Balance Sheet Holding Subsidiary 1 Subsidiary 2

Cash 550000 45000 50000

Account Receivable 85000 65000 50000
Inventory 90000 85000 75000
Land 200000 95000 85000
Building 300000 175000 150000
Plant and Equipment 350000 185000 250000
Investmenet In Subsidiary
Difference (IV and BV
Goodwill
TOTAL ASSETS 1575000 650000 660000

Account Payable 150000 75000 85000

Bank Loan 225000 125000 100000
Notes Payable 350000 175000 175000
Common Stock 500000 150000 200000
R/E 350000 125000 100000
Non Controlling Interest
Total Liability and Rq 1575000 650000 660000

Pada tanggal 1 januari 20X1 diketahui transaksi sebagai berikut:

holidng membeli 15% saham subsidiary 1 seharga 45,000
holding membeli 85% saham subsidiary 2 seharga 300000
diketahui terdapat fair value atas asset yang dapat diidentifikasi sebagai berikut:

Subsidiary 1 BV FV
Land 95000 105000
Building 175000 185000
Plant and Eq 185000 200000
Total Identifiable Asset 455000 490000

1. Buat jurnal transaksi tersebut di buku holding

2. Hitung bagaimana pengalokasian jika terdapat kelebihan fair value dibandingkan book value
3. Buatlah jurnal eliminasi untuk keperluan konsolidasi pada tanggal akuisisi
4. Susunlah laporan konsolidasian pada tanggal akuisisi

Investment in Subsidiary 1 45,000.00

Cash 45,000.00

Investment in subsidiary 2 300,000.00

Cash 300,000.00
Balance Sheet Holding Subsidiary 2

Cash 550,000.00 50,000.00

Account Receivable 85,000.00 50,000.00
Inventory 90,000.00 75,000.00
Land 200,000.00 85,000.00
Building 300,000.00 150,000.00
Plant and Equipment 350,000.00 250,000.00
Investmenet In Subsidiary
Difference (IV and BV
Goodwill
TOTAL ASSETS 1,575,000.00 660,000.00

Account Payable 150,000.00 85,000.00

Bank Loan 225,000.00 100,000.00
Notes Payable 350,000.00 175,000.00
Common Stock 500,000.00 200,000.00
R/E 350,000.00 100,000.00
Non Controlling Interest
Total Liability and Rq 1,575,000.00 660,000.00

85% 15% 100%

Parent Share NCI Share Total Value
Purchase Price and Implied Value 300,000.00 52,941.18 352,941.18
Book Value of Equity Acquired:
Common Stock 170,000.00 30,000.00 200,000.00
Retained Earnings 85,000.00 15,000.00 100,000.00
Total Book Value 255,000.00 45,000.00 300,000.00

Difference between Implied and book value 45,000.00 7,941.18 52,941.18

Land -8500 -1500 -10000
Building -12750 -2250 -15000
Plant and Eq -17000 -3000 -20000
Balance 6,750.00 1,191.18 7,941.18
Recorded New Goodwill 6,750.00 1,191.18 7,941.18
Balance 0 0 0

Balance Sheet Holding Subsidiary 1 Subsidiary 2

Cash 550000 45000 50000

Account Receivable 85000 65000 50000
Inventory 90000 85000 75000
Land 200000 95000 85000
Building 300000 175000 150000
Plant and Equipment 350000 185000 250000
Investmenet In Subsidiary
Difference (IV and BV
Goodwill
TOTAL ASSETS 1575000 650000 660000

Account Payable 150000 75000 85000

Bank Loan 225000 125000 100000
Notes Payable 350000 175000 175000
Common Stock 500000 150000 200000
R/E 350000 125000 100000
Non Controlling Interest
Total Liability and Rq 1575000 650000 660000
 Subsidiary 2 BV FV Excess
Land 85000 95000 10000
Building 150000 165000 15000
Price and Eq 250000 270000 20000
Total and Identifiable Asset 485000 530000 45000

an book value