Step 1: Mencari Harga Perolehan (Cost) Jurnal:

Cost 450,000 1. Mencatat Pembelian 90% Interest

31 Dec 2016
Step 2: Mencari Implied FV
Implied FV 500,000
2. Mencatat Jurnal Eliminasi
Step 3: Mencari Bagian NCI
Persentase NCI 10%
31 Dec 2016
NCI 50,000

Step 3: Mencari Bagian Controlling

Implied FV 500,000
NCI 50,000
Controlling 450,000

Step 4: Mencari Goodwill/Bargain Purchase

Cost 450,000
Controlling 450,000
Goodwill -
 Data:
% Acq 90%
Equity 500,000
BV = FV 500,000

Jurnal:
1. Mencatat Pembelian 90% Interest
Investment in Baba 450,000
Cash 450,000

2. Mencatat Jurnal Eliminasi

Capital Stock - Baba 300,000
Retained Earning - Baba 200,000
Investment in Baba 450,000
NCI 50,000
 Ali Baba
Assets
Cash 550,000 100,000
AR 200,000 120,000
Inventory 440,000 80,000
Land 600,000 100,000
Building 750,000 60,000
Equipment 800,000 160,000
3,340,000 620,000
Liabilities & Equity
AP 180,000 120,000
Common Stock, $10 par 2,500,000 300,000
RE 660,000 200,000
3,340,000 620,000

Consolidated Balance Sheet

Adjustment
Ali Baba Consolidated
Dr Cr
Assets
Cash 100,000 100,000 200,000
AR 200,000 120,000 320,000
Inventory 440,000 80,000 520,000
Land 600,000 100,000 700,000
Building 750,000 60,000 810,000
Equipment 800,000 160,000 960,000
Investment in Baba 450,000 - a 450,000 -
3,340,000 620,000 3,510,000
Liabilities & Equity
AP 180,000 120,000 300,000
Common Stock, $10 par 2,500,000 300,000 a 300,000 2,500,000
RE 660,000 200,000 a 200,000 660,000
Noncontrolling Interest - - - a 50,000 50,000
3,340,000 620,000 500,000 500,000 3,510,000
 Step 1: Menghitung Harga Perolehan Jurnal:
Cost 350,000 1. Mencatat Akuisisi 7

1-Jan-16
Step 2: Mencari Additional PIC
Fair Value 350,000
Par 200,000 2. Mencatat Jurna
Add. PIC 150,000

Step 3: Menentukan Excess FV over BV

Implied FV of Son 500,000
Less: BV of Equity 220,000
Excess of FV over BV 280,000
1-Jan-16
Step 4: Mencari INA
FV BV Amount
Inventories 100,000 60,000 40,000 Under
Land 120,000 100,000 20,000 Under
Building 180,000 140,000 40,000 Under
Equipment 60,000 80,000 (20,000) Over
AP 160,000 160,000 - Over
Other Pay. 80,000 100,000 20,000 Over
 Identifiable Net Assets 100,000

Step 5: Mencari Goodwill/Bargain Purchase

Excess of FV over BV 280,000
Identifiable Net Assets 100,000
Goodwill 180,000

Step 6: Mencari Bagian NCI

Persentase NCI 30%
NCI 150,000
 Data:
% Acq 70%
Cash Paid 350,000 Assets
Cash
AR
Inventories
Land
Buildings
Equipment
Investment in Son
Total Assets
Liabilities & Equity
AP
Other Liabilities
Capital Stock, $20 par
RE
Total Liabilities & Equity

Jurnal: Consolidated Bala

1. Mencatat Akuisisi 70% Investasi
Investment in Son 350,000
Cash 350,000 Assets
Cash
2. Mencatat Jurnal Eliminasi AR
Unamortized Excess 280,000 Inventories
Common Stock @par 200,000 Land
RE 20,000 Buildings
Investment In Son 350,000 Equipment
Non Controlling Interest 150,000 Investment in Son
Unamortized Excess
Inventories 40,000 Goodwill
Land 20,000 Total Assets
Building 40,000 Liabilities & Equity
Goodwill 180,000 AP
Other Payable 20,000 Other Liabilities
Equipment 20,000 Capital Stock, $20 par
Unamortized Excess 280,000 RE
Non Controlling Interest
Total Liabilities & Equity
 Pop Son
BV BV FV

