1 Tidak ada laba dalam persediaan antarperusahaan

HPP 1000
Laba kotor 30% Harus dicari harga jualnya
Tidak lagi menyimpan barang dagangan (harus dieliminasi)
70.00%
Harga jual 1428.571

Jurnal kertas kerja

Sales 1428.57142857143
Cost of Sales 1428.57142857143
(Mengeliminasi transaksi penjualan antarperusahaan)

2 Laba antarperusahaan hanya pada persediaan akhir

HPP 900
Laba kotor 40%
60.00%
Harga jual 1500

Harga 200
Laba kotor 40%
Laba persediaan 80

Sales 1500
Cost of Sales 1500
(Mengeliminasi transaksi penjualan antarperusahaan)

Cost of Sales 80
Inventory 80
(Menangguhkan laba pada persediaan akhir)

3 Laba antarperusahaan hanya pada persediaan awal dan akhir

HPP 900 Persediaan akhir 2016 240
Mark up 25% Mark up 2016 20%
Persediaan akhir 100 120.00%
125.00% 16.67%
20.00%
Sales 1125
Cost of Sales 1125
(Mengeliminasi transaksi penjualan antarperusahaan)

Cost of Sale 20
Inventory 20
(Menangguhkan unrealized profit pada persediaan akhir)

Investment in Subsidiary 40
Cost of Sales 40
(Mengakui profit yang sebelumnya ditangguhkan dari persediaan awal)
Penjualan Persediaan Antarperusahaan

Sales
Cost of Sales
(Harga jual antarperusahaan)

Cost of sales
Inventory
Laba persediaan akhir

Investment in subsidiary
Cost of sales
Profit persediaan awal

Subsidiary income 5200

Subsidiary dividend 3000
Current amortization of acquisition price 450

IC Sales
IC Sales during 2016 650
IC Profit Ending I 60
IC Profit Beginning I 24
80%
Pembagian income penjualan downstream 80% share
Subsidiary income 5200 3800
Current amortization of acquisition price 450 60
Adjusted Income 4750 24
3764 Income from subsidiary
Defer profits Ending I 60 2400

Recognize profit Beginning I 24

Income recognized 4714 20.00%
20%share
Subsidiary dividends 3000 950
600

Pembagian income penjualan upstream 80%

Subsidiary income 5200 80% share
Current amortization of acquisition price 450 3800
Adjusted Income 4750 48
19.2
Defer profits Ending I 60 3771.2 Income from subsidiary
2400
Recognize profit Beginning I 24
Income recognized 4714 20.00%
 20%share
Subsidiary dividends 3000 950
12
4.8
942.8
600
Jurnal Beginning I pada upstream
Investment in S 3771.2
Noncontrolling Interest 942.8
Cost of Goods Sold 4714
om subsidiary

om subsidiary
Kepentingan 90% Downstream
Income Rp 10,000 Pam menjual ke Sun
Penjualan Rp 15,000
Laba Rp 6,250
EI 40%

Unrealized profit in Ending I Rp 2,500 (penyesuaian sisi kredit inventory)

Pam's Income from Sun Rp 6,500

NCI Share Rp 1,000

Mencatat Income
Investment in Sun Rp 6,500
Income from Sun Rp 6,500

Eliminasi transaksi penjualan yang belum terealisasi

Sales Rp 15,000
COGS Rp 15,000

COGS Rp 2,500
Inventory Rp 2,500

Upstream
Sun menjual ke Pam
Unrealized profit in Ending I Rp 2,500

Pam's Income from Sun Rp 6,750

NCI Share Rp 750

Kepemilikan 70%
Sebesar Rp 420
Modal saham Rp 200
RE Rp 200 tahun
Persediaan Rp 50 Under
Bangunan Rp 100 20 Under
2016 2017
A B A B
Separate Income Rp 1,250 Rp 705 Rp 1,500 Rp 745
Dividends Rp 600 Rp 280 Rp 600 Rp 300

Upstream Rp 210
Rp 2,016
B Menjual
Harga Rp 700
Markup 20%
Ending I Rp 240

Rp 2,017
B Menjual
Harga Rp 900
Markup 25%
Ending I Rp 100

Cost Rp 420
Implied value Rp 600
BV Rp 400
Excess Rp 200

Unamort Amort Unamort Amort Unamort

Allocated 16 16 17 17 17
Inventory Rp 50 -Rp 50 Rp - Rp - -
Building Rp 100 -Rp 5 Rp 95 -Rp 5 Rp 90
Goodwill Rp 50 Rp - Rp 50 Rp - Rp 50
Rp 200 -Rp 55 Rp 145 -Rp 5 Rp 140

