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    62 views6 pages

    Responsi Besar Akl

    Uploaded by

    Reza Cahya

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 6

    1 Lembar saham Rp 1,500,000

    nilai nominal Rp 10,000


    nilai pasar Rp 30,000
    Kas Rp 4,000,000,000
    Obligasi Rp 3,000,000,000

    PT. Sarwana PT. Pitulon


    Keterangan
    Nilai Wajar Nilai Buku Nilai Wajar
    Aset Lancar
    Kas Rp 7,000,000,000 Rp 5,000,000,000 Rp 5,000,000,000
    Piutang bersih Rp 6,000,000,000 Rp 3,500,000,000 Rp 3,500,000,000
    Persediaan Rp 6,000,000,000 Rp 4,500,000,000 Rp 4,500,000,000
    Aset Lancar Lainnya Rp 4,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
    Aset Non Lancar
    Peralatan Rp 12,000,000,000 Rp 8,000,000,000 Rp 7,000,000,000
    Gedung Rp 30,000,000,000 Rp 20,000,000,000 Rp 22,000,000,000
    Kendaraan Bermotor roda 4 Rp 9,000,000,000 Rp 5,000,000,000 Rp 6,000,000,000
    Kendaraan Bermotor roda 2 Rp 5,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
    Tanah Rp 15,000,000,000 Rp 10,000,000,000 Rp 12,000,000,000
    Aset Non Lancar lainnya Rp 4,000,000,000 Rp 2,000,000,000 Rp 2,000,000,000
    Total Aset Rp 98,000,000,000 Rp 64,000,000,000 Rp 68,000,000,000

    Liabilitas Lancar
    Utang Usaha Rp 6,000,000,000 Rp 4,000,000,000 Rp 4,000,000,000
    Utang Lancar lainnya Rp 7,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
    Liabilitas Jangka Panjang
    Utang Obligasi Rp 8,000,000,000 Rp 5,000,000,000 Rp 5,000,000,000
    Utang Bank Rp 6,000,000,000 Rp 4,000,000,000 Rp 4,000,000,000
    Ekuitas
    Modal Saham Rp 25,000,000,000 Rp 18,000,000,000 Rp 18,000,000,000
    Tambahan modal disetor Rp 23,000,000,000 Rp 15,000,000,000 Rp 15,000,000,000
    Saldo Laba Rp 23,000,000,000 Rp 15,000,000,000 Rp 19,000,000,000
    Total Rp 98,000,000,000 Rp 64,000,000,000 Rp 68,000,000,000

    Biaya Percetakan Saham Rp 800,000,000


    Biaya Penerbitan Saham Rp 950,000,000
    Biaya Akuntan Publik Rp 950,000,000
    Biaya Notaris Rp 900,000,000
    Biaya lain-lain Rp 900,000,000

    1 Jurnal Penggabungan Usaha


    Biaya Penggabungan Usaha Rp 52,000,000,000
    Modal Saham Rp 15,000,000,000
    Tambahan modal disetor Rp 30,000,000,000
    Kas Rp 4,000,000,000
    Obligasi Rp 3,000,000,000

    2 Jurnal Biaya Penggabungan Usaha


    Biaya Penggabungan Usaha Rp 4,500,000,000
    Kas Rp 4,500,000,000

    3 Perhitungan Goodwill
    Cost of Investment Rp 56,500,000,000
    Aset Bersih Rp 52,000,000,000
    Goodwill Rp 4,500,000,000

    4 Jurnal Penerimaan Aset bersih


    Kas Rp 5,000,000,000
    Piutang bersih Rp 3,500,000,000
    Persediaan Rp 4,500,000,000
    Aset Lancar Lainnya Rp 3,000,000,000
    Peralatan Rp 7,000,000,000
    Gedung Rp 22,000,000,000
    Kendaraan Bermotor roda 4 Rp 6,000,000,000
    Kendaraan Bermotor roda 2 Rp 3,000,000,000
    Tanah Rp 12,000,000,000
    Aset Non Lancar lainnya Rp 2,000,000,000
    Goodwill Rp 4,500,000,000
    Liabilitas Rp 16,000,000,000
    Cost of Investment Rp 56,500,000,000

    4 Jurnal Penutup PT. Pitulon


    Liabilitas Rp 16,000,000,000
    Ekuitas Rp 52,000,000,000
    Kas Rp 5,000,000,000
    Piutang bersih Rp 3,500,000,000
    Persediaan Rp 4,500,000,000
    Aset Lancar Lainnya Rp 3,000,000,000
    Peralatan Rp 7,000,000,000
    Gedung Rp 22,000,000,000
    Kendaraan Bermotor roda 4 Rp 6,000,000,000
    Kendaraan Bermotor roda 2 Rp 3,000,000,000
    Tanah Rp 12,000,000,000
    Aset Non Lancar lainnya Rp 2,000,000,000

