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Perusahaan Induk Memperoleh 100% Saham Kepemilikan Perusahaan dengan Timbulnya Goodwill Diasumsikan bahwa PT fea, Tbk pada

tanggal 2 Januari 2009 mengakuisisi 100% saham kepemilikan PT Lia, TBk berdasarkan nilai wajar 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, 2, 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 $ 10,000 $ 4,000 $ 4,000 $ 10,000

Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk : Cash Bank ($ 10,000 + $ 10,000) Capital Stock (@ 10 x 20,000) Additional Paid in capital ( @2 x 20,000) (4,000) Total Investment on PT Lia, Tbk Nilai Wajar aktiva bersih PT Lia, Tbk Kelebihan biaya perolehan (Goodwill) $ 4,000

$ 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 Accounts Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Total Assets Accounts Payable Notes Payabale Tax Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Liabilities & Owner's Equity PT Fea, Tbk ($) Book Value 1,000 230,000 55,000 110,000 10,000 80,000 70,000 260,000 816,000 40,000 12,000 8,000 400,000 116,000 240,000 816,000 PT Lia, Tbk ($) Book Value 10,000 65,000 20,000 25,000 15,000 30,000 40,000 25,000 230,000 40,000 4,500 5,500 80,000 32,000 72,000 230,000 Fair value 10,000 65,000 20,000 30,000 15,000 35,000 50,000 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 yakni: January, 2, 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 tanggal 2 Januari 2009 yaitu:
PT Fea, Tbk ($) Book Value 1,000 230,000 55,000 110,000 10,000 80,000 70,000 260,000 816,000 40,000 12,000 8,000 400,000 116,,000 240,000 816,000 Elimination Dr Cr PT Lia, Tbk ($) Fair value 10,000 65,000 20,000 30,000 15,000 35,000 50,000 25,000 250,000 40,000 4,500 5,500 80,000 32,,000 88,000 250,000

Description Cash Bank Accounts Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Goodwill Total Assets Accounts Payable Notes Payabale Tax Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Liabilities & Owner's Equity

Consolidated Balance Sheet 11,000 295,,000 75,000 140,000 25,000 115,000 120,000 25,000 60,000 866,000 80,000 16,500 13,500 400,000 116,000 240,000 866,000

, 26,0000 60,000

80,000 32,000 88,000

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 Accounts Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Accounts Payable Notes Payabale Tax Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Sales Revenue Liabilities & Owner's Equity PT Fea, Tbk ($) Book Value 2,500 423,000 40,000 60,000 10,000 80,000 70,000 260,000 750,000 18,500 1,714,000 20,000 8,000 2,000 400,000 116,000 240,000 928,000 1,714,000 PT Lia, Tbk ($) Book Value 5,000 77,000 10,000 110,000 15,000 35,000 50,000 25,000 120,000 5,000 452,000 10,000 2,000 3,000 80,000 32,000 88,000 237,000 452,000

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 (Buliding) PT Fea 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 (copy rights) yang dimiliki oleh PT Lia, Tbk mempunyai nilai ekonomis dengan jangka waktu 10 tahun 8. Goodwill diamortisasi selama 5 tahun.

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 $ 100,000 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 diakuisisi selama satu tahun, yakni: PT Fea, Tbk Investment on PT Lia, Tbk $ 100,000 Income From PT Lia, Tbk Dividend Receivable $ 50,000 $ 50,000 Dividend $ 50,000 $ 50,000 Dividend Payable $ 100,000
Mencatat bagian laba dari perusahaan anak

PT Lia, Tbk

No Entry

Investment on PT Lia, Tbk

Mencatat piutang dividen dari perusahaan anak

Income from PT Lia, Tbk

$ 12,000 $ 12,000

Investment on PT Lia, Tbk

Mengurangkan pembebanan goodwill dari jumlah nilai Investasi dan pembebanan perusahaan induk dari Perusahaan anak ($ 60,000 / 5 tahun)

No Entry

Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk per 31 Desember 2009 : Investment, Jnauary, 2, 2009 Net Income From PT Lia, Tbk 2009 (100%) Dividend (100% x $ 50,000) Amortitation of Goodwill ($60,000 / 5 Thn) Investment, December, 31, 2009 $ 260,000 $ 100,000 ( $ 50,000 ) ( $ 12,000 ) $ 298,000

Neraca saldo PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009 setelah selesai penyesuaian dan pengumuman laba serta dividen dari perusahaan anak, yakni :

Description Cash Bank Accounts Receivable Dividend Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Acc, Deperciation of Equipment Acc. Depreciation of Buliding Acc. Depreciation of Copy Rights Accounts Payable Notes Payabale Tax Payable Dividend Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Dividens Sales Revenue Income from PT Lia, Tbk Liabilities & Owner's Equity

PT Fea, Tbk ($) Book Value 2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 260,000 750,000 28,000 1,809,500 4,000 3,500 20,000 8,000 2,000 400,000 116,000 240,000 928,000 88,000 1,809,500

PT Lia, Tbk ($) Book Value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 ,120,000 17,000 463,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 88,000 (50,000) 237,000 463,000

Sebagaimana halnya dalam siklus akuntansi, maka setelah penyesuian dilakukan, maka akan disiapkan laporan keuangan perusahaan. Secara internal dan sesuai dengan pandangan yuridis, maka setiap entitas bisnis menyiapkan laporan keuangannya masing-masing, baik itu perusahaan anak maupun perusahaan induk. Namun, untuk kepentingan eksternal akan disiapkan laporan keuangan konsolidasi. Untuk menyiapkan laporan keuangan konsolidasi, maka perusahaan induk (PT Fea, Tbk) akan membuat ayat jurnal eliminasi, sebagai berikut: 1. December 31, 2009 Capital Stock $ 80,000

Additional Paid in Capital Retained Earning Goodwill Investment on PT Lia, Tbk

$ 32,000 $ 88,000 $ 60,000 $ 260,000

Mengeliminasi saldo investasi di awal periode pada perusahaan anak dan akun-akun ekuitas antara perusahaan induk dan perusahaan anak yang saling resiprokal.

2. December 31, 2009

Amortitaion Expense of Goodwill Goodwill

$ 12,000 $ 12,000

Mengamortisasi goodwill dengan jangka waktu 5 tahun

Pengamortisasian goodwill secara langsung mengurangi nilainya (kredit Goodwill) bukan kredit Akumulasi Amortisasi Goodwill (Accumulated Amortitation), dimaksudkan agar dapat langsung terlihat nilai sisa dari goodwill itu sendiri, oleh karena saldo goodwill yang belum di amortisasi harus dievaluasi pada setiap tanggal neraca. (PSAK 22:44) 3. December, 31, 2009 Dividens Payable Dividens Receivable 4. December 31, 2009 Investment on PT Lia, Tbk Dividens 5. December 31, 2009 Income from PT Lia, Tbk Investment on PT Lia, Tbk $ 88,000 $ 88,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak

Mengeliminasi pengakuan deviden oleh investor dengan pengalokasian deviden ileh investee

Mengeliminasi pengakuan pendapatan dari perusahaan anak ($ 100,000 - $ 12,000)

Goodwill dan ayat jurnal eliminasi hanya terdapat dalam laporan keuangan konsolidasi tidak terdapat dalam pembukuan perusahaan induk ataupun dalam pembukuan anak. Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat berikut ini :
PT Fea, Description Tbk ($) book value Cash 2,500 Dr Elimination Cr PT Lia, Tbk ($) book value 5,000 Consolidated Trial Balance 7,500 Consolidated Balance Sheet 7,500

