Tugas AKL P1-3
Tugas AKL P1-3
Tugas AKL P1-3
$60,000
$40,000
$100,000
3) Perhitungan GOODWILL
Nilai Investasi
Fair Value Net Asset ($ 1.240.000 - $ 100.000)
GOODWILL
$250,000
$1,250,000
$1,500,000
$1,140,000
$360,000
$20,000
$120,000
$200,000
$200,000
$700,000
$360,000
$100,000
$1,500,000
$60,000
$250,000
$1,250,000
APIC
Cash
$40,000
$100,000
3) Perhitungan GOODWILL
Nilai Investasi
Fair Value Net Asset ($ 1.240.000 - $ 100.000)
GOODWILL
$1,500,000
$1,140,000
$360,000
$260,000
$220,000
$400,000
$360,000
$2,000,000
$360,000
$500,000
$1,000,000
$400,000
$200,000
$1,500,000
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
Total Asset
$240,000
$100,000
$200,000
$160,000
$1,300,000
###
PT SIN
Historical Cost
$20,000
$60,000
$180,000
$40,000
$400,000
$700,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
###
$100,000
$200,000
$100,000
$300,000
$700,000
PT PAR
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
GOODWILL
Total Asset
$240,000
$100,000
$200,000
$160,000
$1,300,000
###
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$700,000
$360,000
$1,600,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
###
$100,000
$250,000
$1,250,000
$0
$1,600,000
PT PAR
PT PAR
Cash
Inventories
Other Current Assets
Land
$240,000
$100,000
$200,000
$160,000
PT SIN
Historical Cost
$20,000
$60,000
$180,000
$40,000
$1,300,000
###
$400,000
$700,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
###
$100,000
$200,000
$100,000
$300,000
$700,000
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
GOODWILL
Total Asset
$240,000
$100,000
$200,000
$160,000
$1,300,000
###
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$700,000
$360,000
$1,600,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
###
$100,000
$250,000
$1,250,000
$0
$1,600,000
PT PAR
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$700,000
###
$100,000
$100,000
PENYESUAIAN
BALANCE
DEBIT
KREDIT
$100,000
$160,000
$220,000
$400,000
$360,000
$2,000,000
$360,000
$0 $100,000
###
$40,000
$60,000
$100,000
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$500,000
$1,250,000
$1,610,000
$140,000
$0
###
$700,000
###
$100,000
$100,000
PENYESUAIAN
BALANCE
DEBIT
KREDIT
$100,000
$160,000
$220,000
$400,000
$360,000
$2,000,000
$360,000
$0 $100,000
###
$40,000
$60,000
$100,000
$500,000
$1,250,000
$1,610,000
$140,000
$0
###
SOAL B
Untuk Metode Akuisisi
1) Jurnal Pencatatan Penerbitan saham 15.000 Lembar saham
Investment In PT Sin ($60 x 15.000)
$900,000
Common Stock $10 ($10 x 15.000)
APIC (Additional Paid Capital)
$150,000
$750,000
$100,000
$60,000
$40,000
3) Perhitungan GOODWILL
Nilai Investasi
Fair Value Net Asset ($ 1.240.000 - $ 100.000)
NEGATIVE GOODWILL
$900,000
$1,140,000
-$240,000
$20,000
$120,000
$200,000
$200,000
$700,000
$100,000
$900,000
$240,000
$150,000
$750,000
Investment Expense
APIC
Cash
$60,000
$40,000
$100,000
3) Perhitungan GOODWILL
Nilai Investasi
Fair Value Net Asset ($ 1.240.000 - $ 100.000)
NEGATIVE GOODWILL
$900,000
$1,140,000
-$240,000
$160,000
$220,000
$400,000
$360,000
$2,000,000
$500,000
$1,000,000
$360,000
$140,000
$900,000
$240,000
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
Total Asset
$240,000
$100,000
$200,000
$160,000
$1,300,000
###
PT SIN
Historical Cost
$20,000
$60,000
$180,000
$40,000
$400,000
$700,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
###
$100,000
$200,000
$100,000
$300,000
$700,000
PT PAR
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
GOODWILL
Total Asset
$240,000
$100,000
$200,000
$160,000
$1,300,000
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$700,000
###
$1,240,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Gain On Burgain Purchase
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
$100,000
$150,000
$750,000
$0
$240,000
$1,000,000
PT PAR
###
PT SIN
Historical Cost
$240,000
$20,000
$100,000
$60,000
$200,000
$180,000
PT PAR
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
Total Asset
$160,000
$1,300,000
###
$40,000
$400,000
$700,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
###
$100,000
$200,000
$100,000
$300,000
$700,000
Cash
Inventories
Other Current Assets
Land
Plant and Equipment - net
GOODWILL
Total Asset
$240,000
$100,000
$200,000
$160,000
$1,300,000
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$700,000
###
$1,240,000
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Gain On Burgain Purchase
Total Liabilities and owners' equity
$400,000
$1,000,000
$400,000
$200,000
$100,000
$150,000
$750,000
$0
$240,000
$1,000,000
PT PAR
###
PT SIN
Fair Value
$20,000
$120,000
$200,000
$200,000
$700,000
###
$100,000
$100,000
PENYESUAIAN
BALANCE
DEBIT
KREDIT
$100,000
$160,000
$220,000
$400,000
$360,000
$2,000,000
$0
$0 $100,000
###
$40,000
$60,000
$100,000
PT SIN
Fair Value
$20,000
$120,000
$200,000
$500,000
$1,150,000
$1,110,000
$140,000
$240,000
$0
###
$200,000
$700,000
###
$100,000
$100,000
PENYESUAIAN
BALANCE
DEBIT
KREDIT
$100,000
$160,000
$220,000
$400,000
$360,000
$2,000,000
$0
$0 $100,000
###
$40,000
$60,000
$100,000
$500,000
$1,150,000
$1,110,000
$140,000
$240,000
$0
###