Mutual Holding Akl2

7/29/2019 Mutual Holding Akl2

1/74

Akuntansi Keuangan Lanjutan 2

Bab 15: Consolidated Statements: Indirect and Mutual Holding


2/74

LK Konsolidasian Pemilikan Tak

Langsung & Saling

Memiliki

Sesi

10

Sesi

1


3/74

Akuntansi Keuangan Lanjutan 2Learning Objectives

1. Memahamkan pengertian pemilikan tidak langsung dlm

perusahaan anak

2. Memahamkan pengertian saling memiliki dg perusahaan

anak3. Memahamkan pencatatan pemilikan tidak langsung dlm perusahaan

anak Memahamkan pengaruh pemilikan tak langsung pd LK

Konsolidasian

4. Memahamkan jurnal eliminasi atas akun timbal balik

( reciprocal account ) dlm penyusunan laporan keuangankonsolidasian dengan kedua metode cost dan equity.

5. Menjelaskan perbandingan kedua metode (cost vs equity)

dlm pemilikan tak langsung

6. Menelusur sumber acuan


4/74


5/74


Bandi, Dr., M.Si., Ak Memahamkan pengertian pemilikantidak langsung dlm perusahaan anak

Pemilikan Tak Langsung

PT I

50%

CI=.5 +( .25 x .8 )

(.25 x .8 )

80%

PT A

PT SI

25%


6/74


7/74


Bandi, Dr., M.Si., Ak

penjurnalan

Learning Objectives

0. Memahami penyusunan LK

Konsolidasi dg adanya perub CI

LK:

Bukti

Membeli shm PT A >

50%

Bk

Jurnal

posting

Bk Besar

BBPembantu

A memiliki A1 or

~Neraca

~Lap. Laba Rugi

~Lap. Perubahan

Modal

~Lap. Arus Kas

LK

A memiliki IKONSOLIDASIAN


8/74


Bandi, Dr., M.Si.,Ak

Learning Objectives

Memahamkan pengertian pemilikan

tidak langsung dlm perusahaan anak

Pemilikan Tak Langsung

Adanya kepemilikan (CI) PT SI atas PT A:

PT SI = Sub Induk

LK Individual PT I, PT SI, dan PT A

dikonsolidasikan

Waktu pemilikan sub induk

1. Sub Induk stlh CI diperoleh oleh PT I

2. Sub Induk sblm CI diperoleh oleh PT I


9/74

LK Individual: Neraca, Pemilikan Tak Langsung

ASET

ASET

PT SI

PT A

UTANG

Md shm

Laba dithn

UTANG

Modal=NB A

PT I

ASET Lain

Inv dl shm A

80%

.8 x .9

PT SI

ASET Lain

Inv dl shm A

90%

UTANG

Md shm

Laba dithn

UTANG

Md shm

Laba dithn


10/74



Learning Objectives

Memahamkan pengertian saling

memiliki dg perusahaan anak

Saling memiliki

Adanya kepemilikan PT A atas PT I PT I dan PT A = saling memiliki

LK Individual PT I dan PT A dikonsolidasikan,

dan Saham PT I yg dimiliki olh PT A dianggap sbg

treasury


11/74


12/74


13/74



Learning Objectives

Memahamkan pencatatan pemilikan


Contoh: 1 Pemilikan PT SI Setelah CI Induk

Berikut transaksi PT I dan PT SI dlm pembelian saham biasa

1 Jan 2010 PT I Investasi 80% PT SI (800 lbr) @150

1 Jan 2011 PT SI Investasi 90% PT A (900 lbr) @140

120,000

126,000

Modal masing-masing 1,000 @100 100,000

R/E Laba (Rugi), sbb: PT I PT SI PT A

R/E per 31 Des 2009 240,000 60,000 10,000Laba (Rugi) bersih 2010

Dividen diumumkan 2011

30,000 (15,000)

(10,000) (10,000)

10,000

(5,000)

Laba (Rugi) bersih 2011 (20,000)

