SECTION 6

ELIMINATION OF UNREALIZED PROFIT ON

INTERCOMPANY SALES OF INVENTORY

Up Stream Down Stream

Parent Parent
uiip
NCI X NCI
Pihak ke - 3
Subsidiary Subsidiary
profit

Jurnal Eliminasi

Keterangan Periodik Perpectual

Sales Sales
Penjualan Purchase COGS

*Cost Method *Cost Method

Beg. R/E Beg. R/E
NCI NCI
Beg. Inventory (I/S) COGS

Beg. Inventory
*Complete Equity Method
Inv. In - S Inv. In - S
NCI NCI
Beg. Inventory (I/S) COGS

Ending Inventoyr (I/S) COGS

End. Inventory
Ending Inventory(B/S) Ending Inventory (B/S)
Pihak ke - 3
Pembahasan

Ending Inventory 2018 = Beg. Inventory 2019

300,000,000

320,000,000
x

Poko
Samson
Tapoi

Beginning Inventory
Selling Price untuk Penjual tetapi C

P
S
T

POKO KE SAMSON
SAMSON KE POKO
SAMSON KE TAPOI
TAPOI KE POKO
TOTAL

Ending Inventory
Selling Price untuk Penjual tetapi C

P
S
T

POKO KE SAMSON
POKO KE TAPOI
SAMSON KE POKO
TAPOI KE POKO
TAPOI KE SAMSON
TOTAL
 POKO

Samson (75%) Tapoi (85%)

ory 2018 = Beg. Inventory 2019 Note:

= Poko + Samson + Tapoi Harga Jual Inventory
= 1,2x + x + x - 20.000.000 POKO = 25% ABOVE COST
=3,2x SAMSON = 20% SELLING PRICE
=100.000.000 TAPOI = 20% SELLING PRICE

120,000,000.00 Diketahui SP
100,000,000.00 Harga Jual = Cost + GP
80,000,000.00 100% = 80% + 20%

elling Price untuk Penjual tetapi Cost untuk pembeli Selling Price untuk Penjual tetapi Cost untuk pembeli
P S T P S
20,000,000 P 4,000,000
48,000,000 12,000,000 S 9,600,000
30,000,000 T 6,000,000

PARENT NCI TOTAL Ketentuan:

Rp 4,000,000 Rp - Rp 4,000,000 POKO = 40%S + 25%T
Rp 7,200,000 Rp 2,400,000 Rp 9,600,000 SAMSON = 20% P
Rp 1,800,000 Rp 600,000 Rp 2,400,000 TAPOI = 15% S
Rp 5,100,000 Rp 900,000 Rp 6,000,000
Rp 18,100,000 Rp 3,900,000 Rp 22,000,000

elling Price untuk Penjual tetapi Cost untuk pembeli Selling Price untuk Penjual tetapi Cost untuk pembeli
P S T P S
12,000,000 9,000,000 P 2,400,000
16,000,000 S 3,200,000
8,000,000 8,000,000 T 1,600,000 1,600,000

PARENT NCI TOTAL Ketentuan:

Rp 2,400,000 Rp - Rp 2,400,000 POKO = 20% S + 10% T
Rp 1,800,000 Rp - Rp 1,800,000 SAMSON = 15% P + 10% T
Rp 2,400,000 Rp 800,000 Rp 3,200,000 TAPOI = 20% P
Rp 1,360,000 Rp 240,000 Rp 1,600,000
Rp 1,360,000 240,000 Rp 1,600,000 Per. Akhir 2019
Rp 9,320,000 Rp 1,280,000 Rp 10,600,000 Poko 80,000,000
Samson 80,000,000
Tapoi 45,000,000
 Jurnal Eliminasi
2019
31-Dec Sales

31-Dec Beg RE
NCI

31-Dec ENDING INV (I/S)

B.NCI and Consolidated Income

Parent
Diket Cost Net Income - S 37,500,000.00
Harga Jual = Cost + GP Net Income - T 55,250,000.00
125% = 100% + 25% Realized Profit 18,100,000.00
Unrealized Profit - 9,320,000.00
Adjusted Income 101,530,000.00
Controlling Interest

