Tugas AKL - Investasi Bisnis Equity Methode

1) PEMBELIAN SAHAM PT SEMAR
Persentase pembelian investasi PT SEMAR =

JANUARI
Investment in PT Semar
Cash
75%
1,575,000,000
2) EXCESS VALUE
ASSET NETTO
Current Asset
Land
Building
Equipment
Current liabilities
TOTAL ASET NETTO
BV
300,000,000
800,000,000
600,000,000
500,000,000
(200,000,000)
2,000,000,000
Harga perolehan
asset netto BV (75%)
EXCESS VALUE
1,575,000,000
1,500,000,000
75,000,000
(75.000.000) = 225.000.000 + (75.000.000) + (75.000.000) + X

X=0
3) JURNAL PENGAKUAN LABA DAN DIVIDEND
DESEMBER
Income from PT Semar
Cash
187,500,000
75,000,000
4) COST METHODE
a) Pembelian
JANUARI
Cash
DESEMBER
Cash
1,575,000,000
75,000,000
Dividend Income
1,575,000,000
FV
SELISIH (75%)
300,000,000
1,100,000,000
225,000,000
500,000,000
(75,000,000)
400,000,000
(75,000,000)
(200,000,000)
2,100,000,000
PT PETRUK
1,575,000,000
75.000.000) + X
187,500,000
75,000,000
1,575,000,000
75,000,000
=
=
BV asset netto
1,500,000,000
EV Land
225,000,000
PT SEMAR (75%)
EV Building
(75,000,000)
EV Equipment
(75,000,000)
1) EXCESS VALUE
ASSET NETTO
Cash
A/R
Inventory
Prepaid Expense
Land
Building-net
Equipment-net
Current Liabilities
Longterm Liabilities
TOTAL ASET NETTO
BV
100,000,000
200,000,000
300,000,000
50,000,000
350,000,000
280,000,000
120,000,000
(250,000,000)
(300,000,000)
850,000,000
Equity 01 jan 2010

laba s.d 27 mei 2010
dividend
total equity 27 mei 2010
850,000,000
150,000,000
(75,000,000)
925,000,000
Harga perolehan
EXCESS VALUE
390,000,000
370,000,000
20,000,000
20.000.000 = 12.000.000 + 40.000.000 + (20.000.000) + (12.000.000) + X

X=0
2) JURNAL SELAMA TAHUN BERJALAN

a. Investment in PT Semirang
Cash
390,000,000
b. Investment in PT Semirang
Income from PT Semirang
84,000,000
c. Cash
30,000,000
Investment in PT Semirang
Cash
30,000,000
d. Income from PT Semirang

12,000,000
e. Investment in PT Semirang
2,000,000
b. Investment in PT Semirang
3,000,000

3) TOTAL INCOME FROM PT SEMIRANG
=
4) TOTAL INVESTMENT IN PT SEMIRANG
=
77,000,000
407,000,000
FV
100,000,000
200,000,000
330,000,000
50,000,000
450,000,000
230,000,000
90,000,000
(250,000,000)
(300,000,000)
900,000,000
SELISIH (40%)
12,000,000
40,000,000
(20,000,000)
(12,000,000)
20,000,000
00.000) + (12.000.000) + X
390,000,000
84,000,000
30,000,000
30,000,000
12,000,000
2,000,000
a
b
c
d
e
f
PEMBELIAN
NET INCOME
DIVIDEND (2X)
INVENTORY
DEPR. BUILDING
DEPR. EQUIPMENT
TOTAL
3,000,000
PT PANJI
Investment in PT SEMIRANG
390,000,000
84,000,000
(60,000,000)
(12,000,000)
2,000,000
3,000,000
407,000,000
PT S
=
=
=
=
=
=
=
BV asset netto
370,000,000
84,000,000
(60,000,000)
EV Inventory
12,000,000
(12,000,000)
394,000,000
PT SEMIRANG (40%)
EV Land
EV Building
40,000,000
(20,000,000)
EV Equipment
(12,000,000)
2,000,000
40,000,000
(18,000,000)
3,000,000
(9,000,000)
1) EXCESS VALUE
Equity 01 jan 2010
laba s.d 05 april 2010
2,700,000,000
125,000,000
total equity 05 april 2010
2,825,000,000
Harga perolehan
EXCESS VALUE
1,350,000,000
1,271,250,000
78,750,000
2) NILAI PATENT =
85,000,000

a. Investment in PT SAUDARA
Cash
1,350,000,000
b. Investment in PT SAUDARA
Income from PT SAUDARA
c. Cash
168,750,000
90,000,000
Investment in PT SAUDARA
d. Income from PT SAUDARA

