Soal 1 :Pada 2 Jan 2008, KALISYA Corp. membeli 75% saham biasa beredar MIKAIL Co. seharga Rp 100.000.000. Pd tanggal ini, nilai wajar non-controlling interest Rp 64.000.000.

Nilai buku aktiva bersih MIKAIL Co pd saat akuisisi Rp 200.000.000. Nilai buku dan nilai wajar aktiva dan hutang MIKAIL sama, kecuali aktiva dan hutang sebagai berikut : nilai wajar persediaan dinilai terlalu rendah Rp 10.000.000, gedung dan peralatan dinilai terlalu tinggi Rp 49.000.000 dan hutang wesel dinilai terlalu rendah Rp 15.000.000.

Persediaan terkait diferensial telah terjual seluruhnya pada 2008. Gedung dan peralatan mempunyai sisa usia manfaat 7 tahun.

Meskipun goodwill tidak diamortisasi, manajemen KALISYA menyimpulkan pd 31 Des 2008, goodwill mengalami penurunan nilai dan nilai yang benar adalah Rp 10.000.000. Rugi penurunan goodwill dialokasikan secara proporsional ke kepemilikan controlling dan noncontrolling interest.

Berikut trial balance ke dua perusahaan per 31 Des 2008 (dalam ribuan rupiah) :

ACCOUNTKALISYA Corp.MIKAIL Co.

DebitCreditDebitCredit

Cash95.000-42.000-

Accounts Receivable140.000-24.000-

Inventory180.000-50.000-

Land60.000-30.000-

Building and Equipment 700.000-300.000-

Investment in MIKAIL Stock194.250---

Cost of Goods Sold230.000-220.000-

Wages Expense84.000-54.000

Depreciation Expense70.000-20.000-

Interest Expense24.0008.000

Other Expenses27.000-10.000-

Dividend Declared60.000-32.000-

Accumulated Depreciation-280.000-80.000

Accounts Payable-90.000-32.000

Wages Payable-34.000-18.000

Notes Payable-300.000-100.000

Common Stock-400.000-120.000

Retained Earnings-204.000-80.000

Sales-530.000-360.000

Income from Subsidiary-26.250--

Total1.864.2501.864.250790.000790.000

1. Buatlah ayat jurnal metode Equity yang diperlukan KALISYA selama 20082. Buatlah ayat jurnal eliminasi untuk menyusun kertas kerja konsolidasi per Desember 2008 3. Selesaikan pekerjaan kertas kerja konsolidasi untuk tahun 2008

December 31, 2011, Equity Method Workpaper for Consolidated Financial Statement,Initial Year of Ownership; 75% Acquisition at More than Book Value (In Millions Rupiah)

ItemsKalisyaCorp.MikailCo.Elimination EntriesConsolidated

DebitCredit

Income Statement

Sales

Income from subsidiary

Credits

Cost of Goods Sold

Wages Expenses

Depreciation Expense

Interest Expense

Other Operating Expenses

Goodwill impairment loss

Debits

Consolidated Net Income

NCI in Net Income

Controlling Interest Net Income

Statement of Retained Earnings

Retained Earnings, Jan 1

Net Income

Less: Dividend

Retained Earnings, Dec 31

Statement of Financial Position

Cash

Accounts Receivable

Inventory

Investment in Mikail Co.

Land

Buildings and Equipments

Less: Accumulated Depreciation

Goodwill

Total Assets

Accounts Payable

Wages Payable

Notes Payable

Common Stock

Retained Earnings, Dec. 31

Non Controlling Interest

Total Liabilities and Equity