24,000 1-Jan-18 Investment in S.Co
24,000 cash
available for sales")

sales dibukukan sebagai

k bagi dividen.

r sales sebagai mark-to-market

m reported in income

13,500 Investment in S.co

13,500 Equity income
($120.000-$40.000) x 15%
menjadi $25 sebelum saldo investment jadi $24.000+
g available for sales 1-Jan-20 Investment in S.co
Revaluation gain
187,500 ($25 x 1.500 lbr)=
187,500 saldo investment dengan meto
Jurnal ini ada karena sudah ad
58,500
58,500

Parent
share NCI Total
90% 10% 100%
225,000 25,000 250,000
90,000 10,000 100,000
108,000 12,000 120,000
198,000 22,000 220,000
27,000 3,000 30,000
(27,000) (3,000) (30,000)
 100,000
120,000
30,000
225,000
25,000

58,500
-
58,500

100,000
185,000
30,000
283,500
31,500

30,000
30,000

64,800
64,800
36,000
28,800

47
dari 10.000 lembar saham beredar
dari 9.000 lembar saham yang dimiliki Induk

0 atau 72%.
di open market
84,600
63,900
20,700
319,500
12,000 control achieved, sudah bukan sbg available for sales
58,500
36,000 periode 1 jan s.d 1 july 2021

ebesar $161.100
24,000
187,500
211,500
(63,900)
13,500
161,100

15,200
11,200
4,000
15,200

36,000
28,800
64,800

284,400
equity methods
t in S.Co 24,000
24,000

12,000
quity income 12,000
-$40.000) x 15%
stment jadi $24.000+$12.000=$36.000
1,500
evaluation gain 1,500
 37,500 -36.000= 1,500
stment dengan metode equity jadi $36.000+$1.500=$37.500
ada karena sudah ada control achieved, per 1 jan 2020
equity methods
t in S.Co 24,000
24,000

12,000
quity income 12,000
-$40.000) x 15%
stment jadi $24.000+$12.000=$36.000
1,500
evaluation gain 1,500
37,500 -36.000= 1,500
stment dengan metode equity jadi $36.000+$1.500=$37.500
ada karena sudah ada control achieved, per 1 jan 2020
subsidiary issues stock

one hundred percent of new shares issued by S.Co are purchased by the parent company
total P's
carrying controlling
value interest
70%
Acquisition date 1 jan 13 (1) 300,000 210,000
undistributed income (2) 70,000 49,000
(from 1 jan 13 to 1 jan 2021)
(3) 370,000 259,000
New shares issued 1 jan 2021 88,000 88,000
Recorded carrying value 347,000
effective carrying value in S.Co 458,000 343,500
(allocated 75% : 25%)
difference of recorded carrying 3,500
value over effective carrying
(transfer between paid in capital
- P.Company and NCI)

(1) allocated 70% : 30% outstanding shares S.Co

(2) allocated 70% : 30% new shares issued
(3) allocated total outstanding shares

verifikasi untuk increase in NCI sebesar $3.500 dapat dihitung sbb:

Before the new issue 30% x $370,000 111,000
after the new issue 25% x $458,000 114,500
3,500

essentially , because the controlling stockholders paid more than the existing
carrying value per share, the noncontrolling stockholders' carrying value must
increase

P Company membuat jurnal sbb:

Investment in S.Co 84,500
paid in capital-P.Company 3,500
Cash 88,000

Jika setelah pembelian penerbitan saham baru , langsung dibuatkan

laporan keuangan konsolidasi , maka eliminasi sbb:

Investment in S.Co 49,000

Retained earnings P.Co 49,000
70% x (120.000-$50.000)
(reciprocity)

New shares issued above existing carrying value per share

asumsikan P.Co memiliki 14.000 lembar atau 70% saham S.Co per 1 jan 2013
maka CAD Schedule sbb:
Parent NCI Implied
share value
70% 30% 100%
Purchase price=cost 210,000 90,000 300,000
common stock 200,000
other contributed capital 30,000
Retained earnings 1 jan 2013 50,000
280,000
difference 20,000
adjust land to fair value (20,000)
by the parent company
NCI
ntrolling

30%
90,000
21,000

111,000

111,000
114,500

(3,500)

20,000 70%
4,000
24,000 75%

he existing
value must
1 jan 2013