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AC202

AKUNTANSI KEUANGAN LANJUTAN

AC202 ADVANCED FINANCIAL ACCOUNTING

INTERCOMPANY TRANSACTION:
DEPRECIABLE ASSETS
Depreciable Assets

Transfers of Depreciable Assets


Apa perbedaan utama antara depreciable dan non-depreciable
assets?
Depresiasi (!!!)
Menambah kompleksitas karena adanya moving target
dibanding stationary target. Akan tetapi konsep yang digunakan
sama!
Penyesuaian untuk:
Unrealized gain (sama dengan tanah)
Perbedaan beban depresiasi
A Downstream and Upstream Tujuan mengembalikan nilai asal aset menjadi as if, seolah
masih menjadi milik pemilik awal.
Depreciable Asset Transfer. Perbedaan depresiasi dilanjutkan berdasarkan estimasi umur
baru.
Sama dengan perubahan estimasi depresiasi dalam pencatatan

Developing Fixed Asset


Choosing the Right Depreciable Life
Elimination Entries
Membandingkan Actual with As if
Actual = Bagaimana aset yang dijual dan akun-akun Whats not relevant?
yang berhubungan sebenarnya muncul di pencatatan Sisa umur manfaat pemilik lama pada tanggal penjualan
As if = Bagaimana aset yang dijual dan akun-akun
Whats relevant?
yang berhubungan muncul jika aset masih ada pada
pencatatan pemilik awal. Estimasi sisa umur manfaat pembeli (jika berbeda dengan
sisa umur awal.
Perbedaan antara keduanya menjadi dasar
pencatatan eliminasi

KELAS ART 1
AC202
AKUNTANSI KEUANGAN LANJUTAN

Illustration (p. 323)

Peerless Products Corporation menjual peralatan kepada


Special Foods pada 31 Desember 31, 20X1, senilai $7,000:

Dec 31, 20W8 Dec 31, 20X1


Peerless Special
$9,000 $7,000
Product Foods
DOWNSTREAM SALE Purchase
equipment
Inter-
corporate
OF DEPRECIABLE ASSETS transfer of
equipment

Consolidated Entity

Illustration (p. 323) Separate Company Entries 20X1


Asumsikan peralatan telah didepresiasikan umur manfaat 10 Special Foods mencatat:
tahun, dengan metode garis lurus, tidak ada nilai sisa.
December 31, 20X1

Original cost to Peerless (11)


Accumulated depreciation on December 31, 20X1
Annual depreciation ($9,000 : 10 years) Record purchase of equipment
Number of years
Special Foods tidak ada depresiasi karena dibeli pada akhir
tahun.
Book value on December 31, 20X1
Peerless mencatat depresiasi sebelum penghitungan
keuntungan atas penjualan:
Buildings & Accumulated
Equipment Depreciation Sale:
December 31, 20X1
Sale price
Book Value (12)
Gain
Book Value =
Record depreciation on equipment sold

Separate Company Entries 20X1 Separate Company Entries 20X1

Peerless juga mencatat penjurnalan berdasar metode ekuitas,


Peerless juga mencatat penjualan dan mengakui keuntungan pengakuan laba dan dividen Special Food untuk tahun 20X1:
atas penjualan $700 ($7,000 - $6,300):

December 31, 20X1 (14)


(13)
Record Peerless 80% share of Special Foods 20X1 income
$50,000 X 0.80

(15)
Record sale of equipment
Record Peerless 80% share of Special Foods 20X1 dividend
$30,000 X 0.80

KELAS ART 2
AC202
AKUNTANSI KEUANGAN LANJUTAN

Separate Company Entries 20X1 Consolidation Worksheet 20X1

Analisis nilai buku Special Food dan mengalokasikan setiap


Berdasar metode ekuitas, Peerless Inc. menangguhkan komponen pada Peerless dan pemegang saham nonpengendali
keuntungan atas penjualan peralatan sebagai berikut: (NCI):

