Akuntansi Keuangan Lanjutan

Book reference: Beams, 11 Edition

Fair value of investment in PT Arra
Book value of PT Arra equity
Goodwill

Inventories
Equipment
Patent
Goodwill

a.

Unamortized Excess
Amortization
Dec 31, 2011
2012
Rp
1,000
###
Rp
(8,000) Rp
(800)
Rp
3,000 Rp
(600)
Rp
25,000
Rp
21,000

Unamortized Excess
Dec 31, 2012
Rp
(7,200)
Rp
2,400
###
Rp
20,200

income from PT Arra

Investment in PT Arra

Rp

6,300

Capital stock
Retained earnings
Unamortized Excess
Investment in Arra
noncontrolling interest

Rp
Rp
Rp

68,000
41,000
25,000

b.

Unamortized Excess
Cost of Goods Sold

Rp

1,000

c.

Equipment

Rp

8,000

Unamortized Excess
d.

Unamortized Excess
Patent

Rp

3,000

e.

Unamortized Excess
Bond payable
Goodwill
Unamortized Excess

Rp

5,000

Rp

25,000

Loss on impairment
Goodwill
Beban pajak tangguhan
Utang pajak tangguhan

Rp

2,500

Rp

2,400

f.

g.

h.

Noncontrolling interest share

dividend
Noncontrolling interest

Rp

1,200

i.

Income from PT Arra

Dividend

Rp

4,500

Rp
134,000
Rp (109,000)
Rp
25,000

###

Rp 125,100
Rp
8,900

###

###

###

###
###

###
###

Rp
Rp

500
700

###

R/C Ratio

=
=

Rp 3,930,000,000.00
Rp 2,560,000,000.00
1.53515625

R/C Ratio

R/C Ratio

Rp
Rp

3,750,000,000.00
2,240,000,000.00
1.6741071429

Rp
Rp

3,750,000,000.00
1,614,130,000.00
2.323232949

=
=
=