Trading Securities

No
1

Pembelian
Investment in Trading Securities
Cash
Investment Expense
Cash

Pembelian
100,000,000
100,000,000
5,000,000
31 Des 2012 Penyesuaian Harga
10,000,000
10,000,000

Nilai wajar 31 Desember 2012 = Rp1.100 x 100.000

Nilai perolehan awal
Kenaikan Nilai

110,000,000
100,000,000
10,000,000

Pembagian Dividen
Cash

Securities Fair Value Adj - T/S

Unrealized Profit -OCI
Nilai wajar 31 Desember 2012 = Rp1.100 x 100.000
Nilai perolehan awal

Pembagian Dividen
10,000,000

Dividen Income (10% x 100 juta)

Investment in AFS - Stock

Cash

5,000,000

31 Des 2012 Penyesuaian Harga

Securities Fair Value Adj - T/S
Unrealized Profit/Gain

Available For Sale

Cash
10,000,000

Dividen Income (10% x 100 juta)

Available For Sale

105,000,000
105,000,000

5,000,000
5,000,000

12 = Rp1.100 x 100.000

0% x 100 juta)

110,000,000
105,000,000
5,000,000

10,000,000
10,000,000

1 Menghitung Excess Allocation

Cost

40%

Jurnal Transaksi

390,000,000

BV Net Asset x 40%

850,000,000

Investment in S

add : Net Income

Cash

360.000.000 x 5/12 x 40%

150,000,000

Less : Dividen

75,000,000

%0wned 40%

925,000,000

Excess Cost over BV

Cash
370,000,000
20,000,000

Investment in S
(75.000.000 x 2 x 0,4)

Excess Allocated To;

Inventory

Investment in S

30.000.000 x 40%

12,000,000

Income From S

Land
100.000.000 x 40%

40,000,000

Income from S

Building

Investment in S

50.000.000 x 40%

(20,000,000)

Equipment

Investment in S

30.000.000 x 40%

(12,000,000)

Excess Aloocation

20,000,000

Income from S
(20.000.000 x 7/12 : 10)
Investment in S
Income from S
(12.000.000 x 7/12 : 4)

3 dan 4 Saldo Income dan Investment

Initial Cost
Net Income
Dividen
Inventory
Building
Equipment

Investment
390,000,000
84,000,000
(60,000,000)
(12,000,000)
1,166,667
1,750,000

Income
84,000,000
(12,000,000)
1,166,667
1,750,000

Saldo 31 Des 2015

404,916,667

74,916,667

###
390,000,000
60,000,000
60,000,000

84,000,000
84,000,000
12,000,000
12,000,000
1,166,667
1,166,667

1,750,000
1,750,000

Cost Method
No
a

Eliminasi Sales dan COGS

Sales
COGS
Eliminasi Unrealized Profit
COGS
Inventory

48,000
48,000

2,000
2,000

Eliminasi Dividen
Dividend Income
Dividen

37,500

Unamortized Excess
Inventory
Building
Equipment
Patent
Unamortized Excess

20,000
40,000
60,000
80,000

COGS

20,000

37,500

200,000

Inventory
f

Eliminasi Ekuitas, Investment, NCI

C/S
Retained Earning
Unamortized Excess
Investment in S
NCI - Begining
Amortisasi Asset
Other Expenses
Building
Equipment
Patent
NCI
NCI Expense
Dividen
NCI

20,000

500,000
100,000
200,000
600,000
200,000

24,000
4,000
12,000
8,000

14,000
12,500
1,500
Menghitung IFV, NCI dan Excess

Equity Method
Eliminasi Sales dan COGS
Sales

48,000
COGS

Eliminasi Unrealized Profit

COGS

2,000
Inventory

Eliminasi Income From S

Income From S

40,000
Dividen
Investment in S

Unamortized Excess
Inventory
Building
Equipment
Patent

20,000
40,000
60,000
80,000
Unamortized Excess

COGS

20,000
Inventory

Eliminasi Ekuitas, Investment, NCI

C/S
Retained Earning
Unamortized Excess

500,000
100,000
200,000
Investment in S
NCI - Begining

Amortisasi Asset
Other Expenses

24,000
Building
Equipment
Patent

NCI
NCI Expense

14,000
Dividen
NCI

Cost
1 Implied FV : 600.000 * 100/75
2 NCI = 25% * 800000
3 Excess = FV - BV
48,000

