Laporan Keuangan Konsolidasi 2015

Accounts

P ($)

S ($)
Cost Method

Sales
Dividend income
Income From S

1,000,000
48,000

450,000
5,000

Cost of goods sold

Depreciation expense
Other Opr expenses
Net income
..............................................
Consolidated Net Income
Add: R/E Jan 1,2015
Deduct: Dividend

550,000
90,000
110,000
298,000

155,000
45,000
55,000
200,000

500,000
150,000

150,000
60,000

R/E Dec 31,2015

Balance Sheet
Cash
Accounts Receivable net
Inventories
Other current asset
Land
Buildings net
Equipment net
Investment in S

648,000

290,000

83,000
100,000
310,000
195,000
400,000
450,000
270,000
500,000

25,000
50,000
125,000
80,000
185,000
215,000
110,000

2,308,000
75,000
85,000
1,000,000
500,000
648,000

790,000
15,000
35,000
300,000
150,000
290,000

2,308,000

790,000

1-Jan-14

1-Jul-14

300,000
150,000

300,000
150,000

Goodwill
Total assets
Accounts Payable
Other liabilities
Capital Stock @$1
Add PIC
Retained Earnings Dec 31
NCI 1 Jan
NCI 31 Des
Total liabilities & Equities

Investment 1 Juli 2014

Ekuitas S;
Capital Stock
Add PIC

Retained Earnings
Net Income
Dividen 31 Desember
add equity

50,000
500,000

125,000
575,000
75,000
75,000

Invest in S
NCI
1-Jul-14
500,000
31-Dec-14
512,800
12/31/2015
626,400

Inventories
Land
Goodwill
Equipment

jul 2014
10,000
25,000
25,000
(10,000)
50,000

125,000
128,200
156,600

amortisasi
10,000

(1,000)

Jurnal Eliminasi Ekuitas

Capital Stock
PIC
R/E Beg S
Unamortized Excess
Investment in S
NCI Beg

31 Desember 2014
300,000
150,000
125,000
50,000
500,000
125,000
625,000

625,000

Adj & Elimination

Dr
Cr
Cost Method

Consolidated

2,000
40,400
12,800
48,000
12,000

25,000
2,000
12,800

S ($)

Equity Metho

48,000

150,000

P ($)

9,000
512,800

25,000

300,000
150,000
128,200
28,400

40,400
411,600
512,800
150,000

161,600
550,000
90,000
110,000
411,600
500,000
150,000

450,000
5,000
155,000
45,000
55,000
200,000
150,000
60,000

774,400

774,400

290,000

108,000
150,000
435,000
275,000
610,000
665,000
373,000
25,000
2,641,000
90,000
120,000
1,000,000
500,000
774,400
128,200
28,400
2,641,000
126,400

83,000
100,000
310,000
195,000
400,000
450,000
270,000
626,400
2,434,400
75,000
85,000
1,000,000
500,000
774,400
2,434,400
-

25,000
50,000
125,000
80,000
185,000
215,000
110,000
790,000
15,000
35,000
300,000
150,000
290,000
790,000

1,450,000
5,000
705,000
135,000
163,000

1,000,000

31-Dec-14

1-Jan-15

31-Dec-15

31-Dec-16

300,000
150,000

300,000
150,000

300,000
150,000

300,000
150,000

150,000
600,000
150,000
50,000
100,000
Income fr S

150,000
600,000
200,000
60,000
140,000

28,200
40,400
amortisasi

25,000
25,000
(9,000)
41,000

(2,000)

31 Desember 2015
300,000
150,000
150,000
41,000

Dec-15

amortisasi

25,000
25,000
(7,000)
43,000

(2,000)

31 Desember 2016
300,000
150,000
290,000
43,000
512,800
128,200

641,000

440,000
890,000
250,000
100,000
150,000

NCI Exp

112,800
161,600
Dec-14

290,000
740,000
200,000
60,000
140,000

641,000

Dec-16
25,000
25,000
(5,000)
45,000

31 Desember 2017
300,000
150,000
440,000
45,000
626,400
156,600

783,000

783,000

935,000

Adj & Elimination

Dr
Cr
Equity Method
161,600
40,400
150,000
-

Consolidated
2,000
12,800
48,000
12,000
-

25,000
2,000

9,000

25,000
300,000
150,000
-

128,200
28,400
-

1,450,000
5,000
705,000
135,000
163,000
40,400
411,600
512,800
150,000
774,400
108,000
150,000
435,000
275,000
610,000
665,000
373,000
25,000
2,641,000
90,000
120,000
1,000,000
500,000
774,400
128,200
28,400
2,641,000

Excess Allocation

Capital Stock
PIC
R/E Beg S
Unamortized Excess

Inventory
Land
Goodwill

Investment in S

Ekuitas S;

