Soal KK 4 Puas-Suka

PT PUAS dan anak perusahaan
Equity Method Laporan Keuangan Konsolidasi

per 31 Desember 2010
Accounts PT PUAS PT SUKA
Income Statement & R/E :
Sales 1,200,000 600,000
Income from Suka
COGS (720,000) (360,000)
Depreciation expense (37,000) (30,000)
Operating Expense (170,000) (65,000)
Other operating expense (53,000) (25,000)
Net income 120,000
Consolidated Net Income
Begining R/E 330,000 200,000
Devidend (70,000) (100,000)
Ending R/E 220,000
Balance sheet :
Cash 50,000
Accounts Receivable 55,000 30,000
Dividend Receivable 56,000

Inventory 88,000 65,000
Supplies 15,000 5,000
Land 367,000 210,000
Building 200,000 100,000
Equipment 300,000 200,000
Investment in SUKA
Total Assets 660,000
Account Payable 70,000 40,000
Devidend Payable 80,000
Other liabilities 120,000 120,000
Capital Stock 700,000 200,000
Retained Earnings 220,000
Total liabilities + OE : 660,000
Keterangan :
PT PUAS membeli 70% saham beredar milik PT SUKA seharga Rp301.000. PT PUAS menggun
investasinya di PT SUKA. Akuisisi ini dilakukan pada tanggal 4 Januari 2010.
Jika terdapat selisih antara nilai investasi dan nilai buku aset neto SUKA, PT PUAS mengalok
a) undervalued Persediaan : 20% (terjual habis pada akhir 2010).
b) undervalued Land : 50%
c) sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan
anak perusahaan
angan Konsolidasi
esember 2010
Adjustment & Elimination Consolidated
Debit Credit Financial Statement
000. PT PUAS menggunakan metode ekuitas untuk mencatat
2010.
KA, PT PUAS mengalokasikan ke :
ng dapat dimanfaatkan 10 tahun lagi.

Cost Method-T/S Laporan Keuangan Konsolidas
Sales 1,200,000 600,000
Devidend Income 80,000
COGS (720,000) (360,000)
Unrealized Loss (15,000)
Net income 285,000 120,000
Begining R/E 330,000 200,000
Devidend (70,000) (100,000)
Ending R/E 545,000 220,000
Balance sheet :
Cash 68,000 50,000
Inventory 88,000 65,000
Supplies 15,000 5,000
Land 367,000 210,000
Building 200,000 100,000
Equipment 300,000 200,000
Investment in T/S 286,000
Total Assets 1,435,000 660,000
Retained Earnings 545,000 220,000
Total liabilities + OE : 1,435,000 660,000
Keterangan :
nak perusahaan
gan Konsolidasi
ember 2010
Adjustment & Elimination Consolidated Financial
Debit Credit Statement
T PUAS menggunakan metode biaya untuk mencatat
PUAS mengalokasikan ke :
at dimanfaatkan 10 tahun lagi.

Cost Method-T/S Laporan Keuangan Konsolidasi
Sales 1,200,000 600,000
COGS (720,000) (360,000)
Net income 300,000 120,000
Begining R/E 330,000 200,000
Devidend (70,000) (100,000)
Ending R/E 560,000 220,000
OCI : unrealized decr (15,000)
Balance sheet :
Cash 68,000 50,000
Inventory 88,000 65,000
Supplies 15,000 5,000
Land 367,000 210,000
Building 200,000 100,000
Equipment 300,000 200,000
Investment in AFS 286,000
Total Assets 1,435,000 660,000
OCI : unrealized decr (15,000)
Keterangan :
anak perusahaan
angan Konsolidasi
esember 2010
301.000. PT PUAS menggunakan metode biaya untuk mencatat
uari 2010.
o SUKA, PT PUAS mengalokasikan ke :
g, yang dapat dimanfaatkan 10 tahun lagi.

Cost Method Laporan Keuangan Konsolidasi

Sales 1,200,000 600,000
COGS (720,000) (360,000)
Net income 300,000 120,000

Begining R/E 330,000 200,000
Devidend (70,000) (100,000)
Ending R/E 560,000 220,000
Balance sheet :
Cash 68,000 50,000
Inventory 88,000 65,000
Supplies 15,000 5,000
Land 367,000 210,000
Building 200,000 100,000
Equipment 300,000 200,000
Investment in SUKA 301,000
Total Assets 1,450,000 660,000

Keterangan :
PT PUAS membeli 70% saham beredar milik PT SUKA seharga Rp301.000. PT PUAS mengg
Jika terdapat selisih antara nilai investasi dan nilai buku aset neto SUKA, PT PUAS mengal
c) sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatk
anak perusahaan
angan Konsolidasi
esember 2010
301.000. PT PUAS menggunakan metode biaya untuk mencatat
uari 2010.
o SUKA, PT PUAS mengalokasikan ke :
g, yang dapat dimanfaatkan 10 tahun lagi.

Soal KK 4 Puas-Suka

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PT PUAS dan anak perusahaan

Equity Method Laporan Keuangan Konsolidasi

Accounts PT PUAS PT SUKA

Income Statement & R/E :

Sales 1,200,000 600,000

Income from Suka

COGS (720,000) (360,000)

Depreciation expense (37,000) (30,000)

Operating Expense (170,000) (65,000)

Other operating expense (53,000) (25,000)

Net income 120,000

Consolidated Net Income

Begining R/E 330,000 200,000

Devidend (70,000) (100,000)

Ending R/E 220,000

Accounts Receivable 55,000 30,000

Dividend Receivable 56,000

Supplies 15,000 5,000

Land 367,000 210,000

Building 200,000 100,000

Equipment 300,000 200,000

Total Assets 660,000

Account Payable 70,000 40,000

Devidend Payable 80,000

Other liabilities 120,000 120,000

Capital Stock 700,000 200,000

Retained Earnings 220,000

Total liabilities + OE : 660,000

ng dapat dimanfaatkan 10 tahun lagi.

Accounts PT PUAS PT SUKA

Income Statement & R/E :

Sales 1,200,000 600,000

Devidend Income 80,000

COGS (720,000) (360,000)

Depreciation expense (37,000) (30,000)

Operating Expense (170,000) (65,000)

Other operating expense (53,000) (25,000)

Unrealized Loss (15,000)

Net income 285,000 120,000

Consolidated Net Income

Begining R/E 330,000 200,000

Devidend (70,000) (100,000)

Ending R/E 545,000 220,000

Accounts Receivable 55,000 30,000

Dividend Receivable 56,000

Inventory 88,000 65,000

Supplies 15,000 5,000

Land 367,000 210,000

Building 200,000 100,000

Equipment 300,000 200,000

Investment in T/S 286,000

Total Assets 1,435,000 660,000

Account Payable 70,000 40,000

Devidend Payable 80,000

Other liabilities 120,000 120,000

Capital Stock 700,000 200,000

Retained Earnings 545,000 220,000

Total liabilities + OE : 1,435,000 660,000

at dimanfaatkan 10 tahun lagi.

Accounts PT PUAS PT SUKA

Income Statement & R/E :

Sales 1,200,000 600,000

Devidend Income 80,000