JANGAN DI UBAH2 YA ADIK ADIK!!!!!!!!! A.

Implied Value
BV of equity:

Total BV of equity
Difference between IV & BV

Balance

Balance

No. Description
Akuisisi /
1 Pembelian Investment in S
investasi

2 Cash
Dividend

Cara:

3 Pengakuan Investment in S
Laba/Rugi
Subsidiary
*Kalo RUGI, jurnal dibalik
Cara:

1 Reciprocity No Entry

Note > Jurnal Reciprocity tidak ada jika diakuisi di tahun

 Note > Jurnal Reciprocity tidak ada jika diakuisi di tahun
pertama melainkan jurnal Reciprocity muncul di taun kedua
saat akuisisi

2 Investment in S
Eliminasi Dividend

3 Eliminasi EISI
Laba/Rugi

4 Common Stock
OCC
Eliminasi Retained Earnings
Investment Difference between IV & BV

5 Accounts Receivable
Equipment
Goodwill
Alokasi Difference
Accounts Payable

6 A/R No Entry
*Karena A/R lunasnya di tahu

7 Supplies
Supplies (OV)

8 Depreciation Expense
Equipment (UV)

Cara:

9 Accounts Payable ??
(OV)
10 Impairment of Loss on Impairment
Goodwill

Cara:
 CAD Schedule *Note = BV < FV =
Parent Share NCI Share Total Value
90% 10% 100%
Implied Value $ 540,000,000 $ 60,000,000 $ 600,000,000
BV of equity:
Common Stock $ 180,000,000 $ 20,000,000 $ 200,000,000
OCC $ 90,000,000 $ 10,000,000 $ 100,000,000
R/E $ 225,000,000 $ 25,000,000 $ 250,000,000
Total BV of equity $ 495,000,000 $ 55,000,000 $ 550,000,000
Difference between IV & BV $ 45,000,000 $ 5,000,000 $ 50,000,000
A/R (UV) $ (4,500,000) $ (500,000) $ (5,000,000)
Supplies (OV) $ 1,800,000 $ 200,000 $ 2,000,000
Equipment (UV) $ (6,750,000) $ (750,000) $ (7,500,000)
A/P (OV) $ (2,700,000) $ (300,000) $ (3,000,000)
Balance $ 32,850,000 $ 3,650,000 $ 36,500,000
Goodwill $ (36,500,000)
Balance $ -

Jurnal Umum:
2021
EQUITY METHOD
Investment in S $ 540,000,000
Cash $ 540,000,000

Cash $ 22,500,000
Investment in S $ 22,500,000

Cara:
Dividend Declared - S (2022) * %ownership by P
= 25.000.000 * 90%

Investment in S $ 63,810,000
Equity in Subsidiary (EISI) $ 63,810,000
*Kalo RUGI, jurnal dibalik
Cara:
ambil dari tabel EISI diatas

Jurnal Eliminasi:
2021
EQUITY METHOD
No Entry
Investment in S $ 22,500,000
Dividend Declared $ 22,500,000

Investment in S

Common Stock $ 200,000,000

$ 100,000,000
Retained Earnings $ 250,000,000
Difference between IV & BV $ 50,000,000
Investment in S $ 540,000,000
NCI $ 60,000,000

Accounts Receivable $ 5,000,000

Equipment $ 2,000,000
Goodwill $ 36,500,000
Accounts Payable $ 3,000,000
Difference between IV & BV $ 50,000,000
Supplies

No Entry
*Karena A/R lunasnya di tahun 2022 maka kita tidak perlu buat adjust

Supplies $ -
Supplies Expense $ -

Depreciation Expense $ 1,500,000

Equipment $ 1,500,000

Cara:
Depre. exp - Equipment $ 1,500,000 per year

Accounts Payable
Loss on Impairment
Goodwill

Cara:
Perbandingan antara BV dan FV Goodwill untuk di 2021
BV 2020
FV 2020
Loss on Impairment
 *Note = BV < FV = Under Value , BV > FV = Over Value
A/R 5,000,000 UV
Supplies (2,000,000) OV
Equipment 7,500,000 UV
A/P (3,000,000) OV
note:
ASSETS UV = Undervalued
Liabilities OV = Overvalued

* Note > Kalau Assets UV maka dia negatif dan kebalikannya

* Note > Kalau Liabilities UV maka dia positif dan kebalikannya
* Note > Kalau Assets Over Value maka jurnalnya di kredit dan kebalikannya
*Note > Kalau Liabilities Over Value maka jurnalnya di Debit dan kebalikannya

IV > BV = Difference di debit, sehingga dieliminasi ke Goodwill.

IV < BV = Difference di kredit, sehingga dieliminasi ke Gain.

COST METHOD No.

