SOAL A

Untuk Metode Akuisisi

1) Jurnal Pencatatan Penerbitan saham 25.000 Lembar saham
Investment In PT Sin ($60 x 25.000)
$1,500,000
Common Stock $10 ($10 x 25.000)
APIC (Additional Paid Capital)
2) Jurnal Pencatatan Biaya Penggabungan Usaha
Investment Expense
APIC
Cash

$60,000
$40,000
$100,000

3) Perhitungan GOODWILL
Nilai Investasi
Fair Value Net Asset ($ 1.240.000 - $ 100.000)
GOODWILL

4) Jurnal Penggabungan Usaha

Cash
Inventories
Other Current Assets
Land
Plant and equipment - net
GOODWILL
Liabilities
Investment in PT Sin

$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

Untuk Metode Merger

1) Jurnal Pencatatan Penerbitan saham 25.000 Lembar saham
Investment In PT Sin ($60 x 25.000)
$1,500,000
Common Stock $10 ($10 x 25.000)
APIC (Additional Paid Capital)
2) Jurnal Pencatatan Biaya Penggabungan Usaha
Investment Expense

$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

4) Jurnal Penggabungan Usaha

Cash
Inventories
Other Current Assets
Land
Plant and equipment - net
GOODWILL
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Investment in PT Sin

$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

Plant and Equipment - net

Total Asset

$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

2) Jurnal Pencatatan Biaya Penggabungan Usaha

Investment Expense
APIC
Cash

$100,000

$60,000
$40,000

3) Perhitungan GOODWILL
Nilai Investasi
Fair Value Net Asset ($ 1.240.000 - $ 100.000)
NEGATIVE GOODWILL

4) Jurnal Penggabungan Usaha

Cash
Inventories
Other Current Assets
Land
Plant and equipment - net
Liabilities
Investment in PT Sin
Gain On Burgain Purchase

$900,000
$1,140,000
-$240,000

$20,000
$120,000
$200,000
$200,000
$700,000
$100,000
$900,000
$240,000

Untuk Metode Merger

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)
2) Jurnal Pencatatan Biaya Penggabungan Usaha

$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

4) Jurnal Penggabungan Usaha

Cash
Inventories
Other Current Assets
Land
Plant and equipment - net
Liabilities
Capital stock $10 par
Additional paid-in capital
Retained earnings
Investment in PT Sin
Gain On Burgain Purchase

$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
###