Book Value Calculations


(16)
Investment
Account = Common Retained
Defer unrealised gain on asset sale to Special Foods NCI (20%) (80%) Stock Earnings
Original book value 60,000 240,000 200,000 100,000
+ Net income 10,000 40,000 50,000
- Dividend (6,000) (24,000) (30,000)

Ending book value 64,000 256,000 200,000 120,000

Consolidation Worksheet 20X1 Reviu:


Asumsikan Peerless membeli suatu peralatan pada 31/12/20W8
seharga $9,000 dan estimasi nilai mesin dengan umur manfaat 10
Jurnal eliminasi akun investasi dasar: tahun tanpa nilai sisa. Pada 12/31/20X1, Peerless menjual
peralatan pada Special Foods (anak perusahaan 80%), seharga
Common Stock 200,000
Retained Earnings 100,000 $7,000.

Apa saja akun-akun dan saldo-saldo yang masih ada setelah


Dividends Declared 30,000 transfer aset tetap?

Buildings & Accumulated


Equipment Depreciation Gain on Sale

Actual

Consolidation Worksheet 20X1 Consolidation Worksheet 20X1


Laba Peerless overstated sebesar $700 (gain). Jurnal kertas kerja pada 31/12/X1 mengeliminasi aset yang dijual
Gedung dan peralatan Special Foods overstated dengan jumlah dengan adjustment untuk mengubah dari actual ke as if
yang sama. seolah asset tidak dijual.
Bandingkan yang sesungguhnya terjadi (sebagaimana dicatat Buildings & Accumulated
dalam laporan keuangan kedua perusahaan) dengan as if Equipment Depreciation Gain on Sale
seandainya asset tidak dijual (kos historis $9,000 dengan
akumulasi depresiasi $2,700) SP 7,000 Actual 0 700

Buildings & Accumulated P 9,000 As if 2,700 0


Equipment Depreciation Gain on Sale

SP ,000 Actual 0 700 Eliminasi keuntungan penjualan alat ke Special Food

As if

KELAS ART 3
AC202
AKUNTANSI KEUANGAN LANJUTAN

Consolidation Worksheet20X1 Separate Company Entries 20X2

Adjustments
Sepanjang 20X2, Special Foods mendepresiasi $7,000 kos
Parent Sub DR CR Consolidated peralatan dari Peerless Products sepanjang 7 tahun sisa umur
Income Statement manfaat dengan metode garis lurus
Gain on Sale 700 700 0
Depresiasi = $7,000 : 7 tahun = $1,000
Income from Sub 39,300 39,300
0
Basic
Balance Sheet (17)
Investment in Sub 255,300 255,300
0
Basic
Record depreciation expense for 20X2
Buildings & equipment 791,000 607,000 2,000 1,400,000
Less: Acc. depreciation (447,300) (320,000) 2,700 (770,000)

(worksheet, Baker p. 326).

Separate Company Entries 20X2 Separate Company Entries 20X2


Peerless juga mencatat jurnal berdasar metode ekuitas bagian Peerless harus mencatat pencatatan tambahan yang
laba Special Foods sebesar $74,000 dan dividen $40,000 untuk berhubungan dengan aset yang dijual pada 31 Des 20X1
20X2. (peralatan telah dicatat dalam neraca Special Foods senilai
$7,000).
Catatan: laba Special Food $74,000, telah dikurangi depresiasi
$1,000 atas aset yang dijual. Special Foods akan mencatat beban depresiasi extra.
Depresiasi tahunan Special Foods ($7,000 : 7 tahun = $1,000 per
(18) tahun), $100 lebih tinggi per tahun. Jika Peerless
mempertahankan peralatan, maka depresiasi adalah $900
($6,300 : 7).
Record Peerless 80% share of Special Foods 20X2 income
$74,000 X 0.80
Gain = 700 7 = 100 Extra Depreciation
(19)
Book Value = 6,300 7 = 900 Parent Depreciation
Record Peerless 80% share of Special Foods 20X2 dividend
$40,000 X 0.80 1,000 Total Depreciation

Separate Company Entries 20X2 Consolidation Worksheet 20X2

Special Foods akan mencatat beban depresiasi extra.


