Penyusunan Laporan Keuangan Konsolidasian pada saat Saham Anak dimiliki oleh Anak

Perusahaan yang Lainnya menggunakan Metode Biaya dan Ekuitas

Ilustrasi Soal Subsidiary Stock Mutually Held (Konvensional)
P memiliki 80% saham S; S memiliki 70% saham T; T memiliki 10% saham S.
P membeli 80% saham S pada 2 Januari 2014 senilai $260.000. Saat itu stockholders’ equity S terdiri dari
capital stock $200.000 dan retained earnings $105.000. Fair value dan book value net asset S sama. Selisih
cost dengan fair value dialokasikan ke goodwill 20.000.
S membeli 70% saham T pada 2 Januari 2015 senilai $100.000. Saat itu stockholders’ equity S terdiri dari
capital stock $100.000 dan retained earnings $40.000. Fair value dan book value net asset S sama. Selisih
cost dengan fair value dialokasikan ke goodwill 10.000.
T membeli 10% saham S pada 31 Desember 2015 senilai $40.000. Saat itustockholders’ equity S terdiri dari
capital stock $200.000 dan retained earnings $200.000. Fair value net asset S sama.
Untuk tahun 2016 ketiga perusahaan melaporkan laba masing-masing dan dividen sebagai berikut:

P S T Total
Net income from separate operation $112.000 $51.000 $40.000 $203. 000
Dividend 50.000 30.000 20.000 100.000

Menghitung NCI Expense dan Income from:

P = 112.000 + 0,8S
S = 51.000 + 0,7T
T = 40.000 + 0,1S
S = 51.000 + {0,7 x (40.000 + 0,1S)}
S = 51.000 + 28.000 + 0,07S
0,935 = 79.000 → S = 84.946
P = 112.000 + (0.8 x 84.946) = 179.957
T = 40.000 + (0,1 x 84.946) = 48.495
Income from S = 179.957 – 112.000 = 67.957
Income from T = 70% x 48.495 = 42.441
NCI Expense S 0,1 x 84.946 = 8.495
NCI E xpense T 0,3 x 48.495 = 14.548

Adj. & Elim. Consolida

Account p S T D C ted
Statement
Income Statement
Sales 412.000 161.000 100.000 673.000
Income From S 67.957 a.67.957
Income From T 14.000 d.14.000
 Dividend Income 3.000 c.3.000
Cost of Sales 220.000 70.000 40.000 330.000
Other Expense 80.000 40.000 20.000 140.000
NCI S 8.495
NCI T 14.548
Net Income 136.000 65.000 43.000 179.957
RE
RE, beg. P 324.000 400.000
RE, beg. S 200.000 i.200.000
RE, beg. T 80.000 g. 80.000
Add: Net Income 136.000 65.000 43.000 179.957
Deduct. Dividend 50.000 30.000 20.000 a.24.000 50.000
c.3.000
b.3.000
d.14.000
f.6.000
RE, end 410.000 235.000 103.000 557.957
Balancesheet Cash 60.000 50.000 43.000 153.000
Other Current Assets 250.000 90.000 70.000 410.000
Plant Assets-net 550.000 200.000 130.000 980.000
Invesment in S (80%) 260.000 b.76.000 i.336.000
Invesment in T (70%) 105.000 a.28.000 g.133.000
Invesment in s (10%) 40.000 i.40.000
Good Will g.10.000 30.000
i.20.000
Total Asset 1.120.000 545.000 283.000 1.573.000
Liabilities 210.000 110.000 80.000 400.000
Capital Stock 500.000 200.000 100.000 g.100.000 500.000
i.200.000
RE 410.000 235.000 103.000 557.957
NCI S i.44.000 44.495
h.5.495
NCI T g.57.000
f.8.548
Total Liab.
1.120.000 545.000 283.00 1.573.000
&Equities

Sub Stock Mutually Held; Conventional

P

80%

70% 10%

T
Pendapatan Terpisah:
P: 112.000
S: 51.000
T: 40.000
Dividen:
P: 50.000
S: 30.000
T: 20.000
Ada Excess
P membeli S dengan Excess 2.500, alokasi ke paten 5 tahun
Amortisasi Patent per Tahun (2.500/5=500)
P = 112.000 +0,8S
S = (51.000 + 2.500) +0,7T
T = 40.000 + 0,1S

S = 82.258
T = 48.226
P = 177.806

CI = 1P
CI = 177.806
NCI Share S = 0,1S
NCI Share S = 8.226
NCI Share T = 0,3 t
NCI Share T = 14.4668
CI + NCI = Total. Separated Income – Amort Patent
177.806 +8.226 + 14.468 = 112.000 +51.000 + 40.000 – 2.500
200.500 = 200.500
 (10%)
Goodwill g 10,000 30,000
i 20,000
Total Assets 1,120,000 545,000 283,000 1,573,000
Liabilities 210,000 110,000 80,000 400,000
Capital stock 500,000 200,000 100,000 g100,000 500,000
i200,000
Retained earnings 410,000 235,000 103,000 557,957
NCI S i 44,000 49,495
h 5,495
NCI T g 57,000 65,548
f 8,548
Total liabilities 1,120,000 545,000 283,000 1,573,000
& equities
Metode Ekuitas
Laporan keuangan ketiga perusahaan, kertas kerja konsolidasi, dan jurnal eliminasi
ketiga perusahaan tahun 2016 bila P menggunakan equity method tampak sebagai berikut :
Coba pakai metode lain: conventional

