CH 2 - Investasi Saham
CH 2 - Investasi Saham
CH 2 - Investasi Saham
tinued Operations
75,000
a's Equity in Sachy Net Assets
ity in 1 Jan 1,000,000
ncome, 31 Des 200,000
Dividend 120,000
40% 1,080,000
uma's Equity 432,000
Journal 2017:
1. Mencatat Akuisisi 70% Saham (Equity Method)
1-Jan-17 Investment in Sheon 1,000,000
Cash 1,000,000
Dividend Income 5,000
Investment in Sheon 5,000
(membalik dividen income di 2016 menjadi
pengurang investment)
SOAL NO 1 SOAL NO 2
ntukan Excess of Cost over BV Jurnal:
ment in Akash Ltd 800,000 1. Mencatat Akuisisi 40% Investasi
s: BV of Equity 900,000 01 Januari 2014
ss Cost over BV (100,000) Investment in Akash 924,000
Common Stock 100,000
nt of Identifiable Net Assets (INA) Add. Paid In Capital 700,000
BV x (%) Amount Gain from Barg. Pur. 124,000
130,000 40% 8,000 Under
500,000 40% (16,000) Over 2. Mencatat Pembagian Dividen
300,000 40% 32,000 Over Monday, December 01, 2014
Identifiable Net Assets (INA) 24,000 Cash 64,000
Investment in Akash 64,000
n Goodwill atau (Bargain Purchase)
(100,000) 3. Mencatat Net Income
24,000 Wednesday, December 31, 2014
gain Purchase (124,000) Income from Akash 160,000
Inventories Sold (8,000)
Depr. Equipment 4,000
Amort. Notes Payable (4,000)
Total Investment Income 152,000
SOAL NO 3
Investment in Akash
D K
1-Jan-14 924,000 1-Dec-14 64,000
31-Dec-14 152,000
Bal. 1,076,000 Bal. 64,000
Bal. 1,012,000
1. Menentukan Excess of Cost over BV 2. Assignment of Identifiable Net Assets (INA)
Investmen in Fakhri 350,000 FV - BV
Less: Land 150,000 125,000
FV of Equity in 1 Apr Equipment 150,000 100,000
- Beg. Equity 500,000 Total Assigned of Identifiable Net Assets (INA)
- Add : Inc. to 1 Jul 50,000
- Less : Dividends 20,000 3. Menentukan Godwill atau (Bargain Purchase)
530,000 Excess of Cost over BV
- Times : % Purchased 30% 159,000 Total Assigned INA
Excess Cost over BV 191,000 Goodwill
Data: Jan-Jul
% Share (1 Jul 16) 30% 1/2 Income Before Extra 80,000
Cash Paid 350,000 Extra Gains 20,000
Common Stock 350,000 Net Income 100,000
RE 150,000
Dividend 20,000 (1 Mar & 1 Sep)
Land 25,000 Under
Equipment (5 yr) 50,000 Under 20%
Jurnal
dentifiable Net Assets (INA) 1. Mencatat Akuisisi 30% Investasi
x (%) Amount 1-Jul-16 Investment in Fakhri 350,000
30% 7,500 Cash
30% 15,000
e Net Assets (INA) 22,500 2. Mencatat Pembagian Dividen
1-Sep-16 Cash 6,000
will atau (Bargain Purchase) Investment in Fakhri
191,000
22,500 3. Mencatat Investment Income
168,500 31-Dec-16 Income from Fakhri
Write off Land
Depr. Equipment
Total Invest Income
6,000
nt Income
30,000
(7,500)
(3,000)
19,500
19,500
1. Menentukan Excess of Cost over BV 2. Assignment of Identifiable Net Assets (IN
Investment in Javier 450,000 FV - BV
Less: Inventories 150,000 250,000
FV of Equity in 1 Apr Equipment 400,000 100,000
- Beg. Equity 1,200,000 Total Assigned of Identifiable Net Assets (INA)
- Add : Inc. to 1 Apr 25,000
- Less : Dividends - 3. Menentukan Godwill atau (Bargain Purch
1,225,000 Excess of Cost over BV
- Times : % Purchased 30% 367,500 Total Assigned INA
Excess Cost over BV 82,500 Goodwill
Data: Apr-Des Jan-Apr
% Share Acq. (1 Apr 16) 30% 3/4 1/4
Cash Paid 450,000
BV of Equity 1,200,000
Net Income 100,000
Dividen (1 Jul) 50,000
Inventories 100,000 Over
Equipment (6 yr) 300,000 Under 16.7%
operations 15,000
2. Mencatat P
1-Dec-16
3. Mencatat I
31-Dec-16
Investm
D
1-Jul-16
31-Dec-16
Bal.
Bal.
