Jawaban:

*70% Kepemilikan
Acquisition cost 5,999,000,000
Implied value of the full investe 8,570,000,000
Minority interest (30%) 2,571,000,000

Book value 5,623,000,000

Excess over book valie 2,947,000,000

A. Allocate to:
Building 749,000,000
Goodwill 2,198,000,000

B. Jurnal Pembelian

Investment in Subsidiary (PT J) 5,999,000,000

Cash 5,999,000,000

C. Jurnal Eliminasi

Capital stock (PT J) 2,999,000,000

Retained Earnings 2,624,000,000
Building 749,000,000
Goodwill 2,198,000,000
Investment in Subsidiary 5,999,000,000
NCI 2,571,000,000
PT J BS
Share Capital 2,999,000,000
Retained Earnings 2,624,000,000
Net assets 5,623,000,000

FV of Net assets 5,623,000,000

Add:FV Plant 749,000,000
FV of Net assets acquisition 6,327,000,000
Jawaban:
75% Kepemilikan PT L
Acquisition cost: 1,222,000,000 Share capital
Implied value of the full investee 1,629,333,333 Retained earnings
Minority interest (25%) 407,333,333 Net assets

Book value 1,240,000,000

Excess over book value 389,333,333

Amortisasi / tahun 38,933,333

A. Jurnal Pembelian
Investment in subsidiary (PT L) 1,222,000,000
Cash 1,222,000,000

B. Depresiasi / tahun
Machinery 389,333,333
Useful life (10 years) 10
Depresiasi / thn 38,933,333

C. Income
PT L Net Income 340,000,000
Less: Depreciation (38,933,333)
Adjusted net income 301,066,667

PT K's shares 225,800,000

NCI's shares 75,266,667

D. Dividend
PT L Dividend 200,000,000

PT K's shares 150,000,000

NCI's shares 50,000,000

E. Consolidation entries

1. Eliminate income and dividends

Dr Income from PT L 225,800,000
Cr Dividend 150,000,000
Cr Investment in PT L 75,800,000

2. Record NCI
Dr NCI (PL) 75,266,667
Cr Dividend 50,000,000
Cr NCI (BS) 25,266,667

3. Eliminate investment and equity

Dr Capital stock 830,000,000
Dr Retained earnings (Beg) 410,000,000
Dr Machinery 389,333,333
Cr Investment in PT L 1,222,000,000
Cr NCI 407,333,333

4. Amortise excess BV
Dr Depreciation expenses (PL) 38,933,333
Cr Accumulated depreciation - machinery 38,933,333
 830,000,000
tained earnings 410,000,000
1,240,000,000