240,000

30,000

65,000

15,000

30,000


14/74



Learning Objectives



2010

PT I MEMBELI SAHAM BIASA PT SI

Jurnal Transaksi

Contoh: 1

TGL KETERANGAN

D

Jumlah

K

2010

Jan 1

Investasi dsb PT SI

- Kas/ aset lain

120,000

-

-

120,000


15/74


16/74



Learning Objectives

Memahamkan penyusunan LK

Konsolidasian dlm pemilikan tak langsung

Contoh: 1

Aktiva

Goodwill

PT I & PT SI (Anak Perusahaan)

Neraca Konsolidasian

Periode 1 Januari 2010

Utang Dg

K Minoritas

Mdl saham

Laba ditahan

Kept Mayoritas(8,000) Mdl saham

Laba ditahan

20,000

12,000

100,000

240,000

2010

32,000

340,000


17/74



Learning Objectives

Memahamkan jurnal eliminasi dlm

penyusunan laporan keuangan

TGL

2010

PT I EQUITY: Jurnal Eliminasi 31 Des 2010

REFKETERANGAN D

JUMLAH

Contoh: 1b

K

31/12 Mdl Shm PT SI

R/E PT SI

Goodwill

80,000

36,000

-

-

-

2010

8,000

In dsb SI

- Inv dsb PT SI

Perhitungan

=120-12 =108Equity

- 108,000

R/E A

Shm A

=45 80% = 36

=100 80% = 80

TOTAL 116,000 116,000


18/74



Learning Objectives



TGL

PT I-COST: Jurnal Eliminasi Per 31 Des 2010

JUMLAH

Contoh: 1b

2010

2010

31/12

Perhit:

Inv dsb

R/E SI

Shm A

kenaikan

KETERANGAN

Mdl Shm PT SI

R/E PT SI

R/E PT I (penurunan ekuitas SI)

- Inv dsb PT SI

- Goodwill

=120

=60-15 = 45

=100 =100

=(45-60)*0.8 = -12

TOTAL

COST

REF D

80,000

36,000

12,000

-

-

128,000

K

-

-

120,000

8,000

128,000


19/74



Learning Objectives



Aktiva

PT I & PT A (Anak Perusahaan)


Periode 31 Desember 2010

Utang Dg

K Minoritas

Mdl saham

Laba ditahan

Kept Mayoritas

Contoh: 1b

2010

20,000

9,000

29,000

Goodwill (8,000)

Mdl saham

Laba ditahan

100,000

258,000

191,000


20/74



Learning Objectives

Memahamkan pencatatan investasi dlm

pemilikan tak langsung

2011 PT SI MEMBELI SAHAM BIASA PT A

Jurnal Transaksi

Contoh: 1

TGL KETERANGAN

D

Jumlah

K

2011

Jan 1

Investasi dsb PT A

- Kas/ aset lain

126,000

-

-

126,000


21/74

PT SI & Anak Perusahaan (PT A)

KERTAS KERJA NERACA

KONSOLIDASIANPeriode: 1 Januari 20112011

Akun PT I PT A J. ELIMINASI D K

Aset lain

Inv dl shm biasa PT A

Goodwill (selisih C-NB)

v

126,000

v

-

-

-

18,000

-

126,000

-

v

0

18,000

-

-

-

Utang v v - v

Modal PT A

Laba ditahan

Contoh: 1

-

100,000

20,000

-

90,000

18,000

-

-

-

-

-

-

-

20,000

12,000

v


22/74



Learning Objectives



Contoh: 1

Aktiva

Goodwill

PT SI & PT A (Anak Perusahaan)


