1. Menentukan Excess of Cost over BV 2.

Assignment of Identifiable Net Asset

Investmen in Sachi 600,000 FV - BV
Less: Net Assets 500,000 500,000
FV of Equity in 1 Apr Total Assigned of Identifiable Net Assets (INA)
- Beg. Equity 1,000,000
- Add : Inc. to 1 Apr 50,000 3. Menentukan Godwill atau (Bargain Pu
- Less : Dividends 30,000 Excess of Cost over BV
1,020,000 Total Assigned INA
- Times : % Purchased 40% 408,000 Goodwill SOAL NO 1
Excess Cost over BV 192,000
 Data: Tanggal:
% Shares (1 Apr) 40% 1/4 Jan-Apr
Cash Paid for % Shares 600,000 3/4 Apr-Des
BV of Shares 1,000,000
BV of Net Assets 500,000
FV of Net Assets 500,000
Dividend Paid 30,000 x4
Net Income:
Income from Cont. Operat 250,000
Loss of Discontinued (50,000)
Net Income 200,000
SOAL NO 3

f Identifiable Net Assets (INA) Journal:

x (%) Amount 1. Jurnal akuisisi saham 40%
40% - 1-Apr-16 Investment in Sachi 600,000
Net Assets (INA) - Cash

odwill atau (Bargain Purchase) 2. Jurnal Pembagian Dividen

192,000 1-Jun-16 Cash 12,000
- Investment in Sachi
SOAL NO 1 192,000 1-Sep-16 Cash 12,000
Investment in Sachi
1-Dec-16 Cash 12,000
SOAL
Investment in NO 2
Sachi

3. Jurnal Income yang Ada Discontinued Operations

31-Dec-16 Investment in Sachi 60,000
Discontinued Loss 15,000
Income from Sachi
 SOAL NO 4

Investment In Sachi Kuma's Equity in Sachy Net Assets

m 40% D K Sachi's Equity in 1 Jan
1-Apr-16 600,000 1-Jun-16 12,000 Add : Net Income, 31 Des
600,000 31-Dec-16 60,000 1-Sep-16 12,000 Less : Paid Dividend
1-Dec-16 12,000 % of Acquisition
ividen Bal. 660,000 Bal. 36,000 Kuma's Equity
Bal. 624,000
12,000
Investment Income Kuma's Discontinued Operation Loss
12,000 Income from Operations 75,000 Discontinued Operation Loss
Loss onSOAL NO 5
Discontinued Operation 15,000 % of Acquisition
12,000 Investment Income 60,000

tinued Operations

75,000
a's Equity in Sachy Net Assets
ity in 1 Jan 1,000,000
ncome, 31 Des 200,000
Dividend 120,000
40% 1,080,000
uma's Equity 432,000

's Discontinued Operation Loss

ed Operation Loss 50,000
40% 20,000
 Journal 2016:
1. Mencatat Akuisisi 10% Saham (FV/Cost Method)
1-Jan-16 Investment in Sheon 200,000
Cash 200,000

2. Mencatat Pembagian Dividen

1-Mar-16 Cash 2,500
Dividen Income 2,500
1-Sep-16 Cash 2,500
Dividen Income 2,500

3. Mencatat Net Income

(No Entry, Cost Method tidak mencatat Net Income)

Journal 2017:
1. Mencatat Akuisisi 70% Saham (Equity Method)
1-Jan-17 Investment in Sheon 1,000,000
Cash 1,000,000
Dividend Income 5,000
Investment in Sheon 5,000
(membalik dividen income di 2016 menjadi
pengurang investment)

2. Mencatat Pembagian Dividen

1-Mar-17 Cash 20,000
Investment in Sheon 20,000
1-Sep-17 Cash 20,000
Investment in Sheon 20,000

3. Mencatat Net Income

31-Dec-17 Investment in Sheon 120,000
Income from Sheon 120,000
 Data 2016: Data 2017:
% Share Acq. (1 Jan) 10% % Share Acq. (1 Jan) 70%
Cash Paid 200,000 Cash Paid 1,000,000
BV of Net Assets 1,000,000 BV of Net Assets 1,000,000
FV of Net Assets 1,000,000 FV of Net Assets 1,000,000
Common Stock 1 Jan 1,500,000 Dividend (1 Mar & 1 Sep) 25,000
RE 1 Jan 500,000 Net Income 150,000
Dividend (1 Mar & 1 Sep) 25,000
Net Income 100,000
 SOAL NO 1
3. Menentukan Excess of Cost over B
1. Mencari Harga Perolehan Atas Akuisisi Akash Ltd
Investment in Akash Ltd
Fair Value 800,000 Less: BV of Equity
Cash Paid - Excess Cost over BV
HP 800,000
4. Assignment of Identifiable Net Assets
FV -
2. Mencari Additional Paid In Capital
Inventory 150,000
Fair Value 800,000 Equipment 460,000
Par 100,000 Notes Pay. 220,000
Add. PIC 700,000 Total Assigned of Identifiable Net Assets (INA)