Depresiasi tahunan Special Foods ($7,000 : 7 tahun = $1,000 per Consolidation worksheet (p. 329)
year), $100 lebih tinggi per tahun.
Jika Peerless mempertahankan peralatan tersebut, depresiasi Perhitungan Nilai Buku
$900 ($6,300 : 7). Investment
Account = Common Retained
Jadi pada 20X2 (dan enam tahun berikut) Peerless membalik 1/7 NCI (20%) (80%) Stock Earnings
keuntungan tangguhan (gain deferral):
Original book value 64,000 256,000 200,000 100,000
+ Net income 14,800 59,200 74,000
(20) - Dividend (8,000) (32,000) (40,000)

Ending book value 70,800 283,200 200,000 154,000


Reverse 1/7 of the deferred gain on fixed asset sold to Special Foods

KELAS ART 4
AC202
AKUNTANSI KEUANGAN LANJUTAN

Consolidation Worksheet 20X1


Consolidation Worksheet 20X1 Jurnal kertas kerja 20X2 menilai kembali aset dan mengkoreksi
beban depresiasi:
Basic investment account elimination entry: Buildings & Accumulated
Equipment Depreciation Gain on Sale
Common Stock 200,000
Retained Earnings 100,000 SP 7,000 Actual 1,000 700

Dividends Declared 40,000 P 9,000 As if 3,600 0

Jurnal untuk menyesuaikan peralatan dan akumulasi depresiasi


as if seoleh masih dalam buku perusahaan induk:

Summary of Elimination Entries


Consolidation Worksheet20X2 Downstream Transfer
Adjustments Ringkasan jurnal eliminasi sepajang umur aktiva yang dijual
Parent Sub DR CR Consolidated (Baker 2011, p. 332).
Income Statement Accumulated
20X1 Worksheet Entries:
Less: Depreciation Expense (49,100) (160,000) 100 (70,000) B&E Depreciation
Investment in Special Food
Income from Sub 39,300 59,300 Building & Equipment SF 7,000 Actual 0
0
Basic Acc. Dep.
Balance Sheet Note: acquisition date no depreciation
Peerless 9,000 As if 2,700
Investment in Sub 282,600 700 283,300
0
Basic Accumulated
20X2 Worksheet Entries:
Buildings & equipment 791,000 607,000 2,000 1,400,000 B&E Depreciation
Investment in Special Food
Less: Acc. depreciation (496,400) (341,000) 100 2,700 (840,000) Building and Equipment SF 7,000 Actual 1,000
Acc. Dep.
Acc. Dep. 100
(worksheet, Baker p. 329). Dep. Expense 100
Peerless 9,000 As if 3,600

Summary of Elimination Entries Summary of Elimination Entries


20X3 Worksheet Entries: Accumulated 20X6 Worksheet Entries: Accumulated
B&E Depreciation B&E Depreciation
Investment in Special Food Investment in Special Food
Building and Equipment SF 7,000 Actual 2,000 Building and Equipment SF 7,000 Actual 5,000
Acc. Dep. Acc. Dep.
Acc. Dep. 100 Acc. Dep. 100
Peerless 9,000 As if 4,500 Peerless 9,000 As if 7,200
Dep. Expense 100 Dep. Expense 100

20X4 Worksheet Entries: Accumulated 20X7 Worksheet Entries: Accumulated


B&E Depreciation B&E Depreciation
Investment in Special Food Investment in Special Food
Building and Equipment SF 7,000 Actual 3,000 Building and Equipment SF 7,000 Actual 6,000
Acc. Dep. Acc. Dep.
Acc. Dep. 100 Acc. Dep. 100
Peerless 9,000 As if 5,400 Peerless 9,000 As if 8,100
Dep. Expense 100 Dep. Expense 100

20X5 Worksheet Entries: Accumulated 20X8 Worksheet Entries: Accumulated


B&E Depreciation B&E Depreciation
Investment in Special Food Investment in Special Food
Building and Equipment SF 7,000 Actual 4,000 Building and Equipment SF 7,000 Actual 7,000
Acc. Dep. Acc. Dep.
Acc. Dep. 100 Acc. Dep. 100
Peerless 9,000 As if 6,300 Peerless 9,000 As if 9,000
Dep. Expense 100 Dep. Expense 100

KELAS ART 5
AC202
AKUNTANSI KEUANGAN LANJUTAN

Consolidation Worksheet20X2 Consolidated Net Income


and Retained Earnings
The 20X1 consolidated net income is computed and allocated as The 20X2 consolidated net income must include an adjustment
follows: for realization of profit on the 20X1 sale of equipment to Special
Foods.