Periode 1 Januari 2011

Utang Dg

K Minoritas

Mdl saham

Laba ditahan

Kept Mayoritas18,000 Mdl saham

Laba ditahan

2011

10,000

2,000

100,000

45,000

12,000

160,000


23/74



Learning Objectives



Saldo Investasi dan R/E METODE EQUITY

R/E PT

Contoh: 1

KETERANGAN A

Investas

i

PT I

R/E PT I

PT SI

Investas R/E PT

iSI

31/12 09 Saldo 10,000 - 240,000 - 60,000

01/0110 Beli 800 lbr @ 150

SALDO

31/12 10 Laba PT I

PT SIPT A

SALDO

+

+

-

10,000

-

-10,000

20,000

120,000

120,000

-

(12,000)-

108,000

-

240,000

30,000

(12,000)-

258,000

-

-

-

--

-

-

60,000

-

(15,000)-

45,000CI

01/0111 Beli 900 lbr @ 140

SALDO Dipindahkan

+ -

20,000

-

108,000

-

258,000

126,000

126,000

langs

45,000


24/74



Learning Objectives




R/E PT

Contoh: 1

KETERANGAN A

Investa

si

PT I

R/E PT

I

PT SI

Investa R/E PT

si S I

SALDO Pindahan

31/12 11 Dividen PT I

PT SI

20,000

-

-

108,000

-

(8,000)

258,000

(10,000)

-

126,000

-

-

45,000

-

(10,000)

PT A

SALDO31/12 11 Laba PT I

PT SI

PT A

SALDO

+

+

(5,000)

15,000-

-

15,000

30,000

-

100,000-

24,000

10,800

134,800

-

148,000(20,000)

24,000

10,800

262,800

(4,500)

121,500-

-

13,500

135,000

-

35,000-

30,000

13,500

78,500


25/74



Learning Objectives



2011

TGL

2010

PT SI EQUITY: Jurnal Eliminasi 31 Des

2011

REFKETERANGAN

D

JUMLAH

Contoh: 1b

K

31/12

In dsb SI

R/E A

Shm A

Mdl Shm PT A

R/E PT A

Goodwill

- Inv dsb PT A

Perhitungan

=126-4,5+13,5 =135

=30 90% = 27

=100 90% = 90

TOTAL

Equity

90,000

27,000

18,000

-

135,000

-

-

-

135,000

135,000


26/74



Learning Objectives



2011

TGL

2010


REFKETERANGAN D

JUMLAH

Contoh: 1b

K

31/12 Mdl Shm PT SI

R/E PT A

Goodwill

80,000

62.800

-

-

-

8,000

In dsb SI

R/E A

Shm A

- Inv dsb PT SI

Perhitungan

=120-12-8+24+10,8=134,8

=78,5 80% = 62,8

=100 80% = 80

TOTAL

Equity

-

142,800

134,800

142,800


27/74


28/74



Learning Objectives



Contoh: 1

Aktiva

Goodwill

PT I, PT SI & PT A (Anak Perusahaan)



Utang Dg

K Minoritas

PT A M saham

R/E

PT SI M saham

R/E

Kept Mayoritas

10,000 Mdl saham

10,000

3,000

20,000

15,700

100,000

2011

13,000

35,700

Laba ditahan 262,800 362,800


29/74


30/74


31/74



Learning Objectives



TGL

2010

PT SI-COST: Jurnal Eliminasi Per 31 Des 2011

REFKETERANGAN D

JUMLAH

Contoh: 1b

K

31/12

Perhit:

Inv dsb

R/E A

Shm A

kenaikan

Mdl Shm PT A

R/E PT A

Goodwill

- Inv dsb PT A

- R/E PT I

=126

=10+10+15-5 = 30

=100 =100

=(30-20)*0.9 =9

TOTAL

COST

90,000

27,000

18,000

-

-

135,000

-

-

-

126,000

9,000

135,000


32/74



Contoh: 1c

Learning Objectives



Kenaikan nilai investasi

COST

R/E PT A Akhir

R/E PT A Awal 2010

Naik (Turun) 2010

CI PTI (% pemilikan)

(menambah R/E PT SI)

30,000

10,000

10,000

20,000

10,000

90%

9,000

-


33/74

Learning Objectives

3. Memahamkan jurnal eliminasi dlm

penyusunan LK konsolidasian

Investasi COST + Kenaikan R/E = Investasi EQUITYContoh: 1c

Investasi PT SI

Kenaikan R/E PT A

Investasi + Kenaikan

CI 90%, NB PT A (100+30)

GOODWILL

COST

+

Lihat

-

-

126,000

9,000

135,000

117,000

18,000

Equity=135,000


34/74



Learning Objectives



TGL

2010


REFKETERANGAN D

JUMLAH

Contoh: 1b

K

31/12 Mdl Shm PT SI

R/E PT SI

- Goodwill

80,000

62,800

-

-

-

8,000

Perhit:

Inv dsb

R/E SI

Shm SI

kenaikan

- Inv dsb PT SI

- R/E PT I

=120

=60-15-10+30+4.5 = 69.5

=100 =100

=(69.5+(9)-60))*0.8=14.8

TOTAL

COST

-

-

142,800

120,000

14,800

142,800


35/74



Contoh: 1c

Learning Objectives




COST

R/E PT SI Akhir

(menambah R/E PT I)

69,500R/E PT SI dr PT A

R/E PT SI Awal

Naik (Turun)


9,000

78,500

60,000

18,500

80%

+

-

x

14,800


36/74

Learning Objectives



Contoh: 1c Selisih COST dg NILAI BUKU

COST

Nilai Buku PT A 1 Jan 10Kenaikan R/E dr PT SI

CI 80%, NB PT A (100+69.5)

Goodwill akhir

120,00014,800

134,800

142,800

(8,000)

+

-

Saldo Investasi dsb Equity = 134,800 -


37/74



Learning Objectives



Contoh: 1

Aktiva

Goodwill




Utang Dg

K Minoritas

PT A M saham

R/E

PT SI M saham

R/E

Kept Mayoritas

10,000 Mdl saham

2011

10,000

3,000

20,000

15,700

100,000

13,000

35,700

Laba ditahan 262,800 362,800


38/74


39/74



Learning Objectives



Contoh: 2 Pemilikan PT SI Sebelum CI Induk

Berikut transaksi PT I dan PT SI dlm pembelian saham biasa

1 Jan 2010 PT SI Investasi 80% PT A (400 lbr) @ 60


Modal masing-masing 500 lbr @50

R/E Laba (Rugi), sbb: PT I

24,000

36,000

25,000

PT SI PT A

R/E per 31 Des 2009Laba (Rugi) bersih 2010


Laba (Rugi) bersih 2011

100,0005,000

(2,500)

7,500)

110,000

10,0002,500

(2,000)

5,000

15,500

(5,000)(2,000)

-

5,000

(2,000)


40/74



Learning Objectives



Saldo Investasi dan R/E METODE COST

R/E PT

Contoh: 2

KETERANGAN

31/12 09 Saldo

A

(5,000)

Investas

i

-

PT I

R/E PT

I

100,000

PT SI

Investas

i R/E PT I

- 10,000

01/0110 Beli 400 lbr @ 60

SALDO

31/12 10 Laba PT I

PT SIPT A

SALDO

01/0711 Beli 450 lbr @ 80

SALDO Dipindahkan

+

+

+

-

(5,000)

-

-(2,000)

(7,000)

(7,000)

CI Tak

langsung

-

-

--

36,000

36,000

100,000

5,000

--

105,000

105,000

24,000

24,000

-

--

24,000

24,000

10,000

-

2,500-

12,500

12,500


41/74


42/74



Learning Objectives



TGL

PT SI-COST: Jurnal Eliminasi Per 31 Des 2011

JUMLAH

Contoh: 2b

2010

31/12

Perhit:

Inv dsb

R/E A

Shm A

kenaikan

KETERANGAN

Mdl Shm PT A

Goodwill

- Inv dsb PT A

- R/E PT I (Kenaikan)

- R/E PT A

=24

=-5-2+5 = 2

=25 =25

=(2)-5*0.9 =2,4

TOTAL

COST

REF D

20,000

8,000

-

-

28,000

K

-

-

24,000

2,400

1,600

-

28,000


43/74



Contoh: 2c

Learning Objectives




COST

R/E PT A Akhir

(menambah R/E PT SI)

(2,000)

R/E PT A Awal

Naik (Turun)


(5,000)

3,000

80%

2,400

-


44/74

Learning Objectives



Investasi COST + Kenaikan R/E = Investasi EQUITYContoh: 2c

Investasi PT SI

Kenaikan R/E PT A

Investasi + Kenaikan

CI 90%, NB PT A (25-2)

