SOAL II KERTAS KERJA KONSOLIDASIAN

PT. Pasti mengakuisisi 80% saham biasa PT. Sakti pada 1 Januari 2016 sebesar Rp 210.000.000 tunai.
Pada saat itu ekuitas PT Sakti terdiri dari Rp 150.000.000 saham biasa dan Rp 50.000.000 laba
ditahan. Selisih antara harga perolehan dengan nilai buku dialokasikan ke persediaan undervalued
sebesar Rp 12.500.000, peralatan undervalued sebesar Rp 25.000.000, dan sisanya goodwill.
Persediaan habis dijual di tahun 2016. Peralatan mempunyai sisa masa manfaat 5 tahun. Metode
penyusutan garis lurus digunakan. PT. Sakti mempunyai hutang kepada PT Pasti sebesar Rp
4.000.000 pada 31 Desember 2016.

Dibawah ini disajikan Laporan Keuangan PT Pasti dan PT Sakti per 31 Desember 2016 (dalam ribuan
rupiah):
PT
PT Pasti Sakti
Income dan Retained Earnings Statement
110.00
Sales 200.000 0
Income from Sakti 18.000
(40.00
Cost of Sales (80.000) 0)
(20.00
Depreciation expense (40.000) 0)
(10.00
Other expenses (25.500) 0)
Net Income 72.500 40.000
Add : Retained earnings
Jan 1 75.000 50.000
(20.00
Deduct : Dividends (40.000) 0)
Retained earning
December 31 107.500 70.000

Balance Sheet
Cash 29.500 30.000
Trade receivables 28.000 40.000
Dividends receivable 8.000
Inventories 40.000 30.000
Land 15.000 30.000
Buildings-net 65.000 70.000
100.00
Equipment-net 200.000 0
Investment in Sakti 212.000  
300.00
Total assets 597.500 0

Accounts Payable 40.000 50.000

Dividends payable 100.000 10.000
Others liabilities 50.000 20.000
 150.00
Capital Stock, Rp 10 par 300.000 0
Retained earnings 107.500 70.000
300.00
Total equities 597.500 0

Saudara Diminta:

a. Hitunglah Non Controlling Interest Share Tahun 2016

b. Buat Ayat Jurnal Penyesuaian dan eliminasi yang dibutuhkan dalam penyusunan laporan
keuangan konsolidasi
c. Buat Kertas Kerja Konsolidasi

JAWABAN

SOAL II
(dalam ribuan rupiah)
Perhitungan:
cost 80% 210,000
cost 100% 262,500
BV 200,000
EV 62,500
Allocation excess :
Unamortized Jan1 Amortization Unamortized Dec 31
Inventory 12,500 12,500 -
Equipment 25,000 5,000 20,000
Goodwiil 25,000 - 25,000
62,500 17,500 45,000

SOAL II
(dalam ribuan rupiah)
Perhitungan:
cost 80% 210,000
cost 100% 262,500
BV 200,000
EV 62,500
Allocation excess :
SOAL II
(dalam ribuan rupiah)
Perhitungan:
cost 80% 210,000
cost 100% 262,500
BV 200,000
EV 62,500
Allocation excess :
Unamortized Jan1 Amortization Unamortized Dec 31
Inventory 12,500 12,500 -
Equipment 25,000 5,000 20,000
Goodwiil 25,000 - 25,000
62,500 17,500 45,000

Income from Sakti dan NCI share

Sakti's Income 40,000
Amortization excess in inventory (12,500)
Depreciation excess equipment (5,000)
Sakti's adjusted Income 22,500

Pasti's 80% controlling share 18,000

20% NCI share 4,500

atau
Income from Sakti (80%) 18,000
NCI share (20%) 4,500

Jurnal :
a. Income from S 18,000
Dividends 16,000
Mengeliminasi penghasilan (income) dan
dividen yang berasal dari entitas anak Investment in S 2,000
 PT Pasti and subsidiary
Consolidation Workpapers
For the year ended December 31, 2016
(in thousands)

PT PT Consolidate
Description Adjusment& Eliminations
d Statements
Pasti Sakti
Income Statement          
Sales 200,000 110,000     310,000
Income from PT Sakti 18,000   a) 18.000   -
Cost of sales 80,000 40,000 e) 12500   132,500
e) 5.000
Depreciation expense 40,000 20,000   65,000
 
Other expense 25,500 10,000     35,500
Consolidated Net Income         77,000
Noncontrolling interest
    b)4.500   4,500
share
Controlling share of NI 72,500 40,000     72,500
           
Retained Earnings          
Retained earnings – PT
75,000       75,000
Pasti
Retained earnings – PT
  50,000 c) 50.000   -
Sakti
Net income 72,500 40,000     72,500
a) 16.000
Dividends 40,000 20,000   40,000
b) 4.000
Retained earnings – Dec 31 107,500 70,000     107,500
           
Balance Sheet          
Cash 29,500 30,000     59,500
Trade receivable 28,000 40,000   f) 4.000 64,000
Dividend receivable 8,000 -   g) 8.000  
Inventories 40,000 30,000 d) 12.500 e) 12.500 70,000
Land 15,000 30,000     45,000
Building-net 65,000 70,000     135,000
Equipment – net 200,000 100,000 d) 25.000 e) 5.000 320,000
           
a) 2.000
Investment in Sakti 212,000      
c)210.000
Goodwill     d) 25.000   25,000
Unamortized excess     c) 62.500 d) 62.500 -
  597,500 300,000     718,500
           
Accounts payable 40,000 50,000 f) 4.000   86,000
Dividends payable 100,000 10,000 g) 8.000   102,000
Other liabilities 50,000 20,000     70,000
Common Stock 300,000 150,000 c) 150.000   300,000
Retained earnings 107,500 70,000     107,500
  597,500 300,000      
Noncontrolling interest, Jan 1       c)52.500  
Noncontrolling interest,Dec31       b) 500 53,000
          718,500