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
Assets Liabilities & Stockholders’ Equity

Cash 25,000 Accounts Payable 40,000

Accounts Receivable 60,000 Capital Stock 200,000

Merchandise inventory 100,000 Retained earnings 36,500

Equipment 30,000

Less: accm depreciation 12,000 18,000

Branch 78,500

Less: unrealized interco.

inventory profit 5,000 73,500

Total assets 276,500 Total Liabilities & Stockholders’ Equity 276,500

X Corp.
Statement of Financial Position – Branch
December 31, 2009
Assets Liabilities & Stockholders’ Equity

Cash 10,000 Accounts Payable 10,000

Accounts Receivable 20,000 Home Office 78,500

Merchandise inventory 45,000

Equipment 22,500

Less: accm depreciation 9,000 13,500

Total assets 88,500 Total Liabilities & Stockholders’ Equity 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 50,000

Accounts Receivable 80,000 Capital Stock 200,000

Merchandise inventory 140,000 Retained earnings 36,500

Equipment 52,500

Less: accm depreciation 21,000 31,500

Total assets 286,500 Total Liabilities & Stockholders’ Equity 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 Home Office Books Branch Books

Pembelian secara kredit Purchase 220,000 Purchase 25,000

Acct Payable 220,000 Acct Payable 25,000

Pengiriman barang ke kantor Branch 60,000 Shipments from HO 60,000

cabang, cost $48,000 margin
25% Shipments to Branch 48,000 Home Office 60,000

Unrealized interco

inventory profit 12,000

Penjualan secara kredit Acct Receivables 300,000 Acct Receivables 125,000

Sales 300,000 Sales 125,000

Penerimaan pembayaran Cash 305,000 Cash 115,000

piutang
Acct Receivables 305,000 Acct Receivables 115,000
Pembayaran utang Accounts Payable 200,000 Accounts Payable 30,000

Cash 200,000 Cash 30,000

Pembayaran biaya Expenses 47,000 Expenses 17,750

Cash 47,000 Cash 17,750

Pengumuman dan pemba- Dividends 25,000

yaran dividen oleh kantor
pusat Cash 25,000

Remittance (setoran) dari Cash 30,000 Home Office 30,000

kantor cabang ke pusat
Branch 30,000 Cash 30,000

Depresiasi asset tetap Depreciation expense 3,000 Depreciation expense 2,250

Accm depreciation 3,000 Accm depreciation 2,250

Penutupan akun inventory Income Summary 100,000 Income Summary 45,000

awal
Merch inventory, Jan 1 100,000 Merch inventory, Jan 1 45,000

Pencatatan ending inventory Merch invent, Dec 31 80,000 Merch invent, Dec 31 30,000

Home Office 80,000 Income Summary 80,000 Income Summary 30,000

Branch:

From outsiders 10,000

From HO at

billed price 20,000

30,000

Jurnal eliminasi yang dibuat Kantor Pusat adalah sbb:

a. Branch Income $18,000

Branch $5,000
Unrealized profit $13,000
(untuk menghilangkan reciprocal accounts)

b. Shipment to Branch $48,000

 Unrealized profit $12,000
Shipment from Home Office $60,000
(untuk menghilangkan reciprocal accounts dan menghilangkan unrealized interco.
Inventory profit)

c. COGS (Merchandise Inventory ending I/S) $4,000

Merchandise Inventory (B/S) $4,000
[untuk mengeliminasi unrealized profit di dalam ending inventory $20,000 – (20,000 :
125%) = 4,000]

d. Unrealized profit $5,000

COGS (Merchandise Inventory beg I/S) $5,000
[untuk mengeliminasi unrealized profit di dalam beginning inventory $25,000 – (25,000 :
125%) = 5,000]

e. Home Office-preclosing $108,500

Branch $108,500
(untuk menghilangkan reciprocal accounts)

Dari data tersebut di atas, dibuat kertas kerja penyusunan laporan gabungan sbb:

Home Adjustment & Combined

Office Eliminations Statement
Branch
Debits Credits

Income Statements

Sales 300,000 125,000 425,000

Branch Income 18,000 a)18.000

Cost of goods sold:

Beg inventory 100,000 45,000 d)5,000 140,000

Purchases 220,000 25,000 245,000

Shipments from Home Office 60,000 b)60,000

320,000

Less: Shipments to Branch (48,000) b)48,000

Goods available for sale 272,000 130,000 385,000

Ending inventory (80,000) (30,000) c)4,000 (106,000)

COGS 192,000 100,000 279,000

Gross Profit 126,000 126,000

Expenses 50,000 20,000 70,000

Net income 76,000 5,000 81,000

Retained Earning

Retained earnings, beg 36,500 36,500

Home Office -preclosing 108,500 108,500

Dividends (25,000) (25,000)

Retained earnings, ending 87,500 87,500

Home Office -postclosing 113,500 113,500

St. of Financial Position :

Cash 88,000 47,250 135,250

Accounts Receivable 55,000 30,000 85,000

Merchandise inventory 80,000 30,000 c)4,000 106,000

Unrealized Interco. Inventory profit (4,000) b)12,000 a)13,000

d)5,000

Equipment 30,000 22,500 52,500

Less: Accmulated depreciation (15,000) (11,250) (26,250)

Branch 113,500 a)5,000 -

e)108,500

Total Assets 347,500 118,500 352,500

Accounts Payable 60,000 5,000 65,000

Home Office-postclosing 113,500 -

Capital stock 200,000 200,000

 Retained earnings-ending 87,500 87,500

Total liabilities & Equities 347,500 118,500 352,500

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 Shipments to Purchases 25,000

laba rugi
Branch 48,000 Shipments from HO 60,000

Ending Inventory 80,000 Expenses 20,000

Purchases 220,000 Income summary 20,000

Beg Inventory 100,000

Expenses 50,000

Income summary 58,000

Untuk menutup laba cabang ke Income Summary 5,000

akun kantor pusat
Home Office 5,000
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. Untuk membawa akun b. Unrealized interco.

unrealized profit ke jumlah Inventory profit 13,000
yang seharusnya dan untuk
mengoreksi laba cabang: Branch income 13,000

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 18,000

akun Income Summary
Income summary 18,000

Untuk menutup laba Income summary 76,000

gabungan ke Retained
earnings Retained earnings 76,000

Untuk menutup akun dividend Retained earnings 25,000

Dividends 25,000