5. Menentukan Goodwill atau (Bargain Pu

Excess of Cost over BV
Total Assigned INA
Bargain Purchase
 Data: Account BV FV
Share Issues 10,000 1-Jan-14 Inventory (Sold) 130,000 150,000
Par ($) 10 Equipment (4 yr) 500,000 460,000
Market ($) 80 Notes Pay (8 yr) 300,000 220,000
% Purchase 40%
Net Assets 2,250,000
Dividend 160,000 1-Dec
Net Income 400,000

SOAL NO 1 SOAL NO 2
ntukan Excess of Cost over BV Jurnal:
ment in Akash Ltd 800,000 1. Mencatat Akuisisi 40% Investasi
s: BV of Equity 900,000 01 Januari 2014
ss Cost over BV (100,000) Investment in Akash 924,000
Common Stock 100,000
nt of Identifiable Net Assets (INA) Add. Paid In Capital 700,000
BV x (%) Amount Gain from Barg. Pur. 124,000
130,000 40% 8,000 Under
500,000 40% (16,000) Over 2. Mencatat Pembagian Dividen
300,000 40% 32,000 Over Monday, December 01, 2014
Identifiable Net Assets (INA) 24,000 Cash 64,000
Investment in Akash 64,000
n Goodwill atau (Bargain Purchase)
(100,000) 3. Mencatat Net Income
24,000 Wednesday, December 31, 2014
gain Purchase (124,000) Income from Akash 160,000
Inventories Sold (8,000)
Depr. Equipment 4,000
Amort. Notes Payable (4,000)
Total Investment Income 152,000

Investment in Akash 152,000

Income from Akash 152,000
 100%
25%
12.5%

SOAL NO 3

Investment in Akash
D K
1-Jan-14 924,000 1-Dec-14 64,000
31-Dec-14 152,000
Bal. 1,076,000 Bal. 64,000
Bal. 1,012,000
 1. Menentukan Excess of Cost over BV 2. Assignment of Identifiable Net Assets (INA)
Investmen in Fakhri 350,000 FV - BV
Less: Land 150,000 125,000
FV of Equity in 1 Apr Equipment 150,000 100,000
- Beg. Equity 500,000 Total Assigned of Identifiable Net Assets (INA)
- Add : Inc. to 1 Jul 50,000
- Less : Dividends 20,000 3. Menentukan Godwill atau (Bargain Purchase)
530,000 Excess of Cost over BV
- Times : % Purchased 30% 159,000 Total Assigned INA
Excess Cost over BV 191,000 Goodwill
 Data: Jan-Jul
% Share (1 Jul 16) 30% 1/2 Income Before Extra 80,000
Cash Paid 350,000 Extra Gains 20,000
Common Stock 350,000 Net Income 100,000
RE 150,000
Dividend 20,000 (1 Mar & 1 Sep)
Land 25,000 Under
Equipment (5 yr) 50,000 Under 20%

Jurnal
dentifiable Net Assets (INA) 1. Mencatat Akuisisi 30% Investasi
x (%) Amount 1-Jul-16 Investment in Fakhri 350,000
30% 7,500 Cash
30% 15,000
e Net Assets (INA) 22,500 2. Mencatat Pembagian Dividen
1-Sep-16 Cash 6,000
will atau (Bargain Purchase) Investment in Fakhri
191,000
22,500 3. Mencatat Investment Income
168,500 31-Dec-16 Income from Fakhri
Write off Land
Depr. Equipment
Total Invest Income

Investment In Fakhri 19,500

Inc. from Fakhri
 Investment in Fakhri
% Investasi D K
1-Jul-16 350,000 1-Sep-16 6,000
350,000 31-Dec-16 19,500
Bal. 369,500 Bal. 6,000
an Dividen Bal. 363,500