Investment in S dan NCI

Saldo 1 Juli 2014
add Net Income
less : Div

Less: Inventory
add : Equipment
Saldo 31 Des 2014
add Net Income
less : Div
Less: Inventory
add : Equipment
Saldo 31 Des 2015
add Net Income
less : Div
Less: Inventory
add : Equipment
Saldo 31 Des 2016
g

Equipment

Dividend Income-P

NCI Expense

31 Desember 2017

Income fr S dan NCI Expense

748,000
187,000

Saldo 1 Juli 2014

add Net Income

935,000
Less: Inventory
add : Equipment
Income 2014
add Net Income
Less: Inventory
add : Equipment
Income 2015
Income fr S

80%
Cost
Implied Fair Value
Fair Value NA
Book Value NA
NCI ( 20% X B)
Goodwill (IFV-FV)

500,000
625,000
600,000
575,000
125,000
25,000

Excess Allocation
Inventory (2014)
Land
Equipment 5 tahun
Goodwill
Unam Excess

50,000
10,000
25,000
(10,000)
25,000
50,000

Capital Stock

300,000
150,000
150,000
41,000

R/E Beg S
Unamortized Excess
Investment in S
NCI Beg

641,000
25,000
25,000

Inventory
Goodwill
Equipmeent
Unamortized Excess

Investment in S dan NCI

Saldo 1 Juli 2014
add Net Income
less : Div

9,000
41,000

Investment in S
Retained Earnings

Ekuitas S;
1 Jnauari 2015
1 Julli 2014
Kenaikan

512,800
128,200
641,000

12,800
12,800

100%
600,000
575,000
25,000
P
500,000
60,000
40,000

80%
480,000
460,000
20,000
NCI
Total
125,000
15,000
10,000

20%
120,000
115,000
5,000

75,000
50,000

Less: Inventory
add : Equipment
Saldo 31 Des 2014
add Net Income
less : Div
Less: Inventory
add : Equipment
Saldo 31 Des 2015
add Net Income
less : Div
Less: Inventory
add : Equipment
Saldo 31 Des 2016

8,000
800
512,800
160,000
48,000
1,600
626,400
200,000
80,000
1,600
748,000

Equipment
Opr Expense

2,000

Dividend Income-P
Dividend S

48,000

NCI Expense
Dividend S
NCI
Income fr S dan NCI Expense

40,400

10,000
1,000
200,000
60,000
2,000
142,000
250,000
100,000
2,000
294,000

2,000

48,000

12,000
28,400
P

Saldo 1 Juli 2014

add Net Income

2,000
200
128,200
40,000
12,000
400
156,600
50,000
20,000
400
187,000

NCI

Total

120,000

30,000

150,000

Less: Inventory
add : Equipment
Income 2014
add Net Income

8,000
800
112,800
160,000

2,000
200
28,200
40,000

10,000
1,000
141,000
200,000

Less: Inventory
add : Equipment
Income 2015

1,600
161,600

400
40,400

2,000
202,000

Income fr S
Dividen
Invest in S

161,600
48,000
113,600

626,400

Tanggal
1 Januari

Home Office
Branch 1
STB 1
Unrealized Profit 1
Cash

50,200

Branch 2
STB 2
Unrealized Profit 2
Cash

25,220

STB 1
Unrealized Profit 1
STB 2
Unrealized Profit 2

8,000
2,000

40,000
10,000
200

20,000
5,000
220

30 Maret

30 Juni

8,000
2,000

Branch 2
Excess Freight
Branch 1

10,220
20

Branch 2
Cash

15,000

10,240

1 Juli

1 Agustus

23 Oktober

1 November

15,000

Branch 2
Branch 1

5,000

Equipment
Branch 1

12,000

5,000

12,000

31-Dec-16 Branch 1
Equipment

400
400

Cabang 1
Sales
COGS;
saldo awal
pengiriman pusat
pembelian

Cabang 2

200,000

150,000

75,000
50,000
-

55,000
25,000
10,000

transfer ke cbg lain

saldo akhir
gross profit
Expenses:
Freight in
antar cabang
opr exp cab
opr exp pusat
depr exp
Net Income

(10,000)
5,000
110,000
90,000
(200)
40
(20,000)

10,000
15,000
85,000
65,000
(220)
(220)
(15,000)