B NI Rp 745 70%
Current Amortizations -Rp 5 Rp 518
Adjusted income Rp 740 Rp 14
Rp 28
Defer profits in EI Rp 20 Rp 532 income from subsidiary
Realized Beginning I Rp 40
Rp 210
Income recognized Rp 760
30%
Subsidiary dividends Rp 300 Rp 222
Rp 6
Rp 12
Rp 228

Rp 90
Investment in B Rp 28
NCI Rp 12
Cost of Sales Rp 40 Rp 420
Rp 532
Income from B Rp 532
Dividends Rp 210 Rp 196
Investment in B Rp 322

NCI Share Rp 228 Rp 420

Dividends Rp 90
NCI Rp 138 Rp 448
Rp 28

Rp 152
om subsidiary
Kepentingan 90% Downstream
Income Rp 10,000 Pam menjual ke Sun
Penjualan Rp 15,000
Laba Rp 6,250
EI 40%

Unrealized profit in Ending I Rp 2,500 (penyesuaian sisi kredit inventory)

Pam's Income from Sun Rp 6,500

NCI Share Rp 1,000

Mencatat Income
Investment in Sun Rp 6,500
Income from Sun Rp 6,500

Eliminasi transaksi penjualan yang belum terealisasi

Sales Rp 15,000
COGS Rp 15,000

COGS Rp 2,500
Inventory Rp 2,500

Upstream
Sun menjual ke Pam
Unrealized profit in Ending I Rp 2,500

Pam's Income from Sun Rp 6,750

NCI Share Rp 750

Kepemilikan 75%
Sebesar Rp 18,000,000
Modal saham Rp 15,000,000 RE Awal Rp 5,400,000
RE Rp 4,500,000 tahun
Persediaan Rp 1,350,000 Under
Aset tetap Rp 18,600,000 10 Under
2016 2017
A B A
Separate Income Rp 705
Dividends Rp 280

Upstream
Rp 2,016
B Menjual HPP Rp 4,500,000
Harga Rp 3,750,000 Mark up 20%
Markup 20% Persediaan akhir 201Rp 1,440,000
Ending I Rp 720,000 120.00%
16.67%
Rp 2,017 Sales Rp 4,500,000
B Menjual Cost of Sales
Harga Rp 4,500,000 (Mengeliminasi transaksi penjualan antarperusahaan)
Markup 20%
Ending I Rp 1,440,000 Cost of Sale Rp 240,000.00
Inventory
(Menangguhkan unrealized profit pada persediaan akhir)

Investment in Subsidiary Rp 120,000.00

Cost of Sales
(Mengakui profit yang sebelumnya ditangguhkan dari persediaan aw
Cost Rp 18,000,000
Implied value Rp 24,000,000
BV Rp 19,500,000
Excess Rp 4,500,000

Unamort Amort Unamort Amort Unamort

Allocated 16 16 17 17 17
Inventory Rp 1,350,000 -Rp 1,350,000 Rp - Rp - -
Building Rp 4,500,000 -Rp 450,000 Rp 4,050,000 -Rp 450,000 Rp 3,600,000
Goodwill -Rp 1,350,000 Rp - -Rp 1,350,000 Rp - -Rp 1,350,000
Rp 4,500,000 -Rp 1,800,000 Rp 2,700,000 -Rp 450,000 Rp 2,250,000

B NI Rp 1,050,000
Current Amortizations -Rp 450,000
Adjusted income Rp 600,000

Defer profits in EI Rp 240,000

Realized Beginning I Rp 120,000

Income recognized Rp 480,000

Subsidiary dividends Rp 150,000

Investment in B Rp 90,000
NCI Rp 30,000
Cost of Sales Rp 120,000

Income from B Rp 360,000

Dividends Rp 112,500
Investment in B Rp 247,500
NCI Share Rp 120,000
Dividends Rp 37,500
NCI Rp 82,500

Depreciation Expense -Rp 450,000

Plant Asset -Rp 450,000

Stock Rp 15,000,000
RE Rp 4,500,000
Investment Rp 18,337,500
NCI Rp 6,112,500

Implied value Rp 24,000,000

Selish RE awal saat akuisi Rp 900,000
Amortisasi -Rp 450,000
Rp 24,450,000

Investment Rp 18,337,500
NCI Rp 6,112,500
enjual ke Sun

B
Rp 1,050,000
Rp 150,000

Rp 105,000

Persediaan akhir 2 Rp 720,000

Mark up 2016 20%
 120.00%
16.67%

Rp 4,500,000

Rp 240,000
diaan akhir)

