AKUNTANSI PERUBAHAN HAK KEPEMILIKAN 2 Penjualan Saham Perusahaan Anak Oleh Perusahaan Induk

Summary

This video explains changes in company ownership resulting from the sale of shares by a parent company in its subsidiary. It covers the accounting process, including journal entries for investments and sales, as well as how to handle dividends, earnings, and ownership percentages. The video highlights key concepts like the elimination of profits from share sales and how to account for minority interests in consolidated financial statements. The explanation is framed through an example involving a parent company purchasing and later selling shares in a subsidiary, with detailed financial calculations and journal entries.

Takeaways

• 😀 The video discusses changes in corporate ownership caused by share sales by the parent company of a subsidiary.
• 😀 In this specific case, the parent company sold shares of its subsidiary on January 4, 2017.
• 😀 The parent company initially acquired 48,000 shares of its subsidiary at a book value of Rp15,000 per share on January 5, 2016.
• 😀 The subsidiary company reported a profit of Rp150 million in 2016 and paid dividends of Rp90 million.
• 😀 The parent company sold 3,000 shares of the subsidiary for Rp7 million each in January 2017, resulting in a profit of Rp9 million from the sale.
• 😀 The ownership of the parent company changed due to the sale of shares, reducing its stake in the subsidiary.
• 😀 The script explains two accounting approaches to reporting the profit from the sale of shares, either including it in the consolidated financial statements or eliminating it from the profit and adjusting for additional paid-in capital.
• 😀 The parent company made journal entries to reflect the purchase of shares, sale of shares, and dividends from the subsidiary.
• 😀 The video compares this scenario to a previous video where the parent company bought more shares of the subsidiary, showing different ownership changes.
• 😀 In 2017, the subsidiary earned a profit of Rp225 million, and dividends of Rp120 million were announced, affecting the financial position of the parent company and the minority interest.
• 😀 The video ends by indicating that the next video will discuss situations where the subsidiary’s activities lead to changes in ownership.

Q & A

What is the primary focus of the video?

The primary focus of the video is on changes in company ownership due to the sale of shares by the parent company in a subsidiary.

How did the ownership change occur in the example provided in the video?

The ownership change occurred when the parent company sold shares of its subsidiary, PT Anak, which originally had 60,000 shares outstanding. The parent company initially owned 48,000 shares but later sold 3,000 shares in January 2017.

What is the significance of the sale of shares by PT Induk in this case?

The sale of shares by PT Induk (the parent company) reduced its ownership in PT Anak (the subsidiary), which in turn led to a decrease in its total shareholding from 48,000 to 45,000 shares.

What were the key financial figures in the scenario of share sales and ownership changes?

Key figures include PT Anak having 60,000 shares at a price of 10,000 per share, with a total of 300 million in retained earnings. PT Induk purchased 48,000 shares at a book value of 15,000 per share and later sold 3,000 shares at 7 million each.

What journal entry was made when PT Induk first bought shares from PT Anak?

When PT Induk purchased shares from PT Anak, the journal entry was: Debit 'Investment in PT Anak Shares' and Credit 'Cash', totaling 720 million.

What is the concept of 'elimination' discussed in the video?

The concept of 'elimination' in the video refers to adjusting the financial statements to reflect the changes in ownership and prevent double-counting, especially when recognizing profits or dividends from subsidiaries.

How did PT Induk record the sale of 3,000 shares in January 2017?

The journal entry for the sale of 3,000 shares involved debiting 'Cash' for 57 million and crediting 'Investment in PT Anak Shares' for 48 million, with the difference recorded as a gain on the sale of investment in PT Anak, amounting to 9 million.

What is the difference in handling the sale of shares under two different accounting viewpoints?

Under one viewpoint, the gain from the sale is recognized in the consolidated financial statements without adjustment. Under the second viewpoint, the gain is eliminated, and any resulting changes are reflected in the additional paid-in capital of the parent company.

How were the retained earnings and investment in PT Anak calculated for the end of 2016?

At the end of 2016, PT Induk's retained earnings were calculated by adding the subsidiary's profit (150 million) and subtracting any dividends paid (90 million), leading to a final balance of 360 million. The investment value was adjusted accordingly based on these changes.

What role does the 'minority interest' play in the financial statements?

The 'minority interest' represents the portion of the subsidiary’s equity that is not owned by the parent company. In this case, the minority interest was calculated as 25% of PT Anak’s equity, which was adjusted for profits and dividends, affecting the consolidated balance sheet.