ILUSTRASI:

Pal Corporation acquired 80 % of the outstanding voting stock of Sal Corporation for $91,000
cash on Janjuary 1,2012, when Sals stockholders equity was $130,000. All the assets and
liability of Sal were stated at fair values (equal to book values) when Pal acquired its 80% interest.
Financial statements of the two corporations at and for the year ended December 31, 2012, are
summarized as follows (in thousands):

Sale
Income from S
COGS
Operating Expense
Net Income
Add;R/E january 1
Deduct:Dividens
R/E Dec31

80%
P
620
24
(400)
(154)
90
130
(60)
160

S
200
(130)
(40)
30
22
(20)
32

Balance sheet at Dec 31

Cash
Receivable-net
Inventories
Plant & Assets-net
Investment in S
Total Asset

93
120
48
240
99
600

30
60
40
70
200

Account Payable
Other Liabilities
Cap Stock $10 par
Other PIC
R/E
Total Equity

60
40
300
40
160
600

36
24
100
8
32
200

Prepare financial consolidation as of December 31.2012

LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012
ELIMINASI & PENYE
AKUN
PT.P
80%
SUAIAN
PT.S
D
K
PENJUALAN
620
200
PNDPTN DR PT.S
24
1
24
COGS
(400)
(130)
BIAYA OPERASI
(154)
(40)
BAGIAN PENDAPATAN NONPENGENDALI (30X20%)
2
6
BAGIAN LABA PENGENDALI
90
30
LAPORAN LABA DITAHAN
LABA DTHN PT.P
130

LABA DITHN PT.S (1/1/12)

BAGIAN LABA PENGENDALI
DIVIDEN:

90
(60)

22
30
(20)

LABA DTHN PER 31/12/2012

160

32

NERACA:
KAS
PIUTANG
PERSEDIAAN
INVSTS PD PT.S

93
120
48
99

30
60
40
-

PERALATAN-NET
TOTAL AKTIVA
UTANG DAGANG
KEWAJIBAN LAINNYA
MDL SHM $ 10 PAR
APIC
LABA DTHN PER 31/12/12

240
600
60
40
300
40
160

70
200
36
24
100
8
32

KEPENTINGAN NP 1/1/12
(20 %X 123.750)
KEPENTINGAN NP 31/12/12
GAIN ON BURGAIN PURCHASE
TOTAL KEPENTINGAN NP
TOTAL PASIVA
A EXCESS:
FV-COI=
BV-NA=
GAIN ON BURGAIN PURCHASE=
B INVSTS AWAL=
80% LABA PT.S=
DIVIDEN DR PT.S (80%x20) =

600

3
3

200

114
130
(16)

22
1
2

16
4

1
3

8
91

2
3

2
23

16

100
8

160

160

80%

114

91 (A/I AWAL)
24
(16)
99 (A/I-AKHIR)

C JURNAL ELIMINASI
1 JE-PENDAPATAN MAYORITAS(CONTROLLING SHARE)
PNDPTN DR PT.S
DIVIDEN (P)
INVSTS PD PT.S

24
16
8

2 JE-PENDAPATAN MINORITAS(NON-CONTROLLING SHARE)

BAGIAN PENDPTN NP
6
DIVIDEN (NP)
KEPENTINGAN NP
3 JE-NET ASSET
LABA DTHN PT.S (AWAL)

22

4
2

130

(80%X30)
(80%X20)
(99-91)

(20%X30)
(20%X20)
20%X(32-22)

MDL SHM PT.S

APIC
INVSTS PD PT.S (AWAL)
KEPENTINGAN NP (AWAL)
GAIN ON BURGAIN PURCHASE

100
8
91
23
16

130
20%X(91/80%)

LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012

ELIMINASI & PENYE
AKUN
PT.P
80%
SUAIAN
PT.S
NO
D
NO
K
PENJUALAN
PNDPTN DR PT.S
COGS
BIAYA OPERASI
BAGIAN PENDAPATAN NONPENGENDALI
BAGIAN LABA PENGENDALI
LAPORAN LABA DITAHAN
LABA DTHN PT.P
LABA DITHN PT.S (1/1/11)
BAGIAN LABA PENGENDALI
DIVIDEN:
LABA DTHN PER 31/12/2011
NERACA:
KAS
PIUTANG
PERSEDIAAN
PERALATAN-NET
INVSTS PD PT.S
TOTAL AKTIVA
UTANG DAGANG
KEWAJIBAN LAINNYA
MDL SHM $ 10 PAR
APIC
LABA DTHN PER 31/12/11
KEPENTINGAN NP 1/1/11
GAIN ON BURGAIN PURCHASE
TOTAL KEPENTINGAN NP
TOTAL PASIVA

80% interest.