6,000

nt Income
30,000
(7,500)
(3,000)
19,500

19,500
 1. Menentukan Excess of Cost over BV 2. Assignment of Identifiable Net Assets (IN
Investment in Javier 450,000 FV - BV
Less: Inventories 150,000 250,000
FV of Equity in 1 Apr Equipment 400,000 100,000
- Beg. Equity 1,200,000 Total Assigned of Identifiable Net Assets (INA)
- Add : Inc. to 1 Apr 25,000
- Less : Dividends - 3. Menentukan Godwill atau (Bargain Purch
1,225,000 Excess of Cost over BV
- Times : % Purchased 30% 367,500 Total Assigned INA
Excess Cost over BV 82,500 Goodwill
 Data: Apr-Des Jan-Apr
% Share Acq. (1 Apr 16) 30% 3/4 1/4
Cash Paid 450,000
BV of Equity 1,200,000
Net Income 100,000
Dividen (1 Jul) 50,000
Inventories 100,000 Over
Equipment (6 yr) 300,000 Under 16.7%

of Identifiable Net Assets (INA) Jurnal

x (%) Amount 1. Mencatat Akuisisi 30% Investasi
30% (30,000) 1-Apr-16 Investment in Javier 450,000
30% 90,000 Cash 350,000
e Net Assets (INA) 60,000 2. Mencatat Pembagian Dividen
1-Jul-16 Cash 15,000
Godwill atau (Bargain Purchase) Investment in Javier 15,000
82,500 3. Mencatat Investment Income
60,000 31-Dec-16 Income from Javier 30,000
22,500 Write off Land 30,000
Depr. Equipment (15,000)
Total Invest Income 45,000

Investment in Javier 45,000

Income from Javier 45,000
 Investment in Javier
D K
1-Apr-16 450,000 1-Jul-16 15,000
31-Dec-16 45,000
Bal. 495,000 Bal. 15,000
Bal. 480,000
Data:
% Share 30%
Dividend 75,000
Income from Oper. 200,000
Discontinued Oper. Loss 50,000
Extra Gains 80,000

Jurnal Income Statement (Partial)

31-Dec-14 For The Year Ended 31 December 2016
1. Mencatat Dividen Investment Income
Cash 22,500 - Income from continuing operations
Investment in Cang 22,500 Less:
- Loss discontinued operations
2. Mencatat Net Income Add:
Income from Oper. 200,000 - Share of Extraordinary Gains
Discontinued Oper. Loss 50,000 Net Income
Income before Extra 150,000
Extra Gains 80,000
Net Income 230,000

Investment in Cang 69,000

Income from Cang 69,000
 Statement (Partial)
Ended 31 December 2016

nuing operations 60,000

operations 15,000

ary Gains 24,000

ncome 69,000
 1. Mencatat Ak
1-Jul-16

2. Mencatat P
1-Dec-16

3. Mencatat I
31-Dec-16

Investm
D
1-Jul-16
31-Dec-16
Bal.
Bal.
Data: Jul-Des Sun's RE
% Share Acq. (1 Jul) 90% 1/2 RE, 1 Jan
Cash Paid 1,980,000 Add : NI
Capital Stock 1,500,000 Less: Dividend (Dec)
Add. PIC 500,000 RE, 31 Dec
Inventories 50,000 Under 100%
Plant Assets (9 yr) 500,000 Over 11.1%

3. Menentukan Excess of BV over FV

Investment in Sun Corp 1,980,000
Less: BV of Equity 2,385,000
Excess BV over FV (405,000)

2. Assignment of Identifiable Net Assets (INA)

FV - BV x (%) Amount
Inventories 300,000 250,000 90% 45,000
Equipment 600,000 1,100,000 90% (450,000)
Total Assigned of Identifiable Net Assets (INA) (405,000)

Jurnal:
2016 2017
1. Mencatat Akuisisi 90% Investasi 1. Mencatat Pembagian Dividen
Investment in Sun 1,980,000 1-Dec-17 Cash
Cash 1,980,000 Investment in Sun