Bank accounts receivable dividen receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk cost of goods sold operating expenses Goodwill total asset acc.depre of equipment accc.depre of building accc.amort of copy rights accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning Dividen sales revenue income from PT Lia, Tbk liabilities & owner's equity

423,000 40,000 50,000 60,000 8,000 80,000 70,000 298,000 750,000 28,000 1,809,500 4,000 3,500 20,000 8,000 2,000 400,000 116,000 240,000 928,000 112,000 1,809,500

6) 4,000 3) 50,000

4)50,000 2)12,000 1)60,000

1+5) 348,000

2) 12,000

77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 88,000 -50,000 237,000 463,000

500,000 50,000 170,000 22,000 115,000 120,000 25,000 870,000 57,000 48,000 1,984,500 7,500 8,500 2,500 30,000 10,000 5,000 4000,000 116,000 240,000 1,165,000 1,984,500

500,000 50,000 170,000 22,000 115,000 120,000 25,000 48,000 1,057,500 7,500 8,500 2,500 30,000 10,000 5,000 400,000 116,000 478,000 1,057,500

6) 4,000

3)50,000 1)80,000 1)32,000 1)88,000 4) 50,000 5)88,000

Laporan keuangan konsolidasi (consolidated financial statement) Laporan Laba-Rugi (income Statement) PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 PT Lia, Tbk Consolidated Income Description PT Fea, Tbk ($) ($) Statement ($)

sales revenue cost of goods sold gross profit operating expenses operating income income from PT Lia, Tbk net income before tax

928,000.00 -750,000.00 178,000.00 -28,000.00 150,000.00 88,000.00 238,000.00

237,000.00 -120,000.00 117,000.00 -17,000.00 100,000.00 100,00.00

1,165,000.00 -870,000.00 295,000.00 -57,000.00 238,000.00 238,600.00

PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 Description Retained Earnings Net income period 2009 Dividen Increase of retained earning Retained earning december 31st, 2009 PT Fea, Tbk PT Lia, Tbk Consolidated ($) ($) ($) 240,000 88,000 240,000 238,000 100,000 238,000 -50,000 238,000 50,000 238,000 478,000 138,000 478,000

PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet December 31st, 2009
PT Fea, Tbk Description Assets Current Assets cash bank accounts receivable dividens receivable inventory supplies investment on PT Lia, Tbk Total Current Assets Fixed Assets equipment accum depre of equipment building accum depre of building PT Lia, TBK Consolidated Balance Sheet

2,500 423,000 40,000 50,000 60,000 8,000 298,000 881,500 80,000 -4,000 70,000 -3,500

5,000 77,000 10,000 110,000 14,000 216,000 35,000 -3,500 50,000 -5,000

7,500 500,000 50,000 170,000 22,000 749,500 115,000 -7,500 120,000 -8,500

Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights goodwill Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity capital stock @ $ 10 additional paid in capital retained earning dividens Total Owner's Equity Total Liabilities & Owner's Equity

142,500 1,024,000 25,000 -2,500 -

76,500 25,000 -2,500 48,000 22,500 315,000

219,000

70,500 1,039,000

20,000 8,000 2,000 30,000 400,000 116,000 478,000 994,000 1,024,000

10,000 2,000 3,000 50,000 65,000 80,000 32,000 188,000 -50,000 250,000 315,000

30,000 10,000 5,000 45,000 400,000 116,000 478,000 994,000 1,039,000

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 PT Fea, Tbk per 31 Desember 2009 setelah penyesuaian dan pengumuman Laba serta Deviden dari perusahaan anak, yakni :
Description Cash Bank Accounts Receivable Dividend Receivable Inventory Supplies Equipment Building PT Fea, Tbk ($) Book Value 2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 PT Lia, Tbk ($) Book Value 5,000 77,000 10,000 110,000 14,000 35,000 50,000

Copy Rights Investment on PT Lia, Tbk Total Assets Acc, Deperciation of Equipment Acc. Depreciation of Buliding Acc. Depreciation of Copy Rights Accounts Payable Notes Payabale Tax Payable Dividend Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Dividens Liabilities & Owner's Equity

298,000 1,031,500 4,000 3,500 20,000 8,000 2,000 400,000 116,000 478,000 1,031,500

25,000 326,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 188,000 -50,000 326,000

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 Dividens

$ 80,000 $ 32,000 $188,000 $ 48,000 $298,000 $ 50,000

Investment on PT Lia, Tbk

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

Dividen payable Dividen receivable

$ 50,000 $ 50,000

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat sebagai berikut ini :
Description PT Fea, Tbk ($) book value PT Lia, Tbk ($) book value Consolidated Balance Sheet

Elimination

Dr Cash Bank accounts receivable dividen receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk Goodwill total asset acc.depre of equipment accc.depre of building accc.amort of copy rights accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning Dividen liabilities & owner's equity 2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 298,000 1,031,500 4,000 3,500 20,000 8,000 2,000 400,000 116,000 240,000 1,031,500 2)50,000 1)80,000 1)32,000 1)188,000 1) 48,000

Cr 5,000 77,000 10,000 2) 50,000 110,000 14,000 35,000 50,000 25,000 2)298,000 326,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 188,000 1) 50,000 -50,000 326,000 7,500 500,000 50,000 170,000 22,000 115,000 120,000 25,000 48,000 1,057,500 7,500 8,500 2,500 30,000 10,000 5,000 400,000 116,000 478,000 1,057,500

Neraca Konsolidasi (consolidated Balance Sheet)


PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet December 31st, 2009
PT Fea, Tbk Description Assets Current Assets Cash Bank accounts receivable dividens receivable Inventory Supplies PT Lia, TBK Consolidated Balance Sheet

2,500 423,000 40,000 50,000 60,000 8,000

5,000 77,000 10,000 110,000 14,000

7,500 500,000 50,000 170,000 22,000

investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment accum depre of equipment Building accum depre of building Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights Goodwill Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity capital stock @ $ 10 additional paid in capital retained earning Dividens Total Owner's Equity Total Liabilities & Owner's Equity

298,000 881,500 80,000 -4,000 70,000 -3,500 142,500 1,024,000

216,000 35,000 -3,500 50,000 -5,000 76,500 25,000 -2,500 22,500 315,000

749,500 115,000 -7,500 120,000 -8,500 219,000 25,000 -2,500 48,000 70,500 1,039,000

20,000 8,000 2,000 30,000 400,000 116,000 478,000 994,000 1,024,000

10,000 2,000 3,000 50,000 65,000 80,000 32,000 188,000 -50,000 250,000 315,000

30,000 10,000 5,000 45,000 400,000 116,000 478,000 994,000 1,039,000

Perusahaan Induk Memperoleh 100% Saham Kepemilikan Perusahaan Dengan Timbulnya Goodwill Negatif Diasumsikan bahwa PT Fea,Tbk pada tanggal 2 Januari 2009 mengakuisisi 100% saham kepemilikan PT Lia,Tbk berdasarkan nilai wajar aktiva bersih PT Lia,Tbk dengan menerbitkan 10.000 lembar saham yang nilai nominal per lembarnya @$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 : Jan 2nd, 2009 Investment on PT Lia,Tbk Capital stock (@$10x10,000) 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 ($10,000 + $10,000 Capital stock (@10x10,000) Add. Paid in capital (@2x10,000)-4,000) Total investment on PT Lia,Tbk Nilai wajar aktiva bersih PT Lia,Tbk Kekurangan biaya perolehan (goodwill negatif) $ 4,000 $ 20,000 $100,000 $ 16,000 $140,000 $200,000 $ 60,000 $10,000 $ 4,000 $ 4,000 $10,000

