Latihan 1

Goodwill yang diakui oleh P =

Goodwill = Nilai akuisisi (agregat) - Net aset (nilai wajar)
Goodwill = 80.000.000 - (100.000.000 - 23.000.000)
Goodwill = 80.000.000 - 77.000.000
Goodwill = 3.000.000
Latihan 2
Jurnal untuk mencatat biaya yang terjadi =
Investment Expense Rp 65,000,000
Additional Paid in Capital Rp 35,000,000
Cash Rp 100,000,000
1. Jurnal perolehan PT Poni atas investasi ke PT Soni

Investment in PT Soni
Cash
Bonds Payable
Common Stock
Addition Paid in Capital (Share Premium)

Investment Expense
Addition Paid in Capital (Share Premium)
Cash
2. Goodwill yang diakui

Total assets Rp 117,260,000

Total liabilities Rp 32,600,000
Net assets Rp 84,660,000

Nilai akuisisi Rp 100,000,000

Net asset Rp 84,660,000
Goodwill Rp 15,340,000

3. Jurnal pengambilalihan aset bersih PT Soni

Cash
Account Receivable
Inventory
Prepaid Insurance
Land
Building Net
Equipment Net
Goodwill
Account Payable
Accrued Expense
Note Payable
Bond
Investment in PT Soni
 4. Neraca PT Poni

Rp 100,000,000 Account
Rp 25,000,000 Cash
Rp 30,000,000 Account Receivable
Rp 30,000,000 Inventory
Rp 15,000,000 Prepaid Insurance
Investment in PT Soni
Rp 5,000,000 Land
Rp 12,000,000 Building Net
Rp 17,000,000 Equipment Net
Goodwill
 Total Asset
Account Payable
Accrued Expense
Note Payable
Bond
Common Stock
Share Premium
Retained Earning
Total Liability and Equity

Rp 12,600,000
Rp 4,000,000
Rp 20,000,000
Rp 2,160,000
Rp 27,000,000
Rp 34,000,000
Rp 17,500,000
Rp 15,340,000
Rp 10,650,000
Rp 450,000
Rp 4,500,000
Rp 17,000,000
Rp 100,000,000
 Mutasi Tambah Mutasi Kurang Setelah action plan
Rp 42,000,000 Rp 12,600,000 Rp 42,000,000 Rp 12,600,000
Rp 15,000,000 Rp 4,000,000 Rp 19,000,000
Rp 55,000,000 Rp 20,000,000 Rp 75,000,000
Rp 7,200,000 Rp 2,160,000 Rp 9,360,000
Rp 100,000,000 Rp 100,000,000 Rp -
Rp 75,000,000 Rp 27,000,000 Rp 102,000,000
Rp 100,000,000 Rp 34,000,000 Rp 134,000,000
Rp 62,500,000 Rp 17,500,000 Rp 80,000,000
Rp 15,340,000 Rp 15,340,000
 Rp 447,300,000
Rp 35,500,000 Rp 10,650,000 Rp 46,150,000
Rp 16,200,000 Rp 450,000 Rp 16,650,000
Rp 15,000,000 Rp 4,500,000 Rp 19,500,000
Rp 55,000,000 Rp 47,000,000 Rp 102,000,000
Rp 60,000,000 Rp 30,000,000 Rp 90,000,000
Rp 75,000,000 Rp 15,000,000 Rp 12,000,000 Rp 78,000,000
Rp 100,000,000 Rp 5,000,000 Rp 95,000,000
Rp 447,300,000
 1. Jurnal Perolehan PT Poni atas investasi ke PT Soni

Investment in PT Soni Rp 125,000,000

Cash
Common Stock
Addition Paid in Capital
Investment expense Rp 6,000,000
Addition Paid in Cash Rp 5,000,000
Cash

2. Goodwill yang diakui

Total asset (FV) Rp 201,368,000

Total liabilites Rp 67,518,000
net assets Rp 133,850,000

Nilai akuisisi Rp 125,000,000

Net asset Rp 133,850,000
Gain from bargain purchase -Rp 8,850,000

3. Jurnal pengambilalihan aset bersih PT Soni

Cash Rp 22,680,000.00
Account Receivable Rp 7,100,000.00
Inventory Rp 34,700,000.00
Prepaid Insurance Rp 3,888,000.00
Land Rp 46,500,000.00
Building Rp 56,250,000.00
Equipment Rp 30,250,000.00
Accounts Payable
Accrued Expense
Note Payable
Bond
Equity Investment
Gain from Bargain Purchase
 Rp 22,680,000
Rp 7,100,000
Rp 34,700,000
Rp 3,888,000
Rp 46,500,000
Rp 56,250,000
Rp 30,250,000
Rp 201,368,000
Rp 19,170,000
Rp 8,748,000
Rp 8,600,000
Rp 31,000,000

Rp 67,518,000

4. Neraca PT Po
ke PT Soni
PT Poni
Statement of Financial P
Rp 25,000,000 per 1 Juli 2018
Rp 50,000,000
Rp 50,000,000 Accounts
 Cash
Account Receivable
Inventory
Rp 11,000,000 Prepaid Insurance
Land
Building Net
Equipment Net
Total Asset
Account Payable
Accrued Expense
Note Payable
Bond
Common Stock
Share Premium
Retained Earning
Total Liability and Equity
PT Soni

Rp 19,170,000.00
Rp 8,748,000.00
Rp 8,600,000.00
Rp 31,000,000.00
Rp 125,000,000.00
Rp 8,850,000.00
 4. Neraca PT Poni

