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    AKL KASUS 4A

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    14 views6 pages

    Akl Kasus 4a

    Uploaded by

    Octa Viani

    Copyright:

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

    Jurnal saat akuisisi

    Harga perolehan 1,225,000,000


    Beban merger 10,000,000
    Nilai investasi 1,235,000,000

    NB Ekuitas anak
    Saham biasa 200,000,000
    Agio saham 500,000,000
    Saldo laba 500,000,000
    1,200,000,000
    100% 1,200,000,000
    35,000,000

    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 435,000,000
    Bangunan dan Peralatan 490,000,000
    Goodwill 10,000,000
    Utang 195,000,000
    Kas 1,225,000,000
    Beban merger 10,000,000

    1,430,000,000 1,430,000,000

    Nilai wajar aset


    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 435,000,000
    Bangunan dan Peralatan-neto 490,000,000
    1,420,000,000
    Liabilitas 195,000,000
    Total nilai wajar aset bersih yang teridentifikasi 1,225,000,000
    1,235,000,000
    Goodwill 10,000,000

    Nilai Buku Nilai Wajar Selisih


    Kas 150,000,000 150,000,000 0
    Piutang 75,000,000 75,000,000 0
    Persediaan 270,000,000 270,000,000 0
    Tanah 400,000,000 435,000,000 35,000,000
    Bangunan dan Peralatan-neto 500,000,000 490,000,000 10,000,000
    Utang 195,000,000 195,000,000 0
    1,200,000,000 1,225,000,000 45,000,000
    Investasi dalam saham PT Aku 1,225,000,000
    Akumulasi Penyesuaian 100,000,000
    Utang 195,000,000
    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 400,000,000
    Bangunan dan Peralatan 600,000,000
    Keuntungan penjualan aset 25,000,000

    1,520,000,000 1,495,000,000
    25,000,000
    1,520,000,000 1,520,000,000
    Beban Konsolidasi 10,000,000
    Kas 10,000,000
    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 420,000,000
    Bangunan dan Peralatan 505,000,000
    Goodwill 10,000,000
    Utang 195,000,000
    Kas 1,225,000,000
    Beban Konsolidasi 10,000,000

    1,430,000,000 1,430,000,000

    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 430,000,000
    Bangunan dan Peralatan 495,000,000
    Goodwill 10,000,000
    Utang 195,000,000
    Kas 1,225,000,000
    Beban Konsolidasi 10,000,000

    1,430,000,000 1,430,000,000

    PT AKU
    Nilai Buku Nilai Wajar Selisih
    Kas 150,000,000 150,000,000 0
    Piutang 75,000,000 75,000,000 0
    Persediaan 270,000,000 270,000,000 0
    Tanah 400,000,000 420,000,000 20,000,000
    Bangunan dan Peralatan-neto 500,000,000 505,000,000 5,000,000
    Utang 195,000,000 195,000,000 0
    1,200,000,000 1,225,000,000 25,000,000

    PT KAMU
    Nilai Buku Nilai Wajar Selisih
    Kas 150,000,000 150,000,000 0
    Piutang 75,000,000 75,000,000 0
    Persediaan 270,000,000 270,000,000 0
    Tanah 400,000,000 430,000,000 30,000,000
    Bangunan dan Peralatan-neto 500,000,000 495,000,000 5,000,000
    Utang 195,000,000 195,000,000 0
    1,200,000,000 1,225,000,000 35,000,000

    PT AKU
    Investasi dalam saham PT Aku 1,225,000,000
    Akumulasi Penyesuaian 100,000,000
    Utang 195,000,000
    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 400,000,000
    Bangunan dan Peralatan 600,000,000
    Keuntungan penjualan aset 25,000,000

    1,520,000,000 1,495,000,000
    25,000,000
    1,520,000,000 1,520,000,000

    PT KAMU
    Investasi dalam saham PT Kamu 1,225,000,000
    Akumulasi Penyesuaian 100,000,000
    Utang 195,000,000
    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 400,000,000
    Bangunan dan Peralatan 600,000,000
    Keuntungan penjualan aset 25,000,000
    1,520,000,000 1,495,000,000
    25,000,000
    1,520,000,000 1,520,000,000
    Jurnal saat akuisisi
    Harga perolehan 1,225,000,000
    Beban merger 10,000,000
    Nilai investasi 1,235,000,000

    NB Ekuitas anak
    Saham biasa 200,000,000
    Agio saham 500,000,000
    Saldo laba 500,000,000
    1,200,000,000
    100% 1,200,000,000
    35,000,000

    PT AKU
    Nilai wajar aset
    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 420,000,000
    Bangunan dan Peralatan-neto 505,000,000
    1,420,000,000
    Liabilitas 195,000,000
    Total nilai wajar aset bersih yang teridentifikasi 1,225,000,000
    1,235,000,000
    Goodwill 10,000,000

    PT KAMU
    Nilai wajar aset
    Kas 150,000,000
    Piutang 75,000,000
    Persediaan 270,000,000
    Tanah 430,000,000
    Bangunan dan Peralatan-neto 495,000,000
    1,420,000,000
    Liabilitas 195,000,000
    Total nilai wajar aset bersih yang teridentifikasi 1,225,000,000
    1,235,000,000
    Goodwill 10,000,000

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