Jurnal eliminasi dan penyesuaian KK- 2011

Jurnal eliminasi :
a. Sales 290,000,000 18,000,000
COGS 290,000,000 Purchase
eliminasi akun resiprokal penjualan P - pembelian S (36,000,000)
272,000,000
b. Retained Earnings 4,500,000
COGS 4,500,000 290,000,000
penyesuaian ekuitas P atas realisasi laba pada persediaan awal 2011
*25% x 18 juta

c. COGS 9,000,000
Inventory 9,000,000
eliminasi laba yang ditangguhkan pada persediaan akhir Sorita - 2011
*25% x Rp36 juta

d. Retained Earnings-P awal 2011 18,700,000

Acc depreciation-Building 1,300,000
Building 20,000,000
eliminasi laba yang terkandung dalam akun Tanah milik Sorita+

e. Acc depreciation-Building 2,000,000

Depreciation exp 2,000,000
eliminasi beban penyusutan Sorita

f. Cash 19,200,000
Devidend Income 19,200,000

Devidend Income 19,200,000

Devidend 19,200,000

g. R/E 13,900,000
Investment in Sorita 13,900,000
jurnal penyesuaian saldo Investment ke saldo ekuitas Sorita
1. R/E Sorita 1/1/2011 110,000,000
2. R/E Sorita pada awal akuisisi 110,000,000
-
Amortisasi excess value tahun 2010 :
- amortisasi persediaan (19,375,000) R/E 15,500
- amortisasi peralatan 2,000,000 Investment 15,500
(17,375,000)
penyesuaian saldo Investment (13,900,000) Investment 1,600
R/E 1,600
h. Capital Stock-Sorita 350,000,000
R/E-Sorita 1/1/2011 110,000,000
 Land 40,000,000
Equipment 18,000,000
Investment in Sorita 385,600,000
NCI Equity 96,400,000

i. Equipment 2,000,000
Depr Expense 2,000,000

j. NCI Expense 6,400,000

Dividend 4,800,000
NCI Equity 1,600,000
*20% x (Rp30 juta + Rp2 juta) = Rp6.400.000

k. Acc Payable 10,000,000

Acc Receivable 10,000,000
 PONDAH & SUBSIDIARY
CONSOLIDATED WORKING PAPERS
per December 31, 2011
Adjustment & Elimination Consolidated
Accounts PONDAH SORITA
Debit Credit Financial Statement

Income Statement + RE :
Sales 500,000,000 340,000,000
Devidend Income
Cost of sales (375,000,000) (272,000,000)

Depreciation expenses (25,000,000) (24,000,000)

Interest expenses (2,400,000) (1,000,000)
Other operating expenses (17,600,000) (13,000,000)
NCI Expense

Net Income 80,000,000 30,000,000

Consolidated Net Income
Add : Beginning R/E, January 240,000,000 110,000,000

Less : devidend (60,000,000) (24,000,000)

Ending R/E, December 31 260,000,000 116,000,000

Balance sheet :
Assets :
Cash 28,100,000 13,000,000
Account Receivable 27,500,000 12,000,000
Inventories 33,500,000 36,000,000
Other current assets 10,700,000 6,000,000
Land 294,800,000 200,000,000
Building 214,000,000 200,000,000
Acc Depr- Building (112,500,000) (40,000,000)
Equipment 134,400,000 89,900,000
Acc Depr- Equipment (30,000,000) (20,000,000)
Investment in Sorita 399,500,000

Total assets 1,000,000,000 496,900,000

Liabilities + equities :
Account payable 8,000,000 10,000,000
Other current liabilities 23,000,000 20,900,000
8% Bond payable 309,000,000 -
Capital stock 400,000,000 350,000,000
Retained Earnings, Dec 31 260,000,000 116,000,000
Total liabilities + equities 1,000,000,000 496,900,000
NCI Equity

Keterangan :
PT Pondah membeli kepemilikan 80% PT Sorita pada awal 2010 dengan harga Rp399.500.000. Selisih nilai investasi dialo-
kasikan ke undervalued Persediaan Rp19.375.000, undervalued Tanah Rp40.000.000,- overvalued Peralatan Rp20.000.000
Persediaan terjual habis pada akhir 2010, dan Peralatan masih dapat dimanfaatkan selama 10 tahun.
Pada tahun 2011, Pondah menjual barang dagang kepada Sorita. Anda dapat mencari nilai pembelian Sorita dari Pondah dg
cara menggunakan persamaan harga pokok penjualan Sorita.
Investment cost 399,500,000 80% aset neto Sorita
Total FV of Sorita's net asset 499,375,000 100% aset neto Sorita
Total BV of Sorita's net asset (460,000,000)
Excess value 39,375,000

Alokasi excess value :

a. Persediaan 19,375,000 368
b. Land 40,000,000
c. Equipment (20,000,000)
39,375,000

Penjualan inventory = Rp200 juta, marjin 25% dari harga jual

Ending Inventory Sorita = Rp18.000.000
Unrealized profit in E/I Sorita = Rp18 juta x 25%

Penjualan Bangunan = Rp200 juta - 180 juta = Gain Rp20 juta.

