NIM : 1805084004
Kelas : Ak-6I
Matkul : Akuntansi Keuangan Lanjutan 2
Dosen : Ibu Rini Indahwati S.E., Ak., M.Si., CA
Tanggal : 05 Mei 2021
Liabilities &
Shareholders Equity:
Current Liabilities Rp 110,000,000 Rp 50,000,000 Rp 160,000,000
Equity:
Capital Stock Rp 130,000,000 Rp 45,000,000 Rp 45,000,000 Rp 130,000,000
Additional PIC Rp 250,000,000 Rp 45,000,000 Rp 45,000,000 Rp 250,000,000
Retained Earnings Rp 200,000,000 - Rp 200,000,000
Undervalution
Fair Value Book Value
(overvalution)
Inventories Rp 100,000,000 Rp 70,000,000 Rp 30,000,000
Land Rp 90,000,000 Rp 50,000,000 Rp 40,000,000
Builiding (masa
manfaat 20 tahun) Rp 200,000,000 Rp 110,000,000 Rp 90,000,000
Equipment (masa
manfaat 5 tahun) Rp 60,000,000 Rp 120,000,000 -Rp 60,000,000
Rp 100,000,000
Fair Value perusahaan (100/75×480.000.000) Rp 640,000,000
Nilai tercatat aset neto (250 + 80 juta) Rp 330,000,000
Selisih nilai wajar atas nilai tercatat aset neto Rp 310,000,000
Selisih dialokasikan ke berbagai akun Rp 100,000,000
Goodwill Rp 210,000,000
Rp 310,000,000
( Metode Cost)
Adjustment & Eliminations Consolidated
PT Bumi PT Karya
Debit Credit Balance Sheet
Assets:
Current Assets Rp 200,000,000 Rp 150,000,000 Rp 350,000,000
Non Current Assets:
Plant, Property and
Equipment Rp 650,000,000 Rp 240,000,000 Rp 890,000,000
Investment in K Rp 250,000,000 - Rp 250,000,000
Total Assets Rp 1,100,000,000 Rp 390,000,000 Rp 1,240,000,000
Liabilities &
Shareholders Equity:
Current Liabilities Rp 180,000,000 Rp 90,000,000 Rp 270,000,000
Equity:
Capital Stock Rp 175,000,000 Rp 60,000,000 Rp 60,000,000 Rp 175,000,000
Additional PIC Rp 320,000,000 Rp 115,000,000 Rp 115,000,000 Rp 320,000,000
Retained Earnings Rp 425,000,000 Rp 125,000,000 Rp 75,000,000 Rp 475,000,000
(Metode Equity)
Adjustment & Eliminations Consolidated
PT Bumi PT Karya
Debit Credit Balance Sheet
Assets:
Current Assets Rp 200,000,000 Rp 150,000,000 Rp 350,000,000
Non Current Assets:
Plant, Property and
Equipment Rp 650,000,000 Rp 240,000,000 Rp 890,000,000
Investment in K Rp 300,000,000 - Rp 300,000,000
Total Assets Rp 1,150,000,000 Rp 390,000,000 Rp 1,240,000,000
Liabilities &
Shareholders Equity:
Current Liabilities Rp 180,000,000 Rp 90,000,000 Rp 270,000,000
Equity:
Capital Stock Rp 175,000,000 Rp 60,000,000 Rp 60,000,000 Rp 175,000,000
Additional PIC Rp 320,000,000 Rp 115,000,000 Rp 115,000,000 Rp 320,000,000
Retained Earnings Rp 475,000,000 Rp 125,000,000 Rp 125,000,000 Rp 475,000,000
Goodwill:
Total nilai PT Permai(100/90 x Rp 108.000.000) Rp 120,000,000
Nilai wajar aset neto PT Permai (45 + 70 jt) Rp 115,000,000
Goodwill Rp 5,000,000
( Metode Cost)
Adjustment & Eliminations Consolidated
PT Indo PT Permai
Debit Credit Balance Sheet
Income Statement:
