1. Mencari Harga Perolehan Atas Akuisisi Sung Ltd 3.

Mencari Nilai Net Assets Ber

Fair Value 10,000,000 Assets

Cash Paid 1,000,000 Liabilities
HP 11,000,000 Net Assets

2. Mencari Nilai Saham Tercatat Berdasar FV 4. Mencari Additional P

Fair Value 10,000,000 Fair Value

Par
Add. PIC

5. Mencari Goodwill Atau (B

HP
Net Assets
Bargain Purchase
 Data: Net Assets:
Share Issues 500,000 Cash
Par ($) 10 Trade Receivables
Market ($) 20 Inventories
Cash paid 1,000,000 Prepaid Exp
Land
Building-net
Equipment-net
Trade Pay
Notes Pay
Bonds Pay
Common Stock, $5 par
RE

Journal:
To Record Issuance of Share + Cash Paid
3. Mencari Nilai Net Assets Berdasar FV (Yang Jual)
Investment in Sung
26,500,000 Cash
13,200,000 Common Stock @par
13,300,000 Add. Paid In Capital

To Assign Cost of Sung Ltd to Its Net Assets based on FV

4. Mencari Additional Paid In Capital
Cash
10,000,000 Trade Receivables
5,000,000 Inventories
5,000,000 Prepaid Exp
Land
Building-net
5. Mencari Goodwill Atau (Bargain Purchase)
Equipment-net
11,000,000 Trade Pay
13,300,000 Notes Pay
(2,300,000) Bonds Pay
Investment in Sung
Gain from Bargain Purchase

Gain from Bargain Purchase menambah RE di Balance Sheet

 BV FV
2,000,000 2,000,000
800,000 600,000
3,200,000 3,000,000
1,000,000 1,000,000
6,000,000 6,800,000
10,000,000 10,100,000
3,500,000 3,000,000
1,300,000 1,500,000
4,300,000 4,600,000
6,600,000 7,100,000
5,300,000
9,000,000

Journal:
Issuance of Share + Cash Paid
11,000,000
1,000,000
5,000,000
5,000,000

Sung Ltd to Its Net Assets based on FV

2,000,000
600,000
3,000,000
1,000,000
6,800,000
10,100,000
3,000,000
1,500,000
4,600,000
7,100,000
11,000,000
2,300,000
 1. Mencari Harga Perolehan Atas Akuisisi Carlos SA 3. Mencari Nilai Net Assets Berdasar FV (Yang Ju

Fair Value 10,000,000 Assets 19,000,000

Cash Paid - Liabilities 10,000,000
HP 10,000,000 Net Assets 9,000,000

2. Mencari Nilai Saham Tercatat Berdasar FV 4. Mencari Additional Paid In Capital

Stock FV 10,000,000 Fair Value 10,000,000

Par 2,000,000
Add. PIC 8,000,000

5. Mencari Goodwill Atau (Bargain Purchase)

HP 10,000,000
Net Assets 9,000,000
Goodwill 1,000,000
 Data: Net Assets:
Share Issues 200,000 Yang Beli
Par ($) 10 Jose SA BV FV
Market ($) 50 Cash 2,000,000 2,000,000
Cash paid - Other Current Assets 13,000,000 20,000,000
Plant Assets 15,000,000 20,000,000
Current Liabilities 5,000,000 4,000,000
Other Liabilities 12,000,000 12,000,000
Common Stock @par 10,000,000
RE 3,000,000

Journal:
t Assets Berdasar FV (Yang Jual)
To Record Issuance of Shares
Investment in Carlos SA 10,000,000
Common Stock @par 2,000,000
Add. Paid In Capital 8,000,000
Carlos SA to Its Net Assets based on FV
Cash 1,000,000
Additional Paid In Capital
Other Current Assets 12,000,000
Plant Assets 13,000,000
Goodwill 1,000,000
Current Liabilities 4,000,000
Other Liabilities 13,000,000
Investment in Carlos SA 10,000,000
dwill Atau (Bargain Purchase)
 Net Assets:
Yang Jual
Carlos SA BV FV
Cash 1,000,000 1,000,000
Other Current Assets 8,000,000 12,000,000
Plant Assets 10,000,000 13,000,000
Current Liabilities 2,000,000 4,000,000
Other Liabilities 8,000,000 13,000,000
Common Stock @par 5,000,000
RE 4,000,000

