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Goodwill
Kos investasi (100%)
Nilai wajar aset bersih
Aset
Liabilitas
Aset bersih
Goodwill atau (keuntungan)
hal 35
1,400,000
Hal 36
1,000,000
1,440,000
240,000
1,200,000
200,000
P1-3
a
Jurnal transaksi PT Par
Investasi saham PT Sin
Modal saham
Agio modal saham
1,200,000
(200,000)
(1)
1,500,000
900,000
250,000
1,250,000
Beban investasi
gio modal saham
Kas
60,000
40,000
Laba ditahan
Beban investasi
60,000
Goodwill (keuntungn)
Kos kombinasi bisnis
Nilai wajar aset bersih
Total aset
Total liabilitas
Aset bersih
Goodwill atau (keuntungan)
(2)
60,000
40,000
100,000
60,000
60,000
1,500,000
1,240,000
100,000
Kas
Sediaan
Aset lancar lain-lain
Tanah
Pabrik dan peralatan
Goodwill
Investasi saham PT Sin
Hutang
Keuntungan kombinasi bisnis
1,240,000
100,000
1,140,000
360,000
20,000
120,000
200,000
200,000
700,000
360,000
20,000
120,000
200,000
200,000
700,000
1,500,000
100,000
240,000
160,000
220,000
400,000
360,000
2,000,000
360,000
3,500,000
500,000
1,250,000
1,610,000
140,000
3,500,000
(2)
150,000
750,000
100,000
60,000
900,000
1,140,000
(240,000)
900,000
100,000
240,000
240,000
(2)
160,000
220,000
400,000
360,000
2,000,000
3,140,000
500,000
1,150,000
1,110,000
380,000
3,140,000