GOODWILL

COST

+

Lihat

-

-

24,000

2,400

26,400

18,400

8,000

Equity=26,400


45/74



Learning Objectives



TGL

2010


REFKETERANGAN D

JUMLAH

Contoh: 2b

K

31/12

Perhit:

Inv dsb

R/E SI

Shm SI

kenaikan

Mdl Shm PT SI

R/E PT SI

- Goodwill

- Inv dsb PT A

- R/E PT I

=36

=10+2.5-2+5 = 15.5

=25 =100

=(15.5+2.4)-15))*0.9=2,61

TOTAL

COST

22,500

16,110

3,690

-

-

42,300

-

-

-

36,000

6,300

42,300


46/74



Contoh: 2c

Learning Objectives




COST

R/E PT SI Akhir

(menambah R/E PT I)

15,500

R/E PT SI dr PT A

R/E PT SI Awal 2010

Laba 1/1 s/d 1/07

Kenaikan dari PT A

Naik (Turun)


+

10,000

2,500

(1,600) +

2,400

17,900

10,900

7,000

90%

6,300

-

x


47/74


48/74



Learning Objectives



Contoh: 2

Aktiva

Goodwill




Utang Dg

K MinoritasPT A M saham

R/E

PT SI M saham

R/E

Kept Mayoritas

11,690 Mdl saham

Laba ditahan

2111

5,000

(1,400)

2,500

1,790

25,000

118,100

3,600

4,290

143,100


49/74



Learning Objectives




R/E PT

Contoh: 2

KETERANGAN

31/12 09 Saldo

A

(5,000)

Investas

i

-CI Tak

PT I

R/E PT

I

100,000

PT SI

Investas

i R/E PT I

- 10,000

01/0110 Beli 400 lbr @ 60

SALDO

31/12 10 Laba PT I

PT SIPT A

SALDO

01/0711 Beli 450 lbr @ 80

SALDO Dipindahkan

+

+

+

-

(5,000)

-

-(2,000)

(7,000)

(7,000)

langsung

-

-

--

36,000

36,000

100,000

5,000

--

105,000

105,000

24,000

24,000

-

-(1,600)

22,400

22,400

10,000

-

2,500(1,600)

10,900

10,900


50/74



Learning Objectives




R/E PT

Contoh: 2

KETERANGAN A

Investa

si

PT I

R/E PT

I

PT SI

Investa

si R/E PT I

SALDO Pindahan

31/12 11 Dividen PT I

PT SI

(7,000)

-

-

36,000

-

(1,800)

105,000

(2,500)

-

22,400

-

-

10,900

-

(2,000)

PT A

SALDO31/12 11 Laba PT I

PT SI

PT A

SALDO

+

+

-

(7,000)-

-

5,000

(2,000)

-

34,200-

4,500

3,600

42,300

-

102,5007,500

4,500

-

111,800

-

22,400-

-

4,000

26,400

-

8,900-

5,000

4,000

17,900


51/74



Learning Objectives



TGL

PT SI EQUITY: Jurnal Eliminasi 31 Des 2011

JUMLAH

Contoh: 2b

2010

31/12

KETERANGAN

Mdl Shm PT A

Goodwill

- Inv dsb PT A

- R/E PT A

TOTAL

REF

Equity

D

20,000

8,000

28,000

K

-

-

26,400

1,600

28,000


52/74



Learning Objectives



TGL

2010


REFKETERANGAN D

JUMLAH

Contoh: 2b

K

31/12 Mdl Shm PT A

R/E PT A

Goodwill

- Inv dsb PT A

TOTAL

Equity

22,500

16,110

3,690

-

42,300

-

-

-

42,300

42,300


53/74



Learning Objectives



Contoh: 2

Aktiva

Goodwill




Utang Dg

K MinoritasPT A M saham

R/E

PT SI M saham

R/E

Kept Mayoritas

11,690 Mdl saham

Laba ditahan

2011

5,000

(1,400)

