Soal 1 :

Pada 2 Jan 2008, KALISYA Corp. membeli 75% saham biasa beredar MIKAIL Co. seharga Rp
100.000.000. Pd tanggal ini, nilai wajar non-controlling interest Rp 64.000.000.

Nilai buku aktiva bersih MIKAIL Co pd saat akuisisi Rp 200.000.000. Nilai buku dan nilai wajar
aktiva dan hutang MIKAIL sama, kecuali aktiva dan hutang sebagai berikut : nilai wajar persediaan
dinilai terlalu rendah Rp 10.000.000, gedung dan peralatan dinilai terlalu tinggi Rp 49.000.000 dan
hutang wesel dinilai terlalu rendah Rp 15.000.000.

Persediaan terkait diferensial telah terjual seluruhnya pada 2008. Gedung dan peralatan mempunyai
sisa usia manfaat 7 tahun.

Meskipun goodwill tidak diamortisasi, manajemen KALISYA menyimpulkan pd 31 Des 2008,
goodwill mengalami penurunan nilai dan nilai yang benar adalah Rp 10.000.000. Rugi penurunan
goodwill dialokasikan secara proporsional ke kepemilikan controlling dan noncontrolling interest.

Berikut trial balance ke dua perusahaan per 31 Des 2008 (dalam ribuan rupiah) :


ACCOUNT
KALISYA Corp. MIKAIL Co.
Debit Credit Debit Credit
Cash 95.000 - 42.000 -
Accounts Receivable 140.000 - 24.000 -
Inventory 180.000 - 50.000 -
Land 60.000 - 30.000 -
Building and Equipment 700.000 - 300.000 -
Investment in MIKAIL Stock 194.250 - - -
Cost of Goods Sold 230.000 - 220.000 -
Wages Expense 84.000 - 54.000
Depreciation Expense 70.000 - 20.000 -
Interest Expense 24.000 8.000
Other Expenses 27.000 - 10.000 -
Dividend Declared 60.000 - 32.000 -
Accumulated Depreciation - 280.000 - 80.000
Accounts Payable - 90.000 - 32.000
Wages Payable - 34.000 - 18.000
Notes Payable - 300.000 - 100.000
Common Stock - 400.000 - 120.000
Retained Earnings - 204.000 - 80.000
Sales - 530.000 - 360.000
Income from Subsidiary - 26.250 - -
Total 1.864.250 1.864.250 790.000 790.000


1. Buatlah ayat jurnal metode Equity yang diperlukan KALISYA selama 2008
2. Buatlah ayat jurnal eliminasi untuk menyusun kertas kerja konsolidasi per Desember 2008
3. Selesaikan pekerjaan kertas kerja konsolidasi untuk tahun 2008


December 31, 2011, Equity Method Workpaper for Consolidated Financial Statement,
Initial Year of Ownership; 75% Acquisition at More than Book Value
(In Millions Rupiah)

Items
Kalisya
Corp.
Mikail
Co.
Elimination Entries
Consolidated
Debit Credit
Income Statement
Sales
Income from subsidiary
Credits
Cost of Goods Sold
Wages Expenses
Depreciation Expense
Interest Expense
Other Operating Expenses
Goodwill impairment loss
Debits
Consolidated Net Income
NCI in Net Income
Controlling Interest Net Income
Statement of Retained Earnings
Retained Earnings, Jan 1
Net Income
Less: Dividend
Retained Earnings, Dec 31
Statement of Financial Position
Cash
Accounts Receivable
Inventory
Investment in Mikail Co.

Land
Buildings and Equipments
Less: Accumulated Depreciation
Goodwill
Total Assets
Accounts Payable
Wages Payable
Notes Payable
Common Stock
Retained Earnings, Dec. 31
Non Controlling Interest

Total Liabilities and Equity