Subsidiary Trial Elimination Consolidated Peerless separate income $160,900


Balance Amounts
Partial realization of intercompany gain on downstream sale of
Buildings and equipment $7,000 $2,000 $9,000 equipment 100
Accumulated depreciation (1,000) (2,600) (3,600) Peerless separate realized income $161,000
Depreciation expense 1,000 (100) 900 Special Foods net income 74,000
Consolidate net income, 20X2 $235,000
Income to noncontrolling interest ($74,000 X 0.20) (14,800)
Income to controlling interest $220,200

Noncontrolling Interest Consolidation in Subsequent Years

Income allocated to the NCI in 20X2 proportionate with share.


NCIs share is $14,800 ($74,000 x 0.20). Prosedur konsolidasi serupa dengan pada 20X2.
Noncontrolling interest on December 31, 20X2, is equal to a Prosedur tersebut bertujuan untuk:
proportionate share of Special Foods book value: 1. Menyatakan kembali saldo aset dan akumulasi depresiasi.
2. Penyesuaian beban depresiasi tahun berjalan.
Book value of Special Foods, December 31, 20X2:
Common stock $200,000
Retained earnings 154,000 Ringkasan di Baker halaman 332
Total book value $354,000
Noncontrolling stockholders proportionate share X 0.20
Noncontrolling interest, December 31, 20X2 $70,800

Upstream Sale
Special Foods menjual peralatan ke Peerless Products
seharga $7,000 pada 31 December 20X1, dan
melaporkan laba 20X1 senilai $50,700 ($50,000 +
$700), termasuk $700 keuntungan dari penjualan NCI
P
peralatan. 80%
Pada awalnya Special Foods membeli peralatan 20%
dengan harga $9,000 tiga tahun sebelum penjualan
antar perusahaan.
Nilai buku peralatan: S
Original cost to Special Foods
UPSTREAM SALE Accumulated depreciation on December 31, 20X1
Annual depreciation ($9,000 : 10 years)
OF DEPRECIABLE ASSETS Number of years

Book value on December 31, 20X1

KELAS ART 6
AC202
AKUNTANSI KEUANGAN LANJUTAN

Separate Company Entries 20X1 Separate Company Entries 20X1


Special Foods mencatat depresiasi tahun berjalan dan penjualan
peralatan kepada Peerless pada 31 Dec 20X1:

December 31, 20X1


Peerless mencatat pembelian peralatan dari Special Foods:
(21)

Record 20X1 depreciation expense on equipment sold December 31, 20X1


(23)
December 31, 20X1
(22) Record purchase of equipment

Record sale of equipment

Separate Company Entries 20X1 Separate Company Entries 20X1

Peerless juga mencatat pengakuan sebagian laba dan dividen


Special Foods untuk 20X1:
Peerless Inc. menangguhkan keuntungan relatif atas penjualan
peralatan, demikian:
(24)
(26)
Record Peerless 80% share of Special Foods 20X1 income
$50,700 X 0.80 Defer 80% of the unrealised gain on asset purchase from Special Foods:
$700 X 0.80
(25)

Record Peerless 80% share of Special Foods 20X1 dividend


$30,000 X 0.80

Consolidation Worksheet 20X1 Consolidation Worksheet 20X1

Analisis nilai Special Foods dan alokasi komponen nilai buku pada Basic investment account elimination entry:
Peerless dan pemegang saham nonpengendali (NCI): Common Stock 200,000
Retained Earnings 100,000
Penghitungan Nilai Buku
Investment
Account = Common Retained Dividends Declared 30,000
NCI (20%) (80%) Stock Earnings
Original book value 60,000 240,000 200,000 100,000
+ Net income 10,140 40,560 50,700
- Dividend (6,000) (24,000) (30,000)