Neraca PT Fea, Tbk dan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009 yaitu :
Description Cash Bank Accounts Receivable Inventory Supplies Equipment Building PT Fea, Tbk ($) Book Value 1,000 230,000 55,000 110,000 1,0000 8,0000 70,000 PT Lia, Tbk ($) Book Value 10,000 65,000 20,000 25,000 15,000 30,000 40,000 Fair value 10,000 65,000 20,000 30,000 15,000 35,000 50,000

Copy Rights Investment on PT Lia, Tbk Total Assets Accounts Payable Notes Payabale Tax Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Liabilities & Owner's Equity

140,000 696,000 4,0000 12,000 8,000 300,000 96,000 240,000 696,000

25,000 230,000 40,000 4,500 5,500 80,000 32,000 72,000 230,000

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 20009 yakni : Jan 2nd, 2009 Capital stock Add. Paid in capital Retained earning Deferred income Investment on PT Lia,Tbk 2009:
Description Cash Bank Accounts Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Total Assets Deferred Income Accounts Payable Notes Payabale Tax Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning PT Fea, Tbk ($) Book Value 1,000 230,000 55,000 110,000 10,000 80,000 70,000 140,000 696,000 40,000 12,000 8,000 300,000 96,000 240,000 Elimination Dr Cr PT Lia, Tbk ($) Fair value 10,000 65,000 20,000 30,000 15,000 35,000 50,000 25,000 250,000 40,000 4,500 5,500 80,000 32,000 88,000 Consolidated Balance Sheet 11,000 295,000 75,000 140,000 25,000 115,000 120,000 25,000 806,000 60,000 80,000 16,500 13,500 300,000 96,000 240,000

$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

140,000 60,000

80,000 32,000 88,000

Liabilities & Owner's Equity

696,000

250,000

806,000

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 Accounts Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Accounts Payable Notes Payabale Tax Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Sales Revenue Liabilities & Owner's Equity PT Fea, Tbk ($) Book Value 2,500 423,000 40,000 60,000 10,000 80,000 70,000 140,000 750,000 18,500 1594,000 20,000 8,000 2,000 300,000 96,000 240,000 928,000 1594,000 PT Lia, Tbk ($) Book Value 5,000 77,000 10,000 110,000 15,000 35,000 50,000 25,000 120,000 5,000 452,000 10,000 2,000 3,000 80,000 32,000 88,000 237,000 452,000

Data penyesuaian dari PT Fea,Tbk dan PT Lia,Tbk per 31 Desember 2009 yaitu : 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 yang dimiliki PT Lia,tbk mempunyai nilai ekonomis dengan jangka waktu 10 tahun 8. Hutang usaha PT Lia,tbk kepada PT Fea,tbk sebesar $4,000 9. Goodwill negatif diamortisasi selama 5 tahun

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 $100,000 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 diakuisisi selama satu tahun, yakni: PT Fea, Tbk Investment on PT Lia, Tbk $ 100,000 Income From PT Lia, Tbk Dividend Receivable $ 50,000 $ 50,000 $ 100,000 Dividend
Mencatat bagian laba dari perusahaan anak

PT Lia, Tbk

No Entry
$ 50,000 $ 50,000

Investment on PT Lia, Tbk Income from PT Lia, Tbk $ 12,000

Dividend Payable

Mencatat piutang dividen dari perusahaan anak

Investment on PT Lia, Tbk

$ 12,000

Mengurangkan pembebanan goodwill dari jumlah nilai Investasi dan pembebanan perusahaan induk dari Perusahaan anak ($ 60,000 / 5 tahun)

No Entry

Menghitung total investasi PT Fea, Tbk pada PT Lia,Tbk per 31 Desember 2009 : Investment, january 2, 2009 Net income from PT Lia,Tbk 2009 (100%) Devidend (100% x $50,000) Realitation of deferred income ($60,000/5thn) Investment, december 31, 2009 $140,000,00 $100,000,00 ($ 50,000,00) $ 12,000,00 $ 202,000.00

Neraca saldo PT Fea,Tbk dan PT Lia,Tbk per 31 desember 2009 setelah penyesuaian dan pengumuman laba serta deviden dari perusahaan anak, yakni :
Description PT Fea, Tbk ($) Book Value PT Lia, Tbk ($) Book Value

Cash Bank Accounts Receivable Dividend Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Cost of Goods Sold Operating Expenses Total Assets Acc, Deperciation of Equipment Acc. Depreciation of Buliding Acc. Depreciation of Copy Rights Accounts Payable Notes Payabale Tax Payable Dividend Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Dividens Sales Revenue Income from PT Lia Tbk Liabilities & Owner's Equity

2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 202,000 750,000 28,000 1,713,500 4,000 3,500 20,000 8,000 2,000 300,000 96,000 240,000 928,000 112,000 1,713,500

5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 88,000 (50,000) 237,000 463,000

Catatan : dari neraca saldo diatas diasumsikan bahwa seluruh beban amortisasi dan beban penyusutan 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 31, 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

Mengeliminasi saldo investasi di awal periode pada perusahaan anak dan akun-akun akuitas antara perusahaan induk dan anak yang saling resiprokal

2. December 31, 2009 deferred income Realized deferred income


ditangguhkan

$12,000 $12,000

Mengamortisasi goodwill negative dengan jangka waktu 5 tahun dan mengakui ralisasi laba yang

Pengamortisasian goodwill negatif langsung mengurangi nilainnya (debit deferred income) untuk menunjukkan nilai dari goodwill negatif tersebut yang menjadi realisasi pendapatan yang ditangguhkan (realized deferred income) seiring dengan berjalannya periode akuntansi. Sesuai dengan PSAK 22:46 menyatakan bahwa goodwill negatif yang diperlukan sebagai pendapatan yang ditangguhkan (deferred income) yng diakui sebagai laba periode berjalan, diamortisasi secara sistematis menjadi pendapatan yang direalisasi selama satu periode yang tidak kurang dari 20 tahun. Dalam contoh kasus ini goodwill negatif dalam neraca konsolidasi PT Fea,Tbk dan PT Lia,Tbk diamortisasi selama 5 tahun. 3. December 31, 2009 Dividens payable Dividens Receivable $50,000 $50,000

Mengeliminasi hutang dan piutang dividen antara perusahaan induk dan anak

4. December 31, 2009

Investment on PT Lia,tbk Dividens

$ 50,000 $ 50,000

Mengeliminasi pengakuan dividen oleh investor dengan pengalokasian dividen oleh investee

5. December 31, 2009

Income from PT Lia,tbk Investment on PT Lia,tbk

$ 112,000 $ 112,000

Mengeliminasi pengakuan pendapatan dari perusahaan anak (100,000 + 12,000)

6. December 31, 2009

Accounts Payable Accounts Receivable

$ 4,000 $ 4,000

Mengeliminasi hutang piutang antara perusahaan induk dengan anak

Goodwil negatif yang diperlakukan sebagai Laba yang ditangguhkan dan Realisasi laba yang ditangguhkan, serta ayat jurnal eliminasi hanya terdapat dalam laporan keuangan konsolidasi, tidak terdapat dalam pembukuan perusahaan induk ataupun dalam pembukuan anak. Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat berikut ini :
PT Fea,
Description

PT Lia, Elimination Dr Cr Tbk ($) book value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500

Tbk ($) book value

consolidated Trial Balance 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 870,000 45,000 1,920,500 7,500 8,500 2,500 48,000 26,000 10,000 5,000 300,000 96,000 240,000 1,165,000 12,000 1,920,500

Consolidated Balance Sheet 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 1,005,500 7,500 8,500 2,500 48,000 26,0 00 10,000 5,000 300,000 96,000 502,000 1,005,500