Rp 120,000
hkan dari persediaan awal)

75%
Rp 450,000
Rp 180,000
Rp 90,000
Rp 360,000 income from subsidiary

Rp 112,500

25%
Rp 150,000
Rp 60,000
Rp 30,000
Rp 120,000

Rp 37,500

Rp 18,000,000
Rp 17,955,210

Rp 210
Rp 420

Rp 448
Rp 28

Rp 152
Kepentingan 90% Downstream
Income Rp 10,000 Pam menjual ke Sun
Penjualan Rp 15,000
Laba Rp 6,250
EI 40%

Unrealized profit in Ending I Rp 2,500 (penyesuaian sisi kredit inventory)

Pam's Income from Sun Rp 6,500

NCI Share Rp 1,000

Mencatat Income
Investment in Sun Rp 6,500
Income from Sun Rp 6,500

Eliminasi transaksi penjualan yang belum terealisasi

Sales Rp 15,000
COGS Rp 15,000

COGS Rp 2,500
Inventory Rp 2,500

Upstream
Sun menjual ke Pam
Unrealized profit in Ending I Rp 2,500

Pam's Income from Sun Rp 6,750

NCI Share Rp 750

Kepemilikan 80%
Sebesar Rp 1,200,000
Modal saham Rp 800,000 RE Awal Rp 5,400,000
RE Rp 200,000 tahun
Persediaan Rp 1,350,000 Under
Aset tetap Rp 18,600,000 10 Under
2016 2017
A B A
Separate Income Rp 705
Dividends Rp 280

Upstream
Rp 2,016
B Menjual HPP Rp 4,500,000
Harga Rp 3,750,000 Mark up 20%
Markup 20% Persediaan akhir 201Rp 1,440,000
Ending I Rp 720,000 120.00%
16.67%
Rp 2,017 Sales Rp 4,500,000
B Menjual Cost of Sales
Harga Rp 4,500,000 (Mengeliminasi transaksi penjualan antarperusahaan)
Markup 20%
Ending I Rp 1,440,000 Cost of Sale Rp 240,000.00
Inventory
(Menangguhkan unrealized profit pada persediaan akhir)

Investment in Subsidiary Rp 120,000.00

Cost of Sales
(Mengakui profit yang sebelumnya ditangguhkan dari persediaan aw
Cost Rp 1,200,000
Implied value Rp 1,500,000
BV Rp 1,000,000
Excess Rp 500,000

Unamort Amort Unamort Amort Unamort

Allocated 16 16 17 17 17
Inventory Rp 1,350,000 -Rp 1,350,000 Rp - Rp - -
Building Rp 500,000 -Rp 50,000 Rp 450,000 -Rp 50,000 Rp 400,000
Goodwill -Rp 1,350,000 Rp - -Rp 1,350,000 Rp - -Rp 1,350,000
Rp 500,000 -Rp 1,400,000 -Rp 900,000 -Rp 50,000 -Rp 950,000

B NI Rp 1,050,000
Current Amortizations -Rp 50,000
Adjusted income Rp 1,000,000

Defer profits in EI Rp 240,000

Realized Beginning I Rp 120,000

Income recognized Rp 880,000

Subsidiary dividends Rp 150,000

Investment in B Rp 90,000
NCI Rp 30,000
Cost of Sales Rp 120,000

Income from B Rp 660,000

Dividends Rp 112,500
Investment in B Rp 547,500
NCI Share Rp 220,000
Dividends Rp 37,500
NCI Rp 182,500

Depreciation Expense -Rp 50,000

Plant Asset -Rp 50,000

Stock Rp 800,000
RE Rp 200,000
Investment Rp 4,987,500
NCI Rp 1,662,500

Implied value Rp 1,500,000

Selish RE awal saat akuisi Rp 5,200,000
Amortisasi -Rp 50,000
Rp 6,650,000

Investment Rp 4,987,500
NCI Rp 1,662,500
enjual ke Sun

B
Rp 1,050,000
Rp 150,000

Rp 105,000

Persediaan akhir 2 Rp 720,000

Mark up 2016 20%
 120.00%
16.67%

Rp 4,500,000

Rp 240,000
diaan akhir)

Rp 120,000
hkan dari persediaan awal)

