SOAL 2 (22 OKTOBER 2015)

Pada tanggal 1 Januari 2012, Prout Co. memperoleh 80% kepemilikan di Shannon Co. dengan ha
yang pada saat itu ekuitas Shannon Co. terdiri dari Common Stock $2.000.000, Other Contribut
Difference between Implied Value and book Value dialokasikan ke overvalued inventory $50.000
undervalued account payable $10.000, serta selisihnya dialokasikan ke goodwill. Alokasi ke inve
building didepresiasi 10 tahun,patent diamortisasi 5 tahun, dan goodwill tidak diamortisasi, ha
menjadi $100.000 Berikut ini disajikan neraca saldo dari Prout Co. dan Shannon Co. pa
Prout Co.

Shannon Co.

DEBITS
Cash
A/R
Inventories
Investment in Shannon Co.
Land
Building
Equipment
Patent
Cost of Good Sold
Depreciation Expense
Amortization Expense
Other Expenses
Dividend Declared
Total

730,250
2,150,100
1,325,000
2,652,400
5,900,000
15,000,000
14,500,000
1,200,000
3,750,000
1,200,000
200,000
1,639,850
240,000
50,487,600

489,200
680,800
620,500
750,000
4,000,000
1,500,000
200,000
1,800,000
300,000
50,000
1,050,000
100,000
11,540,500

INFORMASI TAMBAHAN:
1. Dalam tahun 2014, Prout Co. menjual barang dagang pada Shannon Co. dengan harga jual $
dagang tersebut sudah laku dijual oleh Shannon Co. kepada pihak luar afiliasi sebanyak 3/5 bag
2. Dalam tahun 2015, Shannon Co. menjual barang dagnag ke Prout Co. dengan harga jual $25
2015, barang dagnag tersebut masih dimiliki oleh Prout Co. sebanyak 1/4 bagiannya.
3. Pada tahun 2013, Shannon Co. membeli tanah dari Prout Co. dengan harga $500.000, yang m
oleh Shannon Co. pada akhir tahun 2015.
4. Pada tanggal 1 Juli 2012, Prout Co. membeli peralatan dari Shannon Co. dengan harga $900.0
$1.000.000 yang ditaksir umurnya 10 tahun tanpa nilai sisa pada tanggal 31 Desember 2009. P
kepada pihak luar afiliasi dengan laba $20.000
DIMINTA:
Sajikan workpaper of consolidated financial statement bagi Prout Co. dan anak perusahaannya

di Shannon Co. dengan harga perolehan $2.600.000

000.000, Other Contributed Capital $200.000, dan Retained Earnings $800.000.
rvalued inventory $50.000, undervalued building $150.000, undervalued patent $40.000
e goodwill. Alokasi ke inventory dan account payable di amortisasi 1 tahun,
will tidak diamortisasi, hanya goodwill tersebut di tahun 2015 mengalami penurunan nilai
Co. dan Shannon Co. pada tanggal 31 Desember 2015 sebagai berikut:
Prout Co.
CREDITS
Accum. Depre-Building
Accum. Depre-Equipment
A/P
Other Liabilities
Common Stock
OCC
RE
Sales
EISI
Gain on sale of Equipment

Total

Shannon Co.

4,000,000
3,200,000
1,897,450
4,210,300
25,000,000
2,200,000
2,350,000
7,350,250
259,600
20,000

1,000,000
400,000
850,000
2,740,500
2,000,000
200,000
900,000
3,450,000
-

50,487,600

11,540,500

n Co. dengan harga jual $200.000, dengan laba 25% dari harga jualnya. Selama tahun 2014 barang
r afiliasi sebanyak 3/5 bagiannya.
o. dengan harga jual $250.000, sedangkan cost barang dagang tersebut $220.000. Pada akhir tahu
1/4 bagiannya.
n harga $500.000, yang mana original cost tanah tersebut $400.000. Tanah tersebut masih dimiliki

n Co. dengan harga $900.000 yang mana peralatan tersebut dibeli oleh Shannon Co. dengan cost
ggal 31 Desember 2009. Prout Co. menjual peralatan tersebut pada tanggal 31 Desember 2015

dan anak perusahaannya per 31 Desember 2015!