70,000 40,000 40,000

160,000 60,000 60,000
140,000 60,000 100,000
200,000 100,000 120,000
220,000 140,000 180,000
160,000 80,000 60,000
350,000 - -
1,300,000 480,000 560,000

180,000 160,000 160,000

20,000 100,000 80,000
1,000,000 200,000
100,000 20,000
1,300,000 480,000 240,000

Consolidated Balance Sheet

Adjustment
Pop Son Consolidated
Dr Cr

70,000 40,000 110,000

160,000 60,000 220,000
140,000 60,000 b 40,000 240,000
200,000 100,000 b 20,000 320,000
220,000 140,000 b 40,000 400,000
160,000 80,000 b 20,000 220,000
350,000 - a 350,000 -
- - a 280,000 b 280,000 -
- - b 180,000 180,000
1,300,000 480,000 1,690,000

180,000 160,000 340,000

20,000 100,000 b 20,000 100,000
1,000,000 200,000 a 200,000 1,000,000
100,000 20,000 a 20,000 100,000
- - - a 150,000 150,000
1,300,000 480,000 800,000 800,000 1,690,000
 Step 1: Menghitung Harga Perolehan
Cost 8,100,000

Step 2: Mencari Additional PIC

Fair Value 8,100,000 1. Mencata
Par 2,000,000
1-Jan-16
Add. PIC 6,100,000

Step 3: Menentukan Excess FV over BV 2. Menc

Implied FV of Son 9,000,000
Less: BV of Equity 7,200,000
Excess of FV over BV 1,800,000

Step 4: Mencari INA

FV BV Amount
Inventories 2,000,000 1,600,000 400,000 Under
Land 4,000,000 3,000,000 1,000,000 Under 1-Jan-16
Building 2,500,000 2,800,000 (300,000) Over
Equipment 4,000,000 3,900,000 100,000 Under
Patent 100,000 - 100,000 Under
Current Liabilities 900,000 900,000 - Over
Notes Payable 2,000,000 1,800,000 (200,000) Under
Bonds Payable 2,000,000 2,400,000 400,000 Over
Identifiable Net Assets 1,500,000

Step 5: Mencari Goodwill/Bargain Purchase

Excess of FV over BV 1,800,000
Identifiable Net Assets 1,500,000
Goodwill 300,000
 Step 6: Mencari Bagian NCI
Persentase NCI 10%
NCI 900,000
 Data: Mark Balance Sheet
% Acq 90% BV
Cash Paid 8,100,000 Assets
Cash 1,000,000
Unrecord
100,000 Inventories 1,600,000
Patent
Land 3,000,000
Building 2,800,000
Equipment 3,900,000
Patent -
Total Assets 12,300,000
Liability & Equity
Current Liabilities 900,000
Notes Payable 1,800,000
Bonds Payable 2,400,000
Common Stock, $10 par 2,000,000
RE 5,200,000
Total Liability & Equity 12,300,000

Jurnal:
1. Mencatat Akuisisi 70% Investasi
Investment in Son 8,100,000
Cash 8,100,000

2. Mencatat Jurnal Eliminasi

Unamortized Excess 1,800,000
Common Stock @par 2,000,000
RE 5,200,000
Investment In Son 8,100,000
Non Controlling Interest 900,000

Inventories 400,000
Land 1,000,000
Equipment 100,000
Goodwill 300,000
Patent 100,000
Bonds Payable 400,000
Building 300,000
Notes Payable 200,000
Unamortized Excess 1,800,000
ce Sheet
FV

1,000,000

2,000,000

4,000,000
2,500,000
4,000,000
100,000
13,600,000

900,000
2,000,000
2,000,000

4,900,000
 Step 1: Menghitung Harga Perolehan
Cost 1,040,000

Step 2: Mencari Unamortized Excess

Investement in Sun 1,040,000
Add: NCI 260,000
Less: - Common Stock 800,000
- RE 240,000
Unamortized Excess 260,000

Step 3: Mencari INA

Unamortized Excess 260,000
Less : Goodwill 220,000
Identifiable Net Assets (INA) 40,000