75%
Rp 750,000
Rp 180,000
Rp 90,000
Rp 660,000 income from subsidiary

Rp 112,500

25%
Rp 250,000
Rp 60,000
Rp 30,000
Rp 220,000

Rp 37,500

Rp 1,200,000
Rp 855,210

Rp 210
Rp 420

Rp 448
Rp 28

Rp 152
Kepentingan 90% Downstream
Income Rp 10,000 Pam menjual ke Sun
Penjualan Rp 15,000
Laba Rp 6,250
EI 40%

Unrealized profit in Ending I Rp 2,500 (penyesuaian sisi kredit inventory)

Pam's Income from Sun Rp 6,500

NCI Share Rp 1,000

Mencatat Income
Investment in Sun Rp 6,500
Income from Sun Rp 6,500

Eliminasi transaksi penjualan yang belum terealisasi

Sales Rp 15,000
COGS Rp 15,000

COGS Rp 2,500
Inventory Rp 2,500

Upstream
Sun menjual ke Pam
Unrealized profit in Ending I Rp 2,500

Pam's Income from Sun Rp 6,750

NCI Share Rp 750

Kepemilikan 80%
Sebesar Rp 1,200,000
Modal saham Rp 800,000 RE Awal Rp 5,400,000
RE Rp 200,000 tahun
Persediaan Rp 50,000 Under
Aset tetap Rp 150,000 10 Under
Building Rp 250,000 2016 25 2017
A B A
Separate Income Rp 705
Dividends Rp 280

Upstream
Rp 2,016
B Menjual HPP Rp 4,500,000
Harga Rp 3,750,000 Mark up 20%
Markup 20% Persediaan akhir 201Rp 1,440,000
Ending I Rp 720,000 120.00%
16.67%
Rp 2,017 Sales Rp 4,500,000
B Menjual Cost of Sales
Harga Rp 4,500,000 (Mengeliminasi transaksi penjualan antarperusahaan)
Markup 20%
Ending I Rp 1,440,000 Cost of Sale Rp 240,000.00
Inventory
(Menangguhkan unrealized profit pada persediaan akhir)

Investment in Subsidiary Rp 120,000.00

Cost of Sales
(Mengakui profit yang sebelumnya ditangguhkan dari persediaan aw
Cost Rp 1,200,000
Implied value Rp 1,500,000
BV Rp 1,000,000
Excess Rp 500,000
Unamort Amort Unamort Amort Unamort
Allocated 16 16 17 17 17
Inventory Rp 50,000 Rp - Rp 50,000 Rp - -
Equipment Rp 150,000 Rp 15,000 Rp 135,000 Rp 15,000 Rp 120,000
Building Rp 250,000 Rp 10,000 Rp 260,000 Rp 10,000 Rp 270,000
Goodwill Rp 200,000 Rp - Rp 200,000 Rp - Rp 200,000
Rp 500,000 Rp 25,000 Rp 645,000 Rp 25,000 Rp 590,000

B NI Rp 1,050,000
Current Amortizations Rp 25,000
Adjusted income Rp 1,075,000

Defer profits in EI Rp 240,000

Realized Beginning I Rp 120,000

Income recognized Rp 955,000

Subsidiary dividends Rp 150,000

Investment in B Rp 90,000
NCI Rp 30,000
Cost of Sales Rp 120,000

Income from B Rp 716,250

Dividends Rp 112,500
Investment in B Rp 603,750
NCI Share Rp 238,750
Dividends Rp 37,500
NCI Rp 201,250

Depreciation Expense Rp 10,000

Plant Asset Rp 10,000

Stock Rp 800,000
RE Rp 200,000
Investment Rp 5,032,500
NCI Rp 1,677,500

Implied value Rp 1,500,000

Selish RE awal saat akuisi Rp 5,200,000
Amortisasi Rp 10,000
Rp 6,710,000

Investment Rp 5,032,500
NCI Rp 1,677,500
enjual ke Sun

B
Rp 1,050,000
Rp 150,000

Rp 105,000

Persediaan akhir 2 Rp 720,000

Mark up 2016 20%
 120.00%
16.67%

Rp 4,500,000

Rp 240,000
diaan akhir)

Rp 120,000
hkan dari persediaan awal)

75%
Rp 806,250
Rp 180,000
Rp 90,000
Rp 716,250 income from subsidiary

Rp 112,500

25%
Rp 268,750
Rp 60,000
Rp 30,000
Rp 238,750

Rp 37,500

Rp 1,200,000
Rp 798,960

Rp 210
Rp 420

Rp 448
Rp 28

Rp 152