Balance Sheet After Acquisition

Account BV Jose FV Carlos Jose SA
Cash 2,000,000 1,000,000 3,000,000
Other Current Assets 13,000,000 12,000,000 25,000,000
Plant Assets 15,000,000 13,000,000 28,000,000
Goodwill - - 1,000,000
Total Assets 30,000,000 26,000,000 57,000,000
Current Liabilities 5,000,000 4,000,000 9,000,000
Other Liabilities 12,000,000 13,000,000 25,000,000
Common Stock @par 10,000,000 - 10,000,000
2,000,000
Retained Earnings 3,000,000 - 3,000,000
Add. Paid In Capital - - 8,000,000
Total Liabilities and Equities 30,000,000 17,000,000 57,000,000
 1. Mencari Harga Perolehan Atas Akuisisi Sun Ltd 3. Mencari Nilai Net Assets Berdasar FV (Ya

Fair Value 1,500,000 Assets 1,240,000

Cash Paid - Liabilities 100,000
HP 1,500,000 Net Assets 1,140,000

2. Mencari Nilai Saham Tercatat Berdasar FV 4. Mencari Additional Paid In Capita

Fair Value 1,500,000 Fair Value 1,500,000

Securities Cost 40,000 Par 250,000
Stock FV 1,460,000 Add. PIC 1,250,000

5. Mencari Goodwill Atau (Bargain Purc

HP 1,500,000
Net Assets 1,140,000
Goodwill 360,000
 Data: Net Assets:
Share Issues 25,000 Yang Beli
Par ($) 10 Pam Corp BV
Market ($) 60 Cash 240,000
Cash paid - Inventories 100,000
Securities Cost 40,000 Other Cur. Assets 200,000
Other Cost 60,000 Land 160,000
Plant & Equip 1,300,000
Total Assets 2,000,000
Liabilities 400,000
Capital Stock, $10 par 1,000,000
Add. Paid In Capital 400,000
RE 200,000
Total Liabilites & Equity 2,000,000

Journal:
i Nilai Net Assets Berdasar FV (Yang Jual)
To Record Issuance of Shares
Investment in Sun 1,500,000
Common Stock @par
Add. Paid In Capital
To Record Cost of Combination
Investment Exp 60,000
Add. Paid In Capital 40,000
Mencari Additional Paid In Capital
Cash

Sun Corp Net Assets Based on FV

Cash 20,000
Inventories 120,000
Other Cur. Assets 200,000
Land 200,000

cari Goodwill Atau (Bargain Purchase) Plant & Equip 700,000

Goodwill 360,000
Liabilities
Investment in Sun
 Net Assets:
Yang Jual
Sun Corp BV FV
Cash 20,000 20,000
Inventories 60,000 120,000
Other Cur. Assets 180,000 200,000
Land 40,000 200,000
Plant & Equip 400,000 700,000
Total Assets 700,000 1,240,000
Liabilities 100,000 100,000
Capital Stock, $10 par 200,000
Add. Paid In Capital 100,000
RE 300,000
Total Liabilites & Equity 700,000

Journal: Balance Sheet After Acquisition

Issuance of Shares Account BV Pam FV Sun Pam Corp
Cash 240,000 20,000 260,000
250,000 (100,000)
1,250,000 Inventories 100,000 120,000 220,000
ost of Combination Other Cur. Assets 200,000 200,000 400,000
(mengurangi RE) Land 160,000 200,000 360,000
Plant & Equip 1,300,000 700,000 2,000,000
100,000 Goodwill - - 360,000
Total Asset 2,000,000 1,240,000 3,500,000
Assets Based on FV Liabilities 400,000 100,000 500,000
Capital Stock, $10 par 1,000,000 - 1,000,000
250,000
Add. Paid In Capital 400,000 - 400,000
1,250,000
(40,000)
RE 200,000 - 200,000
100,000 (60,000)
1,500,000 Total Liability & Equities 2,000,000 100,000 3,500,000
 1. Mencari Harga Perolehan Atas Akuisisi Sun Ltd 3. Mencari Nilai Net Assets Berdasar FV (

