Account Book Value Fair Value

Cash 100,000 100,000

Account Receivable-net 200,000 200,000
Inventory (terjual 2010) 500,000 600,000
Land 100,000 300,000
Building-net 600,000 400,000
Equipment-net 400,000 500,000
Total Assets 1,900,000 2,100,000
Liabilities 900,000 900,000
Capital Stock 700,000
Retained Earnings 300,000
Total Liabilities + Equities 1,900,000 900,000

Keterangan:
1. P menerbitkan 40.000 saham (a. $11 dan b. $8) untuk memperoleh 40% saham
2. Biaya pendaftaran dan penerbitan saham $10.000
3. Biaya kombinasi bisnis $40.000

1. Investment in S = biaya yang dikeluarkan

Investment in S

Common Stock 40,000 11 440,000

Total 440,000

2. Net Asset on Book Value = Total Assets at Book Value - Liabilities at Book Value
1,900,000
900,000
1,000,000
Net Asset yg diperoleh 40%
400,000

3. Fair Value Net Asset = Total Assets at Fair Value - Liabilities at Fair Value
2,100,000
900,000
1,200,000
Net Asset yg diperoleh 40%
480,000

4. Excess of Book Value = Cost of Investment - Book Value Net Asset

440,000
400,000
40,000
5. Identifiable Net Asset =Net Aset on Fair Value - Net Asset in Book Value
1,200,000
1,000,000
200,000
Net Asset yg diperoleh 40%
80,000

6. Goodwill = Investment in S - Fair Value in Net Asset (or Excess of Book Value - Identifiable Net A
440,000 or 40,000
480,000 80,000
(40,000) (40,000)
7. Schedule alokasi excess of book value

Kelebihan Cost Alokasi Jurnal

a. Inventory (terjual 2010) 40% 100,000 40,000 40,000
b. Land 40% 200,000 80,000 80,000
c. Building-net 40% -200,000 -80,000 -8,000
d. Equipment-net 40% 100,000 40,000 5,714
Gain on Purchase -40,000
Total 40,000 117,714
Kelebihan Cost 40,000

Jurnal Saat Pembelian

Friday, January 01, 2010 Investmen in S 440,000
Common Stock 440,000

Friday, January 01, 2010 Investmen Expense 40,000

APIC 10,000
Cash 50,000

Jurnal Alokasi Kelebihan Cost

a. Friday, December 31, 2010 Income From S 40,000

Investment in S 40,000

b. Friday, December 31, 2010 no entry

c. Friday, December 31, 2010 Investment in S 8,000

Income From S 8,000

d. Friday, December 31, 2010 Income From S 5,714

Investment in S 5,714
Jurnal Alokasi Kelebihan Cost digabung

Friday, December 31, 2010 Income From S 37,714

Investment in S 37,714

Jumlah Investment Akhir 402,286

ess of Book Value - Identifiable Net Asset)

---> tidak di jurnal

---> Inventory

---> land

---> building

---> Equipment
 Account Book Value Fair Value Selisih
Cash 100,000 100,000 0
Account Receivable-net 200,000 200,000 0
Inventory (terjual 2010) 500,000 600,000 100,000
Land 100,000 300,000 200,000
Building-net 600,000 400,000 (200,000)
Equipment-net 400,000 500,000 100,000
Total Assets 1,900,000 2,100,000
Liabilities 900,000 900,000
Capital Stock 700,000
Retained Earnings 300,000
Total Liabilities + Equities 1,900,000 900,000

Keterangan:
1. P menerbitkan 40.000 saham (a. $11 dan b. $8) untuk memperoleh 40% saham
2. Biaya pendaftaran dan penerbitan saham $10.000
3. Biaya kombinasi bisnis $40.000

1. Investment in S = biaya yang dikeluarkan

Investment in S

Common Stock 40,000 8 320,000

Total 320,000

2. Net Asset on Book Value = Total Assets at Book Value - Liabilities at Book Value
1,900,000
900,000
1,000,000
Net Asset yg diperoleh 40%
400,000

3. Fair Value Net Asset = Total Assets at Fair Value - Liabilities at Fair Value
2,100,000
900,000
1,200,000
Net Asset yg diperoleh 40%
480,000

