SALMA HATIAH/20210070016

AK21B
AKUNTANSI KEUANGAN LANJUTAN 1 SESI 4
Prime memperoleh 100% kepentingan Sun dengan harga $185. Berikut data laporan posisi
keuangan Sun:

Berdasarkan data yang disajikan di atas, maka:

a. analislah goodwill/gain on bargain purchase dan excess!
b. Buatlah jurnal eliminasi dan penyesuaian yang dibutuhkan
Jawaban
a. BV = $220 - $40 = $180
FV = $250 - $40 = $ 210
COST = $185
COST – FV = $185 - $210 = ($25) gain on bargain purchase
Excess Of Cost Over Bv = $185 - $180 = 5
Excess nya sebesar $30= 25 (gain on bargain) + 5 (excess cost over BV)

b. Jurnal Eliminasi Dan Penyesuaian

Capital stock 75
RE 105
Unamortized excess 30
Investment in Sun 210
Inventory 10*
Plant 20*
Unamortized excess 30

• 90-80 = 10
• 120-100 = 20