Fair Value 900,000 Assets 1,240,000

Cash Paid - Liabilities 100,000
HP 900,000 Net Assets 1,140,000

2. Mencari Nilai Saham Tercatat Berdasar FV 4. Mencari Additional Paid In Cap

Fair Value 900,000 Fair Value 900,000

Securities Cost 40,000 Par 150,000
Stock FV 860,000 Add. PIC 750,000

5. Mencari Goodwill Atau (Bargain Pu

HP 900,000
Net Assets 1,140,000
Bargain Purchase (240,000)
 Data: Net Assets:
Share Issues 15,000 Yang Beli
Par ($) 10 Pam Corp BV
Market ($) 60 Cash 240,000
Cash paid - Inventories 100,000
Securities Cost 40,000 Other Cur. Assets 200,000
Other Cost 60,000 Land 160,000
Plant & Equip 1,300,000
Total Assets 2,000,000
Liabilities 400,000
Capital Stock, $10 par 1,000,000
Add. Paid In Capital 400,000
RE 200,000
Total Liabilites & Equity 2,000,000

Journal:
Nilai Net Assets Berdasar FV (Yang Jual)
To Record Issuance of Shares
Investment in Sun 900,000
Common Stock @par
Add. Paid In Capital
To Record Cost of Combination
Investment Exp 60,000

encari Additional Paid In Capital Add. Paid In Capital 40,000

Cash

Sun Corp Net Assets Based on FV

Cash 20,000
Inventories 120,000
Other Cur. Assets 200,000
Land 200,000

ari Goodwill Atau (Bargain Purchase) Plant & Equip 700,000

Gain from Bargain Purchase
Liabilities
Investment in Sun
Gain from Bargain Purchase menambah RE di Balance Sheet
Gain from Bargain Purchase menambah RE di Balance Sheet
 Net Assets:
Yang Jual
Sun Corp BV FV
Cash 20,000 20,000
Inventories 60,000 120,000
Other Cur. Assets 180,000 200,000
Land 40,000 200,000
Plant & Equip 400,000 700,000
Total Assets 700,000 1,240,000
Liabilities 100,000 100,000
Capital Stock, $10 par 200,000
Add. Paid In Capital 100,000
RE 300,000
Total Liabilites & Equity 700,000

urnal: Balance Sheet After Acquisition

suance of Shares Account BV Pam FV Sun Pam Corp
Cash 240,000 20,000 260,000
150,000 (100,000)
750,000 Inventories 100,000 120,000 220,000
st of Combination Other Cur. Assets 200,000 200,000 400,000
(mengurangi RE) Land 160,000 200,000 360,000
Plant & Equip 1,300,000 700,000 2,000,000
100,000 Total Asset 2,000,000 1,240,000 3,140,000
Liabilities 400,000 100,000 500,000
Assets Based on FV Capital Stock, $10 par 1,000,000 - 1,000,000
150,000
Add. Paid In Capital 400,000 - 400,000
750,000
(40,000)
RE 200,000 - 200,000
240,000 240,000
100,000 (60,000)
900,000 Total Liability & Equities 2,000,000 100,000 3,140,000
 1. Mencari Harga Perolehan Atas Akuisisi Diego Corp 3. Mencari Nilai Net Assets Ber

Note Issue 200,000 Assets

Cash Paid 50,000 Liabilities
HP 250,000 Net Assets

2. Mencari Nilai Saham Tercatat Berdasar FV 5. Mencari Goodwill Atau (B

Fair Value 250,000 HP

Securities Cost - Net Assets
Stock FV 250,000 Bargain Purchase

Gain from Bargain Purchase menambah RE

 Data: Net Assets:
Share Outstand 10,000 Yang Beli
Par ($) 10 Pablo Corp BV FV
Market ($) 25 Cash 100,000 100,000
Cash paid 50,000 Receivable 50,000 50,000
Securities Cost - Inventories 130,000 150,000
Other Cost - Land 50,000 100,000
Note Issues 200,000 Building 150,000 200,000
Equipment 100,000 150,000
Total Assets 580,000 750,000

Acc. Pay 80,000 80,000

Othe Liabilities 100,000 90,000
Common Stock @par 200,000
Other Paid In Capital 100,000
RE 100,000
Total Liabilities & Equity 580,000 170,000

3. Mencari Nilai Net Assets Berdasar FV (Yang Jual)

395,000
95,000
300,000

5. Mencari Goodwill Atau (Bargain Purchase)

250,000
300,000
(50,000)

ain from Bargain Purchase menambah RE di Balance Sheet

Net Assets:
Yang Jual
Diego Corp BV FV
Cash 40,000 40,000
Receivable 30,000 30,000
Inventories 80,000 100,000
Land 30,000 50,000
Building 70,000 100,000
Equipment 50,000 75,000
Total Assets 300,000 395,000

