Bahan UAS (waktu ujian 150 menit):

Chapter 1, 3, 4, 5
Soal ujian:
1. Pilihan ganda
2. Problem sederhana
3. Problem komprehensif

Soal latihan:
1. Laba terpisah (yang tidak termasuk laba investasi) perusahaan J dan perusahaan K (perusahaan
anak yang dimiliki 70% oleh perusahaan J) untuk tahun 2017 ditentukan sebagai berikut (dalam
jutaan):
Perusahaan J Perusahaan K
Sales Rp800 Rp200
Cost of sales 400 120
Gross Profit 400 80
Other Expenses 200 60
Separate Income 200 20
Selama tahun 2017 perusahaan J menjual barang dagang yang berharga pokok Rp40.000.000
kepada perusahaan K seharga Rp80.000.000 dan pada tanggal 31 Desember 2017, 40% dari
persediaan ini belum terjual oleh perusahaan K.
Buatlah laporan laba rugi konsolidasi Perusahaan J dan anak untuk tahun 2017

2. Pan Corporation paid $1,274,000 cash for 70 percent of the common stock of Set Corporation
on June 1, 2017. The assets and liabilities of Set were fairly valued, and any fair value/book
value differential is goodwill. Data related to the stockholders’ equity of Set are as follow:

Stockholders’ Equity December 31, 2016

Common stock, $10 par $1,000,000
Retained earnings 480,000
Total stockholders’ equity $1,480,000
Income and dividends—2017
Net income (earned evenly throughout the year) $240,000
Dividends (declared and paid in equal amount in 120,000
January, April, July, and October
Determine the following:
 Goodwill from the investment in Set
 Pan’s income from Set for 2017
 The investment in Set account balance at December 31, 2017

3. Patra Corporation acquired 100 percent of Salsa Corporation’s outstanding voting common
stock on January 1, 2016, for $660,000 cash. Salsa’s stockholders’ equity on this date consisted
of $300,000 capital stock and $300,000 retained earnings. The difference between the price paid
by Patra and the underlying equity acquired in Salsa was allocated $30,000 to Salsa’s
undervalued inventory and the remainder to patents with a five year write off period. The
undervalued inventory items were sold by Salsa during 2016.
Patra made sales of $100,000 to Salsa at a gross profit of $40,000 during 2016: during 2012,
Patra made sales of $120,000 to Salsa at a gross profit of $48,000. One half the 2016 sales
were inventoried by Salsa at the year end 2016, and one fourth the 2017 sales were inventoried
by Salsa at year end 2017. Salsa owned Patra $17,000 on account at December 31, 2017. The
separate financial statement of Patra and Salsa Corporations at and for the year ended
December 31, 2017, are summarized as follows (in thousands):
Patra Salsa
Combined Income and Retained Earnings
Statements for the year ended December 31, 2017
Sales $ 800 $ 400
Income from Salsa 102
Cost of sales (400) (200)
 Depreciation expense (110) (40)
Other expense (192) (60)
Net income 200 100
Beginning retained earnings 600 380
Less: dividends (100) (50)
Retained earnings December 31, 2017 $ 700 $ 430

Balance sheet at December 31, 2017

Cash $ 54 $ 37
Receivables-net 90 60
Inventories 100 80
Other assets 70 90
Land 50 50
Building-net 200 150
Equipment-net 500 400
Investment in Sal 736
Total assets $1,800 $ 867
Account payable $ 160 $ 47
Other liabilities 340 90
Common stock, $10 par 600 300
Retained earnings 700 430
Total equities $1,800 $ 867
Prepare working papers to consolidate the financial statements of Patra Corporation and
Subsidiary at and for the year ended December 31, 2017.

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