2,000

Alokasi Excess
Inventory = 10% * 200.000
Buildings = 20* 200.000
Equipment = 30% * 200.000
Patent

37,500
2,500

200,000

20,000

600,000
200,000

4,000
12,000
8,000

12,500
1,500

Net Income
Inventory
Building
Equipment
Patent
Unr Profit

600,000
800,000
200,000
200,000

20,000
40,000
60,000
80,000
200,000

Income Fr S
NCI Expense
75%
25%
75,000
25,000
(15,000)
(5,000)
(3,000)
(1,000)
(9,000)
(3,000)
(6,000)
(2,000)
(2,000)
40,000
14,000

Combined Income and

Retained Earnings
Statements for the year
ended Dec 31, 2014

Adjustment &
Elimination
P

S
D
Equity Method
700,000
48,000

sales
dividend income
Income from S
gain on sale of eq
cost of goods sold

800,000
40,000
10,000
300,000

400,000

depreciation expense
other expenses
NCI Expense
Net Income
add : R/E Jan 1 2014
deduct : dividend

155,000
160,000

60,000
140,000

235,000
397,500
200,000

100,000
100,000
50,000

432,500

150,000

85,000
100,000
150,000

60,000
70,000
100,000

20,000

70,000
50,000
140,000
570,000
602,500

30,000
100,000
160,000
330,000

40,000
60,000

R/E 31 Dec 2014

Balance Sheet 31-12-2014
cash
Acc Receivable - net
inventories
OCA
Land
Buildings-net
equipment - net
Investment in S
Investment in S
Patent
Total Assets
Account Payable
other liabilities
capital stock
R/E 31-12-2014
NCI Begining
NCI Ending
Total Liabilities & Equities

40,000
2,000
20,000
24,000
14,000
100,000

80,000
1,767,500

850,000

200,000
135,000
1,000,000
432,500

85,000
115,000
500,000
150,000

1,767,500

850,000

500,000

Adjustment &
Elimination

Adjustment &
Elimination
Consolidated

ty Method
1,452,000

48,000

37,500
12,500

2,000
20,000

4,000
12,000
600,000
2,500
8,000

200,000
1,500

10,000
674,000

800,000
37,500

Cost Method
700,000
48,000
37,500

10,000
300,000

400,000

2,000
20,000

215,000
324,000
14,000
235,000
397,500
200,000

155,000
160,000

60,000
140,000

232,500
397,500
200,000

100,000
100,000
50,000

432,500

430,000

150,000

145,000
170,000
248,000

85,000
100,000
150,000

60,000
70,000
100,000

20,000

100,000
150,000
336,000
948,000
-

70,000
50,000
140,000
570,000

30,000
100,000
160,000
330,000

40,000
60,000

24,000
14,000
100,000

600,000
72,000
2,169,000
285,000
250,000
1,000,000
432,500
200,000
1,500
2,169,000

80,000
1,765,000

850,000

200,000
135,000
1,000,000
430,000

85,000
115,000
500,000
150,000

1,765,000

850,000

500,000

Adjustment &
Elimination
Consolidated
C

t Method
1,452,000
-

48,000

37,500
12,500

10,000
674,000
215,000
324,000
14,000
235,000
397,500
200,000
432,500

2,000
20,000

4,000
12,000
600,000
8,000

200,000
1,500

145,000
170,000
248,000
100,000
150,000
336,000
948,000
72,000
2,169,000
285,000
250,000
1,000,000
432,500
200,000
1,500
2,169,000