S8-24 Kertas Kerja Konsolidasi- Tahun Setelah Pelunasan

PT. BIANGLALA memiliki 60% saham PT. SINGGALANG yang diakuisisi pada nilai bukunya ditahun 20X1.
Pada tanggal 31 desember 20X3 PT. BIANGLALA membeli obligasi PT. Singgalang dengan nilai nominal
Rp. 100.000.000 yang sebelumnya diterbitkan pada nilai nominalnya. Obligasi tersebut mempunyai
tingkat bunga kupon 9%. Bunga dibayarkan setiap semester 30 juni dan 31 desember. Laporan posisi
keuangan percobaan untuk kedua perusahaan pada tanggal 31 desember 20X4 adalah sebagai berikut

PT. BIANGLALA PT. SINGGALANG

POS DEBIT KREDIT DEBIT
kas 61,600,000 20,000,000
piutang usaha 100,000,000 80,000,000
persediaan 120,000,000 110,000,000
aset lain 340,000,000 250,000,000
investasi pada obligasi pt. singgalang 106,000,000
investasi pada saham pt. singgalang 126,000,000
beban bunga 20,000,000 18,000,000
beban lain 368,600,000 182,000,000
dividend diumumkan 40,000,000 10,000,000
utang usaha 80,000,000
utang obligasi 200,000,000
saham biasa 300,000,000
saldo laba 214,200,000
penjualan 450,000,000
pendapatan bunga 8,000,000
pendapatan dari anak perusahaan 30,000,000
1,282,200,000 1,282,200,000 670,000,000

semua pendapatan bunga yang diakui PT.BIANGLALA terkait dengan investasinya diobligasi PT. SINGGALANG

KERTAS KERJA
PT. BIANGLALA AND PT SINGGALANG
CONSOLIDATED WORKPAPER
31 DECEMBER 20X4

ELIMINATED
ITEM PT BIANGLALA PT SINGGALANG DEBIT
sales 450,000,000 250,000,000
interest income 8,000,000 8,000,000
income from subsidiary 30,000,000 30,000,000
interest expenses 20,000,000 18,000,000
other expenses 368,600,000 182,000,000
income to NCI 20,000,000
NET INCOME CONSOLIDATED 99,400,000 50,000,000 58,000,000
income carry 99,400,000 50,000,000
retained earning 1 jan 214,200,000 70,000,000 70,000,000
4,200,000
dividend - 40,000,000 - 10,000,000

retained earning 31 dec 20X4 273,600,000 110,000,000

cash 61,600,000 20,000,000

account receivable 100,000,000 80,000,000
inventory 120,000,000 110,000,000
other aset 340,000,000 250,000,000
investment in PT SINGGALANG stock 106,000,000
investment in PT SINGGALANG bonds 126,000,000

853,600,000 460,000,000

account payable 80,000,000 50,000,000

bonds payable 200,000,000 200,000,000 100,000,000
common stock 300,000,000 100,000,000 100,000,000
retained earning 31 dec 20X4 273,600,000 110,000,000
NCI 2,800,000

853,600,000 460,000,000

Tabel Laba Konsolidasi

Net Income PT Bianglala, separated 69,400,000

Net Income PT Singgalang 50,000,000

gain on bond retirement, recognized 1,000,000
total 51,000,000
60% 30,600,000
100,000,000
 JURNAL ELIMINASI
1 income from subsidiary 30,000,000
a ditahun 20X1. dividend
n nilai nominal investment in s
mempunyai
aporan posisi 2 income to NCI 20,000,000
sebagai berikut dividend
NCI
PT. SINGGALANG
KREDIT 3 retained earning 70,000,000
common stock 100,000,000
investment in s
NCI

126,000,000 TABEL TRANSAKSI

ITEM PT BIANGLALA
bonds payable 0
investmen in bonds 106,000,000
50,000,000 interest expense 0
200,000,000 interest income 8,000,000
100,000,000 gain on bonds retirement 0
70,000,000
250,000,000

4 bonds payable 100,000,000

670,000,000 retained earning,1/1/x4 4,200,000
NCI, 1/1/x4 2,800,000
gasi PT. SINGGALANG interest income 8,000,000
investment in s bonds
interest expense

ELIMINATED
KREDIT CONSOLIDATED
700,000,000
-
-
9,000,000 29,000,000
550,600,000
20,000,000
9,000,000 100,400,000
 100,400,000

210,000,000
6,000,000
4,000,000 - 40,000,000
270,400,000

81,600,000
180,000,000
230,000,000
590,000,000
106,000,000 -
24,000,000 -
102,000,000
1,081,600,000

130,000,000
300,000,000
300,000,000
270,400,000
16,000,000
68,000,000 81,200,000
1,081,600,000
 interest income recorded 8,000,000
interest income cash 9,000,000
6,000,000 amortization of inv/thn 1,000,000
24,000,000 saldo inv of bond, 31/12/x4 106,000,000
saldo inv of bond, 31/12/x3 107,000,000
saldo bonds payable 31/12/x3
4,000,000 (dari soal) 100,000,000
16,000,000

102,000,000
68,000,000

PT SINGGALANG 50% JUMLAH CONSOLIDATED

100,000,000 100,000,000 0
0 106,000,000 0
9,000,000 9,000,000 0
0 8,000,000 0
0 0 0

Total 7,000,000

106,000,000
9,000,000