7/25/2019 Tugas AKL P1-3

1/14

7/25/2019 Tugas AKL P1-3

2/14

7/25/2019 Tugas AKL P1-3

3/14

SOAL A

Untuk Metode Akuisisi

1) Jurnal Pencatatan Penerbitan saham 25.000 Lembar saham

Inestment In P! "in #$%0 & 25.000) $1'500'000

(ommon "tock $10 #$10 & 25.000) $250'000

API( #Additional Paid (aital) $1'250'000

2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha

Inestment -&ense $%0'000

API( $0'000

(ash $100'000

/) Perhitun,an 3ILL

4ilai Inestasi $1'500'000

air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000

GOODWILL $/%0'000

) Jurnal Pen,,abun,an Usaha

(ash $20'000

Inentories $120'000

ther (urrent Assets $200'000

Land $200'000

Plant and e8uiment 7 net $900'0003ILL $/%0'000

Liabilities $100'000

Inestment in P! "in $1'500'000

Untuk Metode Mer,er

1) Jurnal Pencatatan Penerbitan saham 25.000 Lembar saham

Inestment In P! "in #$%0 & 25.000) $1'500'000

(ommon "tock $10 #$10 & 25.000) $250'000

API( #Additional Paid (aital) $1'250'000

2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha

Inestment -&ense $%0'000

7/25/2019 Tugas AKL P1-3

4/14

API( $0'000

(ash $100'000

/) Perhitun,an 3ILL

4ilai Inestasi $1'500'000

air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000

GOODWILL $/%0'000

) Jurnal Pen,,abun,an Usaha

(ash $2%0'000

Inentories $220'000

ther (urrent Assets $00'000

Land $/%0'000

Plant and e8uiment 7 net $2'000'000

3ILL $/%0'000

Liabilities $500'000

(aital stock $10 ar $1'000'000

Additional aid7in caital $00'000

:etained earnin,s $200'000

Inestment in P! "in $1'500'000

7/25/2019 Tugas AKL P1-3

5/14

P! PA:

P! "I4

;istorical (ost

(ash $20'000 $20'000

Inentories $100'000 $%0'000

ther (urrent Assets $200'000 $1

7/25/2019 Tugas AKL P1-3

6/14

Plant and -8uiment 7 net $1'/00'000 $00'000

Total Asset ### $700,000

Liabilities $00'000 $100'000

(aital stock $10 ar $1'000'000 $200'000

Additional aid7in caital $00'000 $100'000

:etained earnin,s $200'000 $/00'000

Total Liabilities and owners' equity ### $700,000

P! PA:P! "I4

air 6alue

(ash $20'000 $20'000

Inentories $100'000 $120'000

ther (urrent Assets $200'000 $200'000

Land $1%0'000 $200'000

Plant and -8uiment 7 net $1'/00'000 $900'000

3ILL $/%0'000

Total Asset ### $,!00,000

Liabilities $00'000 $100'000

(aital stock $10 ar $1'000'000 $250'000

Additional aid7in caital $00'000 $1'250'000

:etained earnin,s $200'000 $0

Total Liabilities and owners' equity ### $,!00,000

7/25/2019 Tugas AKL P1-3

7/14

P! "I4

air 6alue

$20'000

$120'000

$200'000

$200'000

$900'000

###

$100'000

$00,000

P-4=-"UAIA4*ALA4(-

-*I! >:-I!

$100'000 $1%0'000

$220'000

$00'000$/%0'000

$2'000'000

$/%0'000

$0 $00,000 ###

$500'000

$1'250'000

$0'000 $1'%10'000

$%0'000 $10'000

$00,000 $0 ###

P! "I4

air 6alue

$20'000

$120'000

$200'000

$200'000

7/25/2019 Tugas AKL P1-3

8/14

$900'000

###

$100'000

$00,000

P-4=-"UAIA4*ALA4(-

-*I! >:-I!

