Anda di halaman 1dari 33

LABA ANTAR PERUSAHAAN YANG BERAFILIASI

Setelah perusahaan memiliki hubungan afiliasi dalam bentuk induk dan anak, maka seringkali terjadi transaksi internal dalam kegiatan jual-beli barang dagangan, hutangpiutang, dan lain sebagainya yang sejenis hal itu. Penjualan aktiva dari perusahaan induk kepada perusahaan anak disebut penjualan arus ke bawah (downstream sale), sedangkan penjualan aktiva dari perusahaan anak ke perusahaan induk disebut penjualan arus ke atas (upstream sale).

Penjualan arus ke bawah (downstream sale) Penjualan aktiva dari perusahaan induk kepada perusahaan anak setelah adanya afiliasi merupakan hal yang sering terjadi dalam menjalankan kegiatan operasional perusahaan. Hal yang perlu diperhatikan apabila perusahaan induk tidak sepenuhnya (100%) memiliki perusahaan anak, dimana terdapatnya kepentingan minoritas (minority interest) dalam perusahaan anak. Keuntungan atau laba yang belum direalisasi dalam penjualan arus ke bawah tidak akan mempengaruhi kepemilikan minoritas dalam perusahaan anak.

Perusahaan Induk memperoleh 100% saham kepemilikan perusahaan anak dengan timbulnya goodwill jika barang dagangan yang laku terjual hanya 60% Berikut ini neraca PT Fea,Tbk dengan PT Lia,Tbk sebelum penggabungan usaha dalam bentuk akuisisi per 31 Desember 2008, sebagai berikut:
PT Fea,Tbk ($) Description Book Value Cash Bank Accounts Receivable Inventory Supplies Equipment Building Land Copy rights Total Assests Accounts Payable Notes Payable Tax Payable Capital Stock @ $ 10 Additional Paid-in Capital Retained Earning Liabilities & Owner's Equity 5,000.00 100,000.00 55,000.00 110,000.00 10,000.00 80,000.00 70,000.00 150,000.00 580,000.00 40,000.00 12,000.00 8,000.00 200,000.00 80,000.00 240,000.00 580,000.00 Book Value 10,000.00 15,000.00 20,000.00 20,000.00 10,000.00 35,000.00 40,000.00 55,000.00 25,000.00 230,000.00 40,000.00 4,500.00 5,500.00 80,000.00 32,000.00 68,000.00 230,000.00 Fair Value 10,000.00 15,000.00 20,000.00 20,000.00 15,000.00 35,000.00 50,000.00 60,000.00 25,000.00 250,000.00 40,000.00 4,500.00 5,500.00 80,000.00 32,000.00 88,000.00 250,000.00 PT Lia,Tbk ($) PT Lia,Tbk ($)

Diasumsikan bahwa PT. Fea, Tbk pada tanggal 2 Januari 2009 mengakuisisi 100% saham kepemilikan PT. Lia, Tbk berdasarkan nilai buku aktiva bersih PT. Lia, Tbk dengan menerbitkan 20.000 lembar saham yang nilai nominal per lembar saham @ $10. Nilai pasar saham PT. Fea, Tbk pada saat mengakuisisi PT. Lia, Tbk sebesar @ $12 per lembar saham. Selain itu, PT. Fea, Tbk menerbitkan cek nomor KH101277 sebesar $10,000 sebagai tambahan pembayaran perolehan PT. Lia, Tbk. PT. Fea, Tbk membayar konsultan sebesar $10,000 dengan menerbitkan cek nomor KH101278 dan $4,000 secara tunai untuk pendaftaran di BAPEPAM. Ayat jurnal pencatatan investasi PT Fea, Tbk pada PT Lia, Tbk tanggal 2 Januari 2009, yakni: January 2nd, 2009 Investment on PT Lia, Tbk Capital Stock (@ $10 x 20,000) Additional Paid In Capital Bank $ 250,000 $ 200,000 $ 40,000 $ 10,000

Ayat jurnal bagi PT Fea, Tbk untuk mencatat pengeluaran biaya-biaya tambahan sehubungan dengan akuisisi PT Lia, Tbk yaitu Investment on PT Lia, Tbk Additional Paid In Capital Cash Bank Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk : Cash Bank Capital Stock Additional Paid In Capital Total Investment on PT Lia, Tbk Nilai buku aktiva bersih PT Lia, Tbk Kelebihan biaya perolehan (Goodwill) $ 4,000 $ 10,000 $ 4,000 $ 4,000 $ 10,000

$ 20,000 $ 200,000 $ 36,000 $ 260,000 $ 200,000 $ 60,000

Neraca PT Fea, Tbk dan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009, yaitu:
Description Cash Bank Account Receivable PT Fea, Tbk ($) Book Value 1,000 80,000 55,000 PT Lia, Tbk ($) Fair Value 10,000 15,000 20,000

Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Total Assets Account Payable Notes Payable Tax Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Liabilities & Owner's Equity

110,000 10,000 80,000 70,000 150,000 260,000 816,000 40,000 12,000 8,000 400,000 116,000 240,000 816,000

20,000 15,000 35,000 50,000 60,000 25,000

250,000 40,000 4,500 5,500 80,000 32,000 88,000 250,000

Ayat jurnal eliminasi yand dibuat oleh perusahaan investor (PT Fea, Tbk) untuk menyiapkan neraca konsolidasi setelah akuisisi tanggal 2 Januari 2009, yakni: January 2nd, 2009 Capital Stock Additional Paid In Capital Retained Earning Goodwill Investment on PT Lia, Tbk $ 80,000 $ 32,000 $ 88,000 $ 60,000 $ 260,000

Neraca konsolidasi antara PT Fea, Tbk dengan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009:

Description Cash Bank Account Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Goodwill Total Assets Account Payable Notes Payable Tax Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Liabilities & Owner's Equity

PT Fea, Tbk ($) Book Value 1,000 80,000 55,000 110,000 10,000 80,000 70,000 150,000 260,000 60,000 816,000 40,000 12,000 8,000 400,000 116,000 240,000 816,000 80,000 32,000 88,000

Elimination Dr Cr

PT Lia, Tbk ($) Fair Value 10,000 15,000 20,000 20,000 15,000 35,000 50,000 60,000 25,000

Consolidated Balance Sheet 11,000 95,000 75,000 130,000 25,000 115,000 120,000 210,000 25,000 60,000

260,000

250,000 40,000 4,500 5,500 80,000 32,000 88,000 250,000

866,000 80,000 16,500 13,500 400,000 116,000 240,000 866,000

Transaksi yang terjadi selama tahun 2009 antara perusahaan induk dengan perusahaan anak, yaitu: 1. Tanggal 15 Juli 2009, Perusahaan Induk (PT Fea, Tbk) selama tahun 2009 telah menjual sebidang tanah secara kredit kepada perusahaan anak (PT Lia, Tbk) seharga $36,000 yang nilai bukunya $30,000.