Step 4: Mencari Nilai FV dari Net Assets

Book Value of Assets 800,000
Add: INA 40,000
Fair Value of Assets 840,000
 Data: Pam Sun
Cash Paid 1,040,000 Assets
Current Assets 760,000 400,000
Goodwill 220,000 Investment in Sun 1,040,000 -
NCI 260,000 Plant Assets 2,200,000 800,000
Total Assets 4,000,000 1,200,000
Liability & Equity
Liabilties 1,600,000 160,000
Capital Stock, $20 par 2,000,000 800,000
RE 400,000 240,000
Total Liability & Equity 4,000,000 1,200,000
 Data (1 Jan)
% Acq 100%
Cash Paid 2,850,000

Data Petite 1-Jan 31-Dec Selisih

RE 500,000 550,000 50,000
Common Stock 2,000,000 2,000,000 -

FV BV Amount
Equipment 1,550,000 1,200,000 350,000 Under
Depr. Equipment 70,000

Step 1: Mencari Selisih (Excess of Amortization)

Investment in 31 Des 2,786,000
BV Equity 31 Des 2,550,000
Excess of Amortization 236,000

Jurnal:
Capital Stock 2,000,000
RE 550,000
Unamortized Excess 236,000
Investment in Petite 2,786,000
 Balance Sheet 31 Des
Mignone Petite
Assets
Cash 104,000 70,000
AR 300,000 250,000
Inventories 900,000 850,000
Land 500,000 300,000
Equipment 1,500,000 1,200,000
Investment in Petite 2,786,000 -
Total Assets 6,090,000 2,670,000
Liability & Equity
AP 500,000 120,000
Common Stock, $10 par 4,000,000 2,000,000
RE 1,590,000 550,000
Total Liability & Equity 6,090,000 2,670,000

Consolidated Balance Sheet

Adjustment
Mag Pet Consolidated
Dr Cr
Assets
Cash 104,000 70,000 174,000
AR 300,000 250,000 550,000
Inventories 900,000 850,000 1,750,000
Land 500,000 300,000 800,000
Equipment 1,500,000 1,200,000 a 236,000 2,936,000
Investment in Petite 2,786,000 - a 2,786,000 -
Total Assets 6,090,000 2,670,000 6,210,000
Liability & Equity
AP 500,000 120,000 620,000
Common Stock, $10 par 4,000,000 2,000,000 a 2,000,000 4,000,000
RE 1,590,000 550,000 a 550,000 - 1,590,000
Total Liability & Equity 6,090,000 2,670,000 2,786,000 2,786,000 6,210,000
 Step 1: Menghitung Investment 31 Des Jurnal
Beg. Investment in 1 Jan 2,080,000 1. Eliminasi Investment in David
Add: 80% Net Income 400,000 Capital Stock
Less: 80% Dividend 160,000 RE
Investment Bal. 31 Des 2,320,000 a Goodwill
Investment in David
Step 2: Menentukan NCI NCI
Implied FV of David 2,900,000
Investment Balance in 31 Des 2,320,000 2. Eliminasi Dividend Receivable
NCI 580,000 Dividend Payable
b
Dividend Rec.
Step 3: Menentukan Goodwill/Bargain
Implied FV of David 2,900,000 3. Eliminasi Acc. Receivable
Less: BV of Equity 2,800,000 Acc. Payable
c
Goodwill 100,000 Acc. Receivable
 Data (1 Jan)
% Acq 80%
Cash Paid 2,080,000

Net Income 500,000

Dividend 200,000
Acc. Pay 100,000

Jurnal
Eliminasi Investment in David
1,000,000
1,800,000
100,000
2,320,000
580,000

Eliminasi Dividend Receivable

160,000
160,000

3. Eliminasi Acc. Receivable

100,000
100,000
 Balance Sheet 31 Des
Harisson David
Assets
Cash 300,000 80,000
AR 400,000 200,000
Dividend Receivable 160,000 -
Equipment 1,000,000 800,000
Building 2,000,000 1,000,000
Land 1,600,000 1,400,000
Investment in David 2,320,000 -
Total Assets 7,780,000 3,480,000
Liability & Equity
AP 500,000 80,000
Dividend Payable 100,000 200,000
Notes Payable 1,000,000 400,000
Common Stock, $10 par 2,000,000 1,000,000
RE 4,180,000 1,800,000
Total Liability & Equity 7,780,000 3,480,000