    5 Transaksi Penggabungan Usaha


    PT. Sarwana Transaksi Penggabungan LPK Penggabungan
    Usaha Usaha
    Aset Lancar
    Kas Rp 7,000,000,000 -Rp 3,500,000,000 Rp 3,500,000,000
    Piutang bersih Rp 6,000,000,000 Rp 3,500,000,000 Rp 9,500,000,000
    Persediaan Rp 6,000,000,000 Rp 4,500,000,000 Rp 10,500,000,000
    Aset Lancar Lainnya Rp 4,000,000,000 Rp 3,000,000,000 Rp 7,000,000,000
    Aset Non Lancar
    Peralatan Rp 12,000,000,000 Rp 7,000,000,000 Rp 19,000,000,000
    Gedung Rp 30,000,000,000 Rp 22,000,000,000 Rp 52,000,000,000
    Kendaraan Bermotor roda 4 Rp 9,000,000,000 Rp 6,000,000,000 Rp 15,000,000,000
    Kendaraan Bermotor roda 2 Rp 5,000,000,000 Rp 3,000,000,000 Rp 8,000,000,000
    Tanah Rp 15,000,000,000 Rp 12,000,000,000 Rp 27,000,000,000
    Aset Non Lancar lainnya Rp 4,000,000,000 Rp 2,000,000,000 Rp 6,000,000,000
    Goodwill Rp 4,500,000,000 Rp 4,500,000,000
    Total Aset Rp 98,000,000,000 Rp 64,000,000,000 Rp 162,000,000,000

    Liabilitas Lancar
    Utang Usaha Rp 6,000,000,000 Rp 4,000,000,000 Rp 10,000,000,000
    Utang Lancar lainnya Rp 7,000,000,000 Rp 3,000,000,000 Rp 10,000,000,000
    Liabilitas Jangka Panjang
    Utang Obligasi Rp 8,000,000,000 Rp 5,000,000,000 Rp 13,000,000,000
    Utang Bank Rp 6,000,000,000 Rp 4,000,000,000 Rp 10,000,000,000
    Obligasi Rp 3,000,000,000 Rp 3,000,000,000
    Ekuitas
    Modal Saham Rp 25,000,000,000 Rp 15,000,000,000 Rp 40,000,000,000
    Tambahan modal disetor Rp 23,000,000,000 Rp 30,000,000,000 Rp 53,000,000,000
    Saldo Laba Rp 23,000,000,000 Rp 23,000,000,000
    Total Rp 98,000,000,000 Rp 64,000,000,000 Rp 162,000,000,000

    2 Lembar saham Rp 1,300,000


    nilai nominal Rp 10,000
    nilai pasar Rp 30,000
    Kas Rp 4,000,000,000
    Obligasi Rp 3,000,000,000

    PT. Sarwana PT. Pitulon


    Keterangan
    Nilai Wajar Nilai Buku Nilai Wajar
    Aset Lancar
    Kas Rp 7,000,000,000 Rp 5,000,000,000 Rp 5,000,000,000
    Piutang bersih Rp 6,000,000,000 Rp 3,500,000,000 Rp 3,500,000,000
    Persediaan Rp 6,000,000,000 Rp 4,500,000,000 Rp 4,500,000,000
    Aset Lancar Lainnya Rp 4,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
    Aset Non Lancar
    Peralatan Rp 12,000,000,000 Rp 8,000,000,000 Rp 7,000,000,000
    Gedung Rp 30,000,000,000 Rp 20,000,000,000 Rp 22,000,000,000
    Kendaraan Bermotor roda 4 Rp 9,000,000,000 Rp 5,000,000,000 Rp 6,000,000,000
    Kendaraan Bermotor roda 2 Rp 5,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
    Tanah Rp 15,000,000,000 Rp 10,000,000,000 Rp 12,000,000,000
    Aset Non Lancar lainnya Rp 4,000,000,000 Rp 2,000,000,000 Rp 2,000,000,000
    Total Aset Rp 98,000,000,000 Rp 64,000,000,000 Rp 68,000,000,000

    Liabilitas Lancar
    Utang Usaha Rp 6,000,000,000 Rp 4,000,000,000 Rp 4,000,000,000
    Utang Lancar lainnya Rp 7,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
    Liabilitas Jangka Panjang
    Utang Obligasi Rp 8,000,000,000 Rp 5,000,000,000 Rp 5,000,000,000
    Utang Bank Rp 6,000,000,000 Rp 4,000,000,000 Rp 4,000,000,000
    Ekuitas
    Modal Saham Rp 25,000,000,000 Rp 18,000,000,000 Rp 18,000,000,000
    Tambahan modal disetor Rp 23,000,000,000 Rp 15,000,000,000 Rp 15,000,000,000
    Saldo Laba Rp 23,000,000,000 Rp 15,000,000,000 Rp 19,000,000,000
    Total Rp 98,000,000,000 Rp 64,000,000,000 Rp 68,000,000,000