2. Tanggal 16 November 2009, PT Lia, Tbk menjual tanah tersebut kepada pihak lain seharga $43,200. 3. Tanggal 10 Desember 2009, PT Lia, Tbk membayar lunas hutangnya kepada PT Fea, Tbk sebesar $36,000. PT Fea, Tbk Account Receivable Land
Intercompany Gain on Sale of land

100% PT Lia, Tbk $36,000 $6,000 Bank Land Gain on Sale of Land $43,200 $36,000 $36,000 $7,200 $36,000 Land Account Payable $36,000 $36,000

$36,000 -

No Entry

Bank Account Receivable

$36,000 -

$36,000

Account Payable Bank

Neraca saldo PT Lia, Tbk setelah diakuisisi oleh PT Fea, Tbk per 31 Desember 2009 sebelum penyesuaian dari kedua perusahaan, sebagai berikut:
Description Cash Bank Account Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets PT Fea, Tbk ($) Book Value 2,500 309,000 40,000 60,000 10,000 80,000 70,000 120,000 260,000 750,000 18,500 1,720,000 120,000 5,000 469,200 PT Lia, Tbk ($) Book Value 5,000 34,200 10,000 110,000 15,000 35,000 50,000 60,000 25,000

Account Payable Notes Payable Tax Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Intercompany Gain on Sale of Land Sales Revenue Liabilities & Owner's Equity

20,000 8,000 2,000 400,000 116,000 240,000 6,000 928,000 1,720,000

20,000 2,000 3,000 80,000 32,000 88,000

244,200 469,200

Jika diasumsikan bahwa pada periode tahun 2009, Perusahaan Anak (PT Lia, Tbk) hanya menjual 60% barang dagangan yang diperoleh dari perusahaan induk dengan harga jual $11,250, sedangkan hutang perusahaan anak (PT Lia, Tbk) kepada perusahaan induk (PT Fea, Tbk) hanya dibayar 60% juga sebesar $9,000. Untuk kepentingan laporan konsolidasi perusahaan induk harus menyiapkan ayat jurnal eliminasi (eliminating entries) terhadap keuntungan/laba yang masih belum terealisasi atas penjualan barang dagangan kepada perusahaan anak oleh karena telah terjadinya penggelembungan harga transfer sebelumnya, dan mengeliminasi hutang piutang antara perusahaan induk dengan anak. PT Fea, Tbk Account Receivable Sales Revenue Cost of Goods Sold Inventory $15,000 $12,000 No Entry $15,000 $12,000
Bank Sales Revenue Cost of Goods Sold Inventory $11,250 $9,000 $11,250 $9,000

100% PT Lia, Tbk Inventory Account Payable $15,000 $15,000

Bank Account Receivable

$9,000 -

$9,000

Account Payable Bank

$9,000 -

$9,000

Data penyesuaian dari PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009, sebagai berikut: 1. Sisa perlengkapan (Supplies) PT Fea, Tbk senilai $8,000. 2. Peralatan (Equipment) PT Fea, Tbk memiliki masa manfaat ekonomi selama 20 tahun 3. Gedung (Building) PT Fea, Tbk memiliki masa manfaat ekonomi selama 20 tahun 4. Sisa perlengkapan (Supplies) PT Lia, Tbk senilai $14,000 5. Peralatan (Equipment) PT Lia, Tbk memiliki masa manfaat ekonomi selama 10 tahun 6. Gedung (Building) PT Lia, Tbk memiliki masa manfaat ekonomi selama 10 tahun 7. Hak cipta (Copyrights) yang dimiliki oleh PT Lia, Tbk mempunyai nilai ekonomis dengan jangka waktu 10 tahun 8. Goodwill diamortisasi selama 5 tahun 9. Perusahaan induk mencatat investasinya pada perusahaan anak dengan menggunakan metode ekuitas

Ayat jurnal penyesuaian dari PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009, sebagai berikut:
Account Supplies Exp Supplies Depreciation Exp. Of Equipment Accum. Depr. Of Equipment Depreciation Exp. Of Building Accum. Depr. Of Building Amortitation Exp. Of Copyrights Accum. Amort. Of Copyrights PT Fea, Tbk ($) 2,000 4,000 3,500 2,000 4,000 3,500 No Entry
100% PT Lia, Tbk ($)

1,000 3,500 5,000 2,500 -

1,000 3,500 5,000 2,500

Diasumsikan bahwa pada tanggal yang bersamaan 31 Desember 2009, Perusahaan anak (PT Lia, Tbk) mengumumkan bahwa: 1. Laba perusahaan PT Lia, Tbk tahun 2009 sebesar $109,450 (100,000+7,200+2,250) 2. Deviden sebesar $50,000 yang akan dibagikan pada tanggal 1 Februari 2010

Ayat jurnal pencatatan laba perusahaan anak dan pengumuman deviden dari PT Lia, Tbk oleh investor (PT Fea, Tbk) tanggal 31 Desember 2009 setelah akuisisi selama satu tahun, yakni: PT Fea, Tbk Investment on PT Lia, Tbk Income from PT Lia, Tbk Dividend Receivable Investment on PT Lia, Tbk Income from PT Lia, Tbk Investment on PT Lia, Tbk $109,450 $109,450 Dividend Dividend Payable No Entry $50,000 $50,000 PT Lia, Tbk No Entry

