AKUNTANSI KEUANGAN LANJUTAN

LABA ATAS TRANSAKSI ANTARPERUSAHAAN PERSEDIAAN

P5-6 DAN P5-7

DONI SYAHPUTRA
14043089
AKUNTANSI (S1)

FAKULTAS EKONOMI
UNIVERSITAS NEGERI PADANG
2016
PAY CORPORATION AND SUBSIDIARY

CONSOLIATION WORKPAPERS
FOR THE YEAR ENDED DECEMBER 31, 2012
ADJUSTMENT
SUE
PAY
AND
75%
ELIMINATION
income statement
sales
income from sue

1.20
0

800

205

A)
260
D)
205

cost of sales
operating expense
consolidated net incomes
noncontrolling int.share
controlling share of NI
Retained earning
retained earning-Pay

540
290

420
80

B) 40

1740
A)
260
C) 20

F) 75
575

300

365

retained earning- sue

CONSOLIDAT
ED
STATEMENT

720
370
650
75
575
365

E)
180

575

180
300

300

100

retained earning
desember 31

640

380

640

balance sheet
cash
account receivable
devidend receivable
Inventories
Land
buildings net
equipment net

170
330
30
120
160
460
400

60
200

230
500

controlling share of NI
Deviends

575
D) 75
F) 25

G) 30
H) 30
B) 40

160
100
200
280

investment in sue
770

C) 20
E)
400

Goodwill

account payable
devidend payable
other liabilities
commont stock, $10 par
retaineD earnings

244
0

1000

450
140
310

200
40
80

900
640
244

300
380
1000

300

240
260
660
680

D)
130
E)
660
400
2970

G) 30
H) 30
E)
300

620
150
390
900
640

0
E)
220
F) 50

noncontrolling interest january 1

noncontrolling interest december 31

Investment in sue at January 1, 2011

Implied fair value of sue ( 600.000/75% )
Book value of sue
Goodwill

A) Sales
B)
C)
D)

E)

F)
G)
H)

600.000
800.000
400.000
400.000

260

Cost of sales
Cost of sales
Inventories
Investment in sue
Cost of sales
Income from sue
Investment in sue
Devidends
Retained earning- sue
Goodwill
Commont stock
Investment in sue
Noncontrolling interest
Noncontrolin int.share
Dividend
Account payable
Account receivable
Dividend payable
Devidend receivable

260
40
40
20
20
205
130
75
180
400
300
660
220
75
75
30
30
30
30

P5-7
Preliminary computations
Investment cost
Implied fair value of San
Less: Book value of San
Patents

Patent amortization

2,700,000
3,000,000
2,500,000
500,000

500,000/10 years = 50,000 per year

Upstream sales
Unrealized profit in December 31, 2011 inventory of Pol
280,000 - (280,000 1.4) = 80,000
Unrealized profit in December 31, 2012 inventory of Pol
420,000 - (420,000 1.4) = 120,000

270
2970

Income from San

San's reported net income
Less: Patent amortization
Less: Unrealized profit in ending inventory
Add: Unrealized profit in beginning inventory
Sans adjusted and realized income

1,000,000
(50,000)
(120,000)
80,000
910,000

Pols 90% controlling share of Sans income

10% noncontrolling interest share of Sans income
Investment balance
Initial investment cost
Increase in San's net assets from December 31, 2010
to December 31, 2012 (700,000 90%)
Patent amortization for 2 years (90%)
Unrealized profit in December 31, 2012 inventory
Investment balance December 31, 2012

819,000
91,000

2,700,000
30,000
(90,000)
(108,000)
3,132,000

POL CORPORATION AND SUBSIDIARY

CONSOLIATION WORKPAPERS
FOR THE YEAR ENDED DECEMBER 31, 2012
ADJUSTMENT
SUE
PAY
AND
75%
ELIMINATION
income statement
sales
income from sue

8.19
0
819

cost of sales

5.46
0
1.54
4

Other expense

5.600

4.000

B) 120

600

F) 50

consolidated net incomes

noncontrolling int.share
controlling share of NI
Retained earning
retained earning-Pol
retained earning- San

A)
5.600
D) 819

8.190
A)
5.600
C) 80

3.900
2.194
650
91

H) 91
2.00
5

CONSOLIDATE
D
STATEMENT

1.000

2.005

1.20
0

1.200
700

E) 700

controlling share of NI

2.00
5

1.000

Deviends

1.00
0

500

retained earning
desember 31

2.20
5

1.200

2.205

balance sheet
cash
Inventories
Other current asset
Plant assets -net

753
420
600
3.00

500
800
200
3.000

1.253
1.100
700
700

2.005
D) 450
H) 50

B) 120
G) 100

1000

0
investment in san

3.13
2

C) 72
E) 450

Patent
7.90
5

4.500

1.70
0
4.00
0
2.20
5
7.90
5

current liabilities
capital stock
retained earnings

1.300
2.000

B)
C)

D)

E)

F)
G)
H)

Cost of sales
Cost of sales
Inventories
Investment in sue
Noncontrolling interest
Cost of sales
Income from sue
Investment in sue
Devidends
Retained earning- sue
Patent
Capital stock
Investment in sue
Noncontrolling interest
Other expense
Patents
Current liabilities
Other current asset
Noncontroling int.share
Dividend
Noncontrolling interest

400
9.453

G) 100
H)
2.000

2.900
4.000

1.200

2.205

4.500

noncontrolling interest january 1

noncontrolling interest december
31

A) Sales

D) 369
E)
2.835
F) 50

C) 8

E) 315
F) 41

5.600
5.600
120
120
72
8
80
819
369
450
700
450
2000
2835
315
50
50
100
100
91
50
41

348
9.453