KASUS KONSOLIDASI

PT A PT B PT C PT D
Assets 775,000 658,000 1,102,000 774,000
Liabilities 120,000 184,000 245,000 196,000
SHE
Common Stock 400,000 200,000 400,000 300,000
Add PIC 80,000 90,000 120,000 30,000
Retained Earning 175,000 184,000 337,000 248,000
Total SHE 655,000 474,000 857,000 578,000
Total L & SHE 775,000 658,000 1,102,000 774,000
Par value 0.001 0.0001 0.002 0.0003
Penilaian kembali asset (55,000) 26,000 (57,000) (22,000)
Earning power 60,000 80,000 160,000 100,000

Laba normal PT Z 8% dan tingkat kapitalisasi 20%

Jumlah lembar saham yang diterbitkan 5.000.000.000 dengan asumsi:
a. no par
b. par 0,001
c. par 0,0004

1 Penyesuaian dari BV ke FV
PT A
Dr Retained earning 55,000
Cr Assets

PT B
Dr Assets 26,000
Cr RE

PT C
Dr RE 57,000
Cr Assets

PT D
Dr RE 22,000
Cr Assets

2 Hitung net asset (FV)

PT A PT B PT C PT D
Assets (BV) 775,000 658,000 1,102,000 774,000
Adjustment (55,000) 26,000 (57,000) (22,000)
Assets (FV) 720,000 684,000 1,045,000 752,000
Liabilities 120,000 184,000 245,000 196,000
Net assets (FV) 600,000 500,000 800,000 556,000
 3 Pendistribusian saham
3.1 Net asset contribution
PT A PT B PT C PT D
Net assets (FV) 600,000 500,000 800,000 556,000
Contribution 24% 20% 33% 23%
Jumlah saham PT Z 1,221,498,371 1,017,915,309 1,628,664,495 1,131,921,824

3.2 Earning power contribution

PT A PT B PT C PT D
Earning power 60,000 80,000 160,000 100,000
Contribution 15% 20% 40% 25%
Jumlah saham PT Z 750,000,000 1,000,000,000 2,000,000,000 1,250,000,000

3.3 Combine contribution

Profitabilitas ratio = [ Laba / earning power : net assets (FV) ] x 100%
PT A PT B PT C PT D
Earning power 60,000 80,000 160,000 100,000
Net assets (FV) 600,000 500,000 800,000 556,000
Laba proyeksi 10% 16% 20% 18%

PT A PT B PT C PT D
Net assets (FV) 600,000 500,000 800,000 556,000
Laba normal 8% 8% 8% 8%
Perhitungan goodwill
Earning power 60,000 80,000 160,000 100,000
Net Asset (FV) x Laba
normal 48,000 40,000 64,000 44,480
Selisih 12,000 40,000 96,000 55,520
Kapitalisasi 25% 25% 25% 25%
Goodwill = selisih :
kapitalisasi 48,000 160,000 384,000 222,080

Total = Net asset (FV) +

Goodwill 648,000 660,000 1,184,000 778,080
Contribution 20% 20% 36% 24%
Jumlah saham PT Z 990,801,448 1,009,149,623 1,810,353,264 1,189,695,665

4 Hitung saham beredar untuk masing-masing perusahaan

Saham beredar = common stock : par value
PT A PT B PT C PT D
Common Stock 400,000 200,000 400,000 300,000
Par value 0.001 0.0001 0.002 0.0003
Saham beredar 400,000,000 2,000,000,000 200,000,000 1,000,000,000

5 Penarikan saham
 Perbandingan antara saham
beredar dengan jumlah
saham PT Z hasil combine
contribution
PT A PT Z PT B PT Z
400,000,000 990,801,448 2,000,000,000 1,009,149,623
Perbandingan

PT C PT Z PT D PT Z
200,000,000 1,810,353,264 1,000,000,000 1,189,695,665
Perbandingan

6 Perhitungan pembayaran oleh PT Z

Angkat angka TOTAL dari PT Z

langkah 1
Assets (FV) 3,201,000
Liabilities 745,000 -
Net Assets (FV) 2,456,000
Dibayar 5,000,000,000
No par 2,456,000
excesss 0

7 Jurnal pembubaran
PT A PT B
Dr Investment stock PT Z 648,000 660,000
Liabilities 120,000 184,000
Cr Assets (FV) 720,000 684,000
Goodwill 48,000 160,000

PT C PT D
Dr Investment stock PT Z 1,184,000 778,080
Liabilities 245,000 196,000
Cr Assets (FV) 1,045,000 752,000
Goodwill 384,000 222,080

8 Jurnal pembelian oleh PT Z

PT A PT B
Dr Assets (FV) 720,000 684,000
Goodwill 48,000 160,000
Cr Liabilities 120,000 184,000
Common Stock 648,000 660,000

PT C PT D
Dr Assets (FV) 1,045,000 752,000
Goodwill 384,000 222,080
Cr Liabilities 245,000 196,000
 Common Stock 1,184,000 778,080

9 Laporan keuangan setelah pembelian

PT Z
Laporan Posisi Keuangan
per 31 Desember 20XX
no par par 0,001 par 0,0004
Assets (FV) 3,201,000 3,201,000 3,201,000 3,201,000
Goodwill 814,080 814,080 2,544,000 (456,000)
Jumlah aktiva 4,015,080 4,015,080 5,745,000 2,745,000

Liabilities 745,000 745,000 745,000 745,000

Common Stock 5.000.000.00 3,270,080 3,270,080 5,000,000 2,000,000

Jumlah pasiva 4,015,080 4,015,080 5,745,000 2,745,000

- -
 55,000

26,000

57,000

22000

TOTAL
3,309,000
(108,000) +
3,201,000
745,000 -
2,456,000
 TOTAL
2,456,000
100%
5,000,000,000

TOTAL
400,000
100%
5,000,000,000

TOTAL
2,456,000
8%

400,000

196,480 -
203,520
25%

814,080

3,270,080
100%
5,000,000,000

lembar
+