Contoh soal Advanced beserta jawabannya

LAPORAN KEUANGAN KONSOLIDASI

% Kepemilikan : Saham dibeli     :      2.000 lbr  : 80 %

                             Saham beredar        2.500 lbr

Cost Investment Journal

Invest in Co.B Stock               $ 44.000         

            Current Asset                           $ 44.000                     

(2.000 x 22)

Cost Investment           >>>                                                                                         44.000

Book Value                 >>>     C/S : 80 % x 50.000                            = 40.000

                                                RE : 80% x (-4.500 + 4/12 x 6.000)    = -2.000 >>>   (38.000)

Goodwill                     >>>                                                                                            6.000

Goodwill Amortization for 20 years :

                                                            6.000   : $ 300

                                                               20

GENERAL JOURNAL

Equity Method Journal

Cost Method Journal

2001 1) Co. A take acquisition      Invest in Co. B Stock     44.000           Current Asset                            44.000 2) Co.A get loss profit      Retained Earning            50.000           Current Asset                             50.000 3) Co. A share a dividen      Retained Earning            48.000           Current Asset                              48.000 * (6 x 800.000/100) 4) Co. B get nett profit      Invest in Co.B Stock         3.200           Equity in Income                          3.200 * (6.000 x 80 % x 8/12) 5) Co. B share a dividen      Current Asset                    3.600           Invest in Co.B Stock                     3.600 * (4.500 x 80 %) a) Goodwill Adjustment     Equity in Income                  200           Invest in Co.B Stock                        200 * (8/12 x 300) 2002 6) Co. A get nett profit Current Asset                    10.000           Retained Earning                          10.000 7) Co. A share a dividen Retained Earning              48.000           Current Asset                                48.000 * (6 % x 800.000) 8) Co. B get nett profit Invest in Co.B Stock        11.200           Equity in Income                          11.200 * (14.000 x 80 %) 9) Co.B share a dividen Current Asset                     2.000           Invest in Co.B Stock             2.000 * (2.500 x 80 %) b) Goodwill Adjustment Equity in Income                   300           Invest in Co.B Stock                 300 c) Closing Entries Equity in Income (a) 200 (b) 300       500       13.900 (4) 3.200 (8) 11.200       14.400 Equity in Income            13.900          Retained Earning                 13.900

2001 1) Co. A take acquisition      Invest in Co. B Stock     44.000           Current Asset                            44.000 2) Co.A get loss profit      Retained Earning            50.000           Current Asset                             50.000 3) Co. A share a dividen      Retained Earning            48.000           Current Asset                              48.000 * (6 x 800.000/100)                               NO ENTRY 5) Co. B share a dividen      Current Asset                    3.600           Dividen Income                            3.200           Invest in Co.B Stock                     400                               NO ENTRY 2002 6) Co. A get nett profit Current Asset                    10.000           Retained Earning                          10.000 7) Co. A share a dividen Retained Earning                   600           Current Asset                                    600 * (6 % x 800.000)                                NO ENTRY                           9) Co.B share a dividen Current Asset                     2.000           Dividen Income                     2.000 * (2.500 x 80 %)                               NO ENTRY c) Closing Entries      Dividen Income            5.200            Retained Earning                  5.200 * (3.200 + 2.000)

 GENERAL LEDGER

Equity Method

Cost Method

Invest in Co.B Stock (1) 44.000 (4) 3.200 (8) 11.200            58.400 (5) 3.600 (a) 200 (9) 2.000 (b) 300       6.100      52.300 Current Asset Co. A So 350.000 (5) 3.600 (6) 10.000 (9) 2.000       365.600 (1) 44.000 (2) 50.000 (3) 48.000 (7) 48.000       190.000       175.600 Retained Earning Co.A (2) 50.000 (3) 48.000 (7) 48.000       146.000       227.900 So 350.000 (6) 10.000 (c) 13.900       373.900 Current Asset Co.B So 25.000 (4) 6.000 (8) 14.000       45.000 (5) 4.500 (9) 2.500       7.000       38.000 Retained Earning Co.B So 4.500 (5) 4.500 (9) 2.500      11.500        8.500 (4) 6.000 (8) 14.000       20.000

Invest in Co.B Stock (1) 44.000       44.000 (5) 400       400     43.600 Current Asset Co.A So 350.000 (5) 3.600 (6) 10.000 (9) 2.000       365.600 (1) 44.000 (2) 50.000 (3) 48.000 (7) 48.000       190.000       175.600 Retained Earning Co.A (2) 50.000 (3) 48.000 (7) 48.000       146.000       219.200 So 350.000 (6) 10.000 (c) 5.200       365.200 Current Asset Co.B So 25.000 (4) 6.000 (8) 14.000       45.000 (5) 4.500 (9) 2.500       7.000       38.000 Retained Earning Co.B So 4.500 (5) 4.500 (9) 2.500      11.500        8.500 (4) 6.000 (8) 14.000       20.000

Equity Method

Co.A and Subsidiary Co.B

Worksheet Consolidated

For Date May 1, 2001

Description	Co.A	Co.B	Elimination		Consolidated
			Dr	Cr	Dr	Cr
Invest in PT. B Stock       Eliminate 80 %       Goodwill Current Asset Fixed Asset Liabilities C/S Co.A RE Co.A C/S Co.B       Eliminate 80 %       Minority 20 % RE Co.B       Eliminate 80 %       Minority 20 %	52.300 175.600 1.000.000 1.227.900 200.000 800.000 227.900 1.227.900	38.000 45.500 83.500 25.000 50.000 8.500 83.500	5.500 40.000 6.800 52.300	52.300 52.300	5.500 213.600 1.045.500 1.264.600	225.000 800.000 227.900 10.000 1.700 1.264.600

Co. A and Subsidiary Co. B

Consolidated Balanced Sheet

31 Des, 2002

ASSET      Current Asset          213.600      Fixed Asset          1.045.500      Goodwill                     5.500 TOTAL                   $ 1.264.600

LIABILITIES      Liabilities                           225.000 SHARE HOLDER'S EQUITY - Minority Interest : C/S            10.000                                  RE               1.700 - Controlling Interest : C/S       800.000                                      RE        227.900 TOTAL                               $ 1.264.600

Cost Method

Co.A and Subsidiary Co.B

Worksheet Consolidated

For Date May 1, 2001

Description	Co.A	Co.B	Elimination		Consolidated
			Dr	Cr	Dr	Cr
Invest in PT. B Stock       Eliminate 80 %       Goodwill Current Asset Fixed Asset Liabilities C/S Co.A RE Co.A C/S Co.B       Eliminate 80 %       Minority 20 % RE Co.B       Eliminate 80 %       Minority 20 % RE to Parent Co.	43.600 175.600 1.000.000 1.219.200 200.000 800.000 219.200 1.219.200	38.000 45.500 83.500 25.000 50.000 8.500 83.500	6.000 500 40.000 9.200 55.700	43.600 500 9.200 2.400 55.700	5.500 213.600 1.045.500 1.264.600	225.000 800.000 227.900 10.000 1.700 1.264.600

Co. A and Subsidiary Co. B

Consolidated Balanced Sheet

31 Des, 2002

ASSET      Current Asset          213.600      Fixed Asset          1.045.500      Goodwill                     5.500 TOTAL                   $ 1.264.600

LIABILITIES      Liabilities                           225.000 SHARE HOLDER'S EQUITY - Minority Interest : C/S            10.000                                  RE               1.700 - Controlling Interest : C/S       800.000                                      RE        227.900 TOTAL                               $ 1.264.600