Mencatat bagian laba dari perusahaan anak

$50,000 $12,000 -

$50,000 -

Mencatat piutang dividen dari perusahaan anak

$12,000

Mengurangi pembebanan goodwill dari jumlah nilai investasi dan pendapatan perusahaan induk dari perusahaan anak ($60,000 / 5 tahun)

Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk per 31 Desember 2009 Investment, January 2nd, 2009 Net Income from PT Lia, Tbk 2009 (100%) Dividend (100% x $50,000) Amortitation of goodwill ($60,000 / 5 thn) Investment, December 31st, 2009 $260,000 $109,450 ($50,000) ($12,000) $307,450

Neraca saldo PT Fea, Tbk (Induk) dan PT Lia, Tbk (Anak) per 31 Desember 2009 setelah penyesuaian dan pengumuman laba serta dividen dari perusahaan anak, yakni:
Description Cash Bank Account Receivable Dividend Receivable Inventory Supplies PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 PT Lia, Tbk ($) Book Value 5,000 36,450 10,000 116,000

8,000 Equipment Building Land Copyrights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Accum. Depr. Of Equipment Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Intercompany Gain on Sale of Land Sales Revenue Income from PT Lia, Tbk 80,000 70,000 120,000 307,450 762,000 28,000 1,839,950 4,000 3,500 20,000 8,000 2,000 400,000 116,000 240,000 6,000 943,000 97,450

14,000 35,000 50,000 60,000 25,000

129,000 17,000 497,450 3,500 5,000 2,500 26,000 2,000 3,000 50,000 80,000 32,000 88,000 (50,000)

255,450

Liabilities & Owner's Equity 1,839,950 497,450 Catatan: Dari neraca saldo di atas diasumsikan bahwa seluruh beban amortisasi dan beban penyusustan digabungkan dalam beban-beban operasional (Operating Expenses)

10

Pada akhir periode akuntansi tahun buku 2009, perusahaan induk (PT Fea, Tbk) akan membuat eliminasi, sebagai berikut: 1. December 31st, 2009 Capital Stock Additional Paid In Capital Retained Earning Goodwill Investment on PT Lia, Tbk
induk dan anak yang saling resiprokal

$80,000 $32,000 $88,000 $60,000 -

$260,000

Mengeliminasi saldo investasi awal pada perusahaan anak dan akun-akun ekuitas antara perusahaan
st

2. December 31 , 2009 Amortitation Expense of Goodwill Goodwill 3. December 31 , 2009 Dividends Payable Dividends Receivable 4. December 31st, 2009 Investment on PT Lia, Tbk Dividends 5. December 31st, 2009 Income from PT Lia, Tbk Investment on PT Lia, Tbk 6. December 31st, 2009 Account Payable Account Receivable 7. December 31st, 2009 Sales Revenue Cost of Goods Sold
st

$12,000 $50,000 $50,000 $97,450 $6,000 $15,000 -

$12,000 $50,000 $50,000 $97,450 $6,000 $15,000

Mengamortisasi goodwill dengan jangka waktu 5 tahun

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dan perusahaan anak

Mengeliminasi pengakuan deviden oleh investor dengan pengalokasian deviden oleh investee

Mengeliminasi pengakuan pendapatan dari perusahaan anak ( $109,450 - $12,000)

Mengeliminasi hutang-piutang antara perusahaan induk dengan anak

Mengeliminasi penjualan persediaan barang dagangan antara perusahaan induk dengan anak

11

Kertas kerja konsolidasi PT Fea, Tbk dengan PT Lia, Tbk periode 31 Desember 2009:
Description PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 80,000 70,000 120,000 307,450 762,000 28,000 (2) 12,000 (1) 60,000 (4) 50,000 (1) (5) 260,000+97,450 (7) 15,000 (6) 6,000 (3) 50,000 Dr Elimination Cr PT Lia, Tbk ($) Book Value 5,000 36,450 10,000 116,000 14,000 35,000 50,000 60,000 25,000 129,000 17,000 (2) 12,000 497,450 3,500 5,000 2,500 (6) 6,000 26,000 2,000 3,000 (3) 50,000 (1) 80,000 (1) 32,000 (1) 88,000 (4) 50,000 50,000 80,000 32,000 88,000 (50,000) Consolidated Trial Balance 7,500 354,450 50,000 164,000 22,000 115,000 120,000 180,000 25,000 876,000 57,000 48,000 2,018,950 7,500 8,500 2,500 40,000 10,000 5,000 400,000 116,000 240,000 6,000 (7) 15,000 (5) 97,450 255,450 1,183,450 497,450 2,018,950 Consolidated Balance Sheet 7,500 354,450 50,000 164,000 22,000 115,000 120,000 180,000 25,000 48,000 1,085,950 7,500 8,500 2,500 40,000 10,000 5,000 400,000 116,000 496,450 1,085,950

Cash Bank Account Receivable Dividend Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Goodwill Total Assets Accum. Depr. Of Equipment Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Intercompany Gain on Sale of Land Sales Revenue Income from PT Lia, Tbk Liabilities & Owner's Equity

1,839,950 4,000 3,500 20,000 8,000 2,000 400,000 116,000 240,000 6,000 943,000 97,450 1,839,950

12

LAPORAN

KEUANGAN

KONSOLIDASI

(CONSOLIDATED

FINANCIAL

STATEMENT)

Laporan Laba-Rugi (Income Statement)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Income Statement For The Year Ended December 31, 2009 Description Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Operating Income Income from PT Lia, Tbk Net Income before Tax PT Fea, Tbk ($) $ $ $ $ $ $ $ 949,000 (762,000) 187,000 (28,000) 159,000 97,450 256,450 PT Lia, Tbk ($) $ $ $ $ $ $ $ 255,450 (129,000) 126,450 (17,000) 109,450 109,450 Consolidated Income Statement ($) $ 1,189,450 $ $ $ $ $ $ (876,000) 313,450 (57,000) 256,450 256,450