2,500

1,790

25,000

118,100

3,600

4,290

143,100


54/74



Learning Objectives



Contoh: 3 CI Dari Hubungan Afiliasi

Berikut transaksi PT I dan PT SI dan PT A dlm pembelian saham biasa


1 Jan 2011 PT I Investasi 80% PT SI (400 lbr) @ 75

Investasi 50% PT A (250 lbr) @70

Modal masing-masing 500 lbr @50

R/E Laba (Rugi), sbb: PT I

7,500

30,000

17,500

25,000

PT SI PT A

R/E per 31 Des 2009




45,000

10,000

(5,000)

7,500

57,500

5000

4,375

(2,000)

5,000

12,375

2,500

2,500

(2,000)

3,000

6,000


55/74



Learning Objectives



PT I

CONTROLLING INTEREST

CI atas PT SI = 80%

CI atas PT A Langsung = 50%

Tak langsung = 25% x 80% = 20%

=70%

Koreksi: pengakuan laba thn lalu krn CI secara tak langsung dicapai,

jika menggunakan M. EQUITY


56/74


57/74



Learning Objectives



Saling memiliki: Saat PT A didirikan

R/E PT A= 0 Saham yg saling dimiliki DIELIMINASI

(Reciprocal Account )

Shm PT I yg dimiliki olh PT A dianggap sbg

treasury

L i Obj i


58/74



Learning Objectives

Memahamkan pencatatan saling


Contoh: 4 Saling memiliki: Saat PT A didirikan

Berikut transaksi PT I dlm pembelian saham biasa PT A

1 Jan 2010 PT I beli 75% (750 lbr) @100

1 Jan 2011 PT A beli10% (100 lbr) @150

Modal masing-masing 100,000 @100

R/E Laba (Rugi), sbb:

R/E per 31 Des 2009



75,000

15,000

PT I

15,000

10,000

(5,000)

PT A

5,000

(2,000)

Laba (Rugi) bersih 2011 + 7,375

27,375

2,500

5,500


59/74



Learning Objectives



Saldo Investasi dan R/E METODE COST Contoh: 4

KETERANGAN PT I PT A

31/12 09 Saldo

01/0110 Beli 750 lbr @ 100

SALDO

31/12 10 Laba PT I

PT SI

SALDO

01/0111 Beli 100 lbr @ 150

SALDO Dipindahkan

Saling

memiliki

+

+

+

Investa

si

-

75,000

75,000

-

-

75,000

75,000

R/E PT

I

15,000

15,000

10,000

-

25,000

25,000

Investa

si

-

-

-

-

15,000

15,000

R/E PT

SI

-

-

-

5,000

5,000

5,000


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Learning Objectives



Saldo Investasi dan R/E METODE COST Contoh: 4


1/1 11 Saldo Pindahan

31/1211 Dividen PT A

PT I

SALDO

31/12 11 Laba PT A

PT I

SALDO Dipindahkan

Saling

memiliki

+

+

+

Investa

si

75,000

75,000

-

75,000

R/E PT

I

25,000

1,500

(5,000)

21,500

-

7,375

28,875

Investa

si

15,000

-

15,000

-

15,000

R/E PT

SI

5,000

(2,000)

500

3,500

2,500

6,000


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Contoh: 4

X

Y

Y

Saling memiliki: COST(31 Desember 2011)

= 28,875 + 0,75 Y

= 6,000+0.1(X R/E PT I Awal)

= 6,000 + 0.1 (X (25,000+(0.75*5,000)

Sblm Saling

memiliki:

R/E PT I sendiri

= 25,000

Y

R/E PT I dr PT A = 0.75 * 5,000

= 6,000+0.1(X-(25,000+3,750)

= 6,000+0.1(X-28,750)

= 6,000+0.1( 28,875+0.75Y -28,750)

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Learning Objectives



Y

Y

Y -0.075Y

0.925Y

Y

Saling memiliki: COST(31 Desember 2011)

= 6,000+0.1(X-(25,000+3,750)

= 6,000+0.1(X-28,750)

= 6,000+0.1( 28,875 + 0.75Y -28,750)

= 6,000+ 2,887.5 +0.075Y -2,875

= 6,000+ 12.5 + 0.075Y

= 6,012.5 +0.075Y

= 6,012.5

= 6,012.5

= 6,500. X = 28,875 + 0.75Y

Contoh: 4

X = 28.875+0.75(6,500)

