UJIAN AKHIR SEMESTER

Nama : ANISATUL FITRI

NIM : 190522076
Mata Kuliah : Akuntansi Keuangan Lanjutan II Ekstensi
Dosen Pengampu : Drs. Hotmal Ja’far, MM., Ak

PT. Pratama membeli 70% saham PT. Aziz pada 1 Januari 2019 dengan harga Rp.
410.000,. Laporan posisi keuangan kedua perusahaan pada tanggal itu adalah sebagai
berikut:

Laporan Posisi Keuangan

1 Januari 2019
DESCRIPTION PT. PRATAMA PT. AZIZ
NILAI BUKU NILAI WAJAR
Cash 600.000 40.000 40.000
Account Receivable 240.000 60.000 60.000
Inventory 220.000 100.000 110.000
Land 400.000 200.000 220.000
Equipment 800.000 400.000 417.500
Accumulated Depreciation (160.000) (40.000) (40.000)
Total Asset 2.100.000 760.000
Account Payable 200.000 120.000 120.000
Other current liabilities 200.000 140.000 140.000
Capital Stock 1.200.000 300.000
Retained Earning 500.000 200.000
Total Liabilitas dan 2.100.000 760.000
Ekuitas

Jurnal Investasi :
Date Description Ref. Debt Credit
1 Investment in PT. Aziz Rp.410.000
Cash Rp.410.000
TOTAL Rp.410.000 Rp.410.000

1. Situasi Diferential dan minority interest

Biaya perolehan investasi..................................................................Rp. 410.000,-

Nilai buku :
Capital Stock- PT. Aziz...................Rp. 300.000,-
Retained Earning PT. Aziz .............Rp. 200.000,-
Book Value......................................Rp. 500.000,-
Bagian PT. Pratama (70%).............................................................Rp. (350.000),-
Perbedaan harga perolehan dengan nilai buku..................................Rp. 60.000,-
Non controlling interst 30% x Rp. 312.500,- = Rp. 150.00,-
2. Berikut kenaikan nilai wajar dari beberapa aset PT. Aziz sebagai berikut:

Keterangan Nilai Buku Nilai Wajar Kenaikan 70% bagian

nilai Wajar PT. Pratama
Inventory 100.000 110.000 10.000 7.000
Land 200.000 220.000 20.000 14.000
Equipment 400.000 417.500 17.500 12.250
Jumlah 700.000 747.500 47.500 33.250

3. Perhitungan Goodwill
Goodwill = Diferential – Total net aset menurut nilai wajar yang dimiliki
= Rp. 60.000,- - Rp. 33.250,-
= Rp. 26.750,-

Data keuangan perusahaan pada tanggal 31 Desember 2019 sebelum dibuat jurnal
adjustment atas laba dan dividen dari perusahaan anak PT. Aziz adalah sebagai berikut:

Description PT. Pratama PT. Aziz

Income Statement
Sales 680.000 530.000
COGS 180.200 180.000
Operating Expense 150.000 100.000
Depreciation Expense 25.000 10.000
Net Income 324.800 240.000
Retained Earning Statement
Retained Earning, 1 Jan 2017 500.000 200.000
Net Income 325.000 240.000
Dividend 278.000 150.000
Retained Earning, 31 Dec 2017 546.800 290.000
Financial Position Report
Cash 200.000 110.000
Account Receivable 260.000 80.000
Inventory 300.000 160.000
Supply 110.000 60.000
Land 400.000 200.000
Equipment 800.000 400.000
Accumulated Depreciation (185.000) (50.000)
Investmen in PT. Aziz 410.000 -
Total Asset 2.295.000 960.000
Account Payable 250.000 150.000
Bond Payable 98.000 50.000
Other current liablities 200.000 170.000
Capital Stock 1.200.000 300.000
Retained Earning 546.800 290.000
 Total Lialibity dan Equity 2.294.800 960.000

4. Jurnal Adjustment dan elimination

4.1. Jurnal Adjustment
1. Mencatat laba yang diperoleh PT. Aziz (70% X 240.000)
Investment in PT. Aziz....................... Rp. 168. 000,-
Income from PT. Aziz.......................................Rp. 168. 000,-
2. Mencatat dividen yang dibayar oleh PT. Aziz (70% X 150.000)
Cash................................. Rp. 105.000,-
Investment in PT. Aziz......................................Rp. 105. 000,-
Sebagai tambahan PT. Pratama harus membuat adjustment atas sebagian
deferential yang terjadi.
3. Menyesuaikan atas diferential yang terjadi pada persediaan
Income from PT. Aziz............................. Rp. 7.000,-
Investment in PT. Aziz.........................................Rp. 7. 000,-
4. Mengamortisasi diferential yang terjadi pada equipment (Rp. 150.000 : 5)
Income from PT. Aziz............................ Rp. 2.450,-
Investment in PT. Aziz.........................................Rp. 2.450,-
5. Mengamortisasi diferential yang terjadi atas goodwill (Rp. 26.750 : 5)
Income from PT. Aziz............................ Rp. 5.350.,-
Investment in PT. Aziz...........................................Rp. 5.350,-
Data keuangan perusahaan pada tanggal 31 Desember 2019 setelah dibuat jurnal
adjustment atas laba dan dividen dari perusahaan anak PT. Aziz adalah sebagai berikut:

Description PT.Pratama PT. Aziz

Income Statement
Sales 680.000 530.000
Income from PT. Aziz 153.200 -
COGS 180.200 180.000
Operating Expense 150.000 100.000
Depreciation Expense 25.000 10.000
Net Income 478.000 240.000
Retained Earning Statement
Retained Earning, 1 Jan 2017 500.000 200.000
Net Income 478.000 240.000
Dividend 278.000 150.000
 Retained Earning, 31 Dec 2017 700.000 290.000
Financial Position Report
Cash 305.000 110.000
Account Receivable 260.000 80.000
Inventory 300.000 160.000
Supply 110.000 60.000
Land 400.000 200.000
Equipment 800.000 400.000
Accumulated Depreciation (185.000) (50.000)
Investmen in PT. Aziz 458.200 -
Total Asset 2.448.200 960.000
Account Payable 250.000 150.000
Bond Payable 98.000 50.000
Other current liablities 200.000 170.000
Capital Stock 1.200.000 300.000
Retained Earning 700.000 290.000
Total Lialibity dan Equity 2.448.000 960.000

Jurnal Elimination

1. Mengeliminasi pe ndapatan dan dividen dari perusahaan anak

mengembalikan ke investasi awal.
Income from PT. Aziz......... Rp. 153.200,-
Dividend ...................................Rp. 105. 000,-
Investment In PT. Aziz..................Rp. 48.200,-
2. Mengeliminasi pendapatan dan dividen untuk non controlling interest
Non controlling income..... Rp. 72.000,-
Dividend ..................................Rp. 45.000,-
Non controlling interest ................Rp. 27.000,-
3. Mengeliminasi investasi dan ekuitas awal periode berlawanan
Capital Stock PT. Aziz........ Rp. 300.000,-
Retained Earning PT. Aziz...Rp. 200.000,-
Diferential............................Rp. 60.000,-
Investment in PT. Aziz..................Rp. 410.000,-
Non Controlling Interest............. Rp. 150.000,-
4. Mengalokasi diferential pada aset identifikasi
Cost of good sold................ Rp. 7.000,-
Land....................................Rp. 14.000,-
 Equipment...........................Rp. 12.250,-
Goodwill.............................Rp. 26.750,-
Diferential.......................................Rp. 60.000,-
5. Amortisasi beban penyusutan equipment
Depreciation expense..........Rp. 2.450,-
Acumulated depreciation...............Rp. 2.450,-
6. Amortisasi Goodwill
Amortization expense..........Rp. 5.350,-
Goodwill.........................................Rp. 5.350,-

5. Income from PT.Aziz and Investment in PT. Aziz 31 Desember 2019

a) Income from PT.Aziz
Income from PT. Aziz (atas Laba)....................................Rp. 168. 000,-
Income from PT. Aziz( atas Persediaan)..... (Rp. 7.000,-)
Income from PT. Aziz (atas equipment)...... (Rp. 2.450,-)
Income from PT. Aziz (atas goodwill).......... (Rp.5.350.,-)
Total Income From PT. Aziz.............................................Rp.153.200,-

b) Invesment in PT.Aziz
Investment in PT. Aziz (pembelian awal).........................Rp.410.000,-
Invesment in PT. Aziz (atas Laba)....................................Rp. 168. 000,-
Investment in PT. Aziz (atas dividen).......(Rp.105. 000,-)
Invesment in PT. Aziz( atas Persediaan)..... (Rp.7.000,-)
Invesment in PT. Aziz (atas equipment)..... (Rp. 2.450,-)
Invesment in PT. Aziz (atas goodwill)......... (Rp. 5.350.,-)
Total Invesment in PT.Aziz...........................................= Rp.458.200,-

6. Kertas Kerja
 PT. Pratama & Subsidiary PT. Aziz
Working paper financial statement consolidated
31 Desember 2019

Description PT. Pratama PT. Aziz Elimination Consolidated

Debit Kredit
Income Statement    
Sales 680.000 530.000 - - 1.210.000
Income from PT. 153.200 1) - -
Aziz 153.200
Cost of Good Sold 180.200 180.000 4) 7.000 - 367.200
Op.Expense 150.000 100.000 - - 250.000
Dep. Expense 25.000 10.000 5) 2.450 - 37.450
Amortization Exp - - 6) 5.350 - 5.350
Non Controlling - - 2) - 72.000
Income 72.000
Net Income 478.000 240.000 - - 478.000
Retained Earning    
Statement
Ret. Earning 1 Jan 500.000 200.000 3) - 500.000
200.000
Net Income 478.000 240.000 - - 478.000
Dividen 278.000 150.000 - 1)105.000 278.000
2) 45.000
Ret. Earning 31 700.000 290.000 - - 700.000
Dec
Financial Position    
Report
Cash 305.000 110.000 - - 415.000
Account Receivable 260.000 80.000 - - 340.000
Inventory 300.000 160.000 - - 460.000
Supply 110.000 60.000 - - 170.000
Land 400.000 200.000 4) - 614.000
14.000
Equipment 800.000 400.000 4) - 1.212.250
12.250
Accumulated (185.000) (50.000) - 5) 2.450 (237.450)
depreciation
Investment in 458.200 - - 1) 48.200 -
PT.Aziz 3) 410.00
Goodwill 4) 6) 5.350 21.400
26.750
Diferential 3) 4) 60.000 -
60.000
Total Asset 2.448.200 960.000 - - 2.995.200
Account Payable 250.000 150.000 - - 400.000
Bond Payable 98.000 50.000 - - 148.000
Other current liabilit 200.000 170.000 - - 370.000
Capital Stock 1.200.000 300.000 3) - 1.200.000
300.000
Retained earning 700.000 290.000 - - 700.000
Non Controlling - - - 2) 27.000 27.000
Interest 1/1
Non Controlling - - - 3)150.000 150.000
Interest 31/12
Total Liability & 2.448.000 960.000 853.000 853.000 2.995.000
Equity