Notes: Operating Expenses of Consolidated = $45,000 + $12,000 (Amort. Exp. Of Goodwill) Sales Revenue of Consolidated = $1,183,450 + 6,000 (Intercompany Gain on Sale of Land)

Laporan Laba Ditahan (Retained Earnings Statement)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Retained Earnings Statement For The Year Ended December 31, 2009 Description Retained Earnings Jan 01, 2009 Net Income Period 2009 Dividends Increase of Retained Earnings Retained Earnings December 31, 2009 $ 256,450 $ $ 256,450 $ 496,450 PT Fea, Tbk ($) $ 240,000 $ 109,450 $ (50,000) $ 59,450 $ 147,450 PT Lia, Tbk ($) $ 88,000 $ 256,450 $ $ 256,450 $ 496,450 Consolidated Retained Earnings ($) $ 240,000

13

Neraca (Balance Sheet)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Balance Sheet December 31, 2009 Description Assets Current Assets Cash Bank Account Receivable Dividend Receivable Inventory Supplies Investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment Accum. Depr. Of Equipment Building Accum. Depr. Of Building Land Total Fixed Assets Intangible Assets Copyrights Accum. Amort. Of Copyrights Goodwill Total Intangible Assets Total Assets 1,042,450 25,000 (2,500) 22,500 340,450 25,000 (2,500) 48,000 70,500 1,067,450 80,000 (4,000) 70,000 (3,500) 120,000 262,500 35,000 (3,500) 50,000 (5,000) 60,000 136,500 115,000 (7,500) 120,000 (8,500) 180,000 399,000 2,500 318,000 46,000 50,000 48,000 8,000 307,450 779,950 5,000 36,450 10,000 116,000 14,000 181,450 7,500 354,450 50,000 164,000 22,000 597,950 PT Fea, Tbk ($) PT Lia, Tbk ($) Consolidated Balance Sheet($)

14

Liabilities & Owner's Equity Current Liabilities Account Payable Notes Payable Tax Payable Dividend Payable Total Current Liabilities Owner's Equity Capital Stock @ $10 Additional Paid In Capital Retained Earning Total Owner's Equity Total Liabilities & Owner's Equity 400,000 116,000 496,450 1,012,450 1,042,450 80,000 32,000 147,450 259,450 340,450 400,000 116,000 496,450 1,012,450 1,067,450 20,000 8,000 2,000 30,000 26,000 2,000 3,000 50,000 81,000 40,000 10,000 5,000 55,000

Apabila dimisalkan bahwa PT Fea, Tbk diatas tidak menghendaki untuk menyiapkan laporan keuangan secara keseluruhan dari investee tetapi hanya neraca konsolidasi saja, maka akan terlihat seperti berikut ini. Neraca saldo PT Fea, Tbk (Induk) dan PT Lia, Tbk (Anak) per 31 Desember 2009 setelah penyesuaian dan pengumuman laba serta deviden dari perusahaan anak, yakni:
Description Cash Bank Account Receivable Dividend Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Total Assets Accum. Depr. Of Equipment Accum. Depr. Of Building Accum. Amort. Of Copyrights PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 80,000 70,000 120,000 307,450 1,049,950 4,000 3,500 PT Lia, Tbk ($) Book Value 5,000 36,450 10,000 116,000 14,000 35,000 50,000 60,000 25,000 351,450 3,500 5,000 2,500

15

Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Liabilities & Owner's Equity

20,000 8,000 2,000 400,000 116,000 496,450 1,049,950

26,000 2,000 3,000 50,000 80,000 32,000 197,450 (50,000) 351,450

Untuk menyiapkan neraca konsolidasi, maka perusahaan induk (PT Fea, Tbk) akan membuat ayat jurnal eliminasi, sebagai berikut: 1. December 31st, 2009 Capital Stock Additional Paid in Capital Retained Earning Goodwill Investment on PT Lia, Tbk Dividend $80,000 $32,000 $197,450 $48,000 $307,450 $50,000

Mengeliminasi saldo investasi di akhir periode pada perusahaan anak dan akun-akun ekuitas antara perusahaan induk dan anak yang saling resiprokal serta deviden yang dialokasikan investee

2. December 31st, 2009 Dividend Payable Dividend Receivable 3. December 31st, 2009 Account Payable Account Receivable

$50,000 $6,000 -

$50,000 $6,000

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak

Mengeliminasi hutang-piutang antara perusahaan induk dengan anak

Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat sebagai berikut:
Description PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 (3) 6,000 (2) 50,000 Elimination Dr Cr PT Lia, Tbk ($) Book Value 5,000 36,450 10,000 116,000 14,000 Consolidated Balance Sheet 7,500 354,450 50,000 164,000 22,000

Cash Bank Account Receivable Dividend Receivable Inventory Supplies

16

Equipment Building Land Copyrights Investment on PT Lia, Tbk Goodwill Total Assets Accum. Depr. Of Equipment Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Liabilities & Owner's Equity

80,000 70,000 120,000 307,450 (1) 48,000 1,049,950 4,000 3,500 20,000 8,000 2,000 400,000 116,000 496,450 1,049,950 (2) 50,000 (1) 80,000 (1) 32,000 (1) 197,450 (1) 50,000 (3) 6,000 (1) 307,450

35,000 50,000 60,000 25,000

115,000 120,000 180,000 25,000 48,000

351,450 3,500 5,000 2,500 26,000 2,000 3,000 50,000 80,000 32,000 197,450 (50,000) 351,450

1,085,950 7,500 8,500 2,500 40,000 10,000 5,000 400,000 116,000 496,450 1,085,950

Neraca Konsolidasi (Consolidated Balance Sheet)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Balance Sheet December 31, 2009 Description Assets Current Assets Cash Bank Account Receivable Dividend Receivable Inventory 2,500 318,000 46,000 50,000 48,000 5,000 36,450 10,000 116,000 7,500 354,450 50,000 164,000 PT Fea, Tbk ($) PT Lia, Tbk ($) Consolidated Balance Sheet($)