Cash Bank accounts receivable dividen receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset acc.depre of equipment accc.depre of building accc.amort of copy rights Deferred revenue accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning Dividen sales revenue income from PT Lia, Tbk Realized deferred income liabilities & owner's equity

2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 202,000 4)50,000 750,000 28,000 1,713,500 4,000 3,500 - 2) 12,000 20, 000 8,000 2,000 300,000 96,000 240,000 928,000 112,000 1,713,500

6) 4,000 3) 50,000

1+5)252,000

1) 60,000 10,000 2,000 3,000 50,000 80,000 32,000 88,000 -50,000


237,000 2) 12,000 463,000

6) 4,000

3)50,000 1)80,000 1)32,000 1)88,000 4) 50,000


5)112,000

Laporan keuangan konsolidasi (consolidated financial statement) Laporan Laba-Rugi (income Statement) PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 PT Lia, Tbk Consolidated Income Description PT Fea, Tbk ($) ($) Statement ($) sales revenue 928,000 237,000 1,165,000 cost of goods sold -750,000 -120,000 -870,000 gross profit 178,000 117,000 295,000 operating expenses -28,000 -17,000 -45,000 operating income 150,000 100,000 250,000 income from PT Lia, Tbk 112,000 Realized deferred income 12,000 net income before tax 262,000 100,00 262,000

PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 Description Retained Earnings Net income period 2009 Dividen Increase of retained earning Retained earning december 31st, 2009 PT Fea, Tbk PT Lia, Tbk Consolidated ($) ($) ($) 240,000 88,000 240,000 262,000 100,000 262,000 -50,000 262,000 50,000 262,000 502,000 138,000 502,000

PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet

December 31st, 2009


Description Assets Current Assets Cash Bank accounts receivable dividens receivable Inventory Supplies investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment accum depre of equipment Building accum depre of building Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities Deferred income accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity capital stock @ $ 10 additional paid in capital retained earning Dividens Total Owner's Equity PT Fea, Tbk PT Lia, TBK Consolidated Balance Sheet

2,500 423,00 0 40,000 50,000 60,000 8,000 202,00 0 785,500 80,000 -4,000 70,000 -3,500 142,500 928,000

5,000 77,000 10,000 110,00 0 14,000 216,00 0 35,000 -3,500 50,000 -5,000 76,500 25,000 -2,500 22,500 315,00 0

7,500 500,000 46,000 170,000 22,000 745,500 115,000 -7,500 120,000 -8,500 219,000 25,000 -2,500 22,500 987,000

20,000 8,000 2,000 30,000 300,00 0 96,000 502,00 0 898,000

10,000 2,000 3,000 50,000 65,000 -

48,000 26,000 10,000 5,000 89,000

80,000 32,000 188,00 0 -50,000 250,00

300,000 96,000 502,000 898,000

Total Liabilities & Owner's Equity

928,000

0 315,00 0

987,000

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 PT Fea, Tbk per 31 Desember 2009 setelah penyesuaian dan pengumuman Laba serta Deviden dari perusahaan anak, yakni :
Description Cash Bank Accounts Receivable Dividend Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Total Assets Acc, Deperciation of Equipment Acc. Depreciation of Buliding Acc. Depreciation of Copy Rights Accounts Payable Notes Payabale Tax Payable Dividend Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Dividens Liabilities & Owner's Equity PT Fea, Tbk ($) Book Value 2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 202,000 935,500 4,000 3,500 20,000 8,000 2,000 300,000 96,000 502,000 935,500 PT Lia, Tbk ($) Book Value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 326,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 188,000 -50,000 326,000

Untuk menyiapkan Neraca 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 Retained earning Deferred income

$ 32,000 $188,000 $ 48,000 $202,000 $ 50,000

Investment on PT Lia, Tbk Dividens

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

Dividen payable Dividen receivable

$ 50,000 $ 50,000 $ 4,000 $ 4,000

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak 3. December 31st, 2009 Accounts payable Accounts receivable

Mengeliminasi hutang dan piutang usaha antara perusahaan induk dan perusahaan anak Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat sebagai berikut ini :
Description Cash Bank accounts receivable dividen receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk total asset acc.depre of equipment accc.depre of building accc.amort of copy rights Deferred income PT Fea, Tbk ($) book value Dr 2,500 423,000 40,000 50,000 60,000 8,000 80,000 70,000 298,000 935,500 4,000 3,500 1)202,000 3) 4,000 2) 50,000 PT Lia, Tbk ($) book value Cr 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 326,000 3,500 5,000 2,500 7,500 500,000 46,000. 170,000 22,000 115,000 120,000 25,000 1,005,500 7,500 8,500 2,500 48,000 Consolidated Balance Sheet

Elimination

accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning Dividen liabilities & owner's equity

20,000 8,000 2,000 300,000 96,000 502,000 935,500

3) 4,000

10,000 2,000 3,000

26,000 10,000 5,000 300,000 96,000 502,000 1,005,500.00

2)50,000 1)80,000 1)32,000 1)188,000 1) 50,000

50,000 80,000 32,000 188,000 -50,000 326,000

Neraca Konsolidasi (consolidated Balance Sheet)


PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet December 31st, 2009
PT Fea, Tbk Description Assets Current Assets Cash Bank accounts receivable dividens receivable Inventory Supplies investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment accum depre of equipment Building accum depre of building Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities Deferred income PT Lia, TBK Consolidated Balance Sheet

2,500 423,000 40,000 50,000 60,000 8,000 202,000 785,500 80,000 -4,000 70,000 -3,500 142,500 928,000

5,000 77,000 10,000 110,000 14,000 216,000 35,000 -3,500 50,000 -5,000 76,500 25,000 -2,500 22,500 315,000

7,500 500,000 46,000 170,000 22,000 745,500 115,000 -7,500 120,000 -8,500 219,000 25,000 -2,500 22,500 987,000

48,000

accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity capital stock @ $ 10 additional paid in capital retained earning Dividens Total Owner's Equity Total Liabilities & Owner's Equity

20,000 8,000 2,000 30,000 300,000 96,000 502,000 898,000 928,000

10,000 2,000 3,000 50,000 65,000 80,000 32,000 188,000 -50,000 250,000 315,000

26,000 10,000 5,000 89,000 300,000 96,000 502,000 898,000 987,000

Perusahaan Induk memperoleh 80% saham kepemilikan perusahaan Anak dengan timbulnya goodwill Diasumsikan dari contoh kasus di atas bahwa PT Fea, Tbk pada tanggal 2 Januari 2009 mengakuisisi 80% saham kepemilikan PT Lia, Tbk berdasarkan nilai wajar aktiva bersih PT Lia, Tbk dengan menerbitkan 16.000 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 : Januari 2nd , 2009 Investment on PT Lia, Tbk Capital stock (@ $ 10 x 16,000) Additional paid in capital Bank $ 202,000 $ 160,000 $ 32,000 $ 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 ($ 10,000 + $ 10,000) Capital stock (@ 10 x 16,000) Additional paid in capital (@ 2 x 16,000 4,000) Total investment on PT Lia, Tbk Nilai wajar aktiva bersih PT Lia, Tbk (80% x $ 200,000) Goodwill $ 4,000 $ 10,000 $ 4,000 $ 4,000

$ 10,000

$ 20,000 $ 160,000 $ 28,000 $ 212,000 $ 160,000 $ 52,000

Neraca PT Fea, Tbk dan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009, yaitu : Description Cash Bank accounts receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk total asset accounts payable PT Fea, Tbk ($) book value 1,000 230,000 55,000 110,000 10,000 80,000 70,000 212,000 768,000 40,000 PT Lia, Tbk ($) book value 10,000 65,000 20,000 30,000 15,000 35,000 50,000 25,000 250,000 40,000

notes payable tax payable capital stock @ $ 10 additional paid in capital retained earning liabilities & owner's equity

