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Soal 1 : Pada 2 Jan 2008, KALISYA Corp. membeli 75% saham biasa beredar MIKAIL Co. seharga Rp 192.000.000.

Pd tanggal ini, nilai wajar non-controlling interest Rp 64.000.000. Nilai buku aktiva bersih MIKAIL Co pd saat akuisisi Rp 200.000.000. Nilai buku dan nilai wajar aktiva dan hutang MIKAIL sama, kecuali aktiva dan hutang sebagai berikut : nilai wajar persediaan meningkat Rp 10.000.000, gedung dan peralatan meningkat Rp 49.000.000 dan hutang wesel meningkat Rp 15.000.000. Persediaan sebesar Rp 6.000.000 dimana terkait diferensial telah terjual pada 2008. Gedung dan peralatan mempunyai sisa usia manfaat 7 tahun. Meskipun goodwill tidak diamortisasi, manajemen KALISYA menyimpulkan pd 31 Des 2008, goodwill mengalami penurunan nilai dan nilai yang benar adalah Rp 10.000.000. Rugi penurunan goodwill dialokasikan secara proporsional ke kepemilikan controlling dan noncontrolling interest. Berikut trial balance ke dua perusahaan per 31 Des 2008 (dalam ribuan rupiah) : KALISYA Corp. Debit Credit 95.000 140.000 180.000 60.000 700.000 194.250 230.000 84.000 70.000 24.000 27.000 60.000 280.000 90.000 34.000 300.000 400.000 204.000 530.000 26.250 1.864.250 1.864.250 MIKAIL Co. Debit Credit 42.000 24.000 50.000 30.000 300.000 220.000 54.000 20.000 8.000 10.000 32.000 80.000 32.000 18.000 100.000 120.000 80.000 360.000 790.000 790.000

ACCOUNT Cash Accounts Receivable Inventory Land Building and Equipment Investment in MIKAIL Stock Cost of Goods Sold Wages Expense Depreciation Expense Interest Expense Other Expenses Dividend Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Subsidiary Total

1. Buatlah ayat jurnal metode Equity yang diperlukan KALISYA selama 2008 2. Buatlah ayat jurnal eliminasi untuk menyusun kertas kerja konsolidasi per Desember 2008 3. Selesaikan pekerjaan kertas kerja konsolidasi untuk tahun 2008

December 31, 2011, Equity Method Workpaper for Consolidated Financial Statement, Initial Year of Ownership; 75% Acquisition at More than Book Value (In Millions Rupiah) Items Kalisya Corp. Mikail Co. Income Statement Elimination Entries Debit Credit Consolidated

Sales Income from subsidiary Credits Cost of Goods Sold Wages Expenses Depreciation Expense Interest Expense Other Operating Expenses Goodwill impairment loss Debits Consolidated Net Income NCI in Net Income Controlling Interest Net Income Statement of Retained Earnings Retained Earnings, Jan 1 Net Income Less: Dividend Retained Earnings, Dec 31 Statement of Financial Position Cash Accounts Receivable Inventory Investment in Mikail Co. Land Buildings and Equipments Less: Accumulated Depreciation Goodwill Total Assets Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings, Dec. 31 Non Controlling Interest Total Liabilities and Equity