FM-BINUS-AA-FPU-579/R3

BINUS University
BINUS ONLINE LEARNING Semester: Odd/ Even
o Graduate Program þ Undergraduate *) Period: 1 / 2 *)
Program Academic Year:
þ Final Exam o Others Exam:
2020/2021
Faculty / Dept. : Binus Online Learning/Akuntansi
Student ID : 2301966482
Course : ACCT6337 Corporate Reporting
Day/ Date : Senin-Senin/ 16 - 23 Agustus 2021 Name : Savina Zulsyika Noor
BULC : Bekasi, Jakarta, Malang, Semarang Syach
Class : LSFA
Time : 00.00 12.00 WIB
–

Exam Feature : Open/ Close Books*) Signature :

Equipment : Exam Booklet / Calculator / Laptop *)
*) Strikethrough the unnecessary items
Please insert this test paper into the exam booklet and submit both documents after the test!!!
The penalty for CHEATING is DROP OUT!!!

PETUNJUK UJIAN
i. Jawablah setiap pertanyaan yang berada pada bagian PERTANYAAN UJIAN dibawah ini
ii. Unduh soal ujian ini, kemudian ubah file dalam bentuk PDF ini ke bentuk words
iii. Jawaban di ketik rapi pada halaman JAWABAN UJIAN dibawah ini
iv. Jawaban dikumpulkan paling lambat tanggal 23 Agustus 2021 dalam bentuk file dan submit melalui portal ujian
v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf Contoh : ACCT6337-Corporate Reporting-
2012345678.pdf

PERTANYAAN UJIAN

Variasi 2
ESSAY (20%)
1. Apakah terdapat perbedaan jika perusahaan melakukan akuisisi aset dan akuisisi saham? Jika
ada/tidak jelaskan. Apakah terdapat efek akuisis berpengaruh terhadap laporan keuangan? Jelaskan
(LO1) (10%)
2. Di dalam proses pembuatan laporan konsolidasi, diperlukan jurnal eliminasi. Jelaskan mengapa
diperlukan jurnal eliminasi dan akun-akun apa saja yang perlu dieliminasi. (LO1)(10%)

KASUS (80%)
CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION (LO2) (20%)

Poco Company membeli 85% saham biasa Serena Company yang beredar pada tanggal 31 Desember 2014
seharga $310.000 tunai. Pada tanggal tersebut, ekuitas pemegang saham Serena Company terdiri dari:

Common stock $240,000

Other contributed capital 55,000
Retained earnings 50,000
$345,000

Selama tahun 2017, Serena Company membagikan dividen sebesar $12.000 dan pada akhir tahun
melaporkan rugi bersih sebesar $10.000. Selama Poco Company melakukan investasinya di Serena
Company, saldo laba ditahan Serena Company telah turun $29.500 menjadi saldo bersih $20.500 setelah
ditutup pada tanggal 31 Desember 2017. Serena Company tidak mengumumkan atau membagikan dividen apa
pun pada tahun 2015 atau 2016. Selisih antara nilai buku dan nilai yang tersirat dari harga beli berhubungan
dengan goodwill.

Asumsikan Poco Company menggunakan metode ekuitas. Siapkan jurnal yang diperlukan dalam penyusunan
kertas kerja laporan konsolidasi pada tanggal 31 Desember 2017.

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ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY

(LO3) (40%)
Parsley Corporation memiliki 90% saham biasa dari Sol Company. Saham tersebut dibeli seharga
$540.000 pada tanggal 1 Januari 2009, ketika laba ditahan Sol Company adalah $ 100.000. Preclosing trial
balance untuk kedua perusahaan pada tanggal 31 Desember 2013, disajikan sebagai berikut:

Parsley Corporation Sol Company

Cash 83.000 80.000
Account receivable (net) 213.000 112.500
Inventory 150.000 110.000
Investment in Sedbrook 578.250
Co.
Other Assets 500.000 400.000
Dividends declared 100.000 30.000
Purchases 850.000 350.000
Other expenses 180.000 137.500
2.654.250 1.220.000
Account payable 70.000 30.000
Other liabilities 75.000 40.000
Common stock 800.000 500.000
Retained earnings 562.000 120.000
Sales 1.100.000 530.000
Equity in Subsidiary 47.250 -
Income 2.654.250 1.220.000
Ending Inventory 200.000 120.000
____________

Pada 1 Januari 2013, inventory Sol Company termasuk S30.000 dari laba yang dicatat oleh Parsley
Corporation pada penjualan 2012. Selama 2013, Parsley Corporation melakukan penjualan antar
perusahaan sebesar $ 200.000 dengan kenaikan biaya 25%. Ending inventory Parsley Company termasuk
barang yang dibeli pada tahun 2013 dari Parsley dengan harga $ 50.000. Parsley Corporation menggunakan
metode parsial equity untuk mencatat investasinya di Sol Company.

