Nomor 1 dan 3: Tabel amortisasi Diskon

Interest Exp to be Premium

Date Cash Paid (6%)
recorded (4,5%) Amortization
3/1/2015 Rp - Rp - Rp -
9/1/2015 Rp 60,000 Rp 48,482 Rp 11,518
3/1/2016 Rp 60,000 Rp 47,963 Rp 12,037
9/1/2016 Rp 60,000 Rp 47,422 Rp 12,578
3/1/2017 Rp 60,000 Rp 46,856 Rp 13,144
9/1/2017 Rp 60,000 Rp 46,264 Rp 13,736
3/1/2018 Rp 60,000 Rp 45,646 Rp 14,354

Nomor 2: Tabel amortisasi Diskon

Cash Paid Interest Exp to be Premium

Date
(4,5%) recorded (6%) Amortization
3/1/2015 Rp - Rp - Rp -
9/1/2015 Rp 45,000 Rp 55,574 Rp 10,574
3/1/2016 Rp 45,000 Rp 56,209 Rp 11,209
9/1/2016 Rp 45,000 Rp 56,881 Rp 11,881
3/1/2017 Rp 45,000 Rp 57,594 Rp 12,594
9/1/2017 Rp 45,000 Rp 58,350 Rp 13,350
3/1/2018 Rp 45,000 Rp 59,151 Rp 14,151

1.1 Harga jual per 1 Maret 2015 adalah Rp1.077.368

1.2 Tabel pertama
1.3
 1.1 Harga jual per 1 Maret 2015 adalah
1.2 Tabel pertama
PV SS Rp 767,896 1.3 Jurnal-jurnal
Carrying Value
PV Annuity Rp 309,472 4/1/2015 Cash
Rp 1,077,368 Rp 1,077,368
Rp 1,065,850 Cash
Rp 1,053,813
Rp 1,041,234
Rp 1,028,090 9/1/2015 Interest Exp
Rp 1,014,354 Bonds Payable
Rp 1,000,000

12/31/2015 Interest Exp

Bonds Payable

3/1/2016 Interest Exp

PV SS Rp 704,961 Bonds Payable
Carrying Value
PV Annuity Rp 221,280 Interest Payable
Rp 926,240 Rp 926,240
Rp 936,815
Rp 948,023 9/1/2016 Interest Exp
Rp 959,905 Bonds Payable
Rp 972,499
Rp 985,849
Rp 1,000,000 12/31/2016 Interest Exp
Bonds Payable

3/1/2017 Interest Exp

Bonds Payable
Interest Payable

9/1/2017 Interest Exp

Bonds Payable

12/31/2017 Interest Exp

 Bonds Payable

3/1/2018 Interest Exp

Bonds Payable
Interest Payable
al per 1 Maret 2015 adalah Rp1.077.368

Cash Rp 1,075,448
Bonds Payable Rp 1,075,448
Cash Rp 10,000
Interest Exp Rp 10,000

Interest Exp Rp 48,482

Bonds Payable Rp 11,518
Cash Rp 60,000

Interest Exp Rp 31,975

Bonds Payable Rp 8,025
Interest Payable Rp 40,000

Interest Exp Rp 15,988

Bonds Payable Rp 4,012
Interest Payable Rp 40,000
Cash Rp 60,000

Interest Exp Rp 47,422

Bonds Payable Rp 12,578
Cash Rp 60,000

Interest Exp Rp 31,237

Bonds Payable Rp 8,763
Interest Payable Rp 40,000

Interest Exp Rp 15,619

Bonds Payable Rp 4,381
Interest Payable Rp 40,000
Cash Rp 60,000

Interest Exp Rp 46,264

Bonds Payable Rp 13,736
Cash Rp 60,000

Interest Exp Rp 30,431

Bonds Payable Rp 9,569
Interest Payable Rp 40,000

Interest Exp Rp 15,215

Bonds Payable Rp 4,785
Interest Payable Rp 40,000
Cash Rp 60,000
Nama : Muhammad Andika Kresna
Kelas/Absen : 5-13 / 23
NPM : 1302170920

Intercompany Profit Transaction - Non Depreciable Plant Asset (80% kepemilikan)