Ending book value 64,140 256,560 200,000 120,700

KELAS ART 7
AC202
AKUNTANSI KEUANGAN LANJUTAN

Consolidation Worksheet 20X1 Consolidation Worksheet20X1


Sekarang peralatan ada di buku Peerless ($7,000, tanpa depresiasi
sesuaikan as if seolah tidak dijual.
Adjustments
Kos historis $9,000 dengan akumulasi depresiasi $2,700.
Parent Sub DR CR Consolidated
Buildings & Accumulated Income Statement
Equipment Depreciation Gain on Sale Gain on Sale 700 700 0
P 7,000 Actual 0 700 Income from Sub 40,000 40,000
0
Basic
Balance Sheet
SP 9,000 As if 2,700 0 Investment in Sub 256,000 256,000
0
Basic
Eliminasi keuntungan penjualan peralatan pada Special Food
Buildings & equipment 807,000 591,000 2,000 1,400,000
Less: Acc. depreciation (450,000) (317,300) 2,700 770,000

(worksheet, Baker p. 335).


Sama dengan tahun pertama penjualan downstream.

Noncontrolling Interest Consolidated Net Income

The 20X1 consolidated net income is computed and allocated as


The income assigned to the noncontrolling shareholders based follows:
on their share of Special Foods realized income, as follows:

Peerless separate income $140,000


Net income of Special Foods for 20X1 $50,700
Special Foods net income $50,700
Unrealized intercompany sale (700)
Less: Unrealized intercompany gain on upstream
Realized net income of Special Foods for 20X1 50,000 land sale (700)
Noncontrolling shareholders proportionate share X 0.20 Special Foods net income 50,000
Income to noncontrolling interest, 20X1 $10,000 Consolidate net income, 20X1 $190,000
Income to noncontrolling interest ($50,000 X 0.20) (10,000)
Income to controlling interest $180,000

Separate Company Entries 20X2 Separate Company Entries 20X2

Special Foods melaporkan laba bersih $75,900 ($900 beban Peerless mengakui 80% keuntungan ditangguhkan:
depresiasi aset yang dibeli dalam laporan laba rugi Peerless). ($700 : 7 tahun) X 0.80 = $80
Tambahan depresiasi sekarang ada dalam laporan laba rugi Tambahan depresiasi Peerless membatalkan 1/7 keuntungan
Peerless.: belum direalisasi (unrealized gain).

Gain = 700 7 = 100 Extra Depreciation


(27)
Book Value = 6,300 7 = 900 Parent Depreciation
Recognized 80% of 1/7 of the deferred gain on fixed asset purchased
1,000 Total Depreciation from Special Foods.

KELAS ART 8
AC202
AKUNTANSI KEUANGAN LANJUTAN

Consolidation Worksheet 20X2 Consolidation Worksheet 20X2

Basic investment account elimination entry:


Consolidation worksheet (p. 338)
Penghitungan Nilai Buku Common Stock 200,000
Retained Earnings 120,700
Investment
Account = Common Retained
NCI (20%) (80%) Stock Earnings
Dividends Declared 40,000
Original book value 64,140 256,560 200,000 100,000
+ Net income 15,180 60,720 75,900
- Dividend (8,000) (32,000) (40,000)

Ending book value 71,320 285,280 200,000 156,600

Consolidation Worksheet 20X2 Consolidation Worksheet20X2


Jurnal kertas kerja 20X2: menilai kembali aset dan mengkoreksi
beban depresiasi.
Buildings & Accumulated Adjustments
Equipment Depreciation Gain on Sale Parent Sub DR CR Consolidated
P 7,000 Actual 1,000 700 Income Statement
Less: Depreciation Expense (49,100) (160,000) 100 (70,000)
Income from Sub 60,800 60,800
SP 9,000 As if 3,600 0
0 Basic
Jurnal untuk menyesuaikan nilai peralatan dan akumulasi Balance Sheet
depresiasi as if seolah masih dalam buku perusahaan induk: Investment in Sub 284,800 560 285,360
0
Basic
Buildings & equipment 807,000 591,000 2,000 1,400,000
Less: Acc. depreciation (501,000) (336,400) 100 2,700 (840,000)

(worksheet, Baker p. 338).

