Intercompany Inventory MATERI&SOAL

7/26/2019 Intercompany Inventory MATERI&SOAL

1/26

PRINSIP 18, 19, 20

Induk Anak Dr Cr Consol

Sales 500,000 480,000 500,000 480,000

COGS 400,000 ### 20,000 500,000 320,000

Gross Pro!" 100,000 80,000 10,000

In$en"or% 100,000 20,000 80,000

PRINSIP 21


Sales 25,000 0,000 25,000 0,000

COGS 500,000 550,000 35,000 25,000 440,000

20,000

Gross Pro!" 125,000 110,000 220,000

R&' ( )e* 20,000

In$en"or% 1+5,000 35,000 140,000

Dar! 500000 -en.ualan !nduk, %* 100000 d!.ual ke anak


Sales 500,000 9,000 a 100,000 49,000

COGS 400,000 80,000 / 4,000 a 100,000 384,000

Gross Pro!" 100,000 1,000

In$en"or% 20,000 / 4,000 1,000



Sales 25,000 250,000 a 250,000 25,000

COGS 500,000 200,000 / 14,000 a 250,000 40,000

4,000

Gross Pro!" 125,000 50,000

R&', )e*n 4,000

In$en"or% +0,000 / 14,000 5,000

1

Induk .ual ke anak R- +20000 COGS R- 00000 Dar! .ula "erse/u"

d!.ual ke -!ak ke(3 ole anak se/esar R- 00000 sear*a R- 1000000

Saldo aal -ersed!aan anak R- 48000

Sales +20,000

COGS +20,000COGS 28,000 120&+20 180006


2/26

In$en"or% 28,000

Saldo aal 7 48000

)el! 7 +20000 S!sa 18,000

D!.ual 7 00000

R&' ( )e* 8,000

COGS 8,000

2


Sales 00,000 132,000 a 150,000 582,000

COGS 400,000 110,000 / 8,000 a 150,000 38,000

Gross Pro!" 200,000 22,000

In$en"or% 40,000 / 8,000 32,000

Dar! 00000 -en.ualan !nduk, %* 150000 d!.ual ke anak ar*a ke anak

adala 25 d! a"as ar*a -okok6


Sales 880,000 300,000 a 300,000 880,000

COGS 00,000 240,000 / 20,000 a 300,000 552,000

8,000

Gross Pro!" 280,000 0,000

R&', )e*n 8,000

In$en"or% 100,000 / 20,000 80,000


93

93,000 +20,000 21,000

15,00,000 30

845,000 50,000 195,000

15,91,000 30

18,829,200

18,829,000

15,91,000

3,138,000

2,25,000

Ne" Inoe 513,000

Sales 15,00,000

COGS 15,00,000

COGS 195,000

In$en"or% 195,000

R&', )e*n 21,000COGS 21,000


3/26

!nor!"% In"eres" '-ense 7

Ne" Inoe 513,000

Real!:ed Inoe 7 318,000

&I '- 7 95,400

&I '- 95,400

&I 55,400

D!$!dend 40,000

D!$!dend Inoe 10,000

D!$!dend 10,000


4/26

Induk


5/26


6/26

540

21

324

384

4


7/26

P en.ual /aran* da*an*an ke S, ar*a -okok R- 100.u"a -ada ar*a .ual

R- 120.u"a S en.ual 80 dar! /aran* da*an*an "erse/u" -ada ar*a .ual

R- 130.u"a

P ; S P!ak III

80.u"a 130.u"a

50.u"a

CON


8/26

2012

P S Dr Cr Consol!da"ed

Sales 21,00 24,300 21,00 24,300

COGS 18,000 19,440 90 21,00 1,200

00

Gross Pro!" 3,00 4,80 8,100

R&', 1 >an 00

In$en"or% ,000 5,+0 90 10,800


9/26

Induk Anak Re Dr Re Cr Consol

Sales 50 ; ? 8+ a 50 8+ ; ?

COGS 500 ; ? 50 / 9 a 50 509 ; ?

