Posisi keuangan PT Jiwa dan anak perusahaan pada tanggal 1 januari 2008

Pos PT NUANSA PT JATI (nb) PT JATI (nw)

Kas 25,000,000 17,500,000
Piutang Usaha 7,500,000 4,500,000 Rp3,000,000
Persediaan 10,000,000 6,500,000 Rp5,000,000
Kendaraan 8,500,000 4,500,000 Rp6,300,000
Tanah 12,000,000 4,000,000 Rp2,500,000
Peralatan 5,500,000 10,800,000 Rp12,500,000
Total 68,500,000 47,800,000
Utang Usaha 13,500,000 10,700,000 Rp10,700,000
Utang Bank 12,800,000 7,500,000 Rp7,500,000
Utang Obligasi 8,700,000 10,500,000 Rp13,800,000
Modal saham 20,000,000 10,500,000
Saldo Laba 13,500,000 8,600,000
Total 68,500,000 47,800,000

PT nuansa mengakuisisi 90% saham kepemilikan dari PT jati seharga Rp 15.300.000 dan PT Jati mengakui adany

Lanjutan
Laporan Laba rugi Awal Periode 1 Januari 2008
Rekening PT Induk PT Anak
Sales 10,500,000 3,350,000
Cost Of Goods Sold -2500000 -1,500,000
Operation Exp -1,000,000 -850,000
Net Profit 7,000,000 1,000,000

Pada akhir tahun 2008 PT Nuansa melaporkan laba sebesar Rp 2.000.000 dan mengumumkan deviden sebesar Rp
dan PT Jati melaporkan laba sebesar Rp 1.000.000 dan mengumumkan deviden Rp 500.000
informasi tambahan sbb :
Persediaan- Overvalue Telah dijual
Kendaraan- Undervalue disusutkan 4 tahun metode garis lurus
goodwill Amortisasi Rp 150.000
PTJati melaporkan laba sebesar Rp 1.000.000 dan mengumumkan deviden Rp 500.000

DIMINTA Buatlah Jurnal serta laporan laba rugi dan neraca konsolidasi pada akhir tahun afiliasi
n PT Jati mengakui adanya goodwill

mkan deviden sebesar Rp 900.000

SUMBER : Akuntansi Lanjutan edisi ke 9 Jilid 2

Pengarang : Floyd A.beams , Joseph H.Anthony, Robin P.Clement , dkk
jawaban
JAWABAN :

penilaian kembali dengan nilai wajar saat pembelian saham PT jati oleh PT nuansa sbb :
Nama Akun Over/Under Jumlah
Piutang dagang Overvalue Rp (1,500,000)
Persediaan Overvalue Rp (1,500,000)
Kendaraan Undervalue Rp 1,800,000
Tanah Overvalue Rp (1,500,000)
Peralatan Undervalue Rp 1,700,000
Utang Obligasi Overvalue Rp (3,300,000)
Jumlah Overvalue Rp (4,300,000)

Perhitungan :
* mencatat pembelian saham 90% PT jati oleh PT nuansa
Invesment PT jati Rp15,300,000
Cash

nilai wajar aktiva PT jati

90% = Rp15,300,000
100% = 100/90*15.300.000
Rp17,000,000

Nilai wajar A.B PT Anak sesungguhnyan :

Nilai buku Rp19,100,000
Overvalue (Rp4,300,000)
Rp14,800,000
jika 100% Rp14,800,000
Jika 90% Rp13,320,000

Goodwill Rp 17.000.000 - Rp 14.800.000

Rp2,200,000

*Jurnal investasi saham

Invesment
Cash

*Kendaraan 90% x Rp 1.800.000 / 4

Invesment Revenue
Invesment

Persediaan 90% x Rp 1.500.000

Invesment
Invesment Revenue

*Goodwill 90% x Rp 150.000

Invesment Revenue
Invesment

*Laba 90% x Rp 1.000.000

 Invesment
Earnings

*Deviden 90% x Rp 500.000

Devidend Receivable
Invesment

*melakukan penyelesaian rek pt induk atas pengakuan laba

laba entitas anak 90% x Rp 1.000.000
amortisasi
Overvalue persediaan 90% x 1.500.000
Undervalue- kendaraan 90% x 1.800.000 / 4
goodwill 90% x Rp 150.000

