FM-BINUS-AA-FPU-579/R3

BINUS University
BINUS ONLINE LEARNING Semester: Odd/ Even *)
 Graduate Program  Undergraduate Program Period: 1 / 2 *)
Academic Year:
 Final Exam  Others Exam:
2020/2021
Faculty / Dept. : Binus Online Learning/Akuntansi
Course : ACCT6335 Advanced Accounting Student ID : 2201866636
Day/ Date : Senin-Senin/ 15 - 22 Februari 2021
BULC : Bekasi, Jakarta, Palembang, Semarang Name : Hadassah Yelina D
Class : TKFA
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 22 Februari 2021 dalam bentuk file dan submit melalui portal ujian
v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf
Contoh : ACCT6335-Advanced Accounting-2012345678.pdf

PERTANYAAN UJIAN
Variasi 3
ESSAY (20%)
1. Apakah terdapat perbedaan jika perusahaan melakukan akuisisi aset dan akuisisi saham? Jika
ada/tidak jelaskan. Apakah terdapat efek akuisisi 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) (25%)
Pada tanggal 1 Januari 2009, Plate Company membeli 80% saham biasa di Set Company seharga $
700.000, sejumlah $ 20.000 lebih dari nilai buku ekuitas yang diperoleh. Kelebihan tersebut terkait dengan
kepemilikan tanah Set Company. Kutipan dari bagian laba ditahan konsolidasi dari kertas kerja laporan
konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2009, adalah sebagai berikut:

Set Company Consolidated

Balances
1/1/09 retained earnings 200,0000 880,000

Net income from above 130,000 420,000

Dividends declared (50,000) (88,000)

12/31/09 retained earnings to the balance sheet 280,000 1,212,000

Pemegang saham perusahaan Set terdiri dari saham biasa dan laba ditahan saja.

Diminta:
a. Siapkan jurnal eliminasi untuk persiapan kertas kerja laporan konsolidasi pada tanggal 31 Desember
2009, dengan asumsi penggunaan cost method
b. Siapkan jurnal eliminasi untuk persiapan kertas kerja laporan konsolidasi pada tanggal 31 Desember
2009, dengan asumsi penggunaan equity method

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c. Tentukan total kepentingan non-pengendali yang akan dilaporkan pada neraca konsolidasian pada
tanggal 31 Desember 2009. Bagaimana perbedaan kepentingan non-kontrol antara metode biaya dan
metode ekuitas?

ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF PROPERTY

AND EQUIPMENT (LO3) (35%)

Induk mempunyai 80% saham biasa perusahaan Anak seharga $1.600.000 pada tanggal 1 Januari 2012,
ketika laba ditahan Anak adalah $800.000.
Awal tahun 2014, Induk menjual aset tetap ke Anak seharga $360.000. Harga perolehan asset ini seharga
$400.000 pada tanggal 1 Januari 2004, estimasi umur depresiasi saat itu adalah 25 tahun. Metode
depresiasi yang digunakan adalah garis lurus. Berikut trial balance per 31 Desember 2015 perusahaan
induk dan anak.

Induk Anak
Current assets 568,000 271,000
Fixed assets 1,972,000 830,000
Other assets 1,000,800 1,600,000
Investment in Anak 1,600,000
Dividend declared 120,000 100,000
Cost of goods sold 942,000 795,000
Other expenses (including depreciation) 145,000 90,000
Income tax expense 187,200 90,000
Total 6,535,000 3,776,000

Liabilities 305,000 136,000

Accumulated depreciation 375,000 290,000
Sales 1,475,000 1,110,000
Dividend income 80,000
Common stock 3,000,000 1,200,000
Retained earnings 1/1 1,300,000 1,040,000
Total 6,535,000 3,776,000

Diminta:
Siapkan kertas kerja laporan konsolidasi per 31 Desember 2015 dengan cost method

CHANGES IN OWNERSHIP INTEREST (LO4) (20%)

Serena Company memiliki 300.000 saham $9 par value saham biasa yang beredar setiap saat dan saldo
laba ditahan seperti yang ditunjukkan di sini:

Retained Earnings
January, 1, 2013 $260,000
January, 1, 2014 540,000
January, 1, 2015 630,000
January, 1, 2016 820,000

Peter Company mengakuisisi saham Serena Company melalui pembelian pasar terbuka sebagai berikut:

Date %Acquired Shares Cost

1/1/13 10% 30,000 $365,000
1/1/14 25% 75,000 960,000
1/1/15 45% 135,000 1,890,000
Perusahaan Serena menyatakan tidak ada dividen selama periode ini. Nilai wajar aset dan liabilitas Serena
Company kurang lebih sama dengan nilai buku mereka sepanjang periode ini (2013 hingga 2015). Peter
Company 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.