Gross Pro!" 150 ; ? 21+)e/an ;


10/26


11/26

P< Clark dan Anak Perusaaan DO@NS

D!$!den 10 8 (

d 2

R&', )e*n (

In$e 'nd 30 / 5 25

P< Clark dan Anak Perusaaan

31(De(10

er"as er.a onsol!das! (A%a" >urnal Pen%esua!an



12/26

dala !l!ar Ru-!a6

a Sales 192

COGS 192

/ COGS 5

In$en"or% 5

odal Saa 450

Ba/a D!"aan 150

In$es"en" !n en" 480

NCI 120

d D!$!den Inoe 8

D!$!den ( P< en" 8

e NCI '-ense 4 Dons"rea NCI '- E N&I Su/ ( Aor6

D!$!den 2

NCI 2

Perhitungan Selama Tahun 2011

Induk Anak Re Dr Re Cr Consol

Sales 21 24+5 a 21 248

COGS 180 18 / 8 a 21 140

(

Gross Pr 3 +95 11

)e/an ;


13/26

d In$es"en" !n en" 8 7 ak sd


14/26


15/26

CI


16/26

u/ ( Aor 6 ke-kn

CI


17/26

P< Pe"er dan Anak Perusaaan

1(>an(09

dala !l!ar Ru-!a6

a odal Saa 500

Ba/a D!"aan 10

Good!ll 40

In$es"en" !n en" 525

NCI 1+5ke" 7 )6

Keterangan 2009 dan 2010

Pen.ualan ke Sloane 2009 210

Pen.ualan ke Sloane 2010 330

Fnreal!:ed Pro!" (In$ 31 des 2009 24

Fnreal!:ed Pro!" (In$ 31 des 2010 45

=u"an* S -ada P 15

Ba/a )ers! ( Sloane 2009 40Ba/a )ers! ( Sloane 2010 50

D!$!den ( Sloane 2009 20

D!$!den ( Sloane 2010 30


31(De(09

dala !l!ar Ru-!a6

a Sales 210

COGS 210

/ COGS 24

In$en"or% 24




18/26

odal Saa 500

Ba/a D!"aan 10

Good!ll 40

In$es"en" !n Sloane 525

NCI 1+5

d D!$!den Inoe 15D!$!den ( Sloane 15

e NCI '-ense 10

D!$!den 5

NCI 5

NCI '- 40 NCI


31(De(10

dala !l!ar Ru-!a6

a Sales 330

COGS 330

/ R&' )e* ( Sloane 24

COGS 24

COGS 45

In$en"or% 45

d In$es"en" !n Sloane 15R&'( )e* Pe"er 15

7 Ak sd


19/26

DO@NS


20/26

7 20 +5

Dons"rea NCI '- E N&I Su/ ( Aor6 NCI

40(20(06 +5

7 10 ; 40 (20

7 525 ; 15

7 1+5 ; 40 ( 206 25

7 30 +5

Dons"rea NCI '- E N&I Su/ ( Aor6 NCI


21/26

P< Pana dan Anak Perusaaan FPS

COGS 384 500 / 5 a 384 505

(

Gross Pro!" #ABF'H 100 #ABF'H)e/an ;


22/26

Sales ? 48 a 420 #ABF'H

COGS 420 540 / #ABF'H a 420 #ABF'H

(

Gross Pro!" #ABF'H 108 #ABF'H

)e/an ; urnal

a Sales 420COGS 420

/ COGS 8 7 'nd In$

In$en"or% 8 48 20&12

R&' ( )e* 4 7 )e* In$ (

NCI 1 7 )e* In$ (

COGS 5

d In$es"een" !n Sana 12

R&', )e* P 12

7 Ak sd


23/26

Ba/a D!"aan, )e* Sana 25 7 250 ; 25 (

Good!ll 30

In$es"en" !n Sana 3 7 24 ; 12

NCI 159 7 15 ; 25(1

D!$ Pa%a/le 12 7 80 15

D!$ Ree!$a/le 12

D!$!den Inoe 12 D')A


24/26

duk

P< Pana

6

6 NCI


25/26

d!a"as =PP & 1; d!a"as =PP6

06

e!l!kan

'- E N&I Su/ ( Aor ; Fnreal!:ed Pro!" )e* In$ ( Fnreal!:ed Pro!" 'nd In$6 NCI

d!a"as =PP & 1; d!a"as =PP6

06

ana d!a"as =PP& 1; d!a"as =PP6 e-e!l!kan

ana d!a"as =PP& 1; d!a"as =PP6 NCI

80

JJJJJ


26/26

10

06 20

'

'- E N&I Su/ ( Aor ; Fnreal!:ed Pro!" )e* In$ ( Fnreal!:ed Pro!" 'nd In$6 NCI

Documents

Intercompany Inventory MATERI&SOAL