Soal - Home Office vs Branch (40%)

PT D'Jintan di Jakarta mempunyai Kantor Cabang di Medan sebagai kantor wilayah pemasaran
yang membawahi Sumatra Utara. Berikut ini adalah Trial Balance untuk Kantor Pusat dan Cabang pada
tanggal 31 Desember 2013

Home Office Branch

Accounts
Debit Credit Debit Credit

Cash & Bank 6,960,000 2,640,000

Account Receivable 20,088,000 3,240,000
Inventory 7,200,000 384,000
Inventory - From Home Office ?
Land 36,000,000 11,800,000
Building & Equipment 19,200,000 9,600,000
Investment in Branch 20,640,000
Cost of Goods Sold 16,800,000 7,200,000
Depreciation Expenses 2,400,000 1,200,000
Other Expenses 1,680,000 1,080,000
Devidend 840,000
Accumulated Depreciation 12,000,000 6,000,000
Accounts Payable 19,200,000 2,568,000
Bond Payable 9,600,000
Mortgage Payable 6,480,000
Capital Stock 48,000,000
Retained Earning 13,200,000
Home Office - before closing balance 9,400,000
Unrealized Intercompany Profit ?
Sales 21,600,000 15,720,000
Branch Profit ?
Realized Profit Fr.Shipment to Branch ?

Total

Informasi Tambahan:
a. Pada tanggal 31 Desember 2012, Inventory from Home Office Rp 720.000 (Cost Rp 480.000)
b. Sepanjang tahun 2013, Kantor Pusat mengirimkan Inventory ke Kantor Cabang dengan harga Faktur Rp 5.088.000 (Cost Rp 3.360.000)
c. Pada tanggal 31 Desember 2013, Inventory from Home Office Rp 3.024.000 (Cost Rp 2.520.000)
d. Pada akhir bulan Desember 2013, Kantor Pusat mengirimkan uang melalui transfer Bank sebesar Rp 5 juta ke Cabang dan
Cabang menerimanya di Bank pada awal bulan Januari 2014

Diminta
1. Hitunglah Inventory Fr. Home Office, Unrealized Intercompany Profit, Branch Profit & Realized Profit Fr.Shipment to Branch per 31 Desember 2013
2. Buatlah ayat jurnal eliminasi yang diperlukan untuk membuat Working Paper tahun 2013
2. Buatlah Working Paper Home Office & Branch Semarang untuk tahun yang berakhir 31 Desember 2013
 Type A
Jawab Soal 1
Elimination
Account Home Office Branch Gabungan
Dr Cr
Income Statement
Sales 21,600,000 15,720,000 37,320,000
Branch Profit 6,240,000 b 6,240,000 -
Realized Profit Fr.Shipment to Branch 1,464,000 c 1,464,000 -
Credits 29,304,000 15,720,000 37,320,000
Cost of Goods Sold 16,800,000 7,200,000 c 1,464,000 22,536,000
Depreciation Expenses 2,400,000 1,200,000 3,600,000
Other Expenses 1,680,000 1,080,000 2,760,000
Debits 20,880,000 9,480,000 28,896,000
Net Income 8,424,000 6,240,000 8,424,000
Retained Earning Statement
Retained Earning 01/01/2013 13,200,000 13,200,000
Home Office - before closing balance 9,400,000 b 14,400,000 a 5,000,000 -
Devidend (840,000) (840,000)
Net Income 8,424,000 6,240,000 8,424,000
Retained Earning 31/12/2013 20,784,000 15,640,000 20,784,000
Balance Sheet
Cash 6,960,000 2,640,000 a 5,000,000 14,600,000
Account Receivable 20,088,000 3,240,000 23,328,000
Inventory 7,200,000 384,000 e 2,520,000 10,104,000
Inventory - From Home Office 3,024,000 d 504,000 -
e 2,520,000
Land 36,000,000 11,800,000 47,800,000
Building & Equipment 19,200,000 9,600,000 28,800,000
Investment in Branch 20,640,000 b 20,640,000 -
Debits 110,088,000 30,688,000 124,632,000
Accumulated Depreciation 12,000,000 6,000,000 18,000,000
Accounts Payable 19,200,000 2,568,000 21,768,000
Bond Payable 9,600,000 9,600,000
Mortgage Payable 6,480,000 6,480,000
Unrealized Intercompany Profit 504,000 d 504,000 -
Capital Stock 48,000,000 48,000,000
Retained Earning 31/12/2013 20,784,000 15,640,000 20,784,000
Credits 110,088,000 30,688,000 30,128,000 30,128,000 124,632,000

a = Eliminasi Kantor Pusat vs Kantor Cabang

b = Realisasi Laba yg berasal dr Pengiriman & Persediaan Awal
c = Eliminasi Laba yg ada di Persediaan Akhir
d = Reklasifikasi

Branch Cost Selisih

S.Awal 720,000 480,000 240,000
Beli 5,088,000 3,360,000 1,728,000
5,808,000 3,840,000 1,968,000
S.Akhir (3,024,000) (2,520,000) (504,000)
COGS 2,784,000 1,320,000 1,464,000

Jurnal

a
Cash 5,000,000
Home Office 5,000,000
b
Branch Profit 6,240,000
Home Office - before closing balance 14,400,000
Investment in Branch 20,640,000

c
Realized Profit Fr.Shipment to Branch 1,464,000
Cost of Goods Sold 1,464,000

d
Unrealized Intercompany Profit 504,000
Inventory - From Home Office 504,000

e
Inventory 2,520,000
Inventory - From Home Office 2,520,000