Data: Jul-Des Sun's RE
% Share Acq. (1 Jul) 90% 1/2 RE, 1 Jan
Cash Paid 1,980,000 Add : NI
Capital Stock 1,500,000 Less: Dividend (Dec)
Add. PIC 500,000 RE, 31 Dec
Inventories 50,000 Under 100%
Plant Assets (9 yr) 500,000 Over 11.1%
Jurnal:
2016 2017
1. Mencatat Akuisisi 90% Investasi 1. Mencatat Pembagian Dividen
Investment in Sun 1,980,000 1-Dec-17 Cash
Cash 1,980,000 Investment in Sun
Jurnal:
2017 2018
at Pembagian Dividen 1. Mencatat Pembagian Dividen
180,000 1-Dec-16 Cash 135,000
180,000 Investment in Sun 135,000
4. Assignme
2. Mencari Additional Paid In Capital
FV
Fair Value 960,000 Inventory 1,200,000
Par 1,400,000 Land 600,000
Add. PIC (440,000) Building 800,000
Equipment 1,000,000
Liabilities 1,800,000
Total Assigned of Identifia
5. Menentuka
Excess of Cost over BV
Total Assigned INA
Bargain Pur
5. Menentuka
Excess of Cost over BV
Total Assigned INA
Bargain Pur
Data: Account BV FV
% Share Issue (1 Jan 2016) 40% Cash 200,000 200,000
Share Issue 40,000 AR 400,000 400,000
Direct Cost of Issuing 20,000 Inventories 1,000,000 1,200,000
Other Direct Cost 80,000 Land 200,000 600,000
Building 1,200,000 800,000
Soal: Equipment 800,000 1,000,000
1. Assume market price 24 Total Assets 3,800,000 4,200,000
2. Assume market price 16
Other Direct Cost - Liabilities 1,800,000 1,800,000
Capital Stock 1,400,000
RE 600,000
Total Liabilities & Equity 3,800,000 1,800,000
Jurnal
Investment in Son 960,000
Common Stock @FV 640,000
Gain from Bargain Purchase 320,000
Investment Expense 80,000
Cash 80,000
2016 Jurna
1. Mencari Harga Perolehan Atas Akuisisi Sun Corp
1. Mencatat 15% A
Fair Value - 1-Jul-16
Cash Paid 48,750
HP 48,750
2. Mencatat Pemb
1-Nov-16
2. Mencari Additional Paid In Capital
Investment
D
1-Jul-16
31-Dec-16
Bal.
Bal.
Data 2016: Jul-Des Data 2017:
Share Acq. (1 Jul 2016) 3,000 1/2 Share Acq. (1 Jan 2017)
Total Share Outstanding 20,000 Total Share Outstanding
% Share Acquired 15% % Share Acquired
Cash Paid Rp 48,750 Cash Paid
Par Rp 10 Par
Market Rp 16.5 Market
Equity: Equity:
- Stockholders 200,000 - Stockholders
- RE 100,000 - RE
Cash
Investment in Sun-30%
1-Nov-17 Cash
Investment in Sun-15%
Cash
Investment in Sun-30%
Cash
Investment in Sun-45%
Investment in Sun
Income from Sun
Jan-Des Data 2017: Okt-Des
6,000 1 Share Acq. (1 Okt 2017) 9,000 1/4
20,000 Total Share Outstanding 20,000
30% % Share Acquired 45%
Rp 99,000 Cash Paid Rp 162,000
Rp 10 Par Rp 10
Rp 19.0 Market Rp 19.0
Equity:
200,000 - Stockholders 200,000
100,000 - RE 100,000
Investment in Sun
i Harga Perolehan Atas Akuisisi Sun Corp
D K
- Bal. 49,500 1-May-17 6,750
99,000 1-Jan-17 99,000 1-Nov-17 13,500
99,000 1-Oct-17 162,000
31-Dec-17 33,750
Bal. 344,250 Bal. 20,250
i Harga Perolehan Atas Akuisisi Sun Corp
Bal. 324,000
-
162,000
162,000
urnal:
0% Akuisisi Investasi
99,000
99,000
urnal:
5% Akuisisi Investasi
162,000
162,000
Pembagian Dividen
2,250
2,250
4,500
4,500
2,250
2,250
4,500
4,500
6,750
6,750
ncome Investment
n-15% 9,000
n-30% 18,000
n-45% 6,750
tment Income 33,750
33,750
33,750
Data: Jul-Des Retained Earnings (SUN)
% Share Acq. (1 Jul 2016) 40% 1/2 D
Cash Paid 600,000 Dividend 2016 80,000
Equity: Dividend 2017 80,000
- Cap. Stock 1,000,000 Dividend 2018 100,000
- RE 300,000 Dividend 2019 100,000
- Current Earning 50,000
Bal. 360,000
Crosscheck:
Income Tercatat Sebenarnya Selisih Investment In Sun
Income 2016 80,000 40,000 (40,000) Balanced
Income 2017 64,000 64,000 - Less:
Income 2018 104,000 104,000 - Balanced
Income 2019 96,000 96,000 -
Bal. 144,000
Investment In Son
D K
182,000 1-Dec-16 28,000
43,750
225,750 Bal. 28,000
197,750
TETAP SEMAN
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