Consolidated Balance Sheet

Adjustment
Hor Dav Consolidated
Dr Cr
Assets
Cash 300,000 80,000 380,000
AR 400,000 200,000 c 100,000 500,000
Dividend Receivable 160,000 - b 160,000 -
Equipment 1,000,000 800,000 1,800,000
Building 2,000,000 1,000,000 3,000,000
Land 1,600,000 1,400,000 3,000,000
Investment in David 2,320,000 - a 2,320,000 -
Goodwill - - a 100,000 100,000
Total Assets 7,780,000 3,480,000 8,780,000
Liability & Equity
AP 500,000 80,000 c 100,000 480,000
Dividend Payable 100,000 200,000 b 160,000 140,000
Notes Payable 1,000,000 400,000 1,400,000
Common Stock, $10 par 2,000,000 1,000,000 a 1,000,000 2,000,000
RE 4,180,000 1,800,000 a 1,800,000 4,180,000
Noncontrolling Interest - - a 580,000 580,000
Total Liability & Equity 7,780,000 3,480,000 3,160,000 3,160,000 8,780,000
 Step 1: Menghitung Harga Perolehan Jurnal:
Cost 2016 1,120,000 1. Eliminasi Investment di Awal Tahun
Cost 2017 1,360,000 a Capital Stock
RE-Beginning
Step 2: Mencari Implied FV Goodwill
Implied FV 2016 1,400,000 Investment in Son
Implied FV 2017 1,700,000 NCI

Step 3: Mencari Bagian NCI 2. Eliminasi Penambahan RE selama 2017

Persentase NCI 20% b Retained Earning
NCI 2016 280,000 Investment in Son
NCI 2017 340,000 NCI

Step 4: Menentukan Excess FV over BV 3. Mencatat Bagian Laba NCI

Implied FV of Son 1,400,000 c NCI Expense
Less: BV of Equity 1,000,000 Dividend Son
Excess of FV over BV 400,000 NCI

Step 5: Mencari Goodwill/Bargain Purchase 4. Eliminasi Dividen Receivable

Excess of FV over BV 400,000 d Dividend Pay.
Identifiable Net Assets - Dividend Rec.
Goodwill 400,000
5. Eliminasi Income from Son
e Income from Son
Dividend Son
Investment in Son
 Data (3 Jan 2016) Balance Sheet 31 Des 2017
% Acq 80% Pop Son
Cash Paid 1,120,000 Debits
Stock 800,000 Current Assets 816,000 300,000
RE 200,000 Plant 1,600,000 1,200,000
Net Assets - Investment in Son 1,360,000 -
COGS 1,000,000 480,000
Other Expenses 200,000 120,000
Dividends 240,000 100,000
5,216,000 2,200,000
Credits
Current Liabilities 648,000 200,000
Capital Stock 2,000,000 800,000
RE 808,000 400,000
Sales 1,600,000 800,000
Income from Son 160,000 -
5,216,000 2,200,000

Current Lia in Son 31 Des 2017, include Div. Payable

2016 2017
RE 200,000 400,000
Selisih (NI) 200,000

Adjustme
Pop Son
Jurnal: Income Statement Dr
i Investment di Awal Tahun Sales 1,600,000 800,000
800,000 Income from Son 160,000 - e
200,000 Less: - COGS (1,000,000) (480,000)
400,000 - Other Exp (200,000) (120,000)
1,120,000 Net Income 560,000 200,000
280,000 NCI Expense - - c
Consolidated NI
Penambahan RE selama 2017
200,000 Retained Earning
160,000 Beginning a
40,000 808,000 400,000 b
Add: Net Income 560,000 200,000
ncatat Bagian Laba NCI
40,000 Less: Dividends (240,000) (100,000)
20,000 Ending 1,128,000 500,000
20,000
Balance Sheet
inasi Dividen Receivable Current Assets 816,000 300,000
32,000 Plant 1,600,000 1,200,000
 32,000 Investment in Son 1,360,000 -

minasi Income from Son

160,000 Goodwill - - a
80,000 Total Assets 3,776,000 1,500,000
80,000 Current Liabilities 648,000 200,000 d
Capital Stock 2,000,000 800,000 a
Retained Earnings 1,128,000 500,000

NCI - -
Total Liability & Equity 3,776,000 1,500,000
 40,000

Adjustment
Cons
Dr Cr
2,400,000
160,000 - Soal 3
(1,480,000)
(320,000)
600,000
40,000 (40,000)
560,000 Soal 7