    Biaya Percetakan Saham Rp 800,000,000


    Biaya Penerbitan Saham Rp 950,000,000
    Biaya Akuntan Publik Rp 950,000,000
    Biaya Notaris Rp 900,000,000
    Biaya lain-lain Rp 900,000,000

    1 Jurnal Penggabungan Usaha


    Biaya Penggabungan Usaha Rp 46,000,000,000
    Modal Saham Rp 13,000,000,000
    Tambahan modal disetor Rp 26,000,000,000
    Kas Rp 4,000,000,000
    Obligasi Rp 3,000,000,000

    2 Jurnal Biaya Penggabungan Usaha


    Biaya Penggabungan Usaha Rp 4,500,000,000
    Kas Rp 4,500,000,000

    3 Perhitungan Goodwill
    Cost of Investment Rp 50,500,000,000
    Aset Bersih Rp 52,000,000,000
    Goodwill -Rp 1,500,000,000

    4 Jurnal Penerimaan Aset bersih


    Kas Rp 5,000,000,000
    Piutang bersih Rp 3,500,000,000
    Persediaan Rp 4,500,000,000
    Aset Lancar Lainnya Rp 3,000,000,000
    Peralatan Rp 7,000,000,000
    Gedung Rp 22,000,000,000
    Kendaraan Bermotor roda 4 Rp 6,000,000,000
    Kendaraan Bermotor roda 2 Rp 3,000,000,000
    Tanah Rp 12,000,000,000
    Aset Non Lancar lainnya Rp 2,000,000,000
    Liabilitas Rp 16,000,000,000
    Cost of Investment Rp 50,500,000,000
    Saldo Laba Rp 1,500,000,000

    4 Jurnal Penutup PT. Pitulon


    Liabilitas Rp 16,000,000,000
    Ekuitas Rp 52,000,000,000
    Kas Rp 5,000,000,000
    Piutang bersih Rp 3,500,000,000
    Persediaan Rp 4,500,000,000
    Aset Lancar Lainnya Rp 3,000,000,000
    Peralatan Rp 7,000,000,000
    Gedung Rp 22,000,000,000
    Kendaraan Bermotor roda 4 Rp 6,000,000,000
    Kendaraan Bermotor roda 2 Rp 3,000,000,000
    Tanah Rp 12,000,000,000
    Aset Non Lancar lainnya Rp 2,000,000,000

    5 Transaksi Penggabungan Usaha


    PT. Sarwana Transaksi Penggabungan LPK Penggabungan
    Usaha Usaha
    Aset Lancar
    Kas Rp 7,000,000,000 -Rp 3,500,000,000 Rp 3,500,000,000
    Piutang bersih Rp 6,000,000,000 Rp 3,500,000,000 Rp 9,500,000,000
    Persediaan Rp 6,000,000,000 Rp 4,500,000,000 Rp 10,500,000,000
    Aset Lancar Lainnya Rp 4,000,000,000 Rp 3,000,000,000 Rp 7,000,000,000
    Aset Non Lancar
    Peralatan Rp 12,000,000,000 Rp 7,000,000,000 Rp 19,000,000,000
    Gedung Rp 30,000,000,000 Rp 22,000,000,000 Rp 52,000,000,000
    Kendaraan Bermotor roda 4 Rp 9,000,000,000 Rp 6,000,000,000 Rp 15,000,000,000
    Kendaraan Bermotor roda 2 Rp 5,000,000,000 Rp 3,000,000,000 Rp 8,000,000,000
    Tanah Rp 15,000,000,000 Rp 12,000,000,000 Rp 27,000,000,000
    Aset Non Lancar lainnya Rp 4,000,000,000 Rp 2,000,000,000 Rp 6,000,000,000
    Total Aset Rp 98,000,000,000 Rp 59,500,000,000 Rp 157,500,000,000

    Liabilitas Lancar
    Utang Usaha Rp 6,000,000,000 Rp 4,000,000,000 Rp 10,000,000,000
    Utang Lancar lainnya Rp 7,000,000,000 Rp 3,000,000,000 Rp 10,000,000,000
    Liabilitas Jangka Panjang
    Utang Obligasi Rp 8,000,000,000 Rp 5,000,000,000 Rp 13,000,000,000
    Utang Bank Rp 6,000,000,000 Rp 4,000,000,000 Rp 10,000,000,000
    Obligasi Rp 3,000,000,000 Rp 3,000,000,000
    Ekuitas
    Modal Saham Rp 25,000,000,000 Rp 13,000,000,000 Rp 38,000,000,000
    Tambahan modal disetor Rp 23,000,000,000 Rp 26,000,000,000 Rp 49,000,000,000
    Saldo Laba Rp 23,000,000,000 Rp 1,500,000,000 Rp 24,500,000,000
    Total Rp 98,000,000,000 Rp 59,500,000,000 Rp 157,500,000,000

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