17

Supplies Investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment Accum. Depr. Of Equipment Building Accum. Depr. Of Building Land Total Fixed Assets Intangible Assets Copyrights Accum. Amort. Of Copyrights Goodwill Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities Account Payable Notes Payable Tax Payable Dividend Payable Total Current Liabilities Owner's Equity Capital Stock @ $10 Additional Paid In Capital Retained Earning Total Owner's Equity Total Liabilities & Owner's Equity

8,000 307,450 779,950

14,000 181,450

22,000 597,950

80,000 (4,000) 70,000 (3,500) 120,000 262,500

35,000 (3,500) 50,000 (5,000) 60,000 136,500

115,000 (7,500) 120,000 (8,500) 180,000 399,000

1,042,450

25,000 (2,500) 22,500 340,450

25,000 (2,500) 48,000 70,500 1,067,450

20,000 8,000 2,000 30,000

26,000 2,000 3,000 50,000 81,000

40,000 10,000 5,000 55,000

400,000 116,000 496,450 1,012,450 1,042,450

80,000 32,000 147,450 259,450 340,450

400,000 116,000 496,450 1,012,450 1,067,450

18

Perusahaan Induk memperoleh 100% saham kepemilikan perusahaan anak dengan timbulnya goodwill negatif jika barang dagangan yang laku terjual hanya 60% Diasumsikan bahwa PT. Fea, Tbk pada tanggal 2 Januari 2009 mengakuisisi 100% saham kepemilikan PT. Lia, Tbk berdasarkan nilai buku aktiva bersih PT. Lia, Tbk dengan menerbitkan 10.000 lembar saham yang nilai nominal per lembar saham @ $10. Nilai pasar saham PT. Fea, Tbk pada saat mengakuisisi PT. Lia, Tbk sebesar @ $12 per lembar saham. Selain itu, PT. Fea, Tbk menerbitkan cek nomor KH101277 sebesar $10,000 sebagai tambahan pembayaran perolehan PT. Lia, Tbk. PT. Fea, Tbk membayar konsultan sebesar $10,000 dengan menerbitkan cek nomor KH101278 dan $4,000 secara tunai untuk pendaftaran di BAPEPAM. Ayat jurnal pencatatan investasi PT Fea, Tbk pada PT Lia, Tbk tanggal 2 Januari 2009, yakni: January 2nd, 2009 Investment on PT Lia, Tbk Capital Stock (@ $10 x 10,000) Additional Paid In Capital Bank $ 130,000 $ 100,000 $ 20,000 $ 10,000

Ayat jurnal bagi PT Fea, Tbk untuk mencatat pengeluaran biaya-biaya tambahan sehubungan dengan akuisisi PT Lia, Tbk yaitu Investment on PT Lia, Tbk Additional Paid In Capital Cash Bank Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk : Cash Bank Capital Stock Additional Paid In Capital Total Investment on PT Lia, Tbk Nilai buku aktiva bersih PT Lia, Tbk
Kekurangan biaya perolehan (Goodwill negative)

$ 10,000 $ 4,000 -

$ 4,000 $ 10,000

4,000

$ 20,000 $ 100,000 $ 16,000 $ 140,000 $ 200,000 $ 60,000

Neraca PT Fea, Tbk dan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009, yaitu:

19

Description Cash Bank Account Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Total Assets Account Payable Notes Payable Tax Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Liabilities & Owner's Equity

PT Fea, Tbk ($) Book Value 1,000 80,000 55,000 110,000 10,000 80,000 70,000 150,000 140,000 696,000 40,000 12,000 8,000 300,000 96,000 240,000 696,000

PT Lia, Tbk ($) Book Value 10,000 15,000 20,000 20,000 15,000 35,000 50,000 60,000 25,000

250,000 40,000 4,500 5,500 80,000 32,000 88,000 250,000

Ayat jurnal eliminasi yang dibuat oleh perusahaan investor (PT Fea, Tbk) untuk menyiapkan Neraca Konsolidasi setelah akuisisi tanggal 2 Januari 2009 : January 2nd, 2009 Capital Stock Additional Paid in Capital Retained Earning Deferred Income Investment on PT Lia, Tbk $ 80,000 $ 32,000 $ 88,000 $ 60,000 $ 140,000

Neraca konsolidasi antara PT Fea, Tbk dengan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009 :
Description PT Fea,Tbk ($) Book Value Cash Bank Accounts Receivable 1,000.00 80,000.00 55,000.00 Elimination Dr Cr PT Lia,Tbk ($) Book Value 10,000.00 15,000.00 20,000.00 11,000.00 95,000.00 75,000.00 Consolidated Balance Sheet

20

Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Total Assets Deferred Income Accounts Payable Notes Payable Tax Payable Capital Stock @ $ 10 Additional Paid-in Capital Retained Earning Liabilities & Owner's Equity

110,000.00 10,000.00 80,000.00 70,000.00 150,000.00 140,000.00 696,000.00 40,000.00 12,000.00 8,000.00 300,000.00 96,000.00 240,000.00 696,000.00

140,000.00 60,000.00

20,000.00 15,000.00 35,000.00 50,000.00 60,000.00 25,000.00 250,000.00 40,000.00 4,500.00 5,500.00 80,000.00 32,000.00 88,000.00 250,000.00

130,000.00 25,000.00 115,000.00 120,000.00 210,000.00 25,000.00 806,000.00 60,000.00 80,000.00 16,500.00 13,500.00 300,000.00 96,000.00 240,000.00 806,000.00

80,000.00 32,000.00 88,000.00

Transaksi yang terjadi selama tahun 2009 antara perusahaan induk dengan perusahaan anak, yaitu: 1. Tanggal 15 Juli 2009, Perusahaan Induk (PT Fea, Tbk) selama tahun 2009 telah menjual sebidang tanah secara kredit kepada perusahaan anak (PT Lia, Tbk) seharga $36,000 yang nilai bukunya $30,000. 2. Tanggal 16 November 2009, PT Lia, Tbk menjual tanah tersebut kepada pihak lain seharga $43,200. 3. Tanggal 10 Desember 2009, PT Lia, Tbk membayar lunas hutangnya kepada PT Fea, Tbk sebesar $36,000. PT Fea, Tbk Account Receivable Land
Intercompany Gain on Sale of land