200,000
200,000 808,000 Soal 8
560,000
c 20,000
e 80,000 (240,000)
1,128,000 Soal 9

d 32,000 1,084,000 Soal 2

2,800,000
 a 1,120,000
b 160,000
e 80,000 - Soal 5
400,000 400,000 Soal 6
4,284,000
32,000 816,000
800,000 2,000,000 Soal 4
1,128,000
a 280,000
b 40,000 Soal 1
- c 20,000 340,000 Soal 10
1,832,000 1,832,000 4,284,000
 Data (1 Jan 2016): Retained Earning Ba
% Acq 80%
Price/Share 280 Beg. 1 Jan
Son Par ($) 100 NI (Loss)
Price of Par 200,000 Share Outstand 2,000 Cash Div Paid
RE 80,000 End. 31 Des

% Acq 70% RE-Son

Price/Share 160 RE-Sam
Par ($) 40
Sam
Price of Par 240,000 Share Outstand 6,000
Capital Excess Par 80,000
RE 160,000

Step 1: Menghitung Harga Perolehan Jurnal

Son Corp 448,000 1. Mencatat Investasi ke 80% Son dan 70%
Sam Corp 672,000 Investment in Son
Cash
Step 2: Mencari Implied FV 1-Jan-16
Implied FV Son 560,000 Investment in Sam
Implied FV Sam 960,000 Cash

Step 3: Mencari Bagian NCI 2. Mencatat Pembagian Dividen dari Son d

Persentase NCI Son 20% Cash
Persentase NCI Sam 30% Investment in Son
NCI Son 112,000 31-Dec-16
NCI Sam 288,000 Cash
Investment in Sam
Step 4: Menentukan Excess FV over BV
Son Sam 3. Mencatat Income or Loss dari Son dan
Implied FV 560,000 960,000 Investment in Son
Less: BV of Equity 280,000 480,000 Income from Son
Excess of FV over BV 280,000 480,000 31-Dec-16
Loss from Son
Step 5: Mencari Goodwill/Bargain Purchase Investment in Sam
Son Sam
Excess of FV over BV 280,000 480,000 4. Mencatat Bagian Income/Loss NC
Identifiable Net Assets - - NCI Expense-Son
280,000 480,000 NCI-Son
Goodwill Goodwill 31-Dec-16
NCI-Sam
NCI Loss
 Retained Earning Balances
Pop Son Sam
960,000 80,000 160,000
418,400 144,000 (48,000)
(160,000) (64,000) (36,000)
1,218,400 160,000 76,000

1-Jan 31-Dec Selisih

80,000 160,000 80,000
160,000 76,000 (84,000)

Jurnal
tasi ke 80% Son dan 70% Sam Investment in Son
448,000 D K
448,000 1-Jan 448,000 31-Dec 51,200
31-Dec 115,200 -
672,000 Bal. 563,200 Bal. 51,200
672,000 Bal. 512,000

agian Dividen dari Son dan Sam Investment in Sam

51,200 D K
51,200 1-Jan 672,000 31-Dec 25,200
16,000 33,600
25,200 Bal. 688,000 Bal. 58,800
25,200 Bal. 629,200

me or Loss dari Son dan Sam

115,200 Non Controlling Interest Son
115,200 D K
1-Jan 112,000
33,600 - 31-Dec 16,000
33,600 Bal. - Bal. 128,000
Bal. 128,000
Bagian Income/Loss NCI
16,000 Non Controlling Interest Sam
16,000 D K
31-Dec 25,200 1-Jan 288,000
25,200 - -
25,200 Bal. 25,200 Bal. 288,000
Bal. 262,800
 Step 1: Mencari Excess FV over BV
Implied FV 1 Jan 5,000,000
BV 1 Jan 3,000,000
Excess BV 2,000,000

Step 2: Mencari Goodwill/Bargain Purchase

Excess BV 2,000,000
Less : INA 390,000
Goodwill 1,610,000

Step 3: Mencari Investment in 31 Des

Invest in 1 Jan 4,000,000
RE increase (80%) 200,000
Less: Amort 80%
- Inventories 120,000
- Equipment 48,000
Investment in 31 Des 4,032,000
 Step 4: Mencari NCI 31 Des
Persentase 20%
BV 31 Des 650,000
Goodwill 322,000
Unamortized 36,000
NCI 31 Des 1,008,000
 Data:
% Acq (1 Jan 16) 80%
Cash Paid 4,000,000
Stock Jeeves 2,500,000 Equity 1 Jan
RE Jeeves 500,000 3,000,000