Acc. Pay 50,000 50,000

Othe Liabilities 75,000 45,000
Common Stock @par 100,000
Other Paid In Capital 25,000
RE 50,000
Total Liabilities & Equity 300,000 95,000

Journal:
To Record Issuance of Shares
Investment in Diego 250,000
Note Payable 200,000
Cash 50,000

Diego Corp Net Assets Based on FV

Cash 40,000
Receivable 30,000
Inventories 100,000
Land 50,000
Building 100,000
Equipment 75,000
Acc. Pay 50,000
Othe Liabilities 45,000
Investment in Diego 250,000
Gain from Bargain Purchase 50,000
 Balance Sheet After Acquisition
Account BV Pab FV Die Pab Corp
Cash 100,000 40,000 140,000
(50,000)
Receivable 50,000 30,000 80,000
Inventories 130,000 100,000 230,000
Land 50,000 50,000 100,000
Building 150,000 100,000 250,000
Equipment 100,000 75,000 175,000
Total Assets 580,000 395,000 925,000
Acc. Pay 80,000 50,000 130,000
Othe Liabilities 100,000 45,000 145,000
Notes Payable - - 200,000
Common Stock @par 200,000 - 200,000
RE 100,000 - 100,000
50,000
Other Paid In Capital 100,000 - 100,000
Total Liabilities & Equity 580,000 95,000 925,000
 1. Mencari Harga Perolehan Atas Akuisisi Huang Corp 3. Mencari Nilai Net Assets Berdasar FV (Yan

Fair Value 300,000 Assets 500,000

Cash Paid 50,000 Liabilities 125,000
HP 350,000 Net Assets 375,000

2. Mencari Nilai Saham Tercatat Berdasar FV 4. Mencari Additional Paid In Capital

Fair Value 300,000 Fair Value 300,000

Securities Cost 10,000 Par 100,000
Stock FV 290,000 Add. PIC 200,000

5. Mencari Goodwill Atau (Bargain Purch

HP 350,000
Net Assets 375,000
Bargain Purchase (25,000)
 Data: Net Assets:
Share Issue 10,000 Yang Beli
Par ($) 10 Ling Corp BV
Market ($) 30 Cash 1,000,000
Cash paid 50,000 Receivable 750,000
Securities Cost 10,000 Inventories 1,500,000
Legal & Acc Fee 30,000 Land 1,000,000
Building 2,000,000
Equipment 1,500,000
Total Assets 7,750,000

Acc. Pay 800,000

Othe Liabilities 1,000,000
Common Stock @par 3,000,000
Other Paid In Capital 1,200,000
RE 1,750,000
Total Liabilities & Equity 7,750,000

Journal:
i Nilai Net Assets Berdasar FV (Yang Jual)
To Record Issuance of Shares
Investment in Huang 350,000
Common Stock @par
Add. Paid In Capital
Cash
To Record Cost of Combination
Investment Exp 30,000
Mencari Additional Paid In Capital
Add. Paid In Capital 10,000
Cash

Huang Corp Net Assets Based on FV

Cash 50,000
Receivable 50,000
cari Goodwill Atau (Bargain Purchase)
Inventories 100,000
Land 100,000
Building 100,000
Equipment 100,000
Acc. Payable
 Other Liabilities
Investment in Huang
Gain from Bargain Purchase
 Net Assets:
Beli Yang Jual
FV Huang Corp BV FV
1,000,000 Cash 50,000 50,000
1,000,000 Receivable 25,000 50,000
2,000,000 Inventories 75,000 100,000
1,500,000 Land 50,000 100,000
3,000,000 Building 75,000 100,000
1,500,000 Equipment 75,000 100,000
10,000,000 Total Assets 350,000 500,000