22,500,000
e. Investment in PT SAUDARA
Income from PT SAUDARA
1,800,000
b. Income from PT SAUDARA

2,250,000
4) TOTAL INCOME FROM PT SAUDARA

=
5) TOTAL INVESTMENT IN PT SAUDARA
=
145,800,000
1,405,800,000
a
b
c
d
e
f
PEMBELIAN
NET INCOME
DIVIDEND (2X)
INVENTORY*)
DEPR. BUILDING
AMORT. PATENT
TOTAL
*) ASUMSI inventory habis terjual
1,350,000,000
168,750,000
90,000,000
22,500,000
1,800,000
2,250,000
PT PENTA
1,350,000,000
168,750,000
(90,000,000)
(22,500,000)
1,800,000
(2,250,000)
1,405,800,000
ry habis terjual
=
=
=
=
=
=
=
BV asset netto
1,271,250,000
168,750,000
(90,000,000)
EV Inventory
22,500,000
(22,500,000)
1,350,000,000
PT SAUDARA
EV Land
EV Building
45,000,000
(27,000,000)
EV Patent
38,250,000
1,800,000
45,000,000
(25,200,000)
(2,250,000)
36,000,000
1) EXCESS VALUE
Ekuitas 01 jan 2010
Laba s/d 02 juli 2010
Dividend
Ekuitas 02 juli 2010
1,200,000,000
100,000,000
(60,000,000)
1,240,000,000
Harga perolehan
EXCESS VALUE
2) NILAI PATENT =
500,000,000
496,000,000
4,000,000
5,500,000

2010
a. Investment in PT SISKA
Cash
500,000,000
b. Investment in PT SISKA
Income from PT SISKA
40,000,000
c. Cash
24,000,000
Investment in PT SISKA
d. Income from PT SISKA

1,000,000
e. Income from PT SISKA

400,000
f. Investment in PT SISKA
g. Income from PT SISKA
2011
a. Investment in PT SISKA
b. Cash
80,000
110,000
120,000,000
(24,000,000)
Cash
(24,000,000)
c. Investment in PT SISKA
160,000
d. Income from PT SISKA

220,000
4) TOTAL INCOME FROM PT SISKA

2010 =
2011 =
TOTAL =
38,570,000
120,380,000
158,950,000
5) saldo INVESTMENT IN PT SISKA

2010 =
2011 =
514,570,000
586,510,000
500,000,000
40,000,000
24,000,000
1,000,000
400,000
80,000
110,000
120,000,000
(24,000,000)
(24,000,000)
a
b
c
d
e
f
g.
2010
PEMBELIAN
NET INCOME
DIVIDEND
INVENTORY
other CA
DEPR. BUILDING
AMORT. PATENT
TOTAL
a
b
c
d
2011
NET INCOME
DIVIDEND (2x)
DEPR. BUILDING
AMORT. PATENT
TOTAL
160,000
220,000
PT PISKA
500,000,000
40,000,000
(24,000,000)
(1,000,000)
(400,000)
80,000
(110,000)
514,570,000
=
=
=
=
=
=
=
120,000,000
(48,000,000)
160,000
(220,000)
586,510,000
=
=
=
=
BV asset netto
496,000,000
40,000,000
(24,000,000)
###
1,000,000
(1,000,000)
512,000,000
###
EV Inventory
120,000,000
(48,000,000)
584,000,000
PT SISKA
EV other CA
400,000
EV Land
2,000,000
EV Building
(1,600,000)
EV Patent
2,200,000
(400,000)
80,000
-
2,000,000
(1,520,000)
(110,000)
2,090,000
160,000
2,000,000
(1,360,000)
(220,000)
1,870,000

Tugas AKL - Investasi Bisnis Equity Methode

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Tugas AKL - Investasi Bisnis Equity Methode

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1) PEMBELIAN SAHAM PT SEMAR

Persentase pembelian investasi PT SEMAR =

(75.000.000) = 225.000.000 + (75.000.000) + (75.000.000) + X

Equity 01 jan 2010

20.000.000 = 12.000.000 + 40.000.000 + (20.000.000) + (12.000.000) + X

2) JURNAL SELAMA TAHUN BERJALAN

d. Income from PT Semirang

Income from PT Semirang

total equity 05 april 2010

3) JURNAL SELAMA TAHUN BERJALAN

d. Income from PT SAUDARA

b. Income from PT SAUDARA

4) TOTAL INCOME FROM PT SAUDARA

*) ASUMSI inventory habis terjual

3) JURNAL SELAMA TAHUN BERJALAN

d. Income from PT SISKA

e. Income from PT SISKA

d. Income from PT SISKA

4) TOTAL INCOME FROM PT SISKA

5) saldo INVESTMENT IN PT SISKA

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