Chapter 5

1. PT. Agape membeli 60% kepemilikan PT. Biblos pada 31 Desember 2017.
Pada tanggal penggabungan bisnis book value dan net asset serta liabilitas
PT. Biblos sama dengan fair valuenya kecuali untuk :
- Fair value inventory = Rp 110.000.000
- Fair value equipment = Rp 135.000.000
Buatlah jurnal yang diperlukan !
Account PT. Agape PT. Biblos
Assets
Cash 120.000.000 329.000.000
Inventory 295.000.000 100.000.000
Investment in PT. Biblos 360.000.000
Equipment 180.000.000 110.000.000
Total Assets 955.000.000 539.000.000

Liabilities & Equity

Account Payable 402.000.000 54.000.000
Bond Payable 170.000.000 35.000.000
Share Capital – 240.000.000 350.000.000
Ordinary
Retained Earnings 143.000.000 100.000.000
Total Liabilities & 955.000.000 539.000.000
Equity

Jawaban
Investasi (60%) Rp 360.000.000
Rp 360.000 .000
Fair value (100%) = Rp 600.000.000
60 %

Book value (100%) Rp 450.000.000 -

Differential Rp 150.000.000

Jurnal eliminasi investasi

Share capital – ordinary 350 jt
Retained earning 100 jt
Differential 150 jt
Investment in PT Biblos 360 jt
Non controlling interest 240 jt (600jt-360jt)

Inventory Equipment
Fair 110 jt Fair 135 jt
Book 100 jt Book 110 jt
Selisih 10 jt Selisih 25 jt Total 35 jt
 Differential 150 jt
Total selisih 35 jt
Goodwill 115 jt

Jurnal alokasi differential

Inventory 10 jt
Equipment 25 jt
Goodwill 115 jt
Differential 150 jt

2. PT. Agape memiliki 80% kepemilikan. Berdasarkan data neraca saldo per 31
Des 2018 diketahui bahwa selama tahun 2018 PT Agape membagikan
dividen sebesar Rp 135.000.000 sedangkan PT Biblos membagikan dividen
sebesar Rp 50.000.000 kepada seluruh pemegang saham serta melaporkan
laba bersih sebesar Rp 200.000.000. Kalian sebagai PT Agape susun jurnal
eliminasi !

Pembagian dividen (80% x 50 jt)

Cash 40 jt
Investment in PT Biblos 40 jt

Pengakuan laba (80% x 200 jt)

Investment in PT Biblos 160 jt
Income from investee 160 jt

Eliminasi 1
Income from investee 160 jt
Dividen declare 40 jt
Investment in PT Biblos 120 jt

Pembagian dividen NCI (20% x 50 jt)

Cash 10 jt
Non controlling interest 10 jt

Pengakuan laba NCI (20% X 200 jt)

Non controlling interest 40 jt
Income from investee 40 jt

Eliminasi 2
Income from investee 40 jt
Dividen declare 10 jt
Non controlling interest 30 jt