|Kasus 4 | \Invesment . cost 14. Cash yang diserahican 1 {00.000.000 12, Obiigasi (Fy ‘bund, duminar $00.000.000) 5 4hn + 600.000.000 _ Semianuary 107% » een Ae \avesment Cost Ge0.000.000 _ Penentuan ade atau vidarnye Excess Peroichan investasi \nvesment Cost : + €00,000.000 BV aset neto /eruitasi yang, diperoich ee Common stock , Par 10,000 + 30@,000.000 Share Premium > 140.0000 | RE o> + (0.000 -000 BU aset neto/equitasi yg digeroieh + @00.000.000 Excess Cretebthan) . Oo Ournat Q) Femberian aset neko och PT Papi » : % Fan Invesment iN PT Sapi 3: “Co0.000.000 ak ssi Cash » ape ae -_ Bond fayabre. im $00.000..000 | | zl !@ ducner fergpobungan PT Sagi Ke PT Mogi vn 32an_ Cash ___+ 1$.000.000 =." at Account Teceivobie . _#20.900.000 _ aq Anvéhtory : meh i “5434 0,000-000 _ on Prepaid Insurance = $.0W.000 - = +: land ' +200 000-000 buitding net > 80.000.000 _ | Equipment net - et hes +300 .000.000. ~ _?@ bes Account fayabie é (00.0000 | Accrued. expense re Soop. \nvesment in PT. Sagi + 00.000. Neraca PT Papi: seteiah Kombinasi bisnis dengan ¢T Sapi PT agi Statement OF Financial Pos:sion fer % Sanuari 2020 Account | Saido Awa Efe. fembetian Fengzabungan Saido \avestasi Cash 200-000-000 |~ 'So .c00-000 Account receivalne (S0.000.000 Inventory 200 .000.000 Prepaid {surance 215-000-000 Land 100.000. 000Account Investast Guiding et _ {300.000.000 Equipment, net 220.000.000 Efen Fembetia 360.000 .0OU $20.000.c00 1-705. 000-000 > Fembayaran FAS + FU ordinary share 499 ditecbitkan C4a.000 x2000/\br) + Tokar \nvesment Cost: } - Jo Renentuan ade /zidarnye excess feraizhan investasi + Wavesment Cost LOY aset neto/equitasi yo diperoteh Common stock 16-000 = Share fremium : ‘= pn ‘ 500-000 Retained earning ' 7 aren 4 30-000- Excess Cketebi han) ovat “Aset 1.19S.000.000 Account fayalne 18.000 ,000 15.900 .000 Accrued expense 38-000 .c00 85.00.00 Bonds fayabie © 500.000 . 000 Common Stoct= , Par 10-002) S¢0.000.000 $S0.000.000 Share: Fremium 290 000.000 200 000-000 Retained «earning j2gs -000-000 34S .200. C00 lotat labitity A Equity |1.t9S.000.000 1.40 000. 000 if Kasus S {nvesmen’ Cost: + (0,000.000 = , §0.000-000 ————— 7 Q0:000.000 + 90 000-000 70.500:000 ——! 19.S00- 009Penyebab adanye Excess - . 1. -Kenaikan. /enucunan Fu aset tabinitas ‘bv eu — Mososi 7 Cash i : \2.o00.000 | (2 oo.aep. o- oF ae - —_ 4.00-00 4000-000 ~$09.000 _ (nventory \y.S00-000 29.000-000 + 3:600.000 Prepaid \nsueance #2.AGS-coD 2Ao.wo Land 22.500.000 27,000-0900 + 4.500.000 ' Buitding 30.000-000 3400-WP + 4,.000-c00_ Equipment \@- 750-000 \] 500-000 -{. 250-000 _ Accrued expense 4,860-c0 450.000 4.4, 410.000. 1 Bond (@.so0-000- 7.000.000» — _ S¥0-WO Kenaikan Fu aset dan tabiitas + 14,160.00 2. Goodwit : 6.340.000 Tota excess . 19,500.00 0 Jurnat « Peroiwhan PT foni akas tnvestasinye ke PT Soni 2 Jon \avesment In PT Soni + 20.000-000 oe os ace aoe olka Common Stock ; - =. 4-000 _ Share ‘Premium * 4o.000-002 | 2 20n Nave sment Exyense po Share Premium Cash3. Durnat Pengambitarihan aset bersih pr Sone oieh pr foni 2 2an Cash | ___ AIR {aventory 7 Prepaid tsurance Land buitding Equipment Goodwin Account fayohe Accrved expense Note Payabre Bond Investment in PT Soni + (t-Goo-090 400.000” 20.00.00 + 2.10.00 227,000 oo * 34.000 coo —_ 217-500-000 + $-340-000 + 10.50.00 + 480.000 + 4-S00-co0 = {7.000.000 = 90 000.000ckatement of Fieancial Position ~ Por 2 tonuari 2018 Seuko fer fembetan | ferppalounenn , Awa Investrast | dart PT Soni | Cash 42.000-000 |~15.000.000 |12.600.000 9.cc0.0! Arr 15..0u0 -P00 4.000.000 9.060.000 \nventory ss.qup-0U0 20.00.000 _/1S.000.0t0 Prepaid Insurance 7.200.000 2.1¢0.000 | 9.0. land J5-000 -vou 27.000.008 |to2-0e0.c00 buiiding net {00.000 - 000 34.000 .000 |124.000.00 Equipment net G2.500-000. | 17-§00-000 0.000.000 Goodwin Total Aset 350 700.000 5.340.000 _| Account fayabie 38.$00.000 samme Accrued expense 1G.2.00.000 Me -660.000 Nore Payahe 15-000.090 16).500.<00 Bond 7 5S-000.000 pom.000 Common Stock 2.000.000 |+ 40.000.060 oonet0| Share Premium 75,000.00 | 4.49.000000 - 1$.00.00| Retained earning - te0.000.000 |- 5.00.00 - ‘gszone Tota (abiity and equit