Jurnal Realized Profit

(D) Investment in X 20.000

(C) Income From X 20.000

Jurnal Unrealized Profit

Income From X 10.000
Investment in X 10.000

Analisis Excess
Investment cost January 1, 2016 $420,000
Implied fair value of Son ($420,000 / 80%) $525,000
Book value of Son 400,000
Excess fair value over book value $125,000

Alokasi Excess
Undervalued inventory $ 25,000
Undervalued equipment 50,000
Remainder to goodwill 50,000
Excess fair value over book value $125,000

Jurnal Akuisisi saham

(D) Investment in 420,000
(C) Cash 420,000

Jurnal Pengumuman Dividen

(D) Dividend Receivable 32,000
(C) Investment in S 32,000
(40*80%)

Jurnal Pembayaran dividend

(D) Cash 16,000
(C) Dividend Receivable 16,000
(20,000*80%)

Jurnal Pengakuan Income

(D) Investment in S 64,000
(C) Income from S 64,000
(80,000*80%)

Jurnal Inventory
(D) Income from S 20,000
(C) Investment in S 20,000
(25,000*80%)

Jurnal Equipment
(D) Income from S 8,000
(C) Investment in S 8,000
(50,000/5)*80%
Jawaban 1 : Analisis Excess
Investment cost January 1, 2016 660.000
Implied FV of Son 660.000
BV of Son 600.000
Excess FV over BV 60.000
Excess allocated:
Undervalued inventory 30.000
Remainder to goodwill 30.000
Excess FV over BV 60.000

2. Jurnal Dividen:
(D)Cash     50.000
(C) Invesment in S 50.000

Jurnal Pengakuan Net Income:

(D) Invesment in S     100.000
(C) Income from S    100.000

Jurnal Mengakui Realized Profit:

(D)Invesment in S 20.000
(C)Income from S 20.000
Invesment in S 12.000
        Income from S 12.000