PT MAJU
CONSOLIDATED WORKSHEET
December 31, 2015
Elimination
Account Title PT Maju (Induk) SPT. Abadi (Anak)
Dr Cr
I/S dan RE Statement
Sales Revenue Rp 4,800,000,000 Rp 875,000,000
Income from A Rp 159,962,723 b Rp 159,962,723
COGS Rp 3,000,000,000 Rp 550,000,000
Operating Expense Rp 900,000,000 Rp 61,716,370
Depreciation Expense Rp 250,000,000 Rp 25,000,000
Interest Expense Rp 50,000,000 Rp 38,283,630
Net Income Rp 759,962,723 Rp 200,000,000
Gain on retirement constructive d
NCI Exp c Rp 53,320,908
Consolidated Income
Add : Beginning RE Rp 1,500,000,000 Rp 400,000,000 a Rp 400,000,000
Less : Dividend Rp 300,000,000 Rp 50,000,000 b
c
Ending RE Rp 1,959,962,723 Rp 550,000,000 Rp 613,283,631

Balance Sheet
Cash and Equivalent Rp 592,500,000 Rp 608,283,630
Account Receivable Rp 800,000,000 Rp 375,000,000
Inventory Rp 650,000,000 Rp 400,000,000
Investment in Abadi Rp 1,022,462,723 b
a
Investment in Bond Rp 495,000,000 d
Land Rp 1,500,000,000 Rp 500,000,000
Building & Equipment Rp 3,000,000,000 Rp 400,000,000
Acc. Depreciation -Rp 750,000,000 -Rp 125,000,000
Trade Mark Rp 410,000,000
Acc. Amortization -Rp 60,000,000
Total Asset Rp 7,659,962,723 Rp 2,158,283,630
Account Payable Rp 1,200,000,000 Rp 300,000,000
Bond Payable Rp 1,500,000,000 Rp 508,283,630 d Rp 508,283,630
Share Capital Rp 3,000,000,000 Rp 800,000,000 a Rp 800,000,000
RE Rp 1,959,962,723 Rp 550,000,000 Rp 613,283,631
NCI c
a
Total L+E Rp 7,659,962,723 Rp 2,158,283,630 Rp 1,921,567,261
 JURNAL TRANSAKSI

Adjustment Entries
Pengakuan income anak 2015 (bagian induk)
nt Asset (80% kepemilikan) Investment in A
Income from A
(75% x 200.000)

Elimination Consolidated Jurnal pembelian obligasi dari anak

Cr Statements Investment in Bond
Cash
Rp 5,675,000,000
Rp - Unrealized construtive gain
Rp 3,550,000,000 Investment in A
Rp 961,716,370 Income from A
Rp 275,000,000
Rp 88,283,630
Pengakuan dividend anak 2015 (bagian induk)
Rp 13,283,630 Rp 13,283,630 Cash
Rp 53,320,908 Investment in A
Rp 759,962,722 (75% x 50.000)
Rp 1,500,000,000
Rp 37,500,000
Rp 12,500,000 Rp 300,000,000
Rp 63,283,630 Rp 1,959,962,722

Menghitung Constuctive Gain/Loss

Rp 1,200,783,630 Carrying amount Bond Payable
Rp 1,175,000,000 Harga perolehan obligasi oleh anak
Rp 1,050,000,000 Laba konstruktif
Rp 122,462,723
Rp 900,000,000 Rp -
Rp 495,000,000 Rp -
Rp 2,000,000,000
Rp 3,400,000,000
-Rp 875,000,000
Rp 410,000,000
-Rp 60,000,000
Rp 8,300,783,630
Rp 1,500,000,000
Rp 1,500,000,000
Rp 3,000,000,000
Rp 63,283,630 Rp 1,959,962,722
Rp 40,820,908
Rp 300,000,000 Rp 340,820,908
Rp 1,921,567,261 Rp 8,300,783,630

Rp -
 Elimination Entries
bagian induk) a Eliminasi saldo awal 2015
Rp 150,000,000 Share Capital Rp 800,000,000
Rp 150,000,000 RE Rp 400,000,000
Investment in A Rp 900,000,000
NCI Rp 300,000,000

Rp 495,000,000 b Eliminasi income dan dividend bagian induk atas PT Abadi

Rp 495,000,000 Income from A Rp 159,962,723
Dividend Rp 37,500,000
Investment in A Rp 122,462,723
9,962,723
Rp 9,962,723 c Eliminasi income dan dividend bagian NCI atas PT Abadi
NCI exp Rp 53,320,908
Dividend Rp 12,500,000
(bagian induk) NCI Rp 40,820,908
Rp 37,500,000
Rp 37,500,000 d Eliminasi Obligasi
Bond Payable Rp 508,283,630
Gain on retirement constructive Rp 13,283,630
Rp 900,000,000 Investment in Bond Rp 495,000,000

