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    Jawaban Latihan Soal Akl

    Uploaded by

    Fauzi Abdillah
    The document shows the financial statements of PT Induk and its subsidiary PT Anak as of June 30, 2015, including their individual balance sheets which are then consolidated. It records PT Induk's Rp300 million investment in PT Anak, and shows that there is no goodwill resulting from the acquisition as the net assets of PT Anak equaled the investment amount.

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    Jawaban Latihan Soal Akl

    Uploaded by

    Fauzi Abdillah
    80 views11 pages
    The document shows the financial statements of PT Induk and its subsidiary PT Anak as of June 30, 2015, including their individual balance sheets which are then consolidated. It records PT Induk's Rp300 million investment in PT Anak, and shows that there is no goodwill resulting from the acquisition as the net assets of PT Anak equaled the investment amount.

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    jawaban latihan soal akl

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    The document shows the financial statements of PT Induk and its subsidiary PT Anak as of June 30, 2015, including their individual balance sheets which are then consolidated. It records PT Induk's Rp300 million investment in PT Anak, and shows that there is no goodwill resulting from the acquisition as the net assets of PT Anak equaled the investment amount.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    80 views11 pages

    Jawaban Latihan Soal Akl

    Uploaded by

    Fauzi Abdillah
    The document shows the financial statements of PT Induk and its subsidiary PT Anak as of June 30, 2015, including their individual balance sheets which are then consolidated. It records PT Induk's Rp300 million investment in PT Anak, and shows that there is no goodwill resulting from the acquisition as the net assets of PT Anak equaled the investment amount.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 11

    30-Jun-15 investment in PT Tama 40,000,000,000

    Share Capital-Ordinary 1,500,000,000


    Share Premium-Ordinary 7,500,000,000
    Cash 11,000,000,000
    Bond Payable 20,000,000,000

    30/6/2015 Investment Expense 200,000,000


    Share Premium-Ordinary 250,000,000
    Cash 450,000,000

    30/6/2015 Cash 300,000,000


    Account Receivable 1,250,000,000
    Inventory 14,000,000,000
    Land 15,000,000,000
    Building-net 6,000,000,000
    Equipment-net 4,500,000,000
    goodwill 650,000,000
    current liabilities 200,000,000
    notes payable 1,500,000,000
    investment in PT Tama 40,000,000,000
    PT Prima PT Tama D K
    cash 14,000,000 300,000 11,450,000
    account receivable 4,000,000 1,250,000
    inventory 15,000,000 14,000,000
    land 150,000,000 15,000,000
    building 20,000,000 6,000,000
    equipment 15,000,000 4,500,000
    goodwill 650,000
    total asset 218,000,000 41,050,000
    current liabilities 3,000,000 200,000
    notes payable 20,000,000 1,500,000 20,000,000
    capital stock 50,000,000 1,700,000 1,500,000
    additional paid in capital 85,000,000 250,000 7,500,000
    retained earning 60,000,000 200,000
    Total liabilities + equities 218,000,000
    laporan keuangan konsolidasi P Co.
    2,850,000 Statement of Financial P
    5,250,000 January 3, 2011
    29,000,000
    165,000,000 Assets
    26,000,000 Noncurrent Assets
    19,500,000 Property, Plant, and Equipment
    650,000 Land
    248,250,000 Buildings (net)
    3,200,000 Equipment (net)
    41,500,000 Total Property, Plant, and Equipment
    51,500,000 Intangible Assets
    92,250,000 Goodwill
    59,800,000 Total Noncurrent Assets
    248,250,000
    Current Assets
    Total Assets

    Equity and Liabilities


    Equity
    Share Capital-Ordinary
    Share Premium-Ordinary
    Retained Earnings
    Total Equity

    Liabilities
    Current Liabilities
    Total Equity and Liabilities
    P Co.
    Statement of Financial Position
    January 3, 2011

    d Equipment
    165,000,000
    26,000,000
    19,500,000
    , and Equipment 210,500,000

    650,000
    211,150,000

    37,100,000
    248,250,000

    51,500,000
    92,250,000
    59,800,000
    203,550,000

    44,700,000
    248,250,000
    Jurnal untuk mencatat pembelian saham 2014
    Investasi Saham S 720000
    Kas 720000