2. Mencatat Pembagian Dividen 2. Mencatat Income Investment

Cash 157,500 31-Dec-17 Investment Income
Investment in Sun 157,500 Depr. Equipment (1 th)
Investment Income
3. Mencatat Income Investment
Investment Income 112,500 Investment In Sun
Depr. Inventories (45,000) Income from Sun
Depr. Equipment (1/2 th) 25,000
Investment Income 92,500 Investment In Sun
D
Investment in Sun 92,500 1-Jan-17 1,915,000
Income from Sun 92,500 31-Dec-17 320,000
Bal. 2,235,000
Bal. 2,055,000
Investment In Sun
D K
1,980,000 1-Dec-16 157,500
92,500
2,072,500 Bal. 157,500
1,915,000
 31 Dec 2016 31 Dec 2017 31 Dec 2018
525,000 600,000 700,000
250,000 300,000 200,000
175,000 200,000 150,000
600,000 700,000 750,000

Jurnal:
2017 2018
at Pembagian Dividen 1. Mencatat Pembagian Dividen
180,000 1-Dec-16 Cash 135,000
180,000 Investment in Sun 135,000

at Income Investment 2. Mencatat Income Investment

ome 270,000 31-Dec-16 Investment Income 180,000
nt (1 th) 50,000 Depr. Equipment (1 th) 50,000
stment Income 320,000 Investment Income 230,000

320,000 Investment In Sun 230,000

320,000 Income from Sun 230,000

estment In Sun Investment In Sun

K D K
1-Dec-17 180,000 1-Jan-18 2,055,000 1-Dec-18 135,000
31-Dec-18 230,000
Bal. 180,000 Bal. 2,285,000 Bal. 135,000
Bal. 2,150,000
SOAL 3. Menentukan Excess
1. Mencari Harga Perolehan Atas Akuisisi Son Corp
NO 1 Investment in Son Corp
Fair Value 960,000 Less: BV of Equity
Cash Paid - Excess Cost over BV
HP 960,000

4. Assignme
2. Mencari Additional Paid In Capital
FV
Fair Value 960,000 Inventory 1,200,000
Par 1,400,000 Land 600,000
Add. PIC (440,000) Building 800,000
Equipment 1,000,000
Liabilities 1,800,000
Total Assigned of Identifia

5. Menentuka
Excess of Cost over BV
Total Assigned INA
Bargain Pur

SOAL 3. Menentukan Excess

1. Mencari Harga Perolehan Atas Akuisisi Son Corp
NO 2 Investment in Son Corp
Fair Value 640,000 Less: BV of Equity
Cash Paid - Excess Cost over BV
HP 640,000
 4. Assignme
FV
2. Mencari Additional Paid In Capital
Inventory 1,200,000
Fair Value 640,000 Land 600,000
Par 1,400,000 Building 800,000
Add. PIC (760,000) Equipment 1,000,000
Liabilities 1,800,000
Total Assigned of Identifia

5. Menentuka
Excess of Cost over BV
Total Assigned INA
Bargain Pur
 Data: Account BV FV
% Share Issue (1 Jan 2016) 40% Cash 200,000 200,000
Share Issue 40,000 AR 400,000 400,000
Direct Cost of Issuing 20,000 Inventories 1,000,000 1,200,000
Other Direct Cost 80,000 Land 200,000 600,000
Building 1,200,000 800,000
Soal: Equipment 800,000 1,000,000
1. Assume market price 24 Total Assets 3,800,000 4,200,000
2. Assume market price 16
Other Direct Cost - Liabilities 1,800,000 1,800,000
Capital Stock 1,400,000
RE 600,000
Total Liabilities & Equity 3,800,000 1,800,000

3. Menentukan Excess of Cost over BV

Investment in Son Corp 960,000 1-Jan-16
Less: BV of Equity 800,000
Excess Cost over BV 160,000

4. Assignment of Identifiable Net Assets (INA)

- BV x (%) Amount
1,000,000 40% 80,000 Under
200,000 40% 160,000 Under
1,200,000 40% (160,000) Over
800,000 40% 80,000 Under
1,800,000 40% - Over
Total Assigned of Identifiable Net Assets (INA) 160,000

5. Menentukan Goodwill atau (Bargain Purchase)

over BV 160,000
INA 160,000
Bargain Purchase -

3. Menentukan Excess of Cost over BV

Investment in Son Corp 640,000 1-Jan-16
Less: BV of Equity 800,000
Excess Cost over BV (160,000)
 4. Assignment of Identifiable Net Assets (INA)
- BV x (%) Amount
1,000,000 40% 80,000 Under
200,000 40% 160,000 Under
1,200,000 40% (160,000) Over
800,000 40% 80,000 Under
1,800,000 40% - Over
Total Assigned of Identifiable Net Assets (INA) 160,000