Balance Sheet 31 Desember 2016

Peeves Jeeves
Assets
Cash 90,000 70,000
Receivable 250,000 300,000
Div. Receivable 40,000 -
Invetories 2,250,000 1,100,000
Land 800,000 550,000
Equipment 1,500,000 1,400,000
Investment in Jevees 4,032,000 -
Total Assets 8,962,000 3,420,000
Liabilities & Equity
Acc. Payable 110,000 120,000
Dividend Payable - 50,000
Common Stock $10 par 5,000,000 2,500,000
Retained Earnings 3,852,000 750,000
Total Liability & Equity 8,962,000 3,420,000

Net Income 900,000 250,000

Dividend 50,000
Acc. Payable to Peeves 50,000

Jurnal Eliminasi
1. Eliminasi Investment in 31 Des
Capital Stock 2,500,000
Retained Earning 750,000
Goodwill 1,610,000
Unamortized Excess 180,000
Investment in Jeeves 4,032,000
NCI 1,008,000

2. Eliminasi Dividend Receivable

Dividend Payable 50,000
Div. Rec. - Peeves 40,000
NCI 10,000

3. Eliminasi Acc. Receivable

Acc. Payable 40,000
Acc. Receivable 40,000
 4. Eliminasi Income from Jeeves
Cash 200,000
Income from Jeeves 200,000

Income from Jeeves 200,000 NCI Exp 50,000

Dividend Jeeves 40,000 Div. Jeev
Investment in Jeeves 160,000 NCI

Balance Sheet 31 Desember 2016

Peeves Jeeves Adjustment
Assets Dr Cr
Cash 90,000 70,000
Receivable 250,000 300,000 c 40,000
Div. Receivable 40,000 - b 40,000
Invetories 2,250,000 1,100,000
Land 800,000 550,000
Equipment 1,500,000 1,400,000 a 180,000
Investment in Jevees 4,032,000 - a 4,032,000
Goodwill - - a 1,610,000
Total Assets 8,962,000 3,420,000
Liabilities & Equity
Acc. Payable 110,000 120,000 c 40,000
Dividend Payable - 50,000 b 50,000
Common Stock $10 par 5,000,000 2,500,000 a 2,500,000
Retained Earnings 3,852,000 750,000 a 750,000
a 1,008,000
NCI
- - b 10,000
Total Liability & Equity 8,962,000 3,420,000 5,130,000 5,130,000

Peeves Jeeves Dr Cr
Income 700,000 250,000
Income from Jeeves 200,000 - d 200,000
Net Income 900,000 250,000
NCI Expense d 50,000
Consolidated NI
 Catatan Jeeves:
Inventories 150,000 Undervalued Sold 100%
Equipment 240,000 Undervalued 4 25%

Identifiable Net Assets

INA Amortization Unamortization
Inventories 150,000 150,000 -
Equipment 240,000 60,000 180,000
390,000 210,000 180,000

1-Jan 31-Dec Selisih

RE 500,000 750,000 250,000
 10,000
40,000

Consolidated

160,000
510,000
-
3,350,000
1,350,000
3,080,000
-
1,610,000
10,060,000

190,000
-
5,000,000
3,852,000
1,008,000
10,000
10,060,000

Consolidated
950,000
-
950,000
(50,000)
900,000
Data: Consolidated Balance Sheet
% Acq (1 Jan) 80% Cash 160,000
Stock 1 Jan 1,600,000 Inventories 1,536,000
RE 1 Jan 160,000 Other Current Assets 560,000
Plant Assets 2,160,000
Goodwill 480,000
4,896,000
Liabilities 960,000
Capital Stock 3,200,000
Retained Earnings 240,000
NCI 496,000
4,896,000

Step 1: Mencari Implied FV Step 4: Mencari Invest 31 Des

BV Equity 1 Jan 1,760,000 BV Equity (80%) 1,600,000
Goodwill 480,000 Less: - Goodwill (80%) 384,000
Implied FV 1 Jan 2,240,000 Investment 31 Des 1,216,000

Step 2: Mencari Harga Perolehan Capital Stock dan RE Pam di 31 Des = Consolidated
Cost 1,792,000