    Jurnal untuk mencatat penerimaan deviden


    Kas 160000
    Pendapatan Deviden 160000

    Jika kepemilikan kurang dari 20%


    Nilai wajar: 240.000 lembar x $3,7 per lembar 888000
    Cost: 720000
    Selisihnya: 168000
    Jika digunakan untuk berjaga-jaga
    Investasi Saham 168000
    Laba Holding yang Belum terelaisasi 168000
    Jika digunakan untuk trading
    Investasi Saham 168000
    Laba (Holding Gains) 168000
    Jurnal untuk mencatat pembelian saham 2015
    Investasi Saham S 528000
    Kas 528000

    Jurnal untuk mencatat penerimaan deviden


    Kas 688000
    Pendapatan Deviden 688000

    Jika kepemilikan kurang dari 20%


    Nilai Wajar: 132.000 lembar x $4,0 per lembar 528000
    Cost: 528000
    Selisihnya: 0

    Jika cost sama dengan 0 (nol) atau cost lebih dari nilai wajar, maka
    kepemilikan saham lebih dari 20%
    Record Invesment
    Invesment in Anti Korupsi 625,000,000
    Cash 625,000,000

    Record direct cost expenditure :


    Merger expense 5,000,000
    Cash 5,000,000

    Record acquisition of PT Anti Korupsi :


    Cash and Receivables 50,000,000
    Inventory 150,000,000
    Buildings and Equipment (net) 300,000,000
    Patent 200,000,000
    Account Payable 30,000,000
    Cash 625,000,000
    Gain on Bargain Purchase of PT Anti Korupsi 45,000,000

    Invesment in PT Anti Korupsi 625,000,000


    Net Asset 670,000,000
    Gain on bargain purchase (45,000,000)
    a. Jurnal Investasi c.

    investment in PT Anak Rp300,000,000


    Cash Rp300,000,000

    Cash Rp50,000,000
    Accounts Receivable Rp50,000,000
    Inventory Rp60,000,000
    Land Rp40,000,000
    Buildings and equipment Rp600,000,000
    accumulated depreciation Rp300,000,000
    Accounts payable Rp100,000,000
    Bond Payable Rp100,000,000
    Investment in PT Anak Rp300,000,000
    PT INDUK PT ANAK D K
    cash Rp350,000,000 Rp50,000,000 Rp300,000,000
    accounts receivable Rp75,000,000 Rp50,000,000
    inventory Rp100,000,000 Rp60,000,000
    land Rp175,000,000 Rp40,000,000
    buildings and equipment Rp800,000,000 Rp600,000,000
    accumulated depreciation -Rp400,000,000 -Rp300,000,000
    total Aset Rp1,100,000,000 Rp500,000,000
    Liabilities and equities
    accounts payable Rp100,000,000 Rp100,000,000
    Bond Payable Rp200,000,000 Rp100,000,000
    common stock Rp500,000,000 Rp200,000,000
    Retained earnings Rp300,000,000 Rp100,000,000

    total aset PT Anak Rp500,000,000


    Accounts Payable Rp100,000,000
    Bond Payable Rp100,000,000
    Net Aset Rp300,000,000

    b. Goodwill Rp0 (Net aset - Investment in PT Anak)


    Laporan Keuangan Konsolidasi
    Rp100,000,000 d. Statement of Financial Position
    Rp125,000,000 January 3, 2011
    Rp160,000,000
    Rp215,000,000 Assets
    Rp1,400,000,000 Noncurrent Assets
    -Rp700,000,000 Property, Plant, and Equipment
    Rp1,300,000,000 Land
    Buildings & equipment
    Rp200,000,000
    Rp300,000,000 Total Property, Plant, and Equipment
    Rp500,000,000 Intangible Assets
    Rp300,000,000 Goodwill
    Total Noncurrent Assets

    Current Assets
    Total Assets

    Equity and Liabilities


    Equity
    Share Capital-Ordinary
    Retained Earnings

    stment in PT Anak) Total Equity

    LiabilitiesCurrent Liabilities

    Total Equity and Liabilities


    Statement of Financial Position
    January 3, 2011

    215,000,000
    1,400,000,000

    d Equipment 1,615,000,000

    -
    1,615,000,000

    (315,000,000)
    1,300,000,000

    500,000,000
    300,000,000

    800,000,000

    500,000,000
    1,300,000,000

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