AKL

BAB 6

A. DOWN STREAM

Depreciable vs Nondepreciable -> Land

2011 P90%-> 5 Gain on Sale 10

Land 10 P 40

2012, 2013, 2014 Investment in S 10 10

Land 10

15
2015 50 S E 65
Investment 10
P
Gain on Sale 10

P S
Cash 50 Land 50
Land 40 Cash 50
Gain on Sale 10

Normal -> IIS -> (+)D (-)K Income = 50 ; Dividen = 20

Eliminasi -> IIS -> (-)D (+)K IIS 45

IFS 45
Dividen 18
IIS 18

 2011

P(90%) NCI (10%)

Net Income 70 63 7
Unrealized Gain (10) (10)
Realized Gain - -
IFS = 53 NCI = 7
 P S Debit Credit Consolidation
Land 50 10 40
IIS 323 10 63 40
270

 2015

P(90%) NCI(10%) IIS 72

NI 80 72 8 IFS 72
URp - - - IIS 10
Rp 10 10 IFS 10
82 8

B. UP STREAM
 2011

P(90%) NCI(10%)
NI 70 63 7 Gain on Sale 10
Unrealized gain (10) (9) (1) Land 10
Realized gain
IFS=54 NCI Share=6

 2012, 2013, 2014

Investment in S 9
NCI 1
Land 10

 2015

IIS 9 P(90%) NCI(10%)

NCI 1 NI 80 72 8
Gain on Land 10 Unrealized gain
Realized gain 10 9 1
NCI
IFS=81
Share=9
MESIN

P S
Cost 90
Acc. Dep 40
BV 50 80
Unrealized
Gain = harga
jual
Net Income

P S Unrealized gain 220

Acc Dep 40 Mesin 80 Unrealized gain (-) IFS
Cash 80 Cash 80
(+)IFS
Mesin 90
(+)IFS
Gain 30 (+)IFS
(+)IFS
(+)IFS

1 Gain on Sale 30 Jurnal mengakui Unrealized loss

Mesin 30 unrealized gain
URL

2 Acc Dep 6 P S
Dep expense 6 50 80

Berasal dari 10 16

Dep exp 10
Acc dep 10
Dep exp 16
Acc dep 16
 2011
1 Jan 2011 31 Des 2011 1 July 2011

Gain on sale 30 Gain on sale 30 Gain on sale 30

mesin 30 mesin 30 mesin 30

Acc dep 6 Acc dep 3

Dep exp 6 Dep exp 3

URG=30 URG=30 URG=(30)

RG=6 RG=0 RG=3

 2012

Acc dep 6 Acc dep 6 Acc dep 6

Dep exp 6 Dep exp 6 Dep exp 6

Acc dep 6 IIS 30 Acc dep 3

IIS 24 Mesin 30 IIS 27
Dep exp 30 Dep exp 30

URG=0 RG=6 RG=6

RG=6

 2013

Acc dep 6 Acc dep 6 Acc dep 6

Dep exp 6 Dep exp 6 Dep exp 6

Acc dep 12 IIS 24 Acc dep 9

IIS 18 Acc dep 6 IIS 21
Dep exp 30 Mesin 30 Dep exp 30

URG=0 RG=6 RG=6

RG=6
 2011 2012 2013
NCI NCI NCI
P(80%) P(80%) P(80%)
(20%) (20%) (20%)
NI 50 40 10 NI 50 40 10 NI 50 40 10
URG (3) (2.4) (0.6) URG - - - URG -
RG (1) 0.8 0.2 RG 1 0.8 0.2 RG 1 0.8 0.2
38.4 9.6 40.8 10.2 40.8 10.2

a) Gain on sale 3 a) IIS 1.6 a) IIS 0.8

truck 3 NCI 0.4 NCI 0.2
Acc dep 1 Acc dep 2
b) Acc dep 1 Truck 3 Truck 3
Dep exp 1
b) Acc dep 1 b) Acc dep 1
c) IFS 38.4 Dep exp 1 Dep exp 1
IIS 38.4
c) IFS 40.8 c) IFS 40.8
d) NCI Share 9.6 IIS 40.8 IIS 40.8
NCI 9.6
d) NCI share 10.2 d) NCI share 10.2
e) Equity 500 NCI 10.2 NCI 10.2
IIS 400
NCI 100 e) Equity 550 e) Equity 600
IIS 440 IIS 480
NCI 110 NCI 120

Halaman 221

2013

P(90%) NCI (10%)

NI 80,000 72,000 8,000
D/S RG Land 5,000 5,000
U/S RG Equipment 4,000 3,600 400
D/S URG Building (32,000) (32,000)
D/S RG Building 4,000 4,000
52,600 8,400
 2013

IIS 5,000
Gain in land 5,000

RG = 5 Downstream

 2013

IIS 16,000  2011

Acc dep 4,000
equipment 20,000 Gain on land 5,000
Land 5,000

Acc dep 4,000  2012

Dep exp 4,000
Gain on equipment 20,000
equipment 20,000

RG = 4,000 Upstream Acc dep 4,000

Dep exp 4,000
Gain on building 32,000
building 32,000

Acc dep 4,000

Dep exp 4,000

URG = 32 ; RG = 4 ; downstream