100% PT Lia, Tbk $36,000 $6,000 Bank Land Gain on Sale of Land $43,200 $36,000 $36,000 $7,200 $36,000 Land Account Payable $36,000 $36,000

$36,000 -

No Entry

Bank Account Receivable

$36,000 -

$36,000

Account Payable Bank

Neraca saldo PT Lia, Tbk setelah diakuisisi oleh PT Fea, Tbk per 31 Desember 2009 sebelum penyesuaian dari kedua perusahaan, sebagai berikut:

21

Description Cash Bank Account Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Account Payable Notes Payable Tax Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Intercompany Gain on Sale of Land Sales Revenue Liabilities & Owner's Equity

PT Fea, Tbk ($) Book Value 2,500 309,000 40,000 60,000 10,000 80,000 70,000 120,000 260,000 750,000 18,500 1,720,000 20,000 8,000 2,000 400,000 116,000 240,000 6,000 928,000 1,720,000

PT Lia, Tbk ($) Book Value 5,000 34,200 10,000 110,000 15,000 35,000 50,000 60,000 25,000

120,000 5,000 469,200 20,000 2,000 3,000 80,000 32,000 88,000

244,200 469,200

Jika diasumsikan bahwa pada periode tahun 2009, Perusahaan Anak (PT Lia, Tbk) hanya menjual 60% barang dagangan yang diperoleh dari perusahaan induk dengan harga jual $11,250, sedangkan hutang perusahaan anak (PT Lia, Tbk) kepada perusahaan induk (PT Fea, Tbk) hanya dibayar 60% juga sebesar $9,000. Untuk

22

kepentingan laporan konsolidasi perusahaan induk harus menyiapkan ayat jurnal eliminasi (eliminating entries) terhadap keuntungan/laba yang masih belum terealisasi atas penjualan barang dagangan kepada perusahaan anak oleh karena telah terjadinya penggelembungan harga transfer sebelumnya, dan mengeliminasi hutang piutang antara perusahaan induk dengan anak. PT Fea, Tbk Account Receivable Sales Revenue Cost of Goods Sold Inventory $15,000 $12,000 No Entry $15,000 $12,000
Bank Sales Revenue Cost of Goods Sold Inventory $11,250 $9,000 $11,250 $9,000

100% PT Lia, Tbk Inventory Account Payable $15,000 $15,000

Bank Account Receivable

$9,000 -

$9,000

Account Payable Bank

$9,000 -

$9,000

Data penyesuaian dari PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009, sebagai berikut: 1. Sisa perlengkapan (Supplies) PT Fea, Tbk senilai $8,000. 2. Peralatan (Equipment) PT Fea, Tbk memiliki masa manfaat ekonomi selama 20 tahun 3. Gedung (Building) PT Fea, Tbk memiliki masa manfaat ekonomi selama 20 tahun 4. Sisa perlengkapan (Supplies) PT Lia, Tbk senilai $14,000 5. Peralatan (Equipment) PT Lia, Tbk memiliki masa manfaat ekonomi selama 10 tahun 6. Gedung (Building) PT Lia, Tbk memiliki masa manfaat ekonomi selama 10 tahun 7. Hak cipta (Copyrights) yang dimiliki oleh PT Lia, Tbk mempunyai nilai ekonomis dengan jangka waktu 10 tahun 8. Goodwill diamortisasi selama 5 tahun 9. Perusahaan induk mencatat investasinya pada perusahaan anak dengan menggunakan metode ekuitas

Ayat jurnal penyesuaian dari PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009, sebagai berikut:

23

Account Supplies Exp Supplies Depreciation Exp. Of Equipment Accum. Depr. Of Equipment Depreciation Exp. Of Building Accum. Depr. Of Building Amortitation Exp. Of Copyrights Accum. Amort. Of Copyrights

PT Fea, Tbk ($) 2,000 4,000 3,500 2,000 4,000 3,500 No Entry

100% PT Lia, Tbk ($)

1,000 3,500 5,000 2,500 -

1,000 3,500 5,000 2,500

Diasumsikan bahwa pada tanggal yang bersamaan 31 Desember 2009, Perusahaan anak (PT Lia, Tbk) mengumumkan bahwa: 1. Laba perusahaan PT Lia, Tbk tahun 2009 sebesar $109,450 (100,000+7,200+2,250) 2. Deviden sebesar $50,000 yang akan dibagikan pada tanggal 1 Februari 2010

Ayat jurnal pencatatan laba perusahaan anak dan pengumuman deviden dari PT Lia, Tbk oleh investor (PT Fea, Tbk) tanggal 31 Desember 2009 setelah akuisisi selama satu tahun, yakni: PT Fea, Tbk Investment on PT Lia, Tbk Income from PT Lia, Tbk Dividend Receivable Investment on PT Lia, Tbk Investment on PT Lia, Tbk Income from PT Lia, Tbk $109,450 $109,450 Dividend Dividend Payable No Entry $50,000 $50,000 PT Lia, Tbk No Entry

Mencatat bagian laba dari perusahaan anak

$50,000 -

$50,000 -

Mencatat piutang dividen dari perusahaan anak

$12,000 -

$12,000

Mengalokasikan goodwill negative menjadi pendaatan perusahaan induk dan penambah nilai investasi perusahaan induk dalam perusahaan anak ($60,000 / 5 tahun)

24

Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk per 31 Desember 2009 Investment, January 2nd, 2009 Net Income from PT Lia, Tbk 2009 (100%) Dividend (100% x $50,000) Investment, December 31st, 2009 $140,000 $109,450 ($50,000)

Realization of negative goodwill ($60,000 / 5 thn) $12,000 $211,450

Neraca saldo PT Fea, Tbk (Induk) dan PT Lia, Tbk (Anak) per 31 Desember 2009 setelah penyesuaian dan pengumuman laba serta dividen dari perusahaan anak, yakni:
Description Cash Bank Account Receivable Dividend Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Accum. Depr. Of Equipment PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 80,000 70,000 120,000 211,450 762,000 28,000 1,743,950 4,000 129,000 17,000 487,450 3,500 PT Lia, Tbk ($) Book Value 5,000 26,450 10,000 116,000 14,000 35,000 50,000 60,000 25,000

