JURNAL ELIMINASI (INTERCOMPANY PROFIT - INVENTORIES)

METHOD PENJUALAN DOWNSTREAM

Elimination for Intercompany Sales Recognition of Inter
Beginning Invent
COMPLETE EQUITY Sales xxx Investment
the Year in Subsid
Purchases (Cost of Sales) xxx

COST & PARTIAL EQUITY Sales xxx R/E - Parent (beginni

Purchases (Cost of Sales) xxx

METHOD PENJUALAN UPSTREAM SALES

Elimination for Intercompany Sales Recognition of Inter
Beginning Invent
COMPLETE EQUITY Sales xxx the Year in Subsid
Investment
Purchases (Cost of Sales) xxx Noncontrolling Intere

COST & PARTIAL EQUITY Sales xxx R/E - Parent (beginni

Purchases (Cost of Sales) xxx Noncontrolling Intere

Advanced Accounting / Jeter & Chaney 4th Ed. / Elimination Entries (Intercompany P
T - INVENTORIES)

Recognition of Intercompany Profit in To Elimination for Intercompany Profit in

Beginning Inventory Realized During Ending Inventory
Investment
the Year in Subsidiary xxx Ending Inventory (Cost of Sales) xxx
Beginning Inventory - Income Inventory (Balance Sheet) xxx
Statement (Cost of Sales) xxx

R/E - Parent (beginning) xxx Ending Inventory (Cost of Sales) xxx

Beginning Inventory - Income Inventory (Balance Sheet) xxx
Statement (Cost of Sales) xxx

Recognition of Intercompany Profit in To Elimination for Intercompany Profit in

Beginning Inventory Realized During Ending Inventory
the Year in Subsidiary
Investment xxx Ending Inventory (Cost of Sales) xxx
Noncontrolling Interest in Equity xxx Inventory (Balance Sheet) xxx
Beginning Inventory - Income
Statement (Cost of Sales) xxx

R/E - Parent (beginning) xxx Ending Inventory (Cost of Sales) xxx

Noncontrolling Interest in Equity xxx Inventory (Balance Sheet) xxx
Beginning Inventory - Income
Statement (Cost of Sales) xxx

limination Entries (Intercompany Profit - Inventories) / Henny Wirianata, SE, MSi, Ak.
JURNAL ELIMINASI (INTERCOMPANY LOSS - INVENTORIES)

PENJUALAN
Recognition of Inter
METHOD
Elimination for Intercompany Sales Beginning Invent
COMPLETE EQUITY Sales xxx Beginning InventoryY
Purchases (Cost of Sales) xxx Statement (Cost of S

COST & PARTIAL EQUITY Sales xxx Beginning Inventory

Purchases (Cost of Sales) xxx Statement (Cost of S

PENJUALAN U
Recognition of Inter
METHOD
Elimination for Intercompany Sales Beginning Invent
Y
COMPLETE EQUITY Sales xxx Beginning Inventory
Purchases (Cost of Sales) xxx Statement (Cost of S

COST & PARTIAL EQUITY Sales xxx Beginning Inventory

Purchases (Cost of Sales) xxx Statement (Cost of S

Advanced Accounting / Jeter & Chaney 4th Ed. / Elimination Entries (Intercompan
 PENJUALAN DOWNSTREAM
Recognition of Intercompany Loss in
To Elimination for Intercompany Loss in
Beginning Inventory Realized During the
Ending Inventory
Beginning InventoryYear
- Income Inventory (Balance Sheet) xxx
Statement (Cost of Sales) xxx Ending Inventory (Cost of Sales) xxx
Investment in Subsidiary xxx

Beginning Inventory - Income Inventory (Balance Sheet) xxx

Statement (Cost of Sales) xxx Ending Inventory (Cost of Sales) xxx
R/E - Parent (beginning) xxx

PENJUALAN UPSTREAM SALES

Recognition of Intercompany Loss in
To Elimination for Intercompany Loss in
Beginning Inventory Realized During the
Ending Inventory
Year
Beginning Inventory - Income Inventory (Balance Sheet) xxx
Statement (Cost of Sales) xxx Ending Inventory (Cost of Sales) xxx
Investment in Subsidiary xxx
Noncontrolling Interest in Equity xxx

Beginning Inventory - Income Inventory (Balance Sheet) xxx

Statement (Cost of Sales) xxx Ending Inventory (Cost of Sales) xxx
R/E - Parent (beginning) xxx
Noncontrolling Interest in Equity xxx

mination Entries (Intercompany Loss - Inventories) / Henny Wirianata, SE, MSi, Ak.
JURNAL ELIMINASI (INTERCOMPANY PROFIT - NONDEPRECIABLE
PENJUALAN DOWNSTREAM
METHOD Years Subsequent to the Year of
Year of Intercompany Sale
Intercompany Sale
COMPLETE EQUITY Gain on Sale of land xxx Investment in Subsidiary xxx
Land xxx Land
COST & PARTIAL EQUITY Gain on Sale of Land xxx R/E - Parent (beginning) xxx
Land xxx Land