Step 3: Mencari BV Equity 31 Des

NCI 31 Des 496,000
Less:
- Goodwill (20%) 96,000 20%
BV Equity (20%) 400,000
BV Equity (100%) 2,000,000
 Step 1: Mencari Excess FV over BV
Implied FV 1 Jan 4,000,000
BV 1 Jan 3,200,000
Excess BV 800,000

Step 2: Mencari Goodwill/Bargain Purchase

Excess BV 800,000
Less : INA 400,000
Goodwill 400,000

Step 3: Mencari Investment in 31 Des

Invest in 1 Jan 2,800,000
RE increase 168,000
Less: Amort 70%
- Inventories 56,000
- Plant 28,000
Investment in 31 Des 2,884,000

Step 4: Mencari NCI 31 Des

Persentase 30%
BV 31 Des 1,032,000
Goodwill 120,000
Unamortized 84,000
NCI 31 Des 1,236,000
 Data:
% Acq (1 Jan 16) 70%
Cash Paid 2,800,000
Stock Son 2,000,000 Equity 1 Jan
RE Son 1,200,000 3,200,000

Balance Sheet 31 Desember 2016

Pop Son Catatan Jeeves:
Assets Inventories
Cash 240,000 80,000 Plant
Receivable 1,760,000 800,000
Receivable from Pop - 40,000 Identifiable Net
Div. Receivable 28,000 -
Invetories 2,000,000 1,280,000 Inventories
Land 400,000 600,000 Plant
Plant 2,800,000 1,400,000
Investment in Jevees 2,884,000 -
Total Assets 10,112,000 4,200,000
Liabilities & Equity RE
Acc. Payable 1,200,000 320,000
Acc. Payable to Son 40,000
Dividend Payable 160,000 40,000
Long Term Debt 2,400,000 400,000
Common Stock $10 par 4,000,000 2,000,000
Retained Earnings 2,312,000 1,440,000
Total Liability & Equity 10,112,000 4,200,000

Net Income 280,000

Dividend 40,000

Jurnal Eliminasi
1. Eliminasi Investment in 31 Des
Capital Stock 2,000,000
Retained Earning 1,440,000
Goodwill 400,000
Unamortized Excess 280,000
Investment in Jeeves 2,884,000
NCI 1,236,000

2. Eliminasi Dividend Receivable

Dividend Payable 40,000
Div. Rec. - Peeves 28,000
NCI 12,000
 3. Eliminasi Acc. Receivable
Acc. Payable 40,000
Acc. Receivable 40,000

Balance Sheet 31 Desember 2016

Pop Son Adjustment
Assets Dr Cr
Cash 240,000 80,000
Receivable 1,760,000 800,000
Receivable from Pop - 40,000 c 40,000
Div. Receivable 28,000 - b 28,000
Invetories 2,000,000 1,280,000
Land 400,000 600,000
Plant 2,800,000 1,400,000 a 280,000
Goodwill - - a 400,000
Investment in Jevees 2,884,000 - a 2,884,000
Total Assets 10,112,000 4,200,000
Liabilities & Equity
Acc. Payable 1,200,000 320,000
Acc. Payable to Son 40,000 c 40,000
Dividend Payable 160,000 40,000 b 40,000
Long Term Debt 2,400,000 400,000
Common Stock $10 par 4,000,000 2,000,000 a 2,000,000
Retained Earnings 2,312,000 1,440,000 a 1,440,000
a 1,236,000
NCI
- - c 12,000
Total Liability & Equity 10,112,000 4,200,000 4,200,000 4,200,000
Catatan Jeeves:
80,000 Undervalued Sold 100%
320,000 Undervalued 8 12.5%

Identifiable Net Assets

INA Amortization Unamortization
80,000 80,000 -
320,000 40,000 280,000
400,000 120,000 280,000

1-Jan 31-Dec Selisih

1,200,000 1,440,000 240,000
Consolidated

320,000
2,560,000
-
-
3,280,000
1,000,000
4,480,000
400,000
-
12,040,000

1,520,000
-
160,000
2,800,000
4,000,000
2,312,000

1,248,000
12,040,000
TETAP SEMAN

“Sabar itu sangat lua

Tapi percayalah sa
AP SEMANGAT SUKSES SELALU!
TS3!
abar itu sangat luar biasa. Kalau kita rasakan sabar itu memang
sakit, memang capek.
Tapi percayalah sabar itu akan berbuah manis pada saatnya.
Kapan? Ya SABAR aja.”