Rp 508,283,630
Rp 495,000,000
Rp 13,283,630
Nama : Muhammad Andika Kresna
Kelas/Absen : 5-13 / 23
NPM : 1302170920

Intercompany Profit Transaction - Non Depreciable Plant Asset (80% kepemilikan)

PT MAJU
CONSOLIDATED WORKSHEET
December 31, 2016
Elimination
Account Title PT Maju (Induk) SPT. Abadi (Anak)
Dr Cr
I/S dan RE Statement
Sales Revenue Rp 4,800,000,000 Rp 875,000,000
Income from A Rp 159,962,723 b Rp 189,727,299
COGS Rp 3,000,000,000 Rp 550,000,000
Operating Expense Rp 900,000,000 Rp 61,716,370
Depreciation Expense Rp 250,000,000 Rp 25,000,000
Interest Expense Rp 50,000,000 Rp 38,283,630
Net Income Rp 759,962,723 Rp 200,000,000
Gain on retirement constructive d
NCI Exp c Rp 63,242,433
Consolidated Income
Add : Beginning RE Rp 1,500,000,000 Rp 400,000,000 a Rp 400,000,000
Less : Dividend Rp 300,000,000 Rp 50,000,000 b
c
Ending RE Rp 1,959,962,723 Rp 550,000,000 Rp 652,969,732

Balance Sheet
Cash and Equivalent Rp 592,500,000 Rp 608,283,630
Account Receivable Rp 800,000,000 Rp 375,000,000
Inventory Rp 650,000,000 Rp 400,000,000
Investment in Abadi Rp 1,022,462,723 b
a
Investment in Bond Rp 495,000,000 d
Land Rp 1,500,000,000 Rp 500,000,000
Building & Equipment Rp 3,000,000,000 Rp 400,000,000
Acc. Depreciation -Rp 750,000,000 -Rp 125,000,000
Trade Mark Rp 410,000,000
Acc. Amortization -Rp 60,000,000
Total Asset Rp 7,659,962,723 Rp 2,158,283,630
Account Payable Rp 1,200,000,000 Rp 300,000,000
Bond Payable Rp 1,500,000,000 Rp 508,283,630 d Rp 41,107,514
Share Capital Rp 3,000,000,000 Rp 800,000,000 a Rp 800,000,000
RE Rp 1,959,962,723 Rp 550,000,000 Rp 652,969,732
NCI c
a
Total L+E Rp 7,659,962,723 Rp 2,158,283,630 Rp 1,494,077,246
 JURNAL TRANSAKSI

Adjustment Entries
Pengakuan income anak 2015 (bagian induk)
nt Asset (80% kepemilikan) Investment in A
Income from A
(75% x 250.000.000)

Elimination Consolidated Pengakuan dividend anak 2015 (bagian induk)

Cr Statements Cash
Investment in A
Rp 5,675,000,000 (75% x 100.000.000)
Rp -
Rp 3,550,000,000 Penyesuaian construtive gain
Rp 961,716,370 Income from A
Rp 275,000,000 Investment in A
Rp 88,283,630

Rp 2,969,732 Rp 2,969,732
Rp 63,242,433
Rp 739,727,299
Rp 1,500,000,000
Rp 75,000,000
Rp 25,000,000 Rp 300,000,000
Rp 102,969,732 Rp 1,939,727,299

Dari tabel
Rp 1,200,783,630 Interest revenue 2016
Rp 1,175,000,000 Interest expense 2016
Rp 1,050,000,000 Net revenue
Rp 114,727,299
Rp 900,000,000 Rp 7,735,424.000 Bunga yang dibayar anak ke induk
Rp 38,137,782 Rp - 30 Juni
Rp 2,000,000,000 Interest expense
Rp 3,400,000,000 Bond Payable
-Rp 875,000,000 Cash
Rp 410,000,000 31 Desember
-Rp 60,000,000 Interest expense
Rp 8,308,519,054 Bond Payable
Rp 1,500,000,000 Cash
Rp 1,500,000,000
Rp 3,000,000,000
Rp 102,969,732 Rp 1,939,727,299 Bunga yang diterima induk
Rp 38,242,433 30 Juni
Rp 300,000,000 Rp 338,242,433 Cash
Rp 1,494,077,246 Rp 8,277,969,732 Investment in Bond
Interest revenue
31 Desember
-Rp 30,549,322 Cash
Investment in Bond
Interest revenue
 Elimination Entries
bagian induk) a Eliminasi saldo awal 2015
Rp 187,500,000 Share Capital Rp 800,000,000
Rp 187,500,000 RE Rp 400,000,000
Investment in A Rp 900,000,000
NCI Rp 300,000,000
(bagian induk)
Rp 75,000,000 b Eliminasi income dan dividend bagian induk atas PT Abadi
Rp 75,000,000 Income from A Rp 189,727,299
Dividend Rp 75,000,000
Investment in A Rp 114,727,299