L/K KON
SOLIDASI
820
(530)
(194)
(6)
90
130

120
(80)
4
160

123
180
88
310
701
96
64
300
40
160
2
23
16
701

(80%X30)
(80%X20)

(20%X30)
(20%X20)
20%X(32-22)

80%
20%
30
24
91
8
130
114
23
20%

20%X(91/80%)

L/K KON
SOLIDASI

80%
91,000
113,750
22,750

Pal Corporation acquired 70 % of the outstanding voting stock of Sal Corporation for $91,000
cash on Janjuary 1,2012, when Sals stockholders equity was $130,000. All the assets and
liability of Sal were stated at fair values (equal to book values) when Pal acquired its 70% interest.
Financial statements of the two corporations at and for the year ended December 31, 2012, are
summarized as follows (in thousands):

Sale
Income from S
COGS
Operating Expense
Net Income
Add;R/E january 1
Deduct:Dividens
R/E Dec31

70%
P
620
21
(400)
(154)
87
130
(60)
157

S
200
(130)
(40)
30
22
(20)
32

Balance sheet at Dec 31

Cash
Receivable-net
Inventories
Plant & Assets-net
Investment in S
Total Asset

91
120
48
240
98
597

30
60
40
70
200

Account Payable
Other Liabilities
Cap Stock $10 par
Other PIC
R/E
Total Equity

60
40
300
40
157
597

36
24
100
8
32
200

LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012

ELIMINASI & PENYE
AKUN
PT.P
70%
SUAIAN
PT.S
D
PENJUALAN
620
200
PNDPTN DR PT.S
21
1
21
COGS
(400)
(130)
BIAYA OPERASI
(154)
(40)
BAGIAN PENDAPATAN NONPENGENDALI (30X30%)
2
9
BAGIAN LABA PENGENDALI
90
30
LAPORAN LABA DITAHAN
LABA DTHN PT.P
130

LABA DITHN PT.S (1/1/12)

BAGIAN LABA PENGENDALI
DIVIDEN:

90
(60)

22
30
(20)

LABA DTHN PER 31/12/2012

160

32

NERACA:
KAS
PIUTANG
PERSEDIAAN
INVSTS PD PT.S

91
120
48
98

30
60
40
-

PERALATAN-NET
TOTAL AKTIVA
UTANG DAGANG
KEWAJIBAN LAINNYA
MDL SHM $ 10 PAR
APIC
LABA DTHN PER 31/12/12

240
597
60
40
300
40
157

70
200
36
24
100
8
32

22
1
2

1
3

3
3

100
8

KEPENTINGAN NP 1/1/12
(30 %X 130.000)
KEPENTINGAN NP 31/12/12
TOTAL KEPENTINGAN NP
TOTAL PASIVA
A EXCESS:
FV-COI=
BV-NA=

2
3

597

200

108

130
130
-

70%

B INVSTS AWAL=
70% LABA PT.S=
DIVIDEN DR PT.S (80%x20) =

91 (A/I AWAL)
21
14
98 (A/I-AKHIR)

C
1 JE-PENDAPATAN MAYORITAS(CONTROLLING SHARE)
PNDPTN DR PT.S
DIVIDEN (P)
INVSTS PD PT.S
2 JE-PENDAPATAN MINORITAS(NON-CONTROLLING SHARE)
BAGIAN PENDPTN NP
DIVIDEN (NP)
KEPENTINGAN NP
3 JE-NET ASSET
LABA DTHN PT.S (AWAL)

21

(70%x30)
14 (70%x20)
7 98-91

(30%x30)
6 (30%x20)
3 30%(3

22

MDL SHM PT.S

APIC
INVSTS PD PT.S (AWAL)
KEPENTINGAN NP (AWAL)

100
8
91
39 30%x(91/70%)

n for $91,000

d its 70% interest.

er 31, 2012, are

INASI & PENYE

L/K KON
SOLIDASI
K
820
(530)
(194)
(9)
87
130

14
6

120
(60)
190

7
91

3
39
140

Rp

130

(A/I AWAL)

(A/I-AKHIR)

(70%x30)
(70%x20)
7

(30%x30)
(30%x20)
3

121
180
88
310
699
96
64
300
40
189
3
39
692

30%x(91/70%)

130,000