Consolidated Net Income Noncontrolling Interest


Income allocated to the NCI in 20X2 proportionate with share.
NCIs share is $15,200 ($76,000 x 0.20).
The 20X2 consolidated net income is computed and Noncontrolling interest on December 31, 20X2, is equal to a
allocated as follows: proportionate share of Special Foods book value:

Book value of Special Foods, December 31, 20X2:


Peerless separate income $159,000
Common stock $200,000
Special Foods net income $75,900
Retained earnings 156,600
Less: Unrealized intercompany gain on upstream
sale of equipment 100 Total book value $356,600

Special Foods realized net income 76,000 Unrealized 20X1 intercompany gain on upstream sale (700)

Consolidate net income, 20X1 $235,000 Intercompany gain realized in 20X2 100
Income to noncontrolling interest ($76,000 X 0.20) (15,200) Realized book value of Special Foods $356,000
Income to controlling interest $219,800 Noncontrolling stockholders proportionate share X 0.20
Noncontrolling interest, December 31, 20X2 $71,2000

KELAS ART 9
AC202
AKUNTANSI KEUANGAN LANJUTAN

Summary of Elimination Entries Summary of Elimination Entries


Upstream Transfer Upstream Transfer
Prosedur konsolidasi sama dengan tahun 20X2 (sampai 20X8 akhir 20X4 Worksheet Entries:
umur manfaat peralatan) (Baker 2011, p. 340). Investment in Special Foods
Accumulated
B&E Depreciation
NCI in NA of Special Foods
20X2 Worksheet Entries: Buildings & Equipment P: 7,000 Actual 3,000
Accumulated Depreciation
Investment in Special Foods Accumulated
NCI in NA of Special Foods B&E Depreciation Accumulated Depreciation 100
Buildings & Equipment Depreciation Expense 100 SP: 9,000 As if 5,400
Accumulated Depreciation P: 7,000 Actual 1,000

Accumulated Depreciation 100
Depreciation Expense 100 20X5 Worksheet Entries: Accumulated
SP: 9,000 As if 3,600
Investment in Special Foods B&3 Depreciation
20X3 Worksheet Entries: NCI in NA of Special Foods
Accumulated Buildings & Equipment P: 7,000 Actual 4,000
Investment in Special Foods
B&E Depreciation
NCI in NA of Special Foods Accumulated Depreciation
Buildings & Equipment P: 7,000 Actual 2,000 Accumulated Depreciation 100
Accumulated Depreciation SP: 9,000 As if 6,300
Depreciation Expense 100
Accumulated Depreciation 100
Depreciation Expense 100 SP: 9,000 As if 4,500

Summary of Elimination Entries Summary of Elimination Entries


Upstream Transfer Upstream Transfer
20X6 Worksheet Entries: 20X8 Worksheet Entries:
Accumulated Accumulated
Investment in Special Foods B&E Depreciation Investment in Special Foods B&E Depreciation
NCI in NA of Special Foods NCI in NA of Special Foods
Buildings & Equipment P: 7,000 Actual 5,000 Buildings & Equipment P: 7,000 Actual 7,000
Accumulated Depreciation Accumulated Depreciation
Accumulated Depreciation 100 Accumulated Depreciation 100
Depreciation Expense 100 SP: 9,000 As if 7,200 Depreciation Expense 100 SP: 9,000 As if 9,000

20X7 Worksheet Entries: Accumulated


Investment in Special Foods B&E Depreciation
NCI in NA of Special Foods
Buildings & Equipment P: 7,000 Actual 6,000
Accumulated Depreciation
Accumulated Depreciation 100 SP: 9,000 As if 8,100
Depreciation Expense 100

Ill see you in the next topic

KELAS ART 10