Diminta:
Siapkan kertas kerja laporan konsolidasi untuk tahun yang berakhir pada tanggal 31 Desember 2013.

CHANGES IN OWNERSHIP INTEREST(LO4) (20%)

Steel Co memiliki 300.000 saham $8 par value saham biasa yang beredar setiap saat dan saldo laba ditahan
seperti yang ditunjukkan di sini:
Date Retained Earnings
1/1/2013 $260,000
1/1/2014 540,000
1/1/2015 630,000
1/1/2016 820,000

Park Co. mengakuisisi saham Steel Co. melalui pembelian pasar terbuka sebagai berikut:
Date %Acquired Shares Cost
1/1/2013 10% 30,000 $365,000
1/1/2014 25% 75,000 960,000
1/1/2015 45% 135,000 1,890,000
80%

Steel Co. menyatakan tidak ada dividen selama periode ini. Nilai wajar aset dan liabilitas Steel Co kurang
lebih sama dengan nilai buku mereka sepanjang periode ini (2013 hingga 2015). Park Co menggunakan
metode biaya.

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Diminta:
1. Siapkan skejul untuk membandingkan biaya investasi dengan nilai buku ekuitas yang diperoleh
2. Siapkan jurnal eliminasi untuk persiapan kertas kerja laporan konsolidasi pada 31 Desember 2015.
3. Ketika anak perusahaan menerbitkan saham baru, apakah berpengaruh pada akun investasi?
Jelaskan jawaban Anda.

RUBRIK PENILAIAN
SKORE : % dari Bobot
LO
NILAI
Level KONTEN / ELEMEN
3 : 71 100 2 : 51 70 1 : 0 - 50 Skor x bobot
Bobot – –

Explain the concept of the concept of the concept of business the concept of business
business combination, business combination, combination, concept of combination, concept of
concept of control, and concept of control, control, and concept of control, and concept of
concept of group and concept of group group reporting are group reporting are
LO 1 reporting. applied with minor error applied with minor error
reporting are clearly
explained and and supported with limited and/or not supported with
supported with examples example
excellence examples
Prepare the consolidated the consolidated the consolidated financial the consolidated financial
financial statement on the financial statement on statement on the date and statement on the date and
LO 2 date and after the the date and after the after the acquisition are after the acquisition are
acquisition acquisition are clearly prepared with minor error prepared some error
prepared
Prepare consolidated the consolidated work the consolidated work the consolidated work
work papers for papers for papers for intercompany papers for intercompany
intercompany sales of intercompany sales of sales of inventory, sales of inventory,
inventory, property, inventory, property, property, equipment, and property, equipment, and
LO 3 equipment, and bond equipment, and bond bond using cost and bond using cost and
using cost and complete using cost and complete equity methods complete equity methods
equity methods complete equity are prepared with minor are prepared some error
methods are clearly error
prepared
Apply consolidation The consolidation The consolidation The consolidation
principles of changes in principles of changes principles of changes in principles of changes in
ownership interest, in ownership interest, ownership interest, ownership interest,
indirect and mutual indirect and mutual indirect and mutual indirect and mutual
LO 4 ownerships subsidiaries ownerships ownerships subsidiaries ownerships subsidiaries
for consolidated financial subsidiaries for for consolidated financial for consolidated financial
statements. consolidated financial statements are applied statements are applied
statements are clearly with minor error some error
applied

TOTAL NILAI UJIAN

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JAWABAN UJIAN

ESSAY (20%)
1. Terdapat perbedaan ketika perusahaan melakukan akuisisi aset dan akuisisi saham. Pada akuisisi aset
perusahaan akan membeli 100% aset yang dimiliki oleh perusahaan lain. Pada akuisisi saham perusahaan
dapat mengendalikan perusahaan lain dengan cara membeli 50% atau lebih saham yang dimiliki perusahaan
lain tersebut. Kepentingan pemilik saham minoritas akan disajikan sebagai kewajiban atau sebagai komponen
terpisah sebelum ekuitas dalam laporan keuangan konsolidasian. Laporan keuangan akan menyajikan laba
bersih konsolidasi yang terealisasi dari pendapatan gabungan antara perusahaan induk dengan perusahaan
anak yang sudah dikurangi biaya dari pemilik saham minoritas.