*AJP dan eliminasi akhir tahun

Rek pend dari anak :
Revenue
devidend
Invesment

*Laba KNP
Earnings KNP
Devidend
KNP

* Jurnal Eliminasi
Vehicle Rp1,800,000
Equipment Rp1,700,000
Capital stock Rp10,500,000
retained earning Rp8,600,000
goodwill Rp2,200,000
acc Receivale
inventory
Land
Obligasi payable
Invesment
Hak Anak

*amortisasi dan impairment selisih investasi pers

Inventory Rp1,500,000
Operating Exp Rp600,000
Vehicle
HPP
goodwill

* utang piut deviden

Devidend payable Rp450,000
devidend receivable
Rp15,300,000

Rp15,300,000
Rp15,300,000

Rp405,000
Rp405,000

Rp1,350,000
Rp1,350,000

Rp135,000
Rp135,000
 Rp900,000
Rp900,000

Rp450,000
Rp450,000

PENDT INVESTALABA KNP 10%

Rp900,000 Rp100,000 * Lap laba rugi konsolidasi
Rek PT Nuansa
Rp1,350,000 Rp150,000
(Rp405,000) (Rp45,000) Sales Rp 10,500,000
(Rp135,000) (Rp15,000) Pend PT anak Rp 1,710,000
Rp1,710,000 Rp190,000 Cost of goods sold Rp (2,500,000)
operating exp Rp (1,000,000)
Earnings KNP
Net Profit Rp 8,710,000
Retained earnings 1/1 Rp 13,500,000
devidend Rp (900,000)
Retained earnings 31/12 Rp 21,310,000
Rp1,710,000
Rp450,000
Rp1,260,000
*Neraca lajur Konsolidasi
Pos PT Nuansa
Rp190,000
Rp50,000 Cash Rp11,410,000
Rp140,000 Account Receivable Rp5,790,000
devidend Receivable Rp450,000
Inventory Rp10,000,000
Vehicle Rp8,500,000
Land Rp12,000,000
Equipment Rp5,500,000
Invesment Rp16,560,000
Goodwill -
Amount Asets Rp70,210,000
Rp1,500,000 Account Payable Rp13,500,000
Rp1,500,000 Bank Payable Rp12,800,000
Rp1,500,000 Obligasi payable Rp8,700,000
Rp3,300,000 devidend payable Rp900,000
Rp15,300,000 Capital stock Rp20,000,000
Rp1,700,000 Retained earnings Rp21,310,000
Hak Anak -
Amount Pasiva Rp70,210,000

Rp450,000
Rp1,500,000
Rp150,000
Rp450,000
 Eliminasi
PT Jati Neraca Konsolidasi
D K
Rp 3,350,000 Rp 13,850,000
Rp 1,710,000 -
Rp (1,500,000) Rp 1,500,000 Rp (2,500,000)
Rp (850,000) Rp 600,000 Rp (2,450,000)
Rp 190,000 Rp (190,000)
Rp 1,000,000 Rp 8,710,000
Rp 8,600,000 Rp 8,600,000 Rp 13,500,000
Rp (500,000) Rp 500,000 Rp (900,000)
Rp 9,100,000 Rp 21,310,000

Eliminasi
PT Jati Neraca Konsolidasi
D K
Rp18,500,000 Rp29,910,000
Rp4,500,000 Rp1,500,000 Rp8,790,000
- Rp450,000 -
Rp6,500,000 Rp1,500,000 Rp1,500,000 Rp16,500,000
Rp4,500,000 Rp1,800,000 Rp450,000 Rp14,350,000
Rp4,000,000 Rp1,500,000 Rp14,500,000
Rp10,800,000 Rp1,700,000 Rp18,000,000
- Rp16,560,000 -
- Rp2,200,000 Rp150,000 Rp2,050,000
Rp48,800,000 Rp104,100,000
Rp10,700,000 Rp24,200,000
Rp7,500,000 Rp20,300,000
Rp10,500,000 Rp3,300,000 Rp22,500,000
Rp500,000 Rp450,000 Rp950,000
Rp10,500,000 Rp10,500,000 Rp20,000,000
Rp9,100,000 Rp8,600,000 Rp21,310,000
Rp1,840,000 Rp1,840,000
Rp48,800,000 Rp104,100,000
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