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Laporan gabungan jika barang dagangan dikirim ke kantor cabang pada harga selain cost (Combined statements when

Goods Are Billed at Amounts other than Cost) Bila Kantor Pusat mengirimkan barang ke kantor cabang dengan harga selain costnya, maka dalam penyusunan laporan gabungan, kantor pusat harus membuat jurnal penyesuaian untuk beberapa akun. Berikut adalah contoh penyusunan kertas kerja dimana kantor pusat mengirim barang dengan harga selain cost. Neraca masing-masing Kantor Pusat dan Kantor Cabang akhir tahun 2009 tampak sbb: X Corp. Statement of Financial Position Home Office December 31, 2009 Liabilities & Stockholders Equity 25,000 Accounts Payable 60,000 Capital Stock 100,000 Retained earnings 30,000 12,000 18,000 78,500 5,000 73,500 276,500 Total Liabilities & Stockholders Equity

Assets Cash Accounts Receivable Merchandise inventory Equipment Less: accm depreciation Branch Less: unrealized interco. inventory profit Total assets

40,000 200,000 36,500

276,500

Assets Cash Accounts Receivable Merchandise inventory Equipment Less: accm depreciation Total assets

X Corp. Statement of Financial Position Branch December 31, 2009 Liabilities & Stockholders Equity 10,000 Accounts Payable 20,000 Home Office 45,000 22,500 9,000 13,500 88,500 Total Liabilities & Stockholders Equity

10,000 78,500

88,500

X Corp. Combined Statement of Financial Position for Home Office and Branch December 31, 2009 Assets Liabilities & Stockholders Equity Cash 35,000 Accounts Payable Accounts Receivable 80,000 Capital Stock Merchandise inventory 140,000 Retained earnings Equipment 52,500 Less: accm depreciation 21,000 31,500 Total assets 286,500 Total Liabilities & Stockholders Equity

50,000 200,000 36,500 286,500

Inventory yang ada di kantor cabang sebesar $45,000 terdiri dari inventory yang berasal dari pembelian ke pihak luar $20,000 dan pembelian dari kantor pusat senilai $25,000 yang ditagihkan dengan margin 25%, sehingga inventory

ini harus disesuaikan sebesar $25,000 (25,000 : 125%) = $5,000. Dengan demikian inventory di kantor pusat menjadi 100,000 + 40,000 = 140,000. Transaksi yang terjadi dan jurnal yang dibuat selama tahun 2010 adalah sbb: Transactions Pembelian secara kredit Home Office Books Purchase 220,000 Acct Payable 220,000 Pengiriman barang ke kantor Branch 60,000 cabang, cost $48,000 margin Shipments to Branch 48,000 25% Unrealized interco inventory profit 12,000 Penjualan secara kredit Acct Receivables 300,000 Sales 300,000 Penerimaan pembayaran piutang Cash 305,000 Acct Receivables 305,000 Pembayaran utang Accounts Payable 200,000 Cash 200,000 Pembayaran biaya Expenses 47,000 Cash 47,000 Pengumuman dan pemba-yaran Dividends 25,000 dividen oleh kantor pusat Cash 25,000 Remittance (setoran) dari kantor Cash 30,000 cabang ke pusat Branch 30,000 Depresiasi asset tetap Depreciation expense 3,000 Accm depreciation 3,000 Penutupan akun inventory awal Income Summary 100,000 Merch inventory, Jan 1 100,000 Pencatatan ending inventory Merch invent, Dec 31 80,000 Home Office 80,000 Income Summary 80,000 Branch: From outsiders 10,000 From HO at billed price 20,000 30,000 Branch Books Purchase 25,000 Acct Payable 25,000 Shipments from HO 60,000 Home Office 60,000 Acct Receivables 125,000 Sales 125,000 Cash 115,000 Acct Receivables 115,000 Accounts Payable Cash Expenses Cash 30,000 17,750 30,000 17,750

Home Office 30,000 Cash 30,000 Depreciation expense 2,250 Accm depreciation 2,250 Income Summary 45,000 Merch inventory, Jan 1 45,000 Merch invent, Dec 31 30,000 Income Summary 30,000