2. Jurnal eliminasi diperlukan untuk menghindari perhitungan ganda (double counting) dan untuk
menghilangkan transaksi antara perusahaan induk dan perusahaan anak pada neraca konsolidasi yang
berisikan jumlah aset dan kewajiban yang dimiliki antar perusahaan tersebut. Akun-akun yang perlu
dieliminasi antara lain:
a. Akun di perusahaan induk yaitu investment in subsidiary, intercompany receivable (payable), advances to
subsidiary (from subsidiary), interest revenue (interest expense), dividend revenue (dividend declared),
management fee received from subsidiary, dan sales to subsidiary (purchases of inventory from subsidiary).
b. Akun di perusahaan anak yaitu equity, intercompany payable (receivable), advances from parent (to
parent), interest expense (interest revenue), dividend declared (dividend revenue). Management fee paid to
parent, dan purchase of inventory from parent (sales to parent).

CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION (LO2) (20%)

Jurnal Poco Co. saat pembelian saham:
Investment in Serena Co. $310,000
Cash $310,000

Jurnal Serena Co. saat membagi dividend:

Dividend declared $12,000
Cash $12,000
Jurnal Poco Co. saat dibagi dividend:
Cash $10,200
Dividend income $10,200
(85% x $12,000)

Pencatatan Rugi oleh Poco Co.:

Equity in subsidiary loss $8,500
Investment in Serena Co. $8,500
(85% x $10,000)

CAD Schedule:
Parent Share NCI Share Total Value
  (85%) (15%) (100%)
Purchase price and implied value 310.000 54.706 364.706
Less: Book value of subsidiary equity      
Common stock 204.000 36.000 240.000
Other contributed capital 46.750 8.250 55.000
Retained earnings 17.425 3.075 20.500
Total book value 268.175 47.325 315.500
       
Difference between implied & book value 41.825 7.381 49.206
Record new goodwill (41.825) (7.381) (49.206)
Balance - - -

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JAWABAN UJIAN

Jurnal eliminasi untuk investasi:

Common stock – Serena Co. $240,000
Other contributed capital – Serena Co. $55,000
Retained Earnings – Serena Co. $20,500
Difference between implied and book value $49,206
Investment in Serena Co. $310,000
Non – controlling interest in equity $54,706

Jurnal eliminasi untuk rugi dan dividend:

Investment in Serena Co. $20,500
Dividend declared $12,000
Equity in subsidiary loss $8,500

Jurnal eliminasi untuk selisih IV & BV:

Goodwill $49,206
Difference between implied and book value $49,206

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JAWABAN UJIAN

LIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY (LO3)

(40%)

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JAWABAN UJIAN

CHANGES IN OWNERSHIP INTEREST(LO4) (20%)

1. Jurnal Park Co.:
1/1/2013 Investment in Steel Co. $365,000
Cash $365,000
1/1/2014 Investment in Steel Co. $960,000
Cash $960,000
1/1/2015 Investment in Steel Co. $1,890,000
Cash $1,890,000

Calculation of implied value of Steel Co.:

Payment by Park Co. for 45% interest $1,890,000
Percent acquired 45%
Implied value of Steel Co. $4,200,000
Ownership interest 80%
Implied value of 80% ownership interest $3,360,000

CAD Schedule:
Parent Share NCI Share Total Value
  (80%) (20%) (100%)
Value implied by purchase price 3.360.000 840.000 4.200.000
       
Less: Book value of equity acquired      
Common stock 1.920.000 480.000 2.400.000
Retained earnings 504.000 126.000 630.000
  2.424.000 606.000 3.030.000
Difference between implied & book value 936.000 234.000 1.170.000
Record goodwill (936.000) (234.000) (1.170.000)
Balance - - -

2. Revaluation:
Initial purchase price ($365,000 + $960,000) $1,325,000
Change in Steel Co. retained earnings since acquisition $59,500
[10% x ($630,000 – 260,000)] + [25% x ($630,000 – 540,000)]
Carrying value (implied) of initial investment $1,384,500

Implied value ($14 x 105,000) $1,470,000

Implied carrying value of initial share $1,384,500
Revaluation gains $85,500

Jurnal Park Co.:

Investment in Steel Co. $85,500
Gain on revaluation $85,500
Jurnal 31 Dec, 2015:
Investment in Steel Co. $59,500
1/1 Retained earnings – Park Co. $59,500

Jurnal eliminasi:
Common stock – Steel Co. $2,400,000
1/1 Retained earnings – Serena Co. $630,000
Difference between implied and book value $1,170,000
Investment in Steel Co. $3,360,000
Non–controlling interest in equity $840,000

3. Jika anak perusahaan menerbitkan saham baru tidak akan berpengaruh pada akun investasi karena Park Co.
menggunakan metode biaya sehingga tidak ada perubahan pada nilai investasinya ketika adanya pergerakan
saham baru.
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