nilai

n 2014 barang

ada akhir tahun

masih dimiliki

dengan cost
mber 2015

1. PERHITUNGAN AKUISISI 80% SAHAM SHANNON CO. OLEH PROUT CO. PER 1 JAN 2012
INVESTMENT COST (80%)
IMPLIED VALUE (100%)
BOOK VALUE OF INVESTMENT (PER 1 JAN 2012)
C/S
OCC
R/E

2,000,000
200,000
800,000

DIFFERENCE BETWEEN IV&BV

2. ALOKASI DIFFERENCES
NO
NAMA AKUN
1 INVENTORY
2 BUILDING
3 PATENT
4 A/P
5 GOODWILL

FV

BV

T CO. PER 1 JAN 2012

2,600,000
3,250,000

3,000,000
250,000

DIFFERENCE
(50,000) >>OV
150,000 >>UV
40,000 >>UV
(10,000) >>UV
120,000
250,000

NCI

1 2014: P JUAL KE S (INVENTORY) DOWNSTREAM

SALES:
200,000
COGS:
(150,000)
EISI
GP
50,000 >> 3/5 REALISASI
>> 2/5

30,000
20,000

2 2015: S JUAL KE P (INVENTORY) UPSTREAM

SALES:
250,000
COGS:
220,000
GP
30,000 >>1/4 P=
>>3/4 REALISASI

7,500
22,500

3 2013: S BELI DR P (LAND)

SALES:
COST:
GAIN:

500,000
400,000
100,000

4 2012 1 JULI : P BELI DR S (EQUIPMENT)

12/31/2009
1,000,000
(-) ACC DEP
250,000
BV
750,000
MV
900,000
GAIN
150,000

150,000
7.5

5 DEPRE BUILDING
150,000
10

15000

20,000

PERHITUNGAN EISI (EQUITY METHOD)

NET INCOME 2015
DEP. EXP. BUILDING (TRANSAKSI AKUISISI) <150000/10THN>
AMTZ. PATENT (TRANSAKSI AKUISISI) <40000/5THN>
GOODWILL IMPAIRMENT (TRANSAKSI AKUISISI)
REALIZED PROFIT BEG. INV. (2/5) <DOWNSTREAM>
UNREALIZED PROFIT END. INV. <UPSTREAM>
P. RECOGNITION/R.P ON EQUIPMENT THROUGH USAGE
R.G ON EQUIPMENT SALE TO 3RD PARTY

P (80%)
250,000
15,000
8,000
20,000
20,000
7,500
20,000
80,000

200,000
(12,000)
(6,400)
(16,000)
20,000
(6,000)
16,000
64,000
259,600

NCI (20%)
50,000
(3,000)
(1,600)
(4,000)
(1,500)
4,000
16,000
59,900

JURNAL 2015
NO
A

NAMA AKUN
SALES
COGS

DR

INVESTMENT IN SHANNON
COGS

COGS
INVENTORY

INVESTMENT IN SHANNON
LAND

100,000
-

INVESTMENT IN SHANNON
NCI
GAIN ON EQUIPMENT
DEPRE. EXP. OF EQUIPMENT

EISI
INVESTMENT IN SHANNON
DIVIDEND DECLARED

80,000
20,000
477,500
259,600
-

C/S
OCC
R/E
DIFFERENCE
INVESTMENT IN SHANNON
NCI

2,000,000
200,000
900,000
250,000
-

GOODWILL
BUILDING
PATENT
DIFFERENCE
A/P
INVENTORY

INVENTORY
INVESTMENT IN SHANNON
NCI

50,000
-

DEP. EXP. BUILDING

INV. IN SHANNON
NCI IN EQUITY
ACC. DEPRE. BUILDING

15,000
36,000
9,000
-

AMTZ. EXP.