Beban penyusutan tahun 2010 = Rp200 jt/10 x 8/12

Jurnal eliminasi dan penyesuaian :

a. Gain on sale of building 20,000,000
Building
jurnal untuk mengeliminasi gain dari penjualan bangunan

b. Acc depreciation-Building 1,333,333

Depreciation exp
jurnal untuk mengakui bagian-per-bagian dari keuntungan penjualan bangunan

c. Sales 200,000,000
COGS
jurnal untuk eliminasi penjualan Pondah - Pembelian Sorita

d. COGS 4,500,000
Inventory
jurnal untuk eliminasi laba yang ditangguhkan pada persediaan akhir Sorita
e. Devidend Income 24,000,000
Devidend
jurnal untuk eliminasi akun resiprokal "Devidend Income" dengan "Dividend"

f. Capital Stock - S 350,000,000

R/E- S 110,000,000
Inventory 19,375,000
Land 40,000,000
Equipment
Investment in Sorita
NCI Equity
jurnal untuk eliminasi akun resiprokal "ekuitas Sorita" dengan "Investment in Sorita"

g. COGS 19,375,000
Inventory
jurnal untuk amortisasi excess value yang melekat pada Persediaan Sorita

h. Equipment 2,000,000
Depr exp
jurnal untuk amortisasi excess value yang melekat pada overvalue Equipment

i. NCI Expense 2,525,000

NCI Equity 3,475,000
Devidend
*NCI Expense = 20% x (30 juta - 19,375 juta + 2 juta) = Rp2.525.000

j. Acc Payable 26,000,000

Acc Receivable
jurnal untuk mengeliminasi akun resiprokal "A/P" dan "A/R"
et neto Sorita
set neto Sorita

4,500,000

13.33

20,000,000

1,333,333

200,000,000

4,500,000
 24,000,000

20,000,000
399,500,000
99,875,000

19,375,000

2,000,000

6,000,000

26,000,000
 PONDAH & SUBSIDIARY
CONSOLIDATED WORKING PAPERS
per December 31, 2010
Adjustment & Elimination Consolidated
Accounts PONDAH SORITA
Debit Credit Financial Statement

Income Statement + RE :
Sales 550,000,000 240,000,000
Gain on sale of building 20,000,000
Devidend Income 24,000,000
Cost of sales (230,000,000) (144,000,000)
Depreciation expenses (4,500,000) (13,300,000)
Interest expenses (27,600,000)
Other operating expenses (141,900,000) (52,700,000)
NCI Expense

Net Income 190,000,000 30,000,000

Consolidated Net Income
Add : Beginning R/E, January 1 120,000,000 110,000,000
Less : devidend (70,000,000) (30,000,000)

Ending R/E, December 31 240,000,000 110,000,000

Balance sheet :
Assets :
Cash 12,100,000 8,700,000
Account Receivable 34,500,000 12,300,000
Inventories 26,500,000 18,000,000
Other current assets 8,700,000 9,000,000
Land 294,800,000 200,000,000
Building 214,000,000 200,000,000
Acc Depr- Building (102,500,000) (13,300,000)
Equipment 134,400,000 89,900,000
Acc Depr- Equipment (25,000,000) (13,000,000)
Investment in Sorita 399,500,000
Total assets 997,000,000 511,600,000
Liabilities + equities :
Account payable 15,000,000 26,000,000
Other current liabilities 33,000,000 25,600,000
8% Bond payable 309,000,000 -
Capital stock 400,000,000 350,000,000
Retained Earnings, Dec 31 240,000,000 110,000,000
Total liabilities + equities 997,000,000 511,600,000
NCI Equity

Keterangan :
PT Pondah membeli kepemilikan 80% PT Sorita pada awal 2010 dengan harga Rp399.500.000. Selisih nilai investasi dialo-
kasikan ke undervalued Persediaan Rp19.375.000, undervalued Tanah Rp40.000.000,- overvalued Peralatan Rp20.000.000
Persediaan terjual habis pada akhir 2010, dan Peralatan masih dapat dimanfaatkan selama 10 tahun.
Pondah menjual barang dagang ke Sorita sebesar Rp200 juta, dengan margin laba kotor 25% dari harga jual. Persediaan
akhir Sorita merupakan barang dagang yang dibeli dari Pondah. Sorita masih berutang Rp26 juta kepada Pondah.
Pada tanggal 4 Mei 2010, Pondah menjual Bangunan kepada Sorita, harga jual Rp200.000.000 dengan nilai buku Rp180.000.000
PT Sorita mendepresiasi Bangunan tersebut dengan metode garis lurus tanpa nilai sisa, dengan masa manfaat 10 tahun.