Nama: Priyskilia M

Nim: A031191003
TUGAS MINGGU KE-10
P memiliki 90% saham biasa S. Pada tanggal 1 Januari 2017, telah terjadi transaksi jual beli mesin antara
tersebut dibeli dengan harga $ 42.000 pada tanggal 1 Januari 2015 dengan cost $40.000 dan memiliki ma
Dengan demikian, sisa masa manfaat mesin per 1 januari 2017 adalah 3 tahun. Penyusutan dilakukan de
lurus. Pada tanggal 31 Desember 2019, mesin tersebut dijual kepihak luar sebesar Rp. 45.000.

Diminta: Buat Jurnal transakasi dan Jurnal eliminasi untuk penyusunan konsolidasi juka asumsi penjuala

Penyelesaian :
Depreciation Expense = (cost - residual) / Useful Life
= $ 40,000 / 5 tahun
= $ 8,000

Book Value = Cost - Accumulated Depreciation

= $ 40,000 - $ 16,000
= $ 24,000

Unrealized Profit = Harga Jual - Book Value

= $ 42,000 - $ 24,000
= $ 18,000

DOWNSTREAM
P menjual ke Subsidiary (S) -> (S membeli dari P)
JURNAL TRANSAKSI 2017
Unrealized profit Income From S $ 18,000
1 January 2017 Investment in S

Realized Profit Through Depreciation Investment in S $ 6,000

*18.000 / 3 tahun = 6.000 Income From S

Realized profit through sales outside

No Entry

JURNAL ELIMINASI 2017

Unrealized profit Gain $ 18,000
Equipment

Realized Profit Through Depreciation Acc. Depreciation $ 6,000

*18.000/3 tahun= 6.000 Dep. Expense

Realized profit through sales outside

No Entry
UPSTREAM
Subsidiary (S) menjual ke Induk (P) -> (P membeli dari S)
JURNAL TRANSAKSI 2017
Unrealized profit Income From S $ 16,200
1 January 2017 Investment in S
*18.000 x 90%

Realized Profit Through Depreciation Investment in S $ 5,400

*18.000 / 3 tahun x 90% = 5.400 Income From S

Realized profit through sales outside

No Entry

JURNAL ELIMINASI 2017

Unrealized profit Gain $ 18,000
Equipment

Realized Profit Through Depreciation Acc. Depreciation $ 6,000

*18.000/3 tahun= 6.000 Dep. Expense

Realized profit through sales outside

No Entry
 transaksi jual beli mesin antara P dan S. Mesin
n cost $40.000 dan memiliki masa manfaat 5 tahun.
ahun. Penyusutan dilakukan dengan metode garis
sebesar Rp. 45.000.

onsolidasi juka asumsi penjualan downstream dan upstream

17 2018 2019
No Entry No Entry
$ 18,000

Investment in S $ 6,000
No Entry
$ 6,000 Income From S $ 6,000

Investment in S
ntry No Entry
Income From S

17 2018 2019
Investment in S $ 12,000
No Entry
$ 18,000 Acc. Depreciation $ 6,000
Equipment (K) $ 18,000

Acc. Depreciation $ 6,000

No Entry
$ 6,000 Dep. Expense $ 6,000

Investment in S
ntry No Entry Acc. Depreciation
Dep. Expense
17 2018 2019

$ 16,200 No Entry No Entry

Investment in S $ 5,400
No Entry
$ 5,400 Income From S $ 5,400

Investment in S
ntry No Entry
Income From S

17 2018 2019
Investment in S (90%) $ 10,800
$ 18,000 NCI (10%) $ 1,200
No Entry
Acc. Depreciation $ 6,000
Equipment $ 18,000

Acc. Depreciation $ 6,000

No Entry
$ 6,000 Dep. Expense $ 6,000

Investment in S (90%)
NCI (10%)
ntry No Entry
Acc. Depreciation
Equipment
 2019
No Entry

No Entry

$ 6,000
$ 6,000

2019
No Entry

No Entry

$ 6,000
$ 12,000
$ 18,000
 2019

No Entry

No Entry

$ 5,400
$ 5,400

2019

No Entry

No Entry

$ 5,400
$ 600
$ 12,000
$ 18,000