Akuntansi Keuangan Lanjutan

BAB 9

A. Indirect P
3 metode perhitungan Net Income Controlled : P
1. Income From S (IFS)
2. Non Controlling Interest Share (NCI Share)
3. Tabel / Matematis S
S T

B. Mutual Holding T
P
2 metode pergitungan Net Income Controlled
1. Treasury Stock
2. Conventional P
S

S
T

Contoh
1. Cara IFS :
Indirect NI P = 100.000
P Net Income : IF S = 40.000  50.000 x 80%
IF T = 22.400  40.000 x 70% x 80%
80% P = 100.000 NI Controlled= 162.400
2. Cara NCI Shares
S S = 50.000
NI Consolidated = 190.000
T = 40.000 NCI Shares T = (12.000)  40.000 x 30%
70%
NCI Shares S = (10.000)  50.000 x 20%
Total = 190.000 NCI Share S Indirect = (5.600)  40.000 x 70% x 20%
T
NI Controlled = 162.400

3. Cara Tabel / Matematis

P S T
Net Income 100.000 50.000 40.000
Allocation NI. T (70%) 28.000 (28.000)
100.000 78.000 12.000
Allocation NI. S (80%) 62.400 (62.400)
Net Income Controlled 162.400 15.600 12.000
 Mutual Holding
E9-10
Net Income Controlled : S = 240.000 + 0,8(160.000 + 0,1S)
P
P = 400.000 + 0,7S S = 240.000 + 128.000 + 0,08S
70% S = 240.000 + 0,8T 0,92S = 368.000
T = 160.000 + 0,1S S = 400.000
S 800.000 T = 160.000 + 0,1(400.000) = 200.000
P = 400.000 + 0,8(400.000) = 680.000
10% 80%
Net Income diluar konsolidasi :
T
P = 680.000 x 100% = 680.000
S = 400.000 x 20% = 80.000
T = 200.000 x 20% = 40.000
800.000
IFS = NI Controlling – NI P = 680.000 – 400.000 = 280.000

Latihan Soal

P9-4
P 50% Net Income Controlled :
80%
P = 400.000 + 0,8S + 0,5T S = 200.000 + 0,2(100.000 + 0,1S)
S = 200.000 + 0,2T S = 200.000 + 20.000 + 0,02S
10% 0,98S = 220.000
S T T = 100.000 + 0,1S
20% 700.000 S = 224.490
T = 100.000 + 0,1(224.490) = 122.449
Net Income diluar konsolidasi : P = 400.000 + 0,8(224.490) + 0,5(122.449) = 640.817
P = 640.817 x 100% = 640.817
S = 224.490 x 10% = 22.449
T = 122.449 x 30% = 36.374
700.000
IFS = NI Controlling – NI P = 640.817 – 400.000 = 240.817
P9-1

P have 30% control in W and 80% in S. J has 50% control in W. S have 70% control in J and in W. P had
10.000 inventory left from W in intercompany sales. J had 10.000 inventory left from S in intercompany
sales. Calculate Separate Income from each company! (Net Income P = 450.000 ; S = 250.000 ; J =
100.000 ; W = 50.000)
 P S J W
Net Income 450.000 250.000 100.000 50.000
Unrealized Profit in J (10.000)
Unrealized Profit in P (10.000)
Unrealized Gain in S (15.000)
Separate Earnings Aft Adj 450.000 225.000 100.000 40.000
Allocation NI W (36.000)
To J (50%) 20.000
To S (10%) 4.000
To P (30%) 12.000
462.000 229.000 120.000 4.000
Allocation NI J
To S (70%) 84.000 (84.000)
462.000 313.000 36.000 4.000
Allocation NI S
To P (80%) 250.400 (250.400)
Separate Income 712.400 62.600 36.000 4.000