800,000 Acc. Pay 50,000 50,000

900,000 Othe Liabilities 75,000 75,000
Common Stock @par 100,000
Other Paid In Capital 50,000
RE 75,000
1,700,000 Total Liabilities & Equity 350,000 125,000

al: Balance Sheet After Acquisition

nce of Shares Account BV Ling FV Huang Ling Corp
Cash 1,000,000 50,000 1,050,000
100,000 (90,000)
200,000 Receivable 750,000 50,000 800,000
50,000 Inventories 1,500,000 100,000 1,600,000
f Combination Land 1,000,000 100,000 1,100,000
(mengurangi RE) Building 2,000,000 100,000 2,100,000
Equipment 1,500,000 100,000 1,600,000
40,000 Total Assets 7,750,000 500,000 8,160,000
Acc. Pay 800,000 50,000 850,000
sets Based on FV Othe Liabilities 1,000,000 75,000 1,075,000
Common Stock @par 3,000,000 - 3,000,000
100,000
RE 1,750,000 - 1,750,000
25,000
(30,000)
Other Paid In Capital 1,200,000 - 1,200,000
50,000 200,000
 75,000 (10,000)
350,000 Total Liabilities & Equity 7,750,000 125,000 8,160,000
25,000
 1. Mencari Harga Perolehan Atas Akuisisi Huang Corp 3. Mencari Nilai Net Assets Berdasar FV (Yan

Fair Value 300,000 Assets 500,000

Cash Paid 100,000 Liabilities 125,000
HP 400,000 Net Assets 375,000

2. Mencari Nilai Saham Tercatat Berdasar FV 4. Mencari Additional Paid In Capital

Fair Value 300,000 Fair Value 300,000

Securities Cost 10,000 Par 100,000
Stock FV 290,000 Add. PIC 200,000

5. Mencari Goodwill Atau (Bargain Purch

HP 400,000
Net Assets 375,000
Goodwill 25,000
 Data: Net Assets:
Share Issue 10,000 Yang Beli
Par ($) 10 Ling Corp BV
Market ($) 30 Cash 1,000,000
Cash paid 100,000 Receivable 750,000
Securities Cost 10,000 Inventories 1,500,000
Legal & Acc Fee 30,000 Land 1,000,000
Building 2,000,000
Equipment 1,500,000
Total Assets 7,750,000

Acc. Pay 800,000

Othe Liabilities 1,000,000
Common Stock @par 3,000,000
Other Paid In Capital 1,200,000
RE 1,750,000
Total Liabilities & Equity 7,750,000

Journal:
i Nilai Net Assets Berdasar FV (Yang Jual)
To Record Issuance of Shares
Investment in Huang 400,000
Common Stock @par
Add. Paid In Capital
Cash
To Record Cost of Combination
Investment Exp 30,000
Mencari Additional Paid In Capital
Add. Paid In Capital 10,000
Cash

Huang Corp Net Assets Based on FV

Cash 50,000
Receivable 50,000
cari Goodwill Atau (Bargain Purchase)
Inventories 100,000
Land 100,000
Building 100,000
Equipment 100,000
Goodwill 25,000
 Acc. Payable
Other Liabilities
Investment in Huang
 Net Assets:
Beli Yang Jual
FV Huang Corp BV FV
1,000,000 Cash 50,000 50,000
1,000,000 Receivable 25,000 50,000
2,000,000 Inventories 75,000 100,000
1,500,000 Land 50,000 100,000
3,000,000 Building 75,000 100,000
1,500,000 Equipment 75,000 100,000
10,000,000 Total Assets 350,000 500,000

800,000 Acc. Pay 50,000 50,000

900,000 Othe Liabilities 75,000 75,000
Common Stock @par 100,000
Other Paid In Capital 50,000
RE 75,000
1,700,000 Total Liabilities & Equity 350,000 125,000

al: Balance Sheet After Acquisition

nce of Shares Account BV Ling FV Huang Ling Corp
Cash 1,000,000 50,000 1,050,000
100,000 (140,000)
200,000 Receivable 750,000 50,000 800,000
100,000 Inventories 1,500,000 100,000 1,600,000
f Combination Land 1,000,000 100,000 1,100,000
(mengurangi RE) Building 2,000,000 100,000 2,100,000
Equipment 1,500,000 100,000 1,600,000
40,000 Goodwill 0 0 25,000
Total Assets 7,750,000 500,000 8,135,000
sets Based on FV Acc. Pay 800,000 50,000 850,000
Othe Liabilities 1,000,000 75,000 1,075,000
Common Stock @par 3,000,000 - 3,000,000
100,000
RE 1,750,000 - 1,750,000
(30,000)
Other Paid In Capital 1,200,000 - 1,200,000
200,000
 50,000 (10,000)
75,000 Total Liabilities & Equity 7,750,000 125,000 8,135,000
400,000
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.”