Investment in S $ 7,500,000
Cash $ 7,500,000

Cash $ 22,500,000 1
Dividend Income $ 22,500,000

no entry 2

*Cost tidak catat pengakuan laba/rugi

COST METHOD
no entry 1
Dividend Income 22,500,000 2
Dividend Declared 22,500,000

No Entry 3

Common Stock 200,000,000 4

OCC 100,000,000
Beg. RE - Saffron Co. 250,000,000
Difference between IV & BV 50,000,000
Investment in S 540,000,000
NCI 60,000,000

Accounts Receivable 5,000,000 5

Equipment 7,500,000
Accounts Payable 3,000,000
Goodwill 36,500,000
Difference between IV & BV $ 50,000,000
Supplies $ 2,000,000

No Entry 6
*Karena A/R lunasnya di tahun 2022 maka kita tidak perlu buat adjust

Supplies 400,000 7
Supplies Expense 400,000

Depreciation Expense 1,500,000

Equipment 1,500,000

8
3,000,000
Accounts Payable 3,000,000
Loss on Impairment
Goodwill

10
 2021 EISI
Net Income 2021 $ 67,500,000
Supplies $ 360,000
Equipment $ (1,350,000)
Accounts Payable $ (2,700,000)
Adjusted Income 2021 $ 63,810,000

2022 EISI
Net Income 2022 $ 58,500,000
Supplies $ 270,000
Equipment $ (1,350,000)
Adjusted Income 2022 $ 57,420,000

Jurnal Umum
2022
Description EQUITY METHOD

Cash $ 18,000,000
Dividend
Investment in S

Cara:
Dividend Declared - S (2021) * %ownership by P
= 25.000.000 * 90%

Laba/rugi Investment in S $ 57,420,000

Equity in Subsidiary Income

Jurnal Elimina
2022
EQUITY METHOD
Reciprocity No Entry
 Investment in S $ 18,000,000
Eliminasi Dividend
Dividend Declared

Eliminasi EISI $ 57,420,000

Laba/Rugi

Common Stock $ 200,000,000

OCC $ 100,000,000
Eliminasi Beg. RE - Saffron Co. $ 300,000,000
Investment Difference between IV & BV $ 50,000,000
Investment in S
NCI

Accounts Receivable
Equipment
Goodwill
Alokasi Difference
Accounts Payable
Difference between IV & BV
Supplies

A/R

Supplies expense tahun 2021 dibawa ke 2022

Supplies (OV)
Supplies $ -
Investment in S
NCI

Supplies Expense 2022

Supplies
Supplies Expense

Equipment (UV)
Accounts Payable
(OV)

Impairment of
Goodwill
 NCI Income
$ 7,500,000
$ 40,000
$ (150,000)
$ (300,000)
$ 7,090,000

NCI Income
$ 6,500,000
$ 30,000
$ (150,000)
$ 6,380,000

Jurnal Umum:
2022
COST METHOD

Cash $ 18,000,000
$ 18,000,000 Dividend Income

No entry
$ 57,420,000

Jurnal Eliminasi:
2022
COST METHOD
Investment in S $ 45,000,000
Beg. R/E - P
Cara:
 Beg. R/E - S (2021) $ 250,000,000
Net Income - S 2021 $ 75,000,000
-/- Dividend Declared - S 2021 $ (25,000,000)
Beg. R/E - S (2022) $ 300,000,000

Beg. R/E - P (2022) = $50,000,000 * 90% =

*pergerakan R/E yang dipake yaaaa!!!!!!!

Dividend Income $ 18,000,000

$ 18,000,000 Dividend Declared

No entry
$ 57,420,000

Common Stock $ 200,000,000

OCC $ 100,000,000
Beg. RE - Saffron Co. (1/1/2022) $ 300,000,000
Difference between IV & BV $ 50,000,000
Investment in S
NCI

Accounts Receivable 5,000,000

Equipment 7,500,000
Accounts Payable 3,000,000
Goodwill 36,500,000
Difference between IV & BV
Supplies

COGS $ 5,000,000
Accounts Receivable

Supplies expense tahun 2021 dibawa ke 2022

Supplies $ 400,000
$ - Beg. R/E - P
$ - NCI

Supplies Expense 2022

Supplies $ 240,000
Supplies Expense

Equipment expense tahun 2021 dibawa ke 2022

Beg. RE - Saffron Co. (1/1/2022) $ 1,350,000
NCI $ 150,000
Equipment
Equipment Expense 2022
Depreciation Expense $ 1,500,000
Equipment

No entry
$ 18,000,000

$ 45,000,000
$ 50,000,000

$ 45,000,000

$ 18,000,000

$ 585,000,000
$ 65,000,000

50,000,000
2,000,000

$ 5,000,000

$ 360,000
$ 40,000

$ 240,000

$ 1,500,000
$ 1,500,000