Nama : Diva Alifia

NIM : 40011121060052
Kelas :B

Jurnal Investasi
Tanggal Keterangan Ref Debit
2-Jan Investasi pada PT borneo Rp 43,000,000,000
Modal saham
Tambahan modal disetor
Kas
Liabilitas wesel

Perhitungan Goodwill
CT + Fair value - INA
Rp43.000.000.000 + Rp4.000.000.000 - Rp20.000.000.000
Rp27,000,000,000
 Kredit

Rp 13,000,000,000
Rp 26,000,000,000
Rp 2,000,000,000
Rp 2,000,000,000
 Perubahan PT Raiders
Keterangan PT Raiders Perubahan PT Raiders
Aset lancar
Kas Rp 5,000,000,000 -Rp 2,000,000,000
Investasi pada PT Borneo Rp 43,000,000,000
Piutang bersih Rp 5,000,000,000
Persediaan Rp 5,000,000,000
Perlengkapan Rp 4,500,000,000
Peralatan Rp 3,500,000,000
Aset non lancar Rp 41,000,000,000
Gedung Rp 25,000,000,000
Kendaraan bermotor roda 4 Rp 12,000,000,000
Kendaraan bermotor roda 2 Rp 4,000,000,000
Tanah Rp 15,000,000,000
Jumlah aset Rp 79,000,000,000
Liabilitas lancar
Liabilitas usaha Rp 7,500,000,000
Liabilitas lainnya Rp 7,500,000,000
Liabilitas wesel Rp 2,000,000,000
Ekuitas
Modal saham (@10.000) Rp 23,000,000,000 Rp 13,000,000,000
Tambahan modal disetor Rp 19,000,000,000 Rp 26,000,000,000
Saldo laba Rp 22,000,000,000
Jumlah ekuitas & liabilitas Rp 79,000,000,000 Rp 41,000,000,000
 PT Raiders

Rp 3,000,000,000
Rp 43,000,000,000
Rp 5,000,000,000
Rp 5,000,000,000
Rp 4,500,000,000
Rp 3,500,000,000

Rp 25,000,000,000
Rp 12,000,000,000
Rp 4,000,000,000
Rp 15,000,000,000
Rp 120,000,000,000

Rp 7,500,000,000
Rp 7,500,000,000
Rp 2,000,000,000

Rp 36,000,000,000
Rp 45,000,000,000
Rp 22,000,000,000
Rp 120,000,000,000