PENJUALAN UPSTREAM
METHOD Years Subsequent to the Year of
Year of Intercompany Sale
Intercompany Sale
COMPLETE EQUITY Gain on Sale of land xxx Investment in Subsidiary xxx
Land xxx NCI in Equity xxx
Land
COST & PARTIAL EQUITY Gain on Sale of Land xxx R/E - Parent (beginning) xxx
Land xxx NCI in Equity xxx
Land

JURNAL ELIMINASI (INTERCOMPANY LOSS - NONDEPRECIABLE PROPERTY)

PENJUALAN DOWNSTREAM
METHOD Years Subsequent to the Year of
Year of Intercompany Sale
Intercompany Sale
COMPLETE EQUITY Land xxx Land xxx
Loss on Sale of Land xxx Investment in Subsidiary
COST & PARTIAL EQUITY Land xxx Land xxx
Loss on Sale of Land xxx R/E - Parent (beginning)

PENJUALAN UPSTREAM
METHOD Years Subsequent to the Year of
Year of Intercompany Sale
Intercompany Sale
COMPLETE EQUITY Land xxx Land xxx
Loss on Sale of Land xxx Investment in Subsidiary
NCI in Equity
COST & PARTIAL EQUITY Land xxx Land xxx
Loss on Sale of Land xxx R/E - Parent (beginning)
NCI in Equity
IT - NONDEPRECIABLE PROPERTY)
PENJUALAN DOWNSTREAM
Years Subsequent to the Year of
Year of Sale to Third Party
Intercompany Sale
Investment in Subsidiary xxx
xxx Gain on Sale of Land xxx
R/E - Parent (beginning) xxx
xxx Gain on Sale of Land xxx

PENJUALAN UPSTREAM
Years Subsequent to the Year of
Year of Sale to Third Party
Intercompany Sale
Investment in Subsidiary xxx
NCI in Equity xxx
xxx Gain on Sale of Land xxx
R/E - Parent (beginning) xxx
NCI in Equity xxx
xxx Gain on Sale of Land xxx

PENJUALAN DOWNSTREAM
Years Subsequent to the Year of
Year of Sale to Third Party
Intercompany Sale
Loss on Sale of Land xxx
xxx Investment in Subsidiary xxx
Loss on Sale of Land xxx
xxx R/E - Parent (beginning) xxx

PENJUALAN UPSTREAM
Years Subsequent to the Year of
Year of Sale to Third Party
Intercompany Sale
Loss on Sale of Land xxx
xxx Investment in Subsidiary xxx
xxx NCI in Equity xxx
Loss on Sale of Land xxx
xxx R/E - Parent (beginning) xxx
xxx NCI in Equity xxx
JURNAL ELIMINASI (INTERCOMPANY PROFIT - DEPRECIABLE PROPERTY & EQUIPM
PENJUALAN DOWNSTREAM
METHOD Years Subsequent to the Year of Intercompany
Year of Intercompany Sale
Sale
COMPLETE EQUITY Gain on Sale of Equipment xxx Investment in Subsidiary xxx
Equipment xxx Equipment xxx
Accumulated Depreciation xxx Accumulated Depreciation

Accumulated Depreciation xxx Accumulated Depreciation xxx

Depreciation Expense xxx Depreciation Expense
Investment in Subsidiary

COST & PARTIAL EQUITY Gain on Sale of Equipment xxx R/E - Parent (beginning) xxx
Equipment xxx Equipment xxx
Accumulated Depreciation xxx Accumulated Depreciation

Accumulated Depreciation xxx Accumulated Depreciation xxx

Depreciation Expense xxx Depreciation Expense
R/E - Parent (beginning)

PENJUALAN UPSTREAM
METHOD Years Subsequent to the Year of Intercompany
Year of Intercompany Sale
Sale
COMPLETE EQUITY Gain on Sale of Equipment xxx Investment in Subsidiary xxx
Equipment xxx NCI in Equity xxx
Accumulated Depreciation xxx Equipment xxx
Accumulated Depreciation

Accumulated Depreciation xxx Accumulated Depreciation xxx

Depreciation Expense xxx Depreciation Expense
Investment in Subsidiary
NCI in Equity

COST & PARTIAL EQUITY Gain on Sale of Equipment xxx R/E - Parent (beginning) xxx
Equipment xxx NCI in Equity xxx
Accumulated Depreciation xxx Equipment xxx
 Accumulated Depreciation

Accumulated Depreciation xxx Accumulated Depreciation xxx

Depreciation Expense xxx Depreciation Expense
R/E - Parent (beginning)
NCI in Equity
CIABLE PROPERTY & EQUIPMENT)
PENJUALAN DOWNSTREAM
s Subsequent to the Year of Intercompany
Year of Sale to Third Party
Sale
Investment in Subsidiary xxx
Gain on Sale of Equipment xxx
xxx (sisa)