Dari data tersebut di atas, dibuat kertas kerja penyusunan laporan gabungan sbb: Home Office Income Statements Sales Branch Income Cost of goods sold: Beg inventory Purchases Shipments from Home Office Less: Shipments to Branch 300,000 18,000 100,000 220,000 320,000 (48,000) Branch 125,000 a)18.000 45,000 25,000 60,000 b)48,000 d)5,000 b)60,000 140,000 245,000 Adjustment & Eliminations Debits Credits Combined Statement 425,000

Goods available for sale Ending inventory COGS Gross Profit Expenses Net income Retained Earning Retained earnings, beg Home Office -preclosing Dividends Retained earnings, ending Home Office -postclosing St. of Financial Position : Cash Accounts Receivable Merchandise inventory Unrealized Interco. Inventory profit Equipment Less: Accmulated depreciation Branch Total Assets Accounts Payable Home Office-postclosing Capital stock Retained earnings-ending Total liabilities & Equities

272,000 (80,000) 192,000 126,000 50,000 76,000 36,500

130,000 (30,000) c)4,000 100,000 20,000 5,000 108,500 108,500

385,000 (106,000) 279,000 146,000 70,000 76,000 36,500 (25,000) 87,500

(25,000) 87,500 113,500 88,000 55,000 80,000 (4,000) 30,000 (15,000) 113,500 347,500 60,000 200,000 87,500 347,500 47,250 30,000 30,000 b)12,000 d)5,000 22,500 (11,250) a)5,000 e)108,500 118,500 5,000 113,500 118,500

c)4,000 a)13,000

135,250 85,000 106,000 52,500 (26,250) 352,500 65,000 200,000 87,500 352,500

Jurnal eliminasi yang dibuat Kantor Pusat adalah sbb: a. Branch Income Branch Unrealized profit (untuk menghilangkan reciprocal accounts) b. Shipment to Branch Unrealized profit Shipment from Home Office (untuk menghilangkan reciprocal accounts dan menghilangkan unrealized interco. Inventory profit) c. COGS (Merchandise Inventory ending I/S) Merchandise Inventory (B/S) [untuk mengeliminasi unrealized profit di dalam ending inventory $20,000 (20,000 : 125%) = 4,000] d. Unrealized profit 18,000 5,000 13,000

48,000 12,000 60,000

4,000

4,000

5,000

COGS (Merchandise Inventory beg I/S) [untuk mengeliminasi unrealized profit di dalam beginning inventory $25,000 (25,000 : 125%) = 5,000] e. Home Office-preclosing Branch (untuk menghilangkan accounts) 108,000 reciprocal

5,000

108,000

Akun-akun Kantor Pusat dan Kantor Cabang ditutup dengan jurnal sbb: Transactions Home Office Books Branch Books Jurnal penutup: Sales 300,000 Sales 125,000 Untuk menutup akun-akun laba Shipments to Purchases rugi Branch 48,000 Shipments from HO Ending Inventory 80,000 Expenses Purchases 220,000 Income summary Beg Inventory 100,000 Expenses 50,000 Income summary 58,000 Untuk menutup laba cabang ke akun kantor pusat Untuk mengakui laba cabang di a. Branch 5,000 buku kantor pusat: Branch Income 5,000 a.laba cabang menurut buku cabang $5,000 b. Unrealized interco. b. Untuk membawa akun Inventory profit 13,000 unrealized profit ke jumlah yang Branch income 13,000 seharusnya dan untuk mengoreksi laba cabang: Saldo sebelum penyesuaian 17,000 Saldo yg dibutuhkan 20,000 (20,000:125%) 4,000 Transfer ke laba cabang 13,000 Untuk menutup laba cabang ke Branch Income akun Income Summary Income summary 18,000 18,000 Income Summary Home Office 5,000 5,000

25,000 60,000 20,000 20,000

Untuk menutup laba gabungan ke Income summary 76,000 Retained earnings Retained earnings 76,000 Untuk menutup akun dividend Retained earnings 25,000 Dividends 25,000