4. Excess of Book Value = Cost of Investment - Book Value Net Asset

320,000
400,000
(80,000)
5. Identifiable Net Asset =Net Aset on Fair Value - Net Asset in Book Value
1,200,000
1,000,000
200,000
Net Asset yg diperoleh 40%
80,000

6. Goodwill = Investment in S - Fair Value in Net Asset (or Excess of Book Value - Identifiable Net
320,000 or (80,000)
480,000 80,000
(160,000) (160,000)
7. Schedule alokasi excess of book value

Kelebihan Cost Alokasi Jurnal

a. Inventory (terjual 2010) 40% 100,000 40,000 40,000
b. Land 40% 200,000 80,000 80,000 ---> tidak di jurnal
c. Building-net 40% -200,000 -80,000 -8,000
d. Equipment-net 40% 100,000 40,000 5,714
Gain on Purchase -160,000
Total -80,000 117,714
Kelebihan Cost -80,000

Jurnal Saat Pembelian

Friday, January 01, 2010 Investmen in S 320,000
Common Stock 320,000

Friday, January 01, 2010 Investmen Expense 40,000

APIC 10,000
Cash 50,000

Jurnal Alokasi Kelebihan Cost

a. Friday, December 31, 2010 Income From S 40,000 ---> Inventory

Investment in S 40,000

b. Friday, December 31, 2010 no entry ---> land

c. Friday, December 31, 2010 Investment in S 8,000 ---> building

Income From S 8,000

d. Friday, December 31, 2010 Income From S 5,714 ---> Equipment

Investment in S 5,714
Jurnal Alokasi Kelebihan Cost digabung

Friday, December 31, 2010 Income From S 37,714

Investment in S 37,714

Jumlah Investment Akhir 282,286

Value - Identifiable Net Asset)

---> tidak di jurnal

---> Inventory

---> building

---> Equipment
* 1 April 2010, P membeli 30% saham S senilai $383.000
* Ekuitas S awal tahun 2010 $1.000.000

* 2010 --> S membayar devidend 4 kali @ $20.000

* 2010 --> Net Income S $160.000

1. Investment in S = biaya yang dikeluarkan

Investment in S

Cash 383,000
Total 383,000

2. Net Asset on Book Value = Equity (beginning) + (Income s.d. 1 April) - Devidend yg sudah dibayar
1,000,000
3/12 x 160.000 40,000
1,040,000
devidend yg sudah dibag 20,000
1,020,000
Net Asset yg diperoleh 30%
306,000

3. Fair Value Net Asset = Equity (beginning) + (Income s.d. 1 April) - Devidend yg sudah dibayar
1,000,000
3/12 x 160.000 40,000
1,040,000
devidend yg sudah dibag 20,000
1,020,000
Net Asset yg diperoleh 30%
306,000

4. Excess of Book Value = Cost of Investment - Book Value Net Asset

383,000
306,000
77,000

5. Identifiable Net Asset=Net Aset on Fair Value - Net Asset in Book Value
1,020,000
1,020,000
-
Net Asset yg diperoleh 30%
-
6. Goodwill = Investment in S - Fair Value in Net Asset (or Excess of Book Value - Identifiable Net Asset
383,000 or 77,000
306,000 -
77,000 77,000

Jurnal pada saat Akuisisi

### Investment in S 383,000
Cash 383,000
Jurnal pada saat pembagian Devidend
Tuesday, June 15, 2010 Cash 6,000
Investment In S 6,000
### Cash 6,000
Investment In S 6,000
### Cash 6,000
Investment In S 6,000
Jurnal Net Income
### Investment In S 36,000
Income from S 36,000