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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
control, and concept of control, and concept of
concept of control, and concept of control, group reporting are group reporting are
concept of group and concept of group applied with minor error applied with minor error
LO 1 reporting. reporting are clearly and supported with limited and/or not supported with
explained and examples example
supported with
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
the date and after the after the acquisition are after the acquisition are
date and after the acquisition are clearly prepared with minor error prepared some error
acquisition prepared
LO 2

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

1. Terdapat perbedaan ketika perusahan me akuisisi asset dan saham. Ketika perusahaan me akusisi maka mereka akan
memperoleh yang lebih besar. sedangkan perusahaan yang di akuisisi mempunyai kemungkinan besar untuk tetap
berdiri dan bisa berkembang lebih besar lagi. Karena tujuan dari akuisisi adalah untuk menjaga eksistensi perusahaan.
Dan ada efek akusisi terhadap laporan keuangan perusahaan. Perusahaan induk dan anak harus meng gabungkan
laporan keuangan mereka menjadi laporan keuangan konsolidasi.
2. Jurnal eliminasi di perlukan untuk menyesuaikan total saldo akun dari perusahaan – perusahaan yang di konsolidasi.
Selain itu jurnal eliminasi juga diperlukan untuk mengeliminasi akun – akun yang bersifat timbal balik, yaitu akun yang
sama yang dicatat oleh perusahaan induk dan perusahaan anak.
Akun yang perlu dieliminasi dalam neraca konsolidasi ( saat tanggal akuisisi ) :
Akun di perusahaan induk Akun di Perusahaan Anak
Investment in subsidiary Equity
Intercompany receivable (payable) Intercompany payable (receivable)
Advances to subsidiary (from subsidiary) Advances from parents (to parent)
Interest revenue (interest expense) Interest expense (interest revenue)
Dividend revenue (dividend declared) Dividends declared (dividend revenue)
Managemet fee received from subsidiary Management fee paid to parent
Sales to subsidiary (purchases of inventory from subsidiary) Purchase of inventory from parent (sales to parent)

Akun yang perlu dieliminasi setelah akuisisi :

- Jurnal eliminasi untuk investasi
- Jurnal eliminasi untuk selisih antara implied value dan book value
- Jurnal eliminasi untuk dividen
Jurnal-jurnal eliminasidi atas ini diperlukan untuk menghilangkan transaksi antara perusahaan induk dengan
perusahaan anak (intercompany transactions).

CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION (LO2) (25%)

Workpaper Entries and NCI
Cost of investment $ 700.000
Excess cost allocated to the land $ (20.000)
Book value acquired ( 90% ) $ 680.000

Total stockholders' equity - Set Company ($680.000/80%) $ 850.000

Retained earnings, 1/1/09 $ (200.000)
Common stock, Set Company, 1/1/09 $ 650.000

Computation and Allocation of Difference between Implied and Book Value Acquired
Parent Share NCI Share Total value
80% 20% 100%
Purchase price and implied value $700.000 $175.000 $875.000
Book value of equity acquired ($680.000) ($170.000) ($850.000)
Difference beetwen implied and book value $20.000 $5.000 $25.000
Record new goodwil ($20.000) ($5.000) ($25.000)
Balance $0 $0 $0

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Jurnal Eliminasi dengan Cost Method

Debit Credit
Dividend Income (80% x 50.000) $40.000
Dividends Declared - Set Company $40.000

Debit Credit
Land $25.000
Difference between Implied and Book Value $25.000

Debit Credit
Common Stock - Set Company ($850.000 – $200,000) $650.000
Retained Earnings 1/1/09 - Set Company $200.000
Difference between $25.000
Investment in Set Company $700.000
Noncontrolling Interest $175.000

Jurnal Eliminasi dengan Equity Method

Debit Credit
Equity Income 80% x $130.000 $104.000
Dividends Declared - Set Company 80% x $50.000 $40.000
Investment in Set Company $64.000

Debit Credit
Land $25.000
Difference between Implied and Book Value $25.000

Debit Credit
Common Stock - Set Company ($850.000 – $200,000) $650.000
Retained Earnings 1/1/09 - Set Company $200.000
Difference between $25.000
Investment in Salt Company $700.000
Noncontrolling Interest $175.000

Noncontrolling Interest
175.000 + (20% x $130.000) – (20% x $50.000) = $191.000
Tidak ada perbedaan kepentingan non-control antara metode biaya dan metode ekuitas

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ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF PROPERTY

AND EQUIPMENT (LO3) (35%)