X = 33,750


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L i Obj ti


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Learning Objectives



Saldo Investasi dan R/E METODE EQUITY Contoh: 4


31/12 09 Saldo

01/0110 Beli 750 lbr @ 100

SALDO

31/12 10 Laba PT I

PT SI

SALDO

01/0111 Beli 100 lbr @ 150

SALDO Dipindahkan

Saling

memiliki

+

+

+

Investa

si

-

75,000

75,000

-

3,750

78,750

78,750

R/E PT

I

15,000

15,000

10,000

3,750

28,750

28,750

Investa

si

-

-

-

-

15,000

15,000

R/E PT

SI

-

-

-

5,000

5,000

5,000


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Learning Objectives


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Learning Objectives



Contoh: 4

Saling memiliki: EQUITY(31 Desember 2011)

Pemilikan PT I = 75% PT A

PT A= 10% PT I

Asumsi:

X = Laba PT I th 2011

Y = Laba PT A th 2011

X

Y

X

= 7,375 + 0,75 Y

= 2,500+0.1 X

= 7,375+0.75( 2,500+0.1 X )

= 7,375+ 1,875+0.075 X

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Contoh: 4

X

Y

Saling memiliki: EQUITY(31 Desember 2011)

= 7,375 + 0,75 Y

= 2,500 + 0.1 X

X = 7,375+0.75( 2,500+0.1 X )

= 7,375+ 1,875+0.075 X

= 9,250+ 0.075X

X - 0.075X

X

= 9,250

= 10,000 Y = 2,500+0.1 X

Y = 2,500 + 0.1 (10,000)

=3,500

Learning Objectives


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Learning Objectives



TGL

PT I EQUITY: Jurnal Kenaikan Inv 31 Des 2011

JUMLAH

Contoh: 4

2010

31/12

KETERANGAN

Inv dsb PT A

- R/E (kenaikan R/E PT A)

75% x 3,5

TOTAL

REF

Equity

D

2,625

2,625

K

-

2,625

2,625


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Learning Objectives



TGL

PT A-EQUITY: Jurnal Eliminasi Per 31 Des 2011

JUMLAH

Contoh: 4

2010

31/12

Perhit:

Inv dsb

R/E A

Shm A

kenaikan

KETERANGAN

Mdl Shm PT I

R/E PT I

Goodwill

- Inv dsb PT I

=25

=

=

=

TOTAL

REF

EQUITY

D

10,000

3,375

2,125

-

15,500

K

-

-

15,500

-

15,500

Learning Objectives


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Learning Objectives



TGL

PT I-EQUITY: Jurnal Eliminasi Per 31 Des 2011

JUMLAH

Contoh: 4

2010

31/12

Perhit:

Inv dsb

R/E A

Shm A

kenaikan

KETERANGAN

Mdl Shm PT A

R/E PT A

- Inv dsb PT A

= 75

TOTAL

REF

EQUITY

D

75,000

4,875

-

79,875

K

-

-

79,875

-

79,875

Learning Objectives


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ReferensiLearning Objectives

6. Menelusur sumber acuan

Drebin, . Advanced Accounting . 11st. Edition. USA: John Wiley & Sons.

Chp: 15 Consolidated Statements: Indirect and Mutual Holding

Ikatan Akuntan Indonesia. 2004 (Atau yang terbaru). Standar Akuntansi Keuangan . Jakarta:Salemba Empat.

Bab: Penggabungan Badan Usaha dengan pemilikan tak langsung pada perusahaan anak

Tambahan

Baker, . 1973. Advanced Accounting . Jakarta:

Chp: Consolidated Statements: Indirect and Mutual Holding

Cameron, . 1973. Advanced Accounting . Jakarta:

Chp: Consolidated Statements: Indirect and Mutual Holding

Larsen, . 1986. Advanced Accounting . Jakarta: Chp: Consolidated Statements: Indirect and Mutual Holding

Yunus, Hadori dan Hananto.

Bab: 11 Penggabungan Badan Usaha Pemilikan tak langsung pada perusahaan Anak

Mutual Holding Akl2

Documents

Transcript of Mutual Holding Akl2