Sales Rp 300,000,000 Rp 68,000,000 Rp 368,000,000
Dividend Income Rp 9,000,000 Rp 9,000,000
Expenses Rp 234,500,000 Rp 34,500,000 -Rp 269,000,000
Net Income Rp 74,500,000 Rp 33,500,000
NCI Expense Rp 3,350,000 -Rp 3,350,000
Consolidated Net
Income Rp 95,650,000
Retained Earnings
Beginning Rp 3,350,000 Rp 45,000,000 Rp 45,000,000 Rp 3,350,000
Add: Net Income Rp 74,500,000 Rp 33,500,000 Rp 95,650,000
Deduct: Dividend Rp 49,850,000 Rp 10,000,000 Rp 9,000,000 Rp 49,850,000
Rp 1,000,000
Retained Earning Dec
31 Rp 28,000,000 Rp 68,500,000 Rp 49,150,000
Balance Sheet:
Cash Rp 50,000,000 Rp 25,000,000 Rp 75,000,000
Other Current Assets Rp 70,000,000 Rp 50,000,000 Rp 120,000,000
Investment in P Rp 108,000,000 Rp 108,000,000
Plant, Property and
Equipment Rp 350,000,000 Rp 113,000,000 Rp 463,000,000
Accumulated
Depreciation Rp 40,000,000 Rp 28,000,000 Rp 68,000,000
Goodwill Rp 5,000,000 Rp 5,000,000
Total Asssets Rp 538,000,000 Rp 160,000,000 Rp 595,000,000
Liabilities Rp 110,000,000 Rp 21,500,000 Rp 131,500,000
Share Capital Rp 400,000,000 Rp 70,000,000 Rp 70,000,000 Rp 400,000,000
Retained Earning Dec
31 Rp 28,000,000 Rp 68,500,000 Rp 49,150,000
NCI 1 Jan Rp 12,000,000
NCI 31 Dec Rp 2,350,000 Rp 14,350,000
Total Liabilities &
Equity Rp 538,000,000 Rp 160,000,000 Rp 595,000,000
( Metode Equity)
Adjustment & Eliminations Consolidated
PT Indo PT Permai
Debit Credit Balance Sheet
Income Statement:
Sales Rp 300,000,000 Rp 68,000,000 Rp 368,000,000
Income from
Investment Rp 30,150,000 Rp 30,150,000
Expenses Rp 234,500,000 Rp 34,500,000 -Rp 269,000,000
Net Income Rp 95,650,000 Rp 33,500,000
NCI Expense Rp 3,350,000 -Rp 3,350,000
Consolidated Net
Income Rp 95,650,000
Retained Earnings
Beginning Rp 3,350,000 Rp 45,000,000 Rp 45,000,000 Rp 3,350,000
Add: Net Income Rp 95,650,000 Rp 33,500,000 Rp 95,650,000
Deduct: Dividend Rp 49,850,000 Rp 10,000,000 Rp 9,000,000 Rp 49,850,000
Rp 1,000,000
Retained Earning Dec
31 Rp 49,150,000 Rp 68,500,000 Rp 49,150,000
Balance Sheet:
Cash Rp 50,000,000 Rp 25,000,000 Rp 75,000,000
Other Current Assets Rp 70,000,000 Rp 50,000,000 Rp 120,000,000
Investment in P Rp 129,150,000 Rp 21,150,000
Rp 108,000,000
Plant, Property and
Equipment Rp 350,000,000 Rp 113,000,000 Rp 463,000,000
Accumulated
Depreciation Rp 40,000,000 Rp 28,000,000 Rp 68,000,000
Goodwill Rp 5,000,000 Rp 5,000,000
Total Asssets Rp 559,150,000 Rp 160,000,000 Rp 595,000,000
Liabilities Rp 110,000,000 Rp 21,500,000 Rp 131,500,000
Share Capital Rp 400,000,000 Rp 70,000,000 Rp 70,000,000 Rp 400,000,000
Retained Earning Dec
31 Rp 49,150,000 Rp 68,500,000 Rp 49,150,000
NCI 1 Jan Rp 12,000,000
NCI 31 Dec Rp 2,350,000 Rp 14,350,000
Total Liabilities &
Equity Rp 559,150,000 Rp 160,000,000 Rp 595,000,000