Accumulated Depreciation xxx

xxx Depreciation Expense xxx
xxx Investment in Subsidiary xxx

Investment in Subsidiary xxx

Accumulated Depreciation xxx

R/E - Parent (beginning) xxx

Gain on Sale of Equipment xxx
xxx (sisa)

Accumulated Depreciation xxx

xxx Depreciation Expense xxx
xxx R/E - Parent (beginning) xxx

R/E - Parent (beginning) xxx

Accumulated Depreciation xxx

PENJUALAN UPSTREAM
s Subsequent to the Year of Intercompany
Year of Sale to Third Party
Sale
Investment in Subsidiary xxx
NCI in Equity xxx
Gain on Sale of Equipment xxx
xxx (sisa)

Accumulated Depreciation xxx

xxx Depreciation Expense xxx
xxx Investment in Subsidiary xxx
xxx NCI in Equity xxx

Investment in Subsidiary xxx

NCI in Equity xxx
Accumulated Depreciation xxx

R/E - Parent (beginning) xxx

NCI in Equity xxx
Gain on Sale of Equipment xxx
xxx ( sisa)

Accumulated Depreciation xxx

xxx Depreciation Expense xxx
xxx R/E - Parent (beginning) xxx
xxx NCI in Equity xxx

R/E - Parent (beginning) xxx

NCI in Equity xxx
Accumulated Depreciation xxx
JURNAL ELIMINASI (INTERCOMPANY LOSS - DEPRECIABLE PROPERTY & EQUIPMENT)

PENJUALAN DOWNSTREAM
METHOD
Year of Intercompany Sale Years Subsequent to the Year of Intercompany Sale

COMPLETE EQUITY Equipment xxx Equipment xxx

Accumulated Depreciation xxx Accumulated Depreciation
Loss on Sale of Equipment xxx Investment in Subsidiary

Depreciation Expense xxx Depreciation Expense xxx

Accumulated Depreciation xxx Investment in Subsidiary xxx
Accumulated Depreciation

COST & PARTIAL EQUITY Equipment xxx Equipment xxx

Accumulated Depreciation xxx Accumulated Depreciation
Loss on Sale of Equipment xxx R/E - Parent (beginning)

Depreciation Expense xxx Depreciation Expense xxx

Accumulated Depreciation xxx R/E - Parent (beginning) xxx
Accumulated Depreciation

PENJUALAN UPSTREAM
METHOD
Year of Intercompany Sale Years Subsequent to the Year of Intercompany Sale

COMPLETE EQUITY Equipment xxx Equipment xxx

Accumulated Depreciation xxx Accumulated Depreciation
Loss on Sale of Equipment xxx Investment in Subsidiary
NCI in Equity

Depreciation Expense xxx Depreciation Expense xxx

Accumulated Depreciation xxx Investment in Subsidiary xxx
NCI in Equity xxx
Accumulated Depreciation

COST & PARTIAL EQUITY Equipment xxx Equipment xxx

 Accumulated Depreciation xxx Accumulated Depreciation
Loss on Sale of Equipment xxx R/E - Parent (beginning)
NCI in Equity

Depreciation Expense xxx Depreciation Expense xxx

Accumulated Depreciation xxx R/E - Parent (beginning) xxx
NCI in Equity xxx
Accumulated Depreciation
 PENJUALAN DOWNSTREAM

Subsequent to the Year of Intercompany Sale Year of Sale to Third Party

Loss on Sale of Equipment xxx

xxx Investment in Subsidiary xxx
xxx (sisa)

Depreciation Expense xxx

Investment in Subsidiary xxx
xxx Accumulated Depreciation xxx

Accumulated Depreciation xxx

Investment in Subsidiary xxx

Loss on Sale of Equipment xxx

xxx R/E - Parent (beginning) xxx
xxx ( sisa)

Depreciation Expense xxx

R/E - Parent (beginning) xxx
xxx Accumulated Depreciation xxx

Accumulated Depreciation xxx

R/E - Parent (beginning) xxx

PENJUALAN UPSTREAM

Subsequent to the Year of Intercompany Sale Year of Sale to Third Party

Loss on Sale of Equipment xxx

xxx (sisa)
xxx Investment in Subsidiary xxx
xxx NCI in Equity xxx

Depreciation Expense xxx

Investment in Subsidiary xxx
NCI in Equity xxx
xxx Accumulated Depreciation xxx

Accumulated Depreciation xxx

Investment in Subsidiary xxx
NCI in Equity xxx

Loss on Sale of Equipment xxx

xxx (sisa)
xxx R/E - Parent (beginning) xxx
xxx NCI in Equity xxx

Depreciation Expense xxx

R/E - Parent (beginning) xxx
NCI in Equity xxx
xxx Accumulated Depreciation xxx

Accumulated Depreciation xxx

R/E - Parent (beginning) xxx
NCI in Equity xxx