(400)
69,440

49,560

Branch A
SFHO
Freight in
Home Office

Branch
50,000
200

SFHO
Freight in
50,200

Purchase

Home Office
SFHO
Freight
Cash

10,240

Opr Expense
Cash

20,000

10,000
40
200

SFHO
Freight

20,000
Opr Expense

Hom eOffice
Cash

5,000

Home Office
Cash

12,000

Cash
5,000

Depr Expense
400
Home Office
depresiai equipment = 12.000 : 5 x 2/12

12,000

400

Branch B

Freight in
Home Office

Purchase
Cash

25,000
220
25,220

10,000
10,000
10,000
220

Freight
Home Office

Opr Expense
Home Office

10,220

15,000
15,000
5,000

Home Office

5,000

Cost
IFV
FV
BV
Excess

10%
25%
1 Juli 2015
1 Januari 2016
15,000
25,000
15,000
15,000
14,000
1,000

Net Income
Dividen 31 Des

25,000
5,000

30,000
10,000

Cost
2009
Invest in S
Cash
Cash

Equity
15,000

Invest in S
15,000

500

Cash

Dividen Income

500
Invest in S

Income fr S

AMORTISASI GEDUNG 1000 X

2010
Retained Earning
Invest in S
Invest in S
Retained Earning
Retained Earning
Invest in S

Adjustment
500

Cash
500

1,250
1,250

Invest in S

50
50
Income fr S

Invest in S

1 Investment in S
2 Income from S

2009 COST
15,000
-

2009 EQUITY
15,700
1,200

100%
Total
40,000

15,000
150,000
150,000
140,000
10,000 GEDUNG 10 TAHUN

Equity
Invest in S
Cash
Cash
Invest in S
Invest in S
Income from S

15,000
15,000
500
500
1,250
1,250

Income fr S
50
Invest in S
AMORTISASI GEDUNG 1000 X 6/12
Transaksi
Cash
2,500
Invest in S

2,500

Invest in S
Income from S

7,500

Income fr S
Invest in S
Invest in S
Invest in S - TS
Cash

2010
44,900
7,400

50

7,500

100
100
40,000
15,000
25,000

Cost
IFV
FV
BV
Excess

15,000
150,000

100,000
37,500
12,500
150,000

Laporan Keuangan Konsolidasi 2015

Accounts
Sales
Dividend income
Income From S

P ($)

S ($)

Adj & Elimination

Dr
Cr
Cost Method

Consolidated

1,000,000
48,000

450,000
5,000

Cost of goods sold

Depreciation expense
Other Opr expenses
Net income
..............................................
Consolidated Net Income
Add: R/E Jan 1,2015
Deduct: Dividend

550,000
90,000
110,000
298,000

155,000
45,000
55,000
200,000

500,000
150,000

150,000
60,000

R/E Dec 31,2015

Balance Sheet
Cash
Accounts Receivable net
Inventories
Other current asset
Land
Buildings net
Equipment net
Investment in S

648,000

290,000

774,400

83,000
100,000
310,000
195,000
400,000
450,000
270,000
500,000

25,000
50,000
125,000
80,000
185,000
215,000
110,000

108,000
150,000
435,000
275,000
610,000
665,000
373,000
-

2,308,000
75,000
85,000
1,000,000
500,000
648,000

790,000
15,000
35,000
300,000
150,000
290,000

Goodwill
Total assets
Accounts Payable
Other liabilities
Capital Stock @$1
Add PIC
Retained Earnings Dec 31
NCI 1 Jan
NCI 31 Des
Total liabilities & Equities

48,000

2,000
40,400
150,000

12,800
48,000
12,000

25,000
2,000
12,800

9,000
512,800

25,000

300,000
150,000
128,200
28,400

2,308,000

790,000

1,450,000
5,000
705,000
135,000
163,000
40,400
411,600
512,800
150,000

25,000
2,641,000
90,000
120,000
1,000,000
500,000
774,400
128,200
28,400
2,641,000

Pepsi Co dan Anak Perusahaan

Laporan Keuangan Konsolidasi 31 dec, 2015
Accounts
Sales
Dividend income
Income From S

P ($)
1,000,000

S ($)
450,000
5,000

161,600

Cost of goods sold

Depreciation expense
Other Opr expenses
Net income
..............................................
Consolidated Net Income
Add: R/E Jan 1,2015
Deduct: Dividend

550,000
90,000
110,000
411,600

155,000
45,000
55,000
200,000

512,800
150,000

150,000
60,000

R/E Dec 31,2015

Balance Sheet
Cash
Accounts Receivable net
Inventories
Other current asset
Land
Buildings net
Equipment net
Investment in S

774,400

290,000

83,000
100,000
310,000
195,000
400,000
450,000
270,000
500,000

25,000
50,000
125,000
80,000
185,000
215,000
110,000

Goodwill
Total assets
Accounts Payable
Other liabilities
Capital Stock @$1
Add PIC
Retained Earnings Dec 31
NCI 1 Jan
NCI 31 Des
Total liabilities & Equities

Adj & Elimination

Dr

50,000
2,308,000
75,000
85,000
1,000,000
500,000
774,400

790,000
15,000
35,000
300,000
150,000
290,000

2,434,400

790,000

2015
Adj & Elimination
Cr

Consolidated
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