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    7-4 PT Pandu Dan PT Sadewa

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    The document discusses calculations and journal entries related to intercompany transactions between two companies, PT Pandu and PT Sadewa. It includes unrealized profit on vehicle sales, bond investments, dividends, interest income and expenses, and adjustments to equity investments using the equity method.

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    7-4 PT Pandu Dan PT Sadewa

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    Team 1
    12 views5 pages
    The document discusses calculations and journal entries related to intercompany transactions between two companies, PT Pandu and PT Sadewa. It includes unrealized profit on vehicle sales, bond investments, dividends, interest income and expenses, and adjustments to equity investments using the equity method.

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    © © All Rights Reserved

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    The document discusses calculations and journal entries related to intercompany transactions between two companies, PT Pandu and PT Sadewa. It includes unrealized profit on vehicle sales, bond investments, dividends, interest income and expenses, and adjustments to equity investments using the equity method.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    12 views5 pages

    7-4 PT Pandu Dan PT Sadewa

    Uploaded by

    Team 1
    The document discusses calculations and journal entries related to intercompany transactions between two companies, PT Pandu and PT Sadewa. It includes unrealized profit on vehicle sales, bond investments, dividends, interest income and expenses, and adjustments to equity investments using the equity method.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    JAWABAN 7-4

    (1). Perhitungan:

    Laba antar perusahaan - penjualan kendaraan (Down stream):


    Laba penjualan kendaraan 31 Des 2015 (Unrealized)
    Amortisasi laba
    Laba penjualan kendaraan 31 Des 2016 (Unrealized)

    Laba antar perusahaan - transaksi obligasi (Up stream)


    Investasi bond
    BV of Bond payable
    Constructive loss 1 Januari 2016
    Amortisasi loss
    Constructive loss 31 Des 2016

    (2). Jurnal Penyesuaian Metode Ekuitas dan Nilai Investasi


    Nilai buku ekuitas investasi 1/1/16
    Laba penjualan kendaraan 2015
    Nilai buku investasi 1/1/16
    Dividend received
    Nilai buku investasi dengan metode ekuitas tidak lengkap
    Penyesuaian periode berjalan (Income from Sadewa)
    Income from Sadewa 112,500,000
    Constructive loss - 6,000,000
    Amortisasi constructive loss 1,500,000
    Amortisasi laba penjualan kendaraan 10,000,000
    Total Income from Sadewa
    Investasi pada PT Sadewa 31/12/2016

    (3). Jurnal eliminasi per 31 Desember 2016


    a. Interest Income 12,000,000
    Constructive Loss 2,000,000
    Interest Expense

    b. Bond Payable 100,000,000


    Constructive loss 6,000,000
    Investment in PT Pandu - Bond
    Discount in Bond Payable

    c. Investment in PT Sadewa - Stock 20,000,000


    Vehicles

    d. Accumulated Depr. Vehicles 10,000,000


    Depr. Exp

    e. Income from PT Sadewa 118,000,000


    Dividend
    Investment in PT Sadewa - Stock

    f. NCI 36,000,000
    Dividend
    NCI

    g. Common Stock 300,000,000


    Retained Earnings 1/1/2016 300,000,000
    Investment in PT Sadewa - Stock
    Non controlling interest 1/1/2016

    h. Dividend Payable 37,500,000


    Dividend Receivable

    i. Interest Payable 12,000,000


    Interest Receivable
    Descriptions
    20,000,000
    - 10,000,000 Interest income (bonds)
    10,000,000 Interest expense (bonds)
    Net income from own operation
    Retained Earnings - January 1
    100,000,000 Dividends
    92,000,000 Investment in PT Sadewa - bonds
    8,000,000 Investment in PT Sadewa – stock
    - 2,000,000 Interest receivable
    6,000,000 Dividend receivable
    Interest payable
    Dividend payable
    450,000,000 Bonds payable
    - 20,000,000 Discount on bonds payable
    430,000,000 Common Stock
    - 37,500,000
    392,500,000 Persentase Kepemilikan
    Harga Perolehan

    Harga Jual Kendaraan


    Book Value Kendaraan
    Sisa Umur Kendaraan
    118,000,000
    510,500,000 Nominal Obligasi Yang Dibeli
    Kurs Obligasi
    Nilai Nominal Obligasi Penuh
    Discount Yang Belum Diamortisasi
    Tingkat Bunga
    14,000,000 Tanggal Terbit Obligasi
    Tanggal Jatuh Tempo Obligasi
    Umur Obligasi
    Persentase Kepemilikan Obligasi
    100,000,000
    6,000,000

    20,000,000

    10,000,000
    37,500,000
    80,500,000

    12,500,000
    23,500,000

    450,000,000
    150,000,000

    37,500,000

    12,000,000
    PT Pandu PT Sadewa
    Rp Rp
    12,000,000 -
    - 70,000,000
    200,000,000 150,000,000
    300,000,000 300,000,000
    - 100,000,000 - 50,000,000
    100,000,000 -
    392,500,000 -
    12,000,000 -
    37,500,000 -
    - 50,000,000
    100,000,000 50,000,000
    - 500,000,000
    - - 30,000,000
    500,000,000 300,000,000

    75%
    375,000,000

    120,000,000
    100,000,000
    2 tahun

    100,000,000
    100%
    500,000,000
    40,000,000
    12%
    1/1/2016
    1/1/2020
    4 tahun
    20%

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