25

Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Intercompany Gain on Sale of Land Sales Revenue Income from PT Lia, Tbk

3,500 20,000 8,000 2,000 300,000 96,000 240,000 6,000 943,000 121,450

5,000 2,500 16,000 2,000 3,000 50,000 80,000 32,000 88,000 (50,000)

255,450

Liabilities & Owner's Equity 1,743,950 487,450 Catatan: Dari neraca saldo di atas diasumsikan bahwa seluruh beban amortisasi dan beban penyusustan digabungkan dalam beban-beban operasional (Operating Expenses)

Untuk menyiapkan laporan keuangan konsolidasi, maka perusahaan induk (PT Fea,Tbk) akan membuat ayat jurnal eliminasi, sebagai berikut : 1. December 31st, 2009 Capital Stock $ 80,000 Additional Paid-in Capital $ 32,000 Retained Earning $ 88,000 Deferred Income $ 60,000 Investment on PT Lia,Tbk $ 140,000 Mengeliminasi saldo investasi pada perusahaan anak dan akun-akun ekuitas antara perusahaan induk dengan perusahaan anak yang saling resiprokal, serta mengakui hak minoritas 2. December 31st, 2009 Deferred Income $ 12,000 Realized Deferred Income $ 12,000 Mengamortisasi goodwill negatif dengan jangka waktu 5 tahun

3. December 31st, 2009

Dividends Payable $ 50,000 Dividends Receivable $ 50,000 Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak (100% x 50,000)

26

4. December 31st, 2009

Investment on PT Lia,Tbk $ 50,000 Dividends $ 50,000 Mengeliminasi pengakuan deviden oleh investor dengan pengalokasian deviden oleh investee

5. December 31st, 2009

Income from PT Lia,Tbk $ 121,450 Investment on PT Lia,Tbk $ 121,450 Mengeliminasi pengakuan pendapatan dari perusahaan anak ($100% x 109,450) + $ 12,000 6. December 31st, 2009 Account Payable $ 6,000 Account Receivable 7. December 31st, 2009 Sales Revenue Cost of Goods Sold $ 15,000 $ 6,000 $ 15,000 Mengeliminasi hutang-piutang antara perusahaan induk dengan anak

Mengeliminasi penjualan persediaan barang dagangan antara perusahaan induk dengan anak

Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagai berikut :
Description PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 80,000 70,000 120,000 211,450 762,000 28,000 1,743,950 (2) 12,000 4,000 (1) 60,000 3,500 (4) 50,000 (1)+(5) 261,450 (7) 15,000 (6) 6,000 (3) 50,000 Elimination Dr Cr PT Lia, Tbk ($) Book Value 5,000 26,450 10,000 116,000 14,000 35,000 50,000 60,000 25,000 Consolidated Trial Balance 7,500 344,450 50,000 164,000 22,000 115,000 120,000 180,000 25,000 129,000 17,000 487,450 876,000 45,000 1,948,950 48,000 7,500 Consolidated Balance Sheet 7,500 344,450 50,000 164,000 22,000 115,000 120,000 180,000 25,000 1,027,950 48,000 7,500

Cash Bank Account Receivable Dividend Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Deferred Income Accum. Depr. Of Equipment

27

Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Intercompany Gain on Sale of Land Sales Revenue Income from PT Lia, Tbk Realized Deferred Income Liabilities & Owner's Equity

3,500 20,000 8,000 2,000 300,000 96,000 240,000 6,000 943,000 121,450 (7) 15,000 (5) 121,450 (2) 12,000 1,743,950 (3) 50,000 (1) 80,000 (1) 32,000 (1) 88,000 (4) 50,000 (6) 6,000

5,000 2,500 16,000 2,000 3,000 50,000 80,000 32,000 88,000 (50,000)

8,500 2,500 30,000 10,000 5,000 300,000 96,000 240,000 6,000

8,500 2,500 30,000 10,000 5,000 300,000 96,000 520,450 1,027,950

255,450

1,183,450 12,000

487,450

1,948,950

LAPORAN

KEUANGAN

KONSOLIDASI

(CONSOLIDATED

FINANCIAL

STATEMENT)

Laporan Laba Rugi (Income Statement)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Income Statement For The Year Ended December 31, 2009 Description Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Operating Income Income from PT Lia, Tbk Realized Deferred Income Net Income before Tax PT Fea, Tbk ($) $ $ $ $ $ $ $ $ 949,000 (762,000) 187,000 (28,000) 159,000 121,450 280,450 PT Lia, Tbk ($) $ $ $ $ $ $ $ $ 255,450 (129,000) 126,450 (17,000) 109,450 109,450 $ $ $ $ $ $ $ $ Consolidated Income Statement ($) 1,189,450 (876,000) 313,450 (45,000) 268,450 12,000 280,450

Laporan Laba Ditahan (Retained Earnings Statement)

28

PT Fea, Tbk & Subsidiary - PT Lia, Tbk Retained Earnings Statement For The Year Ended December 31, 2009 Description Retained Earnings Jan 01, 2009 Net Income Period 2009 Dividends Increase of Retained Earnings Retained Earnings December 31, 2009 $ 280,450 $ $ 280,450 $ 520,450 PT Fea, Tbk ($) $ 240,000 $ 109,450 $ (50,000) $ 59,450 PT Lia, Tbk ($) $ 88,000 $ 280,450 $ $ 280,450 $ 520,450 Consolidated Retained Earnings ($) $ 240,000