250,000
20,000
7,500
-

120,000
150,000
40,000
-

8,000

INV. IN SHANNON
NCI IN EQUITY
PATENT

19,200
4,800
-

A/P
INV IN SHANNON
NCI

10,000
-

LOSS ON IMPAIRMENT
GOODWILL

20,000
4,091,600

CR
250,000
20,000
7,500
100,000
80,000
20,000
477,500
179,600
80,000
2,680,000
670,000
250,000
10,000
50,000
40,000
10,000
60,000
-

32,000
8,000
2,000
20,000
4,091,600

DESCRIPTION

PROUT CO

PROUT CO. AN
CONSOLIDATION
FOR THE YEAR ENDED
ADJ
SHANNON CO
DR

INCOME STATEMENT
Sales
EISI
Gain on Equipment
Loss on Impairment
Total revenue

7,350,250
259,600
20,000
7,629,850

3,450,000 A
- F
### M
3,450,000

COGS

3,750,000

1,800,000 C

Depreciation Expense
Amortization Expense
Other Expenses
Total Cost & Expenses
Net Consolidated Income
NCI in Income
Ni to R/E

1,200,000
200,000
1,639,850
6,789,850
840,000
840,000

300,000 J
50,000 K
1,050,000
3,200,000
250,000
###
250,000

2,350,000
840,000
240,000
2,950,000

900,000 G
250,000
100,000
1,050,000

RETAINED EARNING STATEMENT

1/1 R/E
NI from Above
Dividend Declared
31/12 R/e to B/s
BALANCE SHEET
Cash
A/R
Inventories

730,250
2,150,100
1,325,000

investment in Shannon

2,652,400

Land
Building
Equipment
Patent
Difference
Goodwill
Total Assets
Acc. Depre. -Building
Acc. Depre.-Equipment

5,900,000
15,000,000
14,500,000
1,200,000

43,457,750
4,000,000
3,200,000

489,200
680,800
620,500 I
-

B
D
E
J
K

750,000
4,000,000 H
1,500,000
200,000 H
G
H
8,240,500
1,000,000
400,000

A/P
Other Liabilities
C/S
OCC
R/E from Above
1/1 NCI

31/12 NCI
Total Liabilities and Equities

1,897,450
4,210,300
25,000,000
2,200,000
2,950,000
-

43,457,750

850,000 L
2,740,500
2,000,000 G
200,000 G
1,050,000
### E
J
K
8,240,500

PROUT CO. AND SUBSIDIARY

CONSOLIDATION WORKING PAPERS
THE YEAR ENDED DECEMBER 31ST 2015
ADJUSTMENT&ELIMINATION
DR
CR

NON-CONTROLLING
INTEREST

250,000
259,600
E

80,000

7,500 A
B
15,000 E
8,000

250,000
20,000
20,000

20,000

560,100

370,000

900,000
560,100
F
1,460,100

370,000
80,000
450,000

50,000 C
H
20,000 F
100,000 G
80,000 I
36,000 L
19,200
D
150,000

7,500
50,000
179,600
2,680,000
36,000
8,000

40,000 K
250,000 H
120,000 M
865,200

32,000
250,000
20,000
3,363,100

100,000

60,000

59,900
59,900

59,900
59,900

10,000 H

10,000

2,000,000
200,000
1,460,100
20,000 G
9,000 I
4,800 L

450,000
670,000
10,000
2,000

3,703,900

1,202,000

59,900
-

648,200
708,100

CONSOLIDATED
BALANCES
10,550,250
100,000
20,000
10,630,250
5,287,500
1,495,000
258,000
2,689,850
9,730,350
899,900
(59,900)
840,000

2,350,000
840,000
260,000
2,930,000

1,219,450
2,830,900
1,938,000
4,000

6,550,000
19,150,000
16,000,000
1,408,000
100,000
49,200,350
5,060,000
3,600,000

(20,000)

2,747,450
6,950,800
25,000,000
2,200,000
2,930,000

648,200
49,136,450

(63,900)