PT Poni
tatement of Financial Position
per 1 Juli 2018

Debit Credit
Rp 43,380,000
Rp 27,350,000
Rp 108,950,000
Rp 13,608,000
Rp 147,750,000
Rp 191,250,000
Rp 114,625,000
Rp 646,913,000
Rp 67,095,000
Rp 30,618,000
Rp 28,850,000
Rp 105,250,000
Rp 131,000,000
Rp 146,250,000
Rp 137,850,000
Rp 646,913,000
 1. Jurnal yang diperluka

a. Jurnal akuisisi

b. Jurnal pengambilalihan

Rp 660,000,000
Rp 60,000,000
Good will
Rp -
1. Jurnal yang diperlukan

a. Jurnal akuisisi
Investment in PT Sapi Rp 600,000,000
Cash Rp 600,000,000
Investment expense Rp 50,000,000
Cash Rp 50,000,000

b. Jurnal pengambilalihan
Cash Rp 15,000,000
Account Receivable Rp 20,000,000
Inventory Rp 40,000,000
Prepaid Insurance Rp 5,000,000
Land Rp 200,000,000
Building net Rp 80,000,000
Equipment net Rp 300,000,000
Account Payable Rp 10,000,000
Accrued Expense Rp 50,000,000
Investment in PT Sapi Rp 600,000,000
 2. PT Sapi
Neraca
per 3 Januari 2019
Accounts Debit Kredit
Cash Rp 65,000,000
Account Receivable Rp 170,000,000
Inventory Rp 240,000,000
Prepaid Insurance Rp 30,000,000
Land Rp 300,000,000
Building net Rp 380,000,000
Equipment net Rp 520,000,000
Total Assets Rp 1,705,000,000
Account Payable Rp 25,000,000
Accrued Expense Rp 85,000,000
Common Stocks Rp 1,050,000,000
Share Premium Rp 200,000,000
Retained Earnings Rp 345,000,000
Total Liabilites and Equity Rp 1,705,000,000

*asumsi menerbitkan saham sebesar Rp 500.000.000

saldo kas diubah menjadi Rp 700.000.000
1. Jurnal yang diperlukan
a. Jurnal akuisisi
Investment in PT Sapi

Investment expense

b. Jurnal Pengambilalihan
Cash
Account Receivable
Inventory
Prepaid Insurance
Land
Building net
Equipment net
urnal yang diperlukan
urnal akuisisi
Investment in PT Sapi Rp 600,000,000
Cash Rp 100,000,000
Bonds Payable Rp 500,000,000

Investment expense Rp 50,000,000

Cash Rp 50,000,000

urnal Pengambilalihan
Rp 15,000,000
Account Receivable Rp 20,000,000
Rp 40,000,000
Prepaid Insurance Rp 5,000,000
Rp 200,000,000
Building net Rp 80,000,000
Equipment net Rp 300,000,000
Account Payable Rp 10,000,000
Accrued Expense Rp 50,000,000
Investment in PT Sapi Rp 600,000,000
 2. PT Sapi
Neraca
per 3 Januari 2019
Accounts Debit Kredit
Cash Rp 65,000,000
Account Receivable Rp 170,000,000
Inventory Rp 240,000,000
Prepaid Insurance Rp 30,000,000
Land Rp 300,000,000
Building net Rp 380,000,000
Equipment net Rp 520,000,000
Total Assets Rp 1,705,000,000
Account Payable Rp 25,000,000
Accrued Expense Rp 85,000,000
Bonds Payable Rp 500,000,000
Common Stocks Rp 550,000,000
Share Premium Rp 200,000,000
Retained Earnings Rp 345,000,000
Total Liabilites and Equity Rp 1,705,000,000
1. Jurnal perolehan

2. Goodwill/Gain from Bargain Pu

3. Jurnal pengambilalihan
1. Jurnal perolehan
Investment in PT Soni Rp 90,000,000
Common Stocks Rp 40,000,000
Addition Paid in Capital Rp 40,000,000
Cash Rp 10,000,000
Investment expense Rp 3,000,000
Addition Paid in Capital Rp 2,000,000
Cash Rp 5,000,000

2. Goodwill/Gain from Bargain Purchase

Total asset Rp 117,260,000
Total liabilities Rp 32,600,000
Net asset Rp 84,660,000

Nilai akuisisi Rp 90,000,000

Net asset Rp 84,660,000
Goodwill Rp 5,340,000

3. Jurnal pengambilalihan
Cash Rp 12,600,000
Accounts Receivable Rp 4,000,000
Inventory Rp 20,000,000
Prepaid Insurance Rp 2,160,000
Land Rp 27,000,000
Building net Rp 34,000,000
Equipment net Rp 17,500,000
Goodwill Rp 5,340,000
Accounts Payable Rp 10,650,000
Accrued Expense Rp 450,000
Note Payable Rp 4,500,000
Bond Rp 17,000,000
Investment in PT Soni Rp 90,000,000
 PT Poni
Neraca
per 2 Januari 2018
Accounts Debit Credit
Cash Rp 39,600,000
Accounts Receivable Rp 19,000,000
Inventory Rp 75,000,000
Prepaid Insurance Rp 9,360,000
Land Rp 102,000,000
Building net Rp 134,000,000
Equipment net Rp 80,000,000
Goodwill Rp 5,340,000
Total asset Rp 464,300,000
Account Payable Rp 46,150,000
Accrued expense Rp 16,650,000
Note payable Rp 19,500,000
Bond Rp 72,000,000
Common Stock Rp 100,000,000
Share Premium Rp 113,000,000
Retained Earnings Rp 97,000,000
Total liabilities and equity Rp 464,300,000