Investment in S pada 31 Desember 2010 401,000

ue - Identifiable Net Asset)
 Account Book Value Fair Value Selisih
Cash 400,000 400,000 0
Account Receivable-net 700,000 700,000 0
Inventory (terjual 2010) 1,000,000 1,200,000 200,000
Other Current Assets 200,000 200,000 0
Land 900,000 1,700,000 800,000
Building-net 1,500,000 2,000,000 500,000
Equipment-net 1,200,000 500,000 -700,000
Total Assets 5,900,000 6,700,000 800,000
Account Payable 800,000 800,000 0
Other Current Liabilities 200,000 200,000 0
Bonds Payable (5 thn) 1,000,000 1,100,000 100,000
Capital Stock, $10 3,000,000
Retained Earnings 900,000
Total Liabilities + Equities 5,900,000 2,100,000 100,000

Keterangan:
1. P membeli 40% saham senilai $2.240.000
2. S mengumumkan Net Income $1.200.000
3. S membayar devidend $600.000

1. Investment in S = biaya yang dikeluarkan

Investment in S

Cash 2,240,000
Total 2,240,000

2. Net Asset on Book Value = Total Assets at Book Value - Liabilities at Book Value
5,900,000
2,000,000
3,900,000
Net Asset yg diperoleh 40%
1,560,000

3. Fair Value Net Asset = Total Assets at Fair Value - Liabilities at Fair Value
6,700,000
2,100,000
4,600,000
Net Asset yg diperoleh 40%
1,840,000

4. Excess of Book Value = Cost of Investment - Book Value Net Asset

 2,240,000
1,560,000
680,000

5. Identifiable Net Asset =Net Aset on Fair Value - Net Asset in Book Value
4,600,000
3,900,000
700,000
Net Asset yg diperoleh 40%
280,000

6. Goodwill = Investment in S - Fair Value in Net Asset (or Excess of Book Value - Identifiable Net A
2,240,000 or 680,000
1,840,000 280,000
400,000 400,000

7. Schedule alokasi excess of book value

Kelebihan Cost Alokasi Jurnal

a. Inventory (terjual 2010) 40% 200,000 80,000 80,000
b. Land 40% 800,000 320,000 320,000
c. Building-net 40% 500,000 200,000 20,000
d. Equipment-net 40% -700,000 -280,000 -40,000
e. Bond Payable 40% 100,000 40,000 40,000
Goodwill 400,000 0
Total 680,000 340,000
Kelebihan Cost 680,000

1. Net Asset = Total Assets at Book Value - Liabilities at Book Value

Net Asset 5,900,000
2,000,000
3,900,000

Net Asset yg diperoleh 40% 3,900,000

1,560,000
2. Investment in S = biaya yang dikeluarkan
Investment in S
Cash 2,240,000
Total 2,240,000

3. Schedule alokasi kelebihan cost atas net asset yang diperoleh

I Excess on book value = Investment in S - Net Assets

 2,240,000
1,560,000
680,000

Account Kelebihan Cost Alokasi Jurnal

a. Inventory (terjual 2010) 40% 200,000 80,000 80,000
b. Land 40% 800,000 320,000 320,000
c. Building-net 40% 500,000 200,000 20,000
d. Equipment-net 40% -700,000 -280,000 -40,000
e. Bonds Payable (5 thn) 40% 100,000 40,000 8,000
Goodwill 320,000
Total 900,000 680,000
Kelebihan Cost 680,000 680,000

Jurnal Saat Pembelian

Friday, January 01, 2010 Investmen in S 2,240,000
Common Stock 2,240,000

Jurnal Alokasi Kelebihan Cost

a. Friday, December 31, 2010 Income From S 80,000

Investment in S 80,000

b. Friday, December 31, 2010 Income From S 320,000

Investment in S 320,000

c. Friday, December 31, 2010 Income From S 20,000

Investment in S 20,000

d. Friday, December 31, 2010 Investment in S 40,000

Income from S 40,000

d. Friday, December 31, 2010 Investment in S 8,000

Income from S 8,000

Jurnal Alokasi Kelebihan Cost digabung

Friday, December 31, 2010 Income From S 372,000

Investment in S 372,000

Jurnal Net Income

Friday, December 31, 2010 Investment in S 480,000
Income from S 480,000

Jumlah Investment Akhir Investasi awal + Alokasi Kelebihan Cost + Pembagian Deviden + Bagian Laba
1,976,000
ess of Book Value - Identifiable Net Asset)

---> tidak di jurnal

ian Deviden + Bagian Laba