Lembar Jawaban

Nama Mohammad Aqshal Aditrahutama Putra Sigit

Kelas 1706621010
NIM S1 Akuntansi A 2021
Kuis AKL 1
Soal Tipe B

1 PT ABC yang mengakuisisi PT XYZ (80%)

Total Aset PT XYZ
Total Kewajiban PT XYZ
Aset Bersih
Selisih (Gain on Bargain)

Kesimpulannya, PT XYZ rugi karena Aset Bersih nya dibeli dengan harga yang lebih murah

3 PT ABC DAN ENTITAS ANAK

CONSOLIDATION WORKSHEET
Rp 45,291
Neraca Saldo Jurnal Konsolidasi
Nama Akun
ABC XYZ Dr.
Income statement
Sales Rp 325,000,000 Rp 125,000,000
Less : COGS Rp 175,000,000 Rp 68,250,000
Depr. Exp Rp 70,000,000 Rp 31,900,000
S&A Exp Rp 25,000,000 Rp 20,250,000
Income from PT XYZ Rp 3,680,000 Rp 3,680,000
Consolidated Net Income Rp 58,680,000 Rp 4,600,000
NCI in Net Income Rp 920,000
Controlling Interest in Net Income Rp 58,680,000 Rp 4,600,000

Statement of Retained Earnings

Beginning Balance Rp 300,000,000 Rp 150,000,000 Rp 150,000,000
Add : Net Income Rp 58,680,000 Rp 4,600,000 Rp 4,600,000
Less : Dividend -Rp 12,500,000 -Rp 7,500,000
Ending Balance Rp 346,180,000 Rp 147,100,000 Rp 154,600,000

Balance Sheet
Cash Rp 105,000,000 Rp 85,000,000
Acc. Receivable Rp 70,300,000 Rp 45,280,000
Inventory Rp 51,450,000 Rp 37,150,000
Investment in PT XYZ Rp 243,674,000
Land Rp 393,000,000 Rp 145,000,000
Building Rp 500,000,000 Rp 110,500,000
Vehicle Rp 180,000,000 Rp 57,000,000
Equipment Rp 100,000,000 Rp 52,500,000
 -Rp 280,000,000 -Rp 69,250,000
Less : Acc. Depr. -Rp 157,500,000 -Rp 35,050,000
Total Asset -Rp 75,000,000 -Rp 35,000,000
Rp 1,130,924,000 Rp 393,130,000
Acc. Payable
Bonds Payable Rp 216,500,000 Rp 45,000,000
Common Stock Rp 120,750,000 Rp 51,030,000
Retained Earnings Rp 500,000,000 Rp 150,000,000
NCI in NA of PT XYZ Rp 300,000,000 Rp 150,000,000
Total L&E

2 investment in PT XYZ Rp 240,000,000

Cash Rp 240,000,000

Investment in PT XYZ
Income from
 Rp 240,000,000
Rp 393,130,000
Rp 96,030,000
Rp 297,100,000
Rp 57,100,000

Jurnal Konsolidasi
Konsolidasian
Cr.

Rp 450,000,000
Rp 243,250,000
Rp 101,900,000
Rp 45,250,000
Rp -
Rp 59,600,000
Rp 920,000
Rp 58,680,000

Rp 300,000,000
Rp 58,680,000
Rp 7,500,000 -Rp 12,500,000
Rp 7,500,000 Rp 346,180,000

Rp 243,674,000
Rp 60,918,500

Rp 60,000,000