3.

No.1 Consideration transferred

1 Share issued 1200000
P share issued (FV/number shares P) $ 2,00
Total FV share issued $ 2.400.000,00
(1.200.000 x $2)
2 immediate cash payment $ 500.000,00
3 deferred cash pay $ 783.526,00
(1.000.000/[1+0.05]5)
4 equipment transferred $ 50.000,00
TOTAL CONSIDERATION
TRANSFERRED $ 3.733.526,00

No.2 Consideration Transferred

1 Share issued 1200000
S share issued (FV/number shares S) $ 1,78
Total FV share issued $ 2.136.000,00
(1.200.000 x $1.78)
2 immediate cash payment $ 500.000,00
3 deferred cash pay $ 783.526,00
(1.000.000/[1+0.05]5)
4 equipment transferred $ 50.000,00
TOTAL CONSIDERATION
TRANSFERRED $ 3.469.526,00

No.3 Jurnal transaksi 1 Januari 20X6

01/01/X6 Consultan fee $ 20.000,00
share capital $ 5.000,00
cash $ 25.000,00

01/01/X6 Equipment $ 10.000,00

gain on revaluation $ 10.000,00

$
01/01/X6 Investment in S 3.733.526,00
cash $ 500.000,00
deferred cash payable $ 783.526,00
equipment $ 50.000,00
share capital $ 2.400.000,00
 No. 4 Jurnal konsolidasi
31/12/X6 Net asset 2000000
intangible asset 700000
goodwill 1813526
investment in S $ 3.733.526,00
NCI 640000
Deferred tax liability 140000

Goodwill= 3.733.526+640.000-700.000+140.000

3.2

No. 1 Consideration transferred

1 share capital $ 18.000.000
(6.000.000 x $3)
2 deferred cash payable $ 747.258
(1.000.000, 6%, 5 tahun)
3 short term liabilities $ 200.000
TOTAL CONSIDERATION
TRANSFERRED $ 18.947.258

No.2 01/01/X5 Consultant fee $ 200.000

salary expense $ 20.000
misc. expens $ 15.000
legal fee $ 30.000
share capital $ 10.000
cash $ 275.000

01/02/X5 Investment in S $ 18.947.258

Share capital $ 18.000.000
Deferred cash payable $ 747.258
Liability $ 200.000

No. 3 Annual Consolidation Entry

31/12/X5 share capital $ 4.000.000
RE $ 5.600.000
other reserves $ 1.200.000
intangible asset $ 2.000.000
goodwill $ 11.247.258
investment in S $ 18.947.258
NCI $ 4.700.000
DTL $ 400.000
 Fair value difference adj
31/12/X5 Amortization expense $ 400.000
intangible asset $ 400.000

31/12/X5 DTL $ 80.000

Tax Exp $ 80.000

4.2

NO. 1 Consolidation adj

cje1 jurnal eliminasi investasi

share capital 190000
RE 5000
FA (FV > BV) 20000
Goodwill (230+55-[215-4]) 74000
investment in S 230000
NCI 55000
DTL (20% X [FV – BV]) 4000

cje2 impairment goodwill

opening RE
([20% X 74000] X 80%) 11840
NCI
([20% X 74000] X 20%) 2960
impairment of goodwill
(10% X Goodwill) 7400
Goodwill 22200

cje3 beban penyusutan

opening RE
([100-20%] X [FV-BV]) 6400
NCI ([20% x 4000] X 2) 1600
Dep Exp - FA 4000
Acc Dep - FA
(4000 X 3) 12000

cje4 realisasi DTL

DTL 2400
RE ([2 X 800] X 80%) 1280
NCI ([2 X 800] X 20%) 320
 Tax expense
([20% X (FV-BV)]/ 5) 800

cje5 kenaikan hak NCI dari tgl akuisisi 1 Jan 20X3

Opening RE
([RE 1 Jan 20x3 - RE 1 Jan
20x1] X 20%) 30000
NCI 30000

cje6 Mengeliminasi Dividen

dividen income 28000
NCI 7000
Dividend declared 35000

cje7 Mengeliminasi transaksi antar perusahaan

Due to prince 60000
Due from silver 600000

cje8 Kenaikan laba NCI

OCI dari NCI
([20%] X {180.000 – [4000-
800]-[10% X 74000]}) 33880
NCI 33880