$ 147,450

Neraca (Balance Sheet)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Balance Sheet December 31, 2009 Description Assets Current Assets Cash Bank Account Receivable Dividend Receivable Inventory Supplies Investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment Accum. Depr. Of Equipment Building Accum. Depr. Of Building Land Total Fixed Assets Intangible Assets Copyrights Accum. Amort. Of Copyrights Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities Deferred Income Account Payable 20,000 16,000 48,000 30,000 946,450 25,000 (2,500) 22,500 330,450 25,000 (2,500) 22,500 1,009,450 80,000 (4,000) 70,000 (3,500) 120,000 262,500 35,000 (3,500) 50,000 (5,000) 60,000 136,500 115,000 (7,500) 120,000 (8,500) 180,000 399,000 2,500 318,000 46,000 50,000 48,000 8,000 211,450 683,950 5,000 26,450 10,000 116,000 14,000 171,450 7,500 344,450 50,000 164,000 22,000 587,950 PT Fea, Tbk ($) PT Lia, Tbk ($) Consolidated Balance Sheet($)

29

Notes Payable Tax Payable Dividend Payable Total Current Liabilities Owner's Equity Capital Stock @ $10 Additional Paid In Capital Retained Earning Total Owner's Equity Total Liabilities & Owner's Equity

8,000 2,000 30,000

2,000 3,000 50,000 71,000

10,000 5,000 93,000

300,000 96,000 520,450 916,450 946,450

80,000 32,000 147,450 259,450 330,450

300,000 96,000 520,450 916,450 1,009,450

Apabila dimisalkan bahwa PT Fea, Tbk diatas tidak menghendaki untuk menyiapkan laporan keuangan secara keseluruhan dari investee tetapi hanya neraca konsolidasi saja, maka akan terlihat seperti berikut ini. Neraca saldo PT Fea, Tbk (Induk) dan PT Lia, Tbk (Anak) per 31 Desember 2009 setelah penyesuaian dan pengumuman laba serta deviden dari perusahaan anak, yakni:
Description Cash Bank Account Receivable Dividend Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Total Assets Accum. Depr. Of Equipment Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Liabilities & Owner's Equity PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 80,000 70,000 120,000 211,450 953,950 4,000 3,500 20,000 8,000 2,000 300,000 96,000 520,450 953,950 PT Lia, Tbk ($) Book Value 5,000 26,450 10,000 116,000 14,000 35,000 50,000 60,000 25,000 341,450 3,500 5,000 2,500 16,000 2,000 3,000 50,000 80,000 32,000 197,450 (50,000) 341,450

30

1. December 31st, 2009 Capital Stock $ 80,000 Additional Paid-in Capital $ 32,000 Retained Earning $ 197,450 Deferred Income $ 48,000 Investment on PT Lia,Tbk $ 211,450 Dividens (100% x 50,000) $ 50,000 Mengeliminasi saldo investasi di akhir periode pada perusahaan anak dan akun-akun ekuitas antara perusahaan induk dan anak yang saling resiprokal serta dividen yang dialokasikan investee. 2. December 31st, 2009 Dividends Payable $ 50,000 Dividends Receivable $ 50,000 Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak (100% x 50,000) 3. December 31st, 2009 Account Payable $6,000 Account Receivable $6,000 Mengeliminasi hutang-piutang antara perusahaan induk dengan anak

Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat sebagai berikut:
Description Cash Bank Account Receivable Dividend Receivable Inventory Supplies Equipment Building Land Copyrights Investment on PT Lia, Tbk Total Assets Deferred Income Accum. Depr. Of Equipment Accum. Depr. Of Building Accum. Amort. Of Copyrights Account Payable Notes Payable Tax Payable Dividend Payable Capital Stock @ $10 4,000 3,500 20,000 8,000 2,000 300,000 (2) 50,000 (1) (3) 6,000 PT Fea, Tbk ($) Book Value 2,500 318,000 46,000 50,000 48,000 8,000 80,000 70,000 120,000 211,450 953,950 (1) 48,000 3,500 5,000 2,500 16,000 2,000 3,000 50,000 80,000 (1) 211,450 (3) 6,000 (2) 50,000 Dr Elimination Cr PT Lia, Tbk ($) Book Value 5,000 26,450 10,000 116,000 14,000 35,000 50,000 60,000 25,000 341,450 Consolidated Balance Sheet 7,500 344,450 56,000 164,000 22,000 115,000 120,000 180,000 25,000 1,033,950 48,000 7,500 8,500 2,500 36,000 10,000 5,000 300,000

31

80,000 Additional Paid In Capital Retained Earning Dividend Liabilities & Owner's Equity 96,000 520,450 953,950 (1) 32,000 (1) 197,450 (1) 50,000 32,000 197,450 (50,000) 341,450 96,000 520,450 1,033,950

Neraca (Balance Sheet)


PT Fea, Tbk & Subsidiary - PT Lia, Tbk Balance Sheet December 31, 2009 Description Assets Current Assets Cash Bank Account Receivable Dividend Receivable Inventory Supplies Investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment Accum. Depr. Of Equipment Building Accum. Depr. Of Building Land Total Fixed Assets Intangible Assets Copyrights Accum. Amort. Of Copyrights Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities Deferred Income Account Payable Notes Payable Tax Payable Dividend Payable Total Current Liabilities Owner's Equity 20,000 8,000 2,000 30,000 16,000 2,000 3,000 50,000 71,000 48,000 30,000 10,000 5,000 93,000 946,450 25,000 (2,500) 22,500 330,450 25,000 (2,500) 22,500 1,009,450 80,000 (4,000) 70,000 (3,500) 120,000 262,500 35,000 (3,500) 50,000 (5,000) 60,000 136,500 115,000 (7,500) 120,000 (8,500) 180,000 399,000 2,500 318,000 46,000 50,000 48,000 8,000 211,450 683,950 5,000 26,450 10,000 116,000 14,000 171,450 7,500 344,450 50,000 164,000 22,000 587,950 PT Fea, Tbk ($) PT Lia, Tbk ($) Consolidated Balance Sheet($)

32

Capital Stock @ $10 Additional Paid In Capital Retained Earning Dividend Total Owner's Equity Total Liabilities & Owner's Equity

300,000 96,000 520,450 916,450 946,450

80,000 32,000 197,450 (50,000) 259,450 330,450

300,000 96,000 520,450 916,450 1,009,450

33