Elimination Consolidated
Income Statement PT Induk PT Anak NCI
Debit Credit Balance
Sales 1.475.000 1.110.000 2.585.000
Dividend income 80.000 80.000 -
Total revenue 1.555.000 1.110.000 2.585.000
Cost of goods sold 942.000 795.000 1.737.000
Other expenses (including
145.000 90.000
depreciation) 12.000 223.000
Total cost and expense 1.087.000 885.000 1.972.000
Net income 468.000 225.000 613.000
Noncontrolling interest 48.000 -63.000
Net income 468.000 225.000 80.000 12.000 48.000 550.000

NCI in consolidated balance = 20% x (225.000 + 15.000) = 48.000

Elimination Consolidated
Retained Earning Statement PT Induk PT Anak NCI
Debit Credit Balance
Induk 1.300.000 96.000 192.000 1.204.000
9.600
Anak 1.040.000 1.040.000
Net income 468.000 225.000 80.000 12.000 48.000 722.000
Dividend declared -120.000 -100.000 80.000 -12.000 -128.000
Retained Earning 12/31 1.648.000 1.165.000 1.216.000 293.600 51.000 1.798.000

Elimination Consolidated
Balance Sheets PT Induk PT Anak NCI
Debit Credit Balance
Investment in Anak 1.600.000 192.000 1.792.000 0
Fixed assets 1.972.000 830.000 40.000 2.762.000
Current assets 568.000 271.000 839.000
Other assets 1.000.800 1.600.000 2.600.800
Accumulated depreciation -375.000 -290.000 24.000 160.000 -481.000
Total Assets 4.765.800 2.411.000 5.720.800
Liabilities 305.000 136.000 441.000
Common stock 3.000.000 1.200.000 1.200.000 3.000.000
Retained earnings 1.648.000 1.165.000 1.216.000 293.600 51.000 1.303.400
NCI in net assets 24.000 448.000 424.000
24.000 4.744.400
475.000
Total Liab & Equity 4.765.800 2.411.000 2.696.000 2.717.600 5.720.800

Accumulated Carrying Depreciation

Cost Depreciation Value Life Expense
Original cost $400.000 $160.000 $240.000 10 yr $24.000
Selling price $360.000 0 $360.000 10 yr $36.000
Difference $40.000 $160.000 $(120.000) $(12.000)

Asset 40.000
Retained earning – Induk ($120.000 x 80%) 96.000
Noncontrolling interest ($120.000 x 20%) 24.000
Accumulated Depreciation 160.000

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Accumulated Carrying Depreciation

Cost Depreciation Value Life Expense
Original cost $400.000 $160.000 $240.000 10 yr $24.000
Selling price $360.000 0 $360.000 10 yr $36.000
Difference $40.000 $160.000 $(120.000) $(12.000)

Accumulated Depreciation 24.000

Other expense ( Depreciation expense ) 12.000
Retained earning – Induk (12.000 x 80%) 9.600
Noncontrolling interest (12.000 x 20%) 2.400

Acquisition date retained earnings 800.000

Retained earning 1/1 1.040.000
Increase 240.000
Ownership percentage 80%
192.000

Investment In Anak 192.000

Retained earning – Induk 192.000

Dividend income 80.000

Dividend declared 80.000

Beg. Retained earning – Anak 1.040.000

Common stock – Anak 1.200.000
Investment in Anak 1.792.000
Noncontrolling interest 448.000

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CHANGES IN OWNERSHIP INTEREST (LO4) (20%)

P.Company purchased S.company common stock on the open market for cash :
January 1, 2013 30.000 shares (10% of 300.000 shares ) 365.000
January 1,2014 75.000 shares( 25% of 300.000 shares ) 960.000
January 1,2015 135.000 shares ( 45% of 300.000 shares ) 1.890.000
Total 240.000 shares ( 80% of 300.000 shares ) 3.215.000

P Company’s Books :
January 2013
Investment in S Company 365.000
Cash 365.000
January 2014
Investment in S Company 960.000
Cash 960.000
January 2015
Investment in S Company 1.890.000
Cash 1.890.000

Payment by P Comp for 35% 1.325.000

Percent acquired 35%
Implied value of S Comp 463.750
Ownership interest 80%
Implied value of 80% ownership interest $371.000

Computation and Allocation of Difference Schedule

Parent share Noncontrolling interest Entire value
Value implied by purchase price $371.000 92.750 463.750
Less : Book value of equity acquired 344.000 89.750 433.750
Difference between implied and book value 27.000 3.000 30.000
Record goodwill (27.000) (3.000) (30.000)
Balance 0 0 0

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