2,227,299 c Eliminasi income dan dividend bagian NCI atas PT Abadi

Rp 2,227,299 NCI exp Rp 63,242,433
Dividend Rp 25,000,000
NCI Rp 38,242,433

d Eliminasi Obligasi
Bond Payable Rp 41,107,514
Gain on retirement constructive Rp 2,969,732
Investment in Bond Rp 38,137,782

Rp 41,107,514
Rp 38,137,782
Rp 2,969,732

Rp 19,086,050
Rp 913,950
Rp 20,000,000

Rp 19,051,731
Rp 948,269
Rp 20,000,000

Rp 20,000,000
Rp 542,500
Rp 20,542,500

Rp 20,000,000
Rp 565,014
Rp 20,565,014
Membuat tabel amortisasi anak

Interest Exp to be Discount Carrying

Date Cash Paid (4%)
recorded (3,755%) Amortization Value
1/1/2016 Rp - Rp - Rp - ###
6/30/2016 Rp 20,000,000 Rp 19,086,050 Rp 913,950 ###
12/31/2016 Rp 20,000,000 Rp 19,051,731 Rp 948,269 ###
6/30/2017 Rp 20,000,000 Rp 19,016,124 Rp 983,876 ###
12/31/2017 Rp 20,000,000 Rp 18,979,179 Rp 1,020,821 ###
6/30/2018 Rp 20,000,000 Rp 18,940,848 Rp 1,059,152 ###
12/31/2018 Rp 20,000,000 Rp 18,901,076 Rp 1,098,924 ###
6/30/2019 Rp 20,000,000 Rp 18,859,812 Rp 1,140,188 ###
12/31/2019 Rp 20,000,000 Rp 18,816,998 Rp 1,183,002 ###

Membuat tabel amortisasi induk

Cash Received Interest Rev to be Discount Carrying

Date
(4%) recorded (4,15%) Amortization Value
12/31/2015 Rp - Rp - Rp - ###
6/30/2016 Rp 20,000,000 Rp 20,542,500 Rp (542,500) ###
12/31/2016 Rp 20,000,000 Rp 20,565,014 Rp (565,014) ###
6/30/2017 Rp 20,000,000 Rp 20,588,462 Rp (588,462) ###
12/31/2017 Rp 20,000,000 Rp 20,612,883 Rp (612,883) ###
6/30/2018 Rp 20,000,000 Rp 20,638,318 Rp (638,318) ###
12/31/2018 Rp 20,000,000 Rp 20,664,808 Rp (664,808) ###
6/30/2019 Rp 20,000,000 Rp 20,692,397 Rp (692,397) ###
12/31/2019 Rp 20,000,000 Rp 20,721,132 Rp (721,132) ###

Rp 38,137,782 Rp (1,107,514) Rp41,107,514

Rp 2,969,732

Membuat tabel amortisasi bunga

Interest Exp to be Discount Carrying

Date Cash Paid (4%)
recorded (3%) Amortization Value
5/1/2015 $ 108,039
7/1/2015 $ 1,333 $ 1,080 $ 253 $ 107,786
1/1/2016 $ 4,000 $ 3,234 $ 766 $ 107,020
7/1/2016 $ 4,000 $ 3,211 $ 789 $ 106,230
1/1/2017 $ 4,000 $ 3,187 $ 813 $ 105,417
7/1/2017 $ 4,000 $ 3,163 $ 837 $ 104,580
1/1/2018 $ 4,000 $ 3,137 $ 863 $ 103,717
7/1/2018 $ 4,000 $ 3,112 $ 888 $ 102,829
1/1/2019 $ 4,000 $ 3,085 $ 915 $ 101,913
7/1/2019 $ 4,000 $ 3,057 $ 943 $ 100,971
Rp 43,831 $ 4,000 $ 3,029 $ 971 $ 100,000