$100'000 $1%0'000

$220'000

$00'000

$/%0'000

$2'000'000

$/%0'000

$0 $00,000 ###

$500'000

$1'250'000

$0'000 $1'%10'000

$%0'000 $10'000

$00,000 $0 ###

7/25/2019 Tugas AKL P1-3

9/14

SOAL "

Untuk Metode Akuisisi

1) Jurnal Pencatatan Penerbitan saham 15.000 Lembar saham

Inestment In P! "in #$%0 & 15.000) $?00'000

(ommon "tock $10 #$10 & 15.000) $150'000

API( #Additional Paid (aital) $950'000

2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha

Inestment -&ense $%0'000

API( $0'000

(ash $100'000

/) Perhitun,an 3ILL

4ilai Inestasi $?00'000

air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000

GATI% GOODWILL 7$20'000

) Jurnal Pen,,abun,an Usaha

(ash $20'000

Inentories $120'000

ther (urrent Assets $200'000

Land $200'000

Plant and e8uiment 7 net $900'000Liabilities $100'000

Inestment in P! "in $?00'000

ain n *ur,ain Purchase $20'000

Untuk Metode Mer,er

1) Jurnal Pencatatan Penerbitan saham 15.000 Lembar saham

Inestment In P! "in #$%0 & 15.000) $?00'000

(ommon "tock $10 #$10 & 15.000) $150'000

API( #Additional Paid (aital) $950'000

2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha

7/25/2019 Tugas AKL P1-3

10/14

Inestment -&ense $%0'000

API( $0'000

(ash $100'000

/) Perhitun,an 3ILL

4ilai Inestasi $?00'000

air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000

GATI% GOODWILL 7$20'000

) Jurnal Pen,,abun,an Usaha

(ash $1%0'000

Inentories $220'000

ther (urrent Assets $00'000

Land $/%0'000

Plant and e8uiment 7 net $2'000'000

Liabilities $500'000

(aital stock $10 ar $1'000'000

Additional aid7in caital $/%0'000

:etained earnin,s $10'000

Inestment in P! "in $?00'000

ain n *ur,ain Purchase $20'000

7/25/2019 Tugas AKL P1-3

11/14

7/25/2019 Tugas AKL P1-3

12/14

Land $1%0'000 $0'000

Plant and -8uiment 7 net $1'/00'000 $00'000

Total Asset ### $700,000

Liabilities $00'000 $100'000

(aital stock $10 ar $1'000'000 $200'000

Additional aid7in caital $00'000 $100'000

:etained earnin,s $200'000 $/00'000

Total Liabilities and owners' equity ### $700,000

P! PA:P! "I4

air 6alue

(ash $20'000 $20'000

Inentories $100'000 $120'000

ther (urrent Assets $200'000 $200'000

Land $1%0'000 $200'000

Plant and -8uiment 7 net $1'/00'000 $900'000

3ILL

Total Asset ### $,&0,000

Liabilities $00'000 $100'000

(aital stock $10 ar $1'000'000 $150'000

Additional aid7in caital $00'000 $950'000

:etained earnin,s $200'000 $0

ain n *ur,ain Purchase $20'000Total Liabilities and owners' equity ### $,000,000

7/25/2019 Tugas AKL P1-3

13/14

P! "I4

air 6alue

$20'000

$120'000

$200'000

$200'000

$900'000

###

$100'000

$00,000

P-4=-"UAIA4*ALA4(-

-*I! >:-I!

$100'000 $1%0'000

$220'000

$00'000$/%0'000

$2'000'000

$0

$0 $00,000 ###

$500'000

$1'150'000

$0'000 $1'110'000

$%0'000 $10'000

$20'000$00,000 $0 ###

P! "I4

air 6alue

$20'000

$120'000

$200'000

7/25/2019 Tugas AKL P1-3

14/14

$200'000

$900'000

###

$100'000

$00,000

P-4=-"UAIA4*ALA4(-

-*I! >:-I!

$100'000 $1%0'000

$220'000

$00'000

$/%0'000

$2'000'000

$0

$0 $00,000 ###

$500'000

$1'150'000

$0'000 $1'110'000

$%0'000 $10'000

$20'000$00,000 $0 ###