Net Income Poko 120,000,000.00

api Cost untuk pembeli Dividend Income Poko 28,250,000.00
T Separated Income 91,750,000.00
UIIP Adjusted Income 101,530,000.00
2,400,000 Controlling Interest 193,280,000.00
NCI Income 24,870,000.00
Consolidated 218,150,000.00

api Cost untuk pembeli

T
1,800,000 UIIP
 Rp 195,000,000 ---> Eliminasi Penjualan
Purchase Rp 195,000,000
Beg RE Rp 18,100,000 ---> Per. Barang Awal
Rp 3,900,000
Beg Inv. (I/S) Rp 22,000,000
ENDING INV (I/S) Rp 10,600,000 ---> Per. Barang Akhir
ENDING INV (B/S) Rp 10,600,000

Parent NCI
37,500,000.00 12,500,000.00
55,250,000.00 9,750,000.00
18,100,000.00 3,900,000.00
- 9,320,000.00 - 1,280,000.00
101,530,000.00 24,870,000.00

120,000,000.00
28,250,000.00
91,750,000.00
101,530,000.00
193,280,000.00
24,870,000.00
218,150,000.00
 SECTION 6
ELIMINATION OF UNREALIZED PROFIT ON
INTERCOMPANY SALES OF INVENTORY

Up Stream Down Stream

Parent Parent

Subsidiary Subsidiary

Jurnal Eliminasi

Keterangan Periodik Perpectual

Sales Sales
Penjualan Purchase COGS

*Cost Method *Cost Method

Beg. R/E Beg. R/E
NCI NCI
Beg. Inventory (I/S) COGS

Beg. Inventory
*Complete Equity Method
Inv. In - S Inv. In - S
NCI NCI
Beg. Inventory (I/S) COGS

Ending Inventoyr (I/S) COGS

End. Inventory
Ending Inventory(B/S) Ending Inventory (B/S)
Pembahasan

Ending Inventory 2018 = Beg. Inventory 2019

300,000,000

320,000,000
x

Poko
Samson
Tapoi

Beginning Inventory
Cost

P
S
T

POKO KE SAMSON
SAMSON KE POKO
SAMSON KE TAPOI
TAPOI KE POKO
TOTAL

Ending Inventory
Cost

P
S
T

POKO KE SAMSON
POKO KE TAPOI
SAMSON KE POKO
TAPOI KE POKO
TAPOI KE SAMSON
TOTAL
 POKO

Samson (75%) Tapoi (85%)

ory 2018 = Beg. Inventory 2019 Note:

= Poko + Samson + Tapoi Harga Jual Inventory
= 1,2x + x + x - 20.000.000 POKO = 25% ABOVE COST
=3,2x SAMSON = 20% SELLING PRICE
=100.000.000 TAPOI = 20% SELLING PRICE

= 120.000.000
= 100.000.000
= 80.000.000

Cost UIIP
P S T P S
P
S
T

PARENT NCI TOTAL Ketentuan:

Rp - POKO = 40%S + 25%T
Rp - SAMSON = 20% P
Rp - TAPOI = 15% S
Rp -
Rp - Rp - Rp -

Cost UIIP
P S T P S
P
S
T

PARENT NCI TOTAL Ketentuan:

Rp - POKO = 20% S + 10% T
 Rp - SAMSON = 15% P + 10% T
Rp - TAPOI = 20% P
Rp -

Rp - Rp - Rp -
 Jurnal Eliminasi
2019
31-Dec

31-Dec

31-Dec

B.NCI and Consolidated Income

Parent
Net Income - S
Net Income - T
Realized Profit
Unrealized Profit
Adjusted Income
Controlling Interest

Net Income Poko

P Dividend Income Poko
T Separated Income
Adjusted Income
Controlling Interest
NCI Income
Consolidated

P
T
 ---> Eliminasi Penjualan

---> Per. Barang Awal

---> Per. Barang Akhir

NCI