5. Menentukan Goodwill atau (Bargain Purchase)

over BV (160,000)
INA 160,000
Bargain Purchase (320,000)
 Jurnal
Investment in Son 960,000
Common Stock @FV 960,000

Investment Expense 80,000

Cash 80,000

Jurnal
Investment in Son 960,000
Common Stock @FV 640,000
Gain from Bargain Purchase 320,000
Investment Expense 80,000
Cash 80,000
2016 Jurna
1. Mencari Harga Perolehan Atas Akuisisi Sun Corp
1. Mencatat 15% A
Fair Value - 1-Jul-16
Cash Paid 48,750
HP 48,750
2. Mencatat Pemb
1-Nov-16
2. Mencari Additional Paid In Capital

Fair Value 48,750

Par 30,000 3. Mencatat Incom
Add. PIC 18,750 31-Dec-16

Investment
D
1-Jul-16
31-Dec-16
Bal.
Bal.
Data 2016: Jul-Des Data 2017:
Share Acq. (1 Jul 2016) 3,000 1/2 Share Acq. (1 Jan 2017)
Total Share Outstanding 20,000 Total Share Outstanding
% Share Acquired 15% % Share Acquired
Cash Paid Rp 48,750 Cash Paid
Par Rp 10 Par
Market Rp 16.5 Market

Equity: Equity:
- Stockholders 200,000 - Stockholders
- RE 100,000 - RE

Net Income 40,000 Net Income

Dividen (1 May & 1 Nov) 15,000 Dividen (1 May & 1 Nov)

Jurnal: 2017 1. Mencari Harga Perolehan Atas Akuis

1. Mencatat 15% Akuisisi Investasi
Investment in Sun 48,750 Fair Value (1 Jan 2017)
Cash 48,750 Cash Paid
HP
2. Mencatat Pembagian Dividen
Cash 2,250
1. Mencari Harga Perolehan Atas Akuis
Investment in Sun-15% 2,250
Fair Value (1 Jan 2017)
3. Mencatat Income Investment Cash Paid
Investment in Sun 3,000 HP
Income from Sun 3,000
Jurnal:
Investment in Sun 1. Mencatat 30% Akuisisi Investasi
D K 1-Jan-17 Investment in Sun
48,750 1-Nov-16 2,250 Cash
3,000
51,750 Bal. 2,250 Jurnal:
49,500 1. Mencatat 45% Akuisisi Investasi
1-Oct-17 Investment in Sun
Cash

2. Mencatat Pembagian Dividen

1-May-17 Cash
 Investment in Sun-15%

Cash
Investment in Sun-30%

1-Nov-17 Cash
Investment in Sun-15%

Cash
Investment in Sun-30%

Cash
Investment in Sun-45%

3. Mencatat Income Investment

31-Dec-16 Income from Sun-15%
Income from Sun-30%
Income from Sun-45%
Investment Income

Investment in Sun
Income from Sun
 Jan-Des Data 2017: Okt-Des
6,000 1 Share Acq. (1 Okt 2017) 9,000 1/4
20,000 Total Share Outstanding 20,000
30% % Share Acquired 45%
Rp 99,000 Cash Paid Rp 162,000
Rp 10 Par Rp 10
Rp 19.0 Market Rp 19.0

Equity:
200,000 - Stockholders 200,000
100,000 - RE 100,000

60,000 Net Income 60,000

15,000 Dividen (1 May & 1 Nov) 15,000

Investment in Sun
i Harga Perolehan Atas Akuisisi Sun Corp
D K
- Bal. 49,500 1-May-17 6,750
99,000 1-Jan-17 99,000 1-Nov-17 13,500
99,000 1-Oct-17 162,000
31-Dec-17 33,750
Bal. 344,250 Bal. 20,250
i Harga Perolehan Atas Akuisisi Sun Corp
Bal. 324,000
-
162,000
162,000

urnal:
0% Akuisisi Investasi
99,000
99,000

urnal:
5% Akuisisi Investasi
162,000
162,000

Pembagian Dividen
2,250
 2,250

4,500
4,500

2,250
2,250

4,500
4,500

6,750
6,750

ncome Investment
n-15% 9,000
n-30% 18,000
n-45% 6,750
tment Income 33,750

33,750
33,750
 Data: Jul-Des Retained Earnings (SUN)
% Share Acq. (1 Jul 2016) 40% 1/2 D
Cash Paid 600,000 Dividend 2016 80,000
Equity: Dividend 2017 80,000
- Cap. Stock 1,000,000 Dividend 2018 100,000
- RE 300,000 Dividend 2019 100,000
- Current Earning 50,000
Bal. 360,000