12,000 8,000 360,000 108,000 240,000 768,000

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, yaitu : Januari 2nd , 2009 Capital stock Additional paid in capital Retained earning Goodwill Investment on PT Lia, Tbk Minority interest (20% x $ 200,000) $ 80,000 $ 32,000 $ 88,000 $ 52,000 $ 212,000 $ 40,000

Neraca Konsolidasi antara PT Fea, Tbk dengan Pt Lia, Tbk setelah akuisisi pada tanggal 2 Januati 2009, yaitu : PT Fea,
Description

Elimination Dr Cr

PT Lia, Tbk ($) book value 10,000 65,000 20,000 30,000 15,000 Consolidation Balance Sheet 11,000 295,000 75,000 140,000 25,000

Tbk ($) book value

cash bank accounts receivable inventory supplies

1,000 230,000 55,000 110,000 10,000

equipment building copy rights investment on PT Lia, Tbk goodwill total asset accounts payable notes payable tax payable capital stock @ $ 10 additional paid in capital retained earning minority interest liabilities & owner's equity

80,000 70,000 212,000 768,000 40,000 12,000 8,000 360,000 108,000 240,000 768,000

212,00 52,000

35,000 50,000 25,000 250,000 40,000 4,500 5,500 80,000 32,000 88,000 250,000

80,000 32,000 88,000 40,000

115,000 120,000 25,000 52,000 858,000 80,000 16,500 13,500 360,000 108,000 240,000 40,000 858,000

Neraca saldo PT Lia, Tbk setelah diakuisisi oleh PT Fea, Tbk per 31 Desember 2009 sebelum penyesuaian dari kedua perusahaan, sebagai berikut : PT Fea, Tbk Description cash bank accounts receivable inventory supplies equipment building copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset accounts payable notes payable ($) book value 2,500 423,000 40,000 60,000 10,000 80,000 70,000 212,000 750,000 18,500 1,666,000 20,000 8,000 PT Lia, Tbk ($) book value 5,000 77,000 10,000 110,000 15,000 35,000 50,000 25,000 120,000 5,000 452,000 10,000 2,000

tax payable capital stock @ $ 10 additional paid in capital retained earning sales revenue liabilities & owner's equity

2,000 360,000 108,000 240,000 928,000 1,666,000

3,000 80,000 32,000 88,000 237,000 452,000

Data penyesuaian dari PT Fea, Tbk dan PT Lia, Tbk per 31 desember 2009, yaitu : 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 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 (copy rights) yang dimiliki oleh PT Lia, Tbk mempunyai nilai ekonomis dengan jangka waktu 10 tahun 8) Hutang usaha PT Lia, Tbk kepada PT Fea, Tbk sebesar $ 4,000 9) Goodwill diamortisasi selama 5 tahun Diasumsikan bahwa pada tanggal yang bersamaan 31 Desember 2009, perusahaan anak (PT Lia, Tbk) mengumumkan bahwa: 1. Laba peusahaan PT Lia, Tbk tahun 2009 sebesar $ 100,000 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 PT Lia, Tbk

Investment on PT Lia, Tbk

$ 80,000 $ 80,000 No entry

Income from PT Lia, Tbk (80 % x $ 100,000)

Mencatat bagian laba dari perusahaan anak

Devuden receivable (80 % x $ 50,000) Investment on PT Lia, Tbk

$ 40,000 $ 40,000

Deviden

$ 50,000 $ 50,000

Deviden payable

Mencatat piutang deviden dari perusahaan anak

Income from PT Lia, Tbk Investment on PT Lia, Tbk


Mengurangkan ($ 52,000/5) pembebanan goodwill

$ 10,400 $ 10,400
dari jumlah nilai

No entry

investasi dan pendapatan perusahaan induk dari perusahaan anak

Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk per 31 Desember 2009 : Investment, Januari 2nd , 2009 Net income from PT Lia, Tbk 2009 (80 % x $ 100,000) Deviden ( 80 % x $ 50,000) Amortitation of goodwill ($ 52,000 / 5 thn) Investment, Desember 31st , 2009 $ 212,000.00 $ 80,000.00 ($ 40,000.00) ($ 10,400.00) $ 241,000.00

Neraca saldo PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009 setelah penyesuaian dan pengumuman Laba serta Deviden dari perusahaan anak, yakni : Description PT Fea, Tbk ($) PT Lia, Tbk ($) book value

cash bank accounts receivable dividen receivable inventory supplies equipment building copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset acc.depreciation of equipment accc.depreciation of building accc.amortitation of copy rights accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning dividen sales revenue income from PT Lia, Tbk liabilities & owner's equity

book value 2,500 423,000 40,000 40,000 60,000 8,000 80,000 70,000 241,600 750,000 28,000 1,743,100 4,000 3,500 20,000 8,000 2,000 360,000 108,000 240,000 928,000 69,600 1,743,100

5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 88,000 -50,000 237,000 463,000

Untuk menyiapkan laporan keuangan konsolidasi, maka perusahaan induk (PT Fea, Tbk) akan membuat ayat jurnal eliminasi, sebgai berikut :
1. Desember 31st , 2009 capital stock

$ 80,000 $ 32,000 $ 88,000 $ 52,000

Additional paid in capital Retained earning Goodwill

Investment on PT Lia, Tbk Minority interest (20 % x 200,000)

$ 212,000 $ 40,000

Mengeliminasi saldo investasi di awal periode pada perusahaan anak dab akun-akun ekuitas antara perusahaan induk dengan perusahaan anak yang saling resiprokal, serta mengakui hak minoritas
2. Desember 31st , 2009 amortitation expense of goodwill

$ 10,400 $ 10,400

Goodwill Mengamortisasi goodwill dengan jangka waktu 5 tahun


3. Desember 31st , 2009 dividens payable

$ 40,000 $ 40,000 x

Dividens receivable

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak (80% $ 50,000)
4. Desember 31st , 2009 investment on PT Lia, Tbk

$ 40,000 $ 40,000

Dividens

Mengeliminasi pengakuan deviden oleh investor dengan pengalokasian deviden oleh investor
5. Desember 31st , 2009 income from PT Lia, Tbk

$ 69,600 $ 69,600

Investment on PT Lia, Tbk

Mengeliminasi pengakuan pendapatan dari perusahaan ank (80% x $ 100,000) - $ 10,400


6. Desember 31st , 2009 accounts payable

4,000 $ 4,000

Accounts receivable

Mengeliminasi hutang-piutang antara perusahaan induk dengan perusahaan anak

Setelah membuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat berikut ini :
PT Fea, Description Cash bank accounts receivable dividen receivable inventory supplies equipment building copy rights investment on PT Lia, Tbk cost of goods sold operating expenses goodwill total asset acc.depre of equipment accc.depre of building accc.amort of copy rights accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning dividen
sales revenue income from PT Lia, Tbk minority interest liabilities & owner's equity

Elimination

PT Lia, Tbk ($) book value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 88,000 -50,000
237,000 -

consolidated Trial Balance 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 870,000 55,400 41,600 1,972,500 7,500 8,500 2,500 26,000 10,000 5,000 10,000 360,000 108,000 240,000 -10,000
1,165,000 40,000 1,972,500

Consolidated Balance Sheet 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 41,600 1,047,100 7,500 8,500 2,500 26,000 10,000 5,000 10,000 360,000 108,000 479,600 -10,000
40,000 1,047,100

