PEMBAHASAN LATIHAN SOAL AKL 1 TM 1

Chapter 1 – Business Combinations

Pilihan Ganda Hitungan

No.2
Investment Cost  $1,600,000
Assets and Liabilities of Sun Corporation on April 1 follow:
BV FV
Cash $160,000 $160,000
Inventory 480,000 380,000
Property and equipment (net 960,000 1,120,000
of accumulated depreciation
of $640,000)
Liabilities (360,000) (360,000)
Net Assets 1,240,000 1,300,000
Investment Cost  $1,600,000 > FV Net Assets  