P = 112,000 + 0.8S Adjustments & Consolidat

P S T Eliminations ed
S = 51,000 + 0.7T Debit Credit statements
Income Statement
T = 40,000 + 0.1 S
Sales 412,000 161,000 100,000 673,000
S =
Income from S51,000 + {0.7 x (40,000
64,880 + 01S)} e 24,000
S = 51,000
Income from T + 28,000 +0.07S 30,100 d 14,000
Dividend0.93S
income= 79,000 3,000 c 3,000
Cost of sales 220,000 70,000 40,000 330,000
Other expenses
S = 84,946 80,000 40,000 20,000 140,000
NCI S h 8,495 8,495
P = 112,000 + (0.8 x 84,946) = 179,957
NCI T f 14,548 14,548
T = 40,000 + (0.1
Net income x 84,946) 81,100
176,880 = 48,495 43,000 179,957
RetainedIncome
earningsfrom S = 179,957 – 112,000 = 67,957
Retained earnings, 324,000 b 76,000 400,000
beg P NCI Expense S 0.1 x 84,946 = 8,495
RetainedNCI
earnings,
Expense T 0.3 x 48,495=200,000
14,548 I 200,000 a 28,000 28,000
beg S
Retained earnings,
Sedangkan 80,000
kalau P menggunakan metode equity, worksheetgtampak
80,000sbb:
beg T
Add: net income 136,000 65,000 43,000 179,957
Deduct: Dividend 50,000 30,000 20,000 e 24,000 50,000
c 3,000
h 3,000
d 14,000
f 6,000
Retained earnings, 410,000 235,000 103,000 557,957
end
Balance sheet
Cash 60,000 50,000 43,000 153,000
Other current 250,000 90,000 70,000 410,000
assets
Plant assets - net 550,000 300,000 130,000 980,000
Investment in S 260,000 b 76,000 l 336,000
(80%)
 Adjustments & Consolidtd
P S T Eliminations statement
Debit Credit
Income Statement
Sales 412,000 161,000 100,000 673,000
Income from S 67,957 a 67,957
Income from T 14,000 d 14,000
Dividend income 3,000 c 3,000
Cost of sales 220,000 70,000 40,000 330,000
Other expenses 80,000 40,000 20,000 140,000
NCI S h 8,495 8,495
NCI T f 14,548 14,548
Net Income 136,000 65,000 43,000 179,957
Retained earnings beg 324,000 400,000
P
Retained earnings beg 200,000 I 120,000
S
Retained earnings beg 80,000 g 80,000
T
Add: net income 136,000 65,000 43,000 179,957

Deduct: Dividend 50,000 30,000 20,000 a 24,000 50,000

c 3,000

h 3,000

d 14,000

f 6,000

Retained earnings, 410,000 235,000 103,000 557,957

End

Balance sheet

Cash 60,000 50,000 43,000 153,000

Other current 250,000 90,000 70,000 410,000

Assets

Plant assets – net 550,000 300,000 130,000 980,000

Investment in S 260,000 b 76,000 l 336,000

(80%)

Investment in T 105,000 a 28,000 g133,000

(70%)

Investment in S 40,000 l 40,000

(10%)

Goodwill g 10,000 30,000

i 20,000

Total Assets 1,120,000 545,000 283,000 1,573,000

Liabilities 210,000 110,000 80,000 400,000

Capital stock 500,000 200,000 100,000 g100,000 500,000

i200,000

Retained earnings 410,000 235,000 103,000 557,957

 NCI S i 44,000 49,495

h 5,495

NCI T g 57,000 65,548

f 8,548

Total liabilities 1,120,000 545,000 283,000 1,573,000

& equities

Sedangkan kalau P menggunakan metode equity, worksheet tampak sbb:

Adjustments & Consolidtd
P S T Eliminations statement
Debit Credit
Income Statement
Sales 412,000 161,000 100,000 673,000
Income from S 67,957 a 67,957
Income from T 14,000 d 14,000
Dividend income 3,000 c 3,000

Income from S = 179,957 – 112,000 = 67,957

Income from T = 70% x 48,495 = 42,441
P = 112,000 + 0.8S
S = 51,000 + 0.7T
T = 40,000 + 0.1 S
S = 51,000 + {0.7 x (40,000 + 01S)}
S = 51,000 + 28,000 +0.07S
0.93S = 79,000  S = 84,946
P = 112,000 + (0.8 x 84,946) = 179,957
T = 40,000 + (0.1 x 84,946) = 48,495
Income from S = 179,957 – 112,000 = 67,957
NCI Expense S 0.1 x 84,946 = 8,495
NCI Expense T 0.3 x 48,495= 14,548