Tbk ($) book value Dr Cr

2,500 423,000 40,000 40,000 60,000 8,000 80,000 70,000 241,600 4) 40,000 750,000 28,000 2) 10,400 1) 52,000 1,743,100 4,000 3,500 20,000 6) 4,000 8,000 2,000 - 3) 40,000 360,000 1) 80,000 108,000 1) 32,000 240,000 1) 88,000 928,000 69,600 1,743,100 5) 69,600

6) 4,000 3) 40,000

1+5)281,600

2) 10,400

4) 40,000

1) 40,000 463,000

Laporan keuangan konsolidasi (consolidated financial statement)

Laporan Laba-Rugi (income Statement) PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 PT Lia, Tbk Consolidated Income Description PT Fea, Tbk ($) ($) Statement ($) sales revenue 928,000 237,000 1,165,000 cost of goods sold -750,000 -120,000 -870,000 gross profit 178,000 117,000 295,000 operating expenses -28,000 -17,000 -55,400 operating income 150,000 100,000 239,600 income from PT Lia, Tbk 69,600 Minority interest income (20,000) net income before tax 219,600 100,000 219,600.00

PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 Description Retained Earnings Net income period 2009 Dividen Increase of retained earning Retained earning december 31st, 2009 PT Fea, Tbk PT Lia, Tbk Consolidated ($) ($) ($) 240,000 88,000 240,000 219,600 100,000 219,600 -50,000 (10,000) 219,00 50,000 209,600 459,600 138,000 449,600

PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet December 31st, 2009
PT Fea, Tbk Description Assets Current Assets cash bank PT Lia, TBK Consolidated Balance Sheet

2,500 423,000

5,000 77,000

7,500 500,000

accounts receivable dividens receivable inventory supplies investment on PT Lia, Tbk Total Current Assets Fixed Assets equipment accum depre of equipment building accum depre of building Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights goodwill Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity capital stock @ $ 10 additional paid in capital retained earning dividens Total Owner's Equity Minority interest at Dec 31 , 2009 Total Liabilities & Owner's Equity
st

40,000 40,000 60,000 8,000 241,600 815,100 80,000 -4,000 70,000 -3,500 142,500 957,600

10,000 110,000 14,000 216,000 35,000 -3,500 50,000 -5,000 76,500 25,000 -2,500 22,500 315,000

46,000 170,000 22,000 745,500 115,000 -7,500 120,000 -8,500 219,000 25,000 -2,500 41,600 64,100 1,028,600

20,000 8,000 2,000 30,000 360,000 108,000 459,600 927,600 957,600

10,000 2,000 3,000 50,000 65,000 80,000 32,000 188,000 -50,000 250,000 315,000

26,000 10,000 5,000 10,000 51,000 360,000 108,000 449,600 917,600 60,000 1,028,600

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 PT Fea, Tbk per 31 Desember 2009 setelah penyesuaian dan pengumuman Laba serta Deviden dari perusahaan anak, yakni :

Description Cash Bank Accounts Receivable Dividend Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Total Assets Acc, Deperciation of Equipment Acc. Depreciation of Buliding Acc. Depreciation of Copy Rights Accounts Payable Notes Payabale Tax Payable Dividend Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Dividens Liabilities & Owner's Equity

PT Fea, Tbk ($) Book Value 2,500 423,000 40,000 40,000 60,000 8,000 80,000 70,000 241,000 965,100 4,000 3,500 20,000 8,000 2,000 360,000 108,000 459,600 965,100

PT Lia, Tbk ($) Book Value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 326,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 188,000 -50,000 326,000

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

$ 80,000 $ 32,000 $188,000 $ 41,600 $241,600 $ 60,000 $ 40,000

Investment on PT Lia, Tbk Minority interest (20% x $ 300,000) Dividens (80% x $ 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

Dividen payable Dividen receivable

$ 40,000 $ 40,000

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak (80% x $ 50,000)
3. December 31st, 2009

Accounts payable Accounts receivable

$ 4,000 $ 4,000

Mengeliminasi hutang-piutang antara perusahaan induk dengan perusahaan anak Setelah dibuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat sebagai berikut ini :
Description Cash Bank accounts receivable dividen receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk Goodwill total asset acc.depre of equipment accc.depre of building accc.amort of copy rights accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning PT Fea, Tbk ($) book value 2,500 423,000 40,000 40,000 60,000 8,000 80,000 70,000 241,600 965,100 4,000 3,500 20,000 8,000 2,000 360,000 108,000 459,600 2)40,000 1)80,000 1)32,000 1)188,000 3) 4,000 1) 41,600 2)298,000 2) 50,000 PT Lia, Tbk ($) book value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 326,000 3,500 5,000 2,500 10,000 2,000 3,000 50,000 80,000 32,000 188,000 Consolidated Balance Sheet 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 41,600 1,047,100 7,500 8,500 2,500 26,000 10,000 5,000 10,000 360,000 108,000 459,600

Elimination Dr Cr

Dividen Minority interest liabilities & owner's equity

965,100

1) 40,000 1) 60,000

-50,000 326,000

-10,000 60,000 1,047,100

Neraca Konsolidasi (consolidated Balance Sheet)


PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet December 31st, 2009
PT Fea, Tbk Description Assets Current Assets Cash Bank accounts receivable dividens receivable Inventory Supplies investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment accum depre of equipment Building accum depre of building Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights Goodwill Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity PT Lia, TBK Consolidated Balance Sheet

2,500 423,000 40,000 40,000 60,000 8,000 241,600 815,100 80,000 -4,000 70,000 -3,500 142,500 957,600

5,000 77,000 10,000 110,000 14,000 216,000 35,000 -3,500 50,000 -5,000 76,500 25,000 -2,500 22,500 315,000

7,500 500,000 46,000 170,000 22,000 745,500 115,000 -7,500 120,000 -8,500 219,000 25,000 -2,500 41,600 64,100 1,028,600

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

10,000 2,000 3,000 50,000 65,000

26,000 10,000 5,000 10,000 51,000

capital stock @ $ 10 additional paid in capital retained earning Dividens Total Owner's Equity Minority interest Total Liabilities & Owner's Equity

360,000 108,000 459,600 927,600 1,024,00 0

80,000 32,000 188,000 -50,000 250,000 315,000

360,000 108,000 459,600 -10,000 917,600 60,000 1,039,000

Perusahaan Induk memperoleh 80% saham kepemilikan perusahaan Anak dengan timbulnya goodwill Negatif Diasumsikan dari contoh kasus di atas bahwa PT Fea, Tbk pada tanggal 2 Januari 2009 mengakuisisi 80% saham kepemilikan PT Lia, Tbk berdasarkan nilai wajar aktiva bersih PT Lia, Tbk dengan menerbitkan 11.000 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 : Januari 2nd , 2009 Investment on PT Lia, Tbk Capital stock (@ $ 10 x 16,000) Additional paid in capital Bank $ 142,000 $ 110,000 $ 22,000 $ 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 $ 10,000 $ 4,000

Cash Bank Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk : Cash Bank ($ 10,000 + $ 10,000) Capital stock (@ 10 x 11,000) Additional paid in capital (@ 2 x 11,000 4,000) Total investment on PT Lia, Tbk Nilai wajar aktiva bersih PT Lia, Tbk (80% x $ 200,000) Goodwill