Investment In Sun (PAM)

D
Invest 1 Jul 16 600,000
Income 2016 80,000
Income 2017 64,000
Income 2018 104,000
Income 2019 96,000
Bal. 944,000
Bal. 800,000

Crosscheck:
Income Tercatat Sebenarnya Selisih Investment In Sun
Income 2016 80,000 40,000 (40,000) Balanced
Income 2017 64,000 64,000 - Less:
Income 2018 104,000 104,000 - Balanced
Income 2019 96,000 96,000 -

Dividend Tercatat Sebenarnya Selisih

Dividend 2016 32,000 32,000 -
Dividend 2017 32,000 32,000 -
Dividend 2018 40,000 40,000 -
Dividend 2019 40,000 40,000 -
Retained Earnings (SUN)
K
Bal. 1 Jan 2016 300,000
RE 2016 200,000
RE 2017 160,000
RE 2018 260,000
RE 2019 240,000
Bal. 1,160,000
Bal. 800,000

nvestment In Sun (PAM)

K
Dividend 2016 32,000
Dividend 2017 32,000
Dividend 2018 40,000
Dividend 2019 40,000

Bal. 144,000

Investment In Sun Jurnal

800,000 31-Dec-19 Retained Earning 40,000
(40,000) Investment in Sun 40,000
760,000
 1. Mencari Harga Perolehan Atas Akuisisi Son Corp

Fair Value 182,000

Cash Paid -
HP 182,000

2. Mencari Additional Paid In Capital

Fair Value 182,000

Par 70,000
Add. PIC 112,000

3. Menentukan Excess of Cost over BV

Investment in Son Corp 182,000
Less: BV of Equity 133,000
Excess Cost over BV 49,000

4. Assignment of Identifiable Net Assets (INA)

FV - BV x (%) Amount
Inventory 50,000 60,000 70% (7,000) Over
Other Current Assets 20,000 20,000 70% - Over
Land 50,000 30,000 70% 14,000 Under
Equipment 135,000 95,000 70% 28,000 Under
Acc. Payable 40,000 40,000 70% - Over
Other Liabilities 20,000 20,000 70% - Over
Total Assigned of Identifiable Net Assets (INA) 35,000

5. Menentukan Goodwill atau (Bargain Purchase)

Excess of Cost over BV 49,000
Total Assigned INA 35,000
Goodwill 14,000
 Data: Jan-Apr Apr-Des
% Share Acq. (1 Apr 2016) 70% 1/4 3/4
Amount Purc. 14,000
Share Outstand 20,000
Par ($) 5
Market ($) 13
Legal Cost 10,000
Net Income 80,000 Jan-Apr
60,000 Apr-Des
Dividen per Share ($) 2

Jurnal Investment In Son

1. Mencatat 70% Akuisisi Investasi D
1-Apr-16 Investment in Son 182,000 1-Apr-16
Common Stock @par 70,000 31-Dec-16
Add. Paid In Capital 112,000 Bal.
Bal.
2. Mencatat Pembagian Dividen
1-Dec-16 Dividen Receivable 28,000
Investment in Son 28,000

3. Mencatat Investment Income

31-Dec-16 Income from Son 42,000
Depr. Inventory 7,000
Depr. Equiment (5,250)
Investment Income 43,750

Investment in Son 43,750

Income from Son 43,750
 BV 1 Jan BV 1 Apr FV 1 Apr
Cash 40,000 45,000 45,000
Inventories (Sold) 35,000 60,000 50,000 100%
Other Current Assets 25,000 20,000 20,000
Land 30,000 30,000 50,000
Equipment (4 yr) 100,000 95,000 135,000 25%
Total Assets 230,000 250,000 300,000
Acc. Pay. 45,000 40,000 40,000
Other Liabilities 15,000 20,000 20,000
Capital Stock @par 100,000 100,000
Retained Earnings 70,000 70,000
Current Earnings 20,000
Total Liabilities & Equity 230,000 250,000 60,000

Investment In Son
D K
182,000 1-Dec-16 28,000
43,750
225,750 Bal. 28,000
197,750
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.”