4,000

$ 10,000

4,000

$ 20,000 $ 110,000 $ 18,000 $ 152,000 $ 160,000 $ 8,000

Neraca PT Fea, Tbk dan PT Lia, Tbk setelah akuisisi pada tanggal 2 Januari 2009, yaitu : PT Fea, Tbk ($) Description Cash Bank accounts receivable Inventory Supplies Equipment Building Land copy rights investment on PT Lia, Tbk total asset accounts payable notes payable tax payable capital stock @ $ 10 additional paid in capital retained earning book value 1,000 80,000 55,000 110,000 10,000 80,000 70,000 150,000 152,000 708,000 40,000 12,000 8,000 310,000 98,000 240,000 PT Lia, Tbk ($) book value 10,000 5,000 20,000 30,000 15,000 35,000 50,000 60,000 25,000 250,000 40,000 4,500 5,500 80,000 32,000 88,000

liabilities & owner's equity

708,000

250,000

Ayat jurnal eliminasi yang dibuat oleh perusahaan investor (PT Fea, Tbk) untuk menyiapkan Neraca Konsolidasi setelah akuisisi tanggal 2 Januari 2009, yaitu : Januari 2nd , 2009 Capital stock Additional paid in capital Retained earning Deferred Income Investment on PT Lia, Tbk Minority interest (20% x $ 200,000) $ 80,000 $ 32,000 $ 88,000 $ 8,000

$ 152,000 $ 40,000

Neraca Konsolidasi antara PT Fea, Tbk dengan Pt Lia, Tbk setelah akuisisi pada tanggal 2 Januati 2009, yaitu : PT Fea, Tbk
Description

Elimination Dr Cr

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

Consolidation Balance Sheet 11,000 95,000 75,000 130,000 25,000 115,000 120,000.00 210,000 25,000 806,000 8,000 80,000 16,500 13,500 310,000

($) book value

Cash Bank accounts receivable Inventory Supplies Equipment Building Land copy rights investment on PT Lia, Tbk total asset Deferred income accounts payable notes payable tax payable capital stock @ $ 10

1,000 80,000 55,000 110,000 10,000 80,000 70,000 150,000 152,000 708,000 40,000 12,000 8,000 310,000

152,00 8,000

80,000

additional paid in capital retained earning minority interest liabilities & owner's equity

98,000 240,000 708,000

32,000 88,000 40,000

32,000 88,000 250,000

98,000 240,000 40,000 806,000

Neraca saldo PT Lia, Tbk setelah diakuisisi oleh PT Fea, Tbk per 31 Desember 2009 sebelum penyesuaian dari kedua perusahaan, sebagai berikut : PT Fea, Tbk Description Cash Bank accounts receivable Inventory Supplies Equipment Building Land copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset accounts payable notes payable tax payable capital stock @ $ 10 additional paid in capital retained earning sales revenue liabilities & owner's equity ($) book value 2,500 423,000 40,000 60,000 10,000 80,000 70,000 120,000 152,000 750,000 18,500 1,612,000 20,000 8,000 2,000 310,000 98,000 240,000 928,000 1,612,000 PT Lia, Tbk ($) book value 5,000 77,000 10,000 110,000 15,000 35,000 50,000 60,000 25,000 120,000 5,000 459,200 10,000 2,000 3,000 80,000 32,000 88,000 237,000 459,200

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 Ayat jurnal transaksi di atas yaitu : PT Fea, Tbk Account receivable Land Intercompany gain on sale of land No entry Land Gain on sale of land Bank Accounts receivanle $36,000 $36,000 Accounts payable Bank $36,000 $36,000 $36,000 $ 7,200 $36,000 $30,000 $ 6,000 Bank $43,200 Land PT Lia, Tbk $36,000 $36,000

Accounts payable

Neraca saldo PT Fea, Tbk setelah diakuisisi oleh PT Lia, Tbk per 31 desember 2009 sebelum penyesuaian dari kedua perusahaan, sebagai berikut : PT Fea, Tbk ($) Description Cash book value 2,500 PT Lia, Tbk ($) book value 5,000

Bank accounts receivable Inventory Supplies Equipment Building Land copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset accounts 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

309,000 40,000 60,000 10,000 80,000 70,000 120,000 152,000 750,000 18,500 1,612,000 20,000 8,000 2,000 310,000 98,000 240,000 6,000 928,000 1,612,000

24,200 10,000 110,000 15,000 35,000 50,000 60,000 25,000 120,000 5,000 459,000 10,000 2,000 3,000 80,000 32,000 88,000 244,200 459,200

Data penyesuaian dari PT Fea, Tbk dan PT Lia, Tbk per 31 desember 2009, yaitu : 1 2 3 4 5 6 7 Sisa perlengkapan (supplies) PT Fea, Tbk senilai $ 8,000 Peralatan (equipment) PT Fea, Tbk memiliki masa manfaat ekonomi selama 20 tahun Gedung (building) PT Fea, Tbk memiliki masa manfaat ekonomi 20 tahun Sisa perlengkapan (supplies) PT Lia, Tbk senilai $ 14,000 Peralatan (equipment) PT Lia, Tbk memiliki masa manfaat ekonomi selama 10 tahun Gedung (building) PT Lia, Tbk memiliki masa manfaat ekonomi selama 10 tahun Hak cipta (copy rights) yang dimiliki oleh PT Lia, Tbk mempunyai nilai ekonomis dengan jangka waktu 10 tahun

8 9

Goodwill diamortisasi selama 5 tahun Hutang usaha PT Lia, Tbk kepada PT Fea, Tbk sebesar $ 4,000

Diasumsikan bahwa pada tanggal yang bersamaan 31 Desember 2009, perusahaan anak (PT Lia, Tbk) mengumumkan bahwa:
1. Laba peusahaan PT Lia, Tbk tahun 2009 sebesar $ 107,200

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 $ 85,760 $ 85,760 No entry PT Lia, Tbk

Income from PT Lia, Tbk (80 % x $ 107,200)

Mencatat bagian laba dari perusahaan anak

Deviden receivable (80 % x $ 50,000) Investment on PT Lia, Tbk

$ 40,000 $ 40,000

Deviden

$ 50,000 $ 50,000

Deviden payable

Mencatat piutang deviden dari perusahaan anak

Income from PT Lia, Tbk Investment on PT Lia, Tbk


Mengurangkan ($ 8,000/5) pembebanan goodwill

$ 1,600 $ 1,600
dari jumlah nilai

No entry

investasi dan pendapatan perusahaan induk dari perusahaan anak

Menghitung total investasi PT Fea, Tbk pada PT Lia, Tbk per 31 Desember 2009 :

Investment, Januari 2nd , 2009 Net income from PT Lia, Tbk 2009 (80 % x $ 107,200) Deviden ( 80 % x $ 50,000) Amortitation of goodwill ($ 52,000 / 5 thn) Investment, Desember 31st , 2009

$ 152,000 $ 85,760 ($ 40,000) ($ 1,600.) $ 199,360

Neraca saldo PT Fea, Tbk dan PT Lia, Tbk per 31 Desember 2009 setelah penyesuaian dan pengumuman Laba serta Deviden dari perusahaan anak, yakni : PT Fea, Tbk Description Cash Bank accounts receivable dividens receivable Inventory Supplies Equipment Building land copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset acc.depreciation of equipment accc.depreciation of building accc.amortitation of copy rights accounts payable dividen payable notes payable tax payable capital stock @ $ 10 additional paid in capital retained earning Dividen ($) book value 2,500 309,000 40,000 40,000 60,000 8,000 80,000 70,000 120,000 199,360 750,000 28,000 1,706,860 4,000 3,500 20,000 8,000 2,000 310,000 98,000 240,000 PT Lia, Tbk ($) book value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500 10,000 2,000 3,000 80,000 32,000 88,000 -50,000

intercompany gain on sale of land sales revenue income from PT Lia, Tbk liabilities & owner's equity

6,000 928,000 81,600 1,695,100

237,000 463,000

Untuk menyiapkan laporan keuangan konsolidasi, maka perusahaan induk (PT Fea, Tbk) akan membuat ayat jurnal eliminasi, sebgai berikut : Desember 31st , 2009 Additional paid in capital Retained earning Deferred income Investment on PT Lia, Tbk Minority interest (20 % x 200,000) capital stock $ 32,000 $ 88,000 $ 8,000 $ 152,000 $ 40,000 $ 80,000

Mengeliminasi saldo investasi di awal periode pada perusahaan anak dab akun-akun ekuitas antara perusahaan induk dengan perusahaan anak yang saling resiprokal, serta mengakui hak minoritas
1. Desember 31st , 2009

Deferred income Realized deferred income

$ 1,600 $ 1,600

Mengamortisasi goodwill negative dengan jangka waktu 5 tahun dan mengakui realisasi laba yang ditangguhkan
2. Desember 31st , 2009

dividens payable Dividens receivable

$ 40,000 $ 40,000 x

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak (80% $ 50,000)
3. Desember 31st , 2009

investment on PT Lia, Tbk Dividens

$ 40,000 $ 40,000

Mengeliminasi pengakuan deviden oleh investor dengan pengalokasian deviden oleh investee
4. Desember 31st , 2009

income from PT Lia, Tbk Investment on PT Lia, Tbk

$ 81,600 $ 81,600

Mengeliminasi pengakuan pendapatan dari perusahaan ank (80% x $ 100,000) -+$ 1,600

5. Desember 31st , 2009

accounts payable Accounts receivable

4,000 $ 4,000

Mengeliminasi hutang-piutang antara perusahaan induk dengan perusahaan anak Setelah membuat ayat jurnal eliminasi oleh perusahaan induk maka telah dapat disiapkan kertas kerja konsolidasi sebagaimana terlihat berikut ini :
PT Fea, Description Cash Bank accounts receivable dividen receivable Inventory Supplies Equipment Building copy rights investment on PT Lia, Tbk cost of goods sold operating expenses total asset acc.depre of equipment accc.depre of building accc.amort of copy rights Deferred income Tbk ($) book value Dr Cr Elimination PT Lia, Tbk ($) book value 5,000 77,000 10,000 110,000 14,000 35,000 50,000 25,000 120,000 17,000 463,000 3,500 5,000 2,500 consolidated Trial Balance 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 870,000 45,000 1,920,500 7,500 8,500 2,500 6,400 Consolidated Balance Sheet 7,500 500,000 46,000 170,000 22,000 115,000 120,000 25,000 1,005,500 7,500 8,500 2,500 6,400

2,500 423,000 40,000 40,000 60,000 8,000 80,000 70,000 193,600 4) 40,000 750,000 28,000 1,695,100 4,000 3,500 - 2) 1,600

6) 4,000 3) 40,000

1+5)233,600

1) 8,000

accounts payable notes payable tax payable dividen payable capital stock @ $ 10 additional paid in capital retained earning Dividen
sales revenue income from PT Lia, Tbk Realized deferred income minority interest liabilities & owner's equity

20,000 8,000 2,000 310,000 98,000 240,000 928,000 81,600 1,695,100

6) 4,000

3) 40,000 1) 80,000 1) 32,000 1) 88,000 4) 40,000


5) 81,600 2) 1,600 1) 40,000

10,000 2,000 3,000 50,000 80,000 32,000 88,000 -50,000


237,000 463,000

26,000 10,000 5,000 10,000 310,000 98,000 240,000 -10,000


1,165,000 1,600 40,000 1,920,500

26,000 10,000 5,000 10,000 310,000 98,000 491,600 -10,000


40,000 1,005,500

Laporan keuangan konsolidasi (consolidated financial statement) Laporan Laba-Rugi (income Statement) PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 PT Lia, Tbk Consolidated Income Description PT Fea, Tbk ($) ($) Statement ($) sales revenue 928,000 237,000 1,165,000 cost of goods sold -750,000 -120,000 -870,000 gross profit 178,000 117,000 295,000 operating expenses -28,000 -17,000 -43,400 operating income 150,000 100,000 251,600 income from PT Lia, Tbk 81,600 Minority interest income (20,000) net income before tax 231,600 100,000 231,600

PT Fea, Tbk & Subsidiary Company - PT Lia, Tbk Income Statement For the Year Ended December 31st , 2009 Description Retained Earnings Net income period 2009 Dividen PT Fea, Tbk PT Lia, Tbk Consolidated ($) ($) ($) 240,000 88,000 240,000 231,600 100,000 231,600 -50,000 (10,000)

Increase of retained earning Retained earning december 31st, 2009

231,600 471,600

50,000 138,000

221,600 461,600

PT Fea, Tbk & Subsidiary Company - PT Lia , Tbk Balance Sheet December 31st, 2009
PT Fea, Tbk Description Assets Current Assets Cash Bank accounts receivable dividens receivable Inventory Supplies investment on PT Lia, Tbk Total Current Assets Fixed Assets Equipment accum depre of equipment Building accum depre of building Total Fixed Assets Intangible Asssets copy rights accum amortitation of copy rights Total Intangible Assets Total Assets Liabilities & Owner's Equity Current Liabilities Deferred income accounts payable notes payable tax payable dividens payable Total Current Liabilities Owner's equity capital stock @ $ 10 additional paid in capital PT Lia, TBK Consolidated Balance Sheet

2,500 423,000 40,000 40,000 60,000 8,000 193,600 767,100 80,000 -4,000 70,000 -3,500 142,500 909,600

5,000 77,000 10,000 110,000 14,000 216,000 35,000 -3,500 50,000 -5,000 76,500 25,000 -2,500 22,500 315,000

7,500 500,000 46,000 170,000 22,000 745,500 115,000 -7,500 120,000 -8,500 219,000 25,000 -2,500 22,500 987,000

20,000 8,000 2,000 30,000 310,000 98,000

10,000 2,000 3,000 50,000 65,000 80,000 32,000

6,400 26,000 10,000 5,000 10,000 57,400 310,000 98,000

retained earning Total Owner's Equity Minority interest at Dec 31 , 2009 Total Liabilities & Owner's Equity
st

471,600 879,600 909,600

138,000 250,000 315,000

461,600 869,600 40,000 967,000

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 PT Fea, Tbk per 31 Desember 2009 setelah penyesuaian dan pengumuman Laba serta Deviden dari perusahaan anak, yakni :
Description Cash Bank Accounts Receivable Dividend Receivable Inventory Supplies Equipment Building Copy Rights Investment on PT Lia, Tbk Total Assets Acc, Deperciation of Equipment Acc. Depreciation of Buliding Acc. Depreciation of Copy Rights Accounts Payable Notes Payabale Tax Payable Dividend Payable Capital Stock @ $ 10 Additional Paid in Capital Retained Earning Dividens Liabilities & Owner's Equity PT Fea, Tbk ($) Book Value PT Lia, Tbk ($) Book Value

Untuk menyiapkan Neraca Konsolidasi, maka perusahaan induk (PT Fea, Tbk) akan membuat ayat jurnal eliminasi sebagai berikut :
4. December 31st, 2009

Capital stock Additional paid in capital Retained earning Goodwill

$ 80,000 $ 32,000 $188,000 $ 41,600 $241,600 $ 60,000 $ 40,000

Investment on PT Lia, Tbk Minority interest (20% x $ 300,000) Dividens (80% x $ 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
5. December 31st, 2009

Dividen payable Dividen receivable

$ 40,000 $ 40,000

Mengeliminasi hutang dan piutang deviden antara perusahaan induk dengan anak (80% x $ 50,000)
6. December 31st, 2009

Accounts payable Accounts receivable

$ 4,000 $ 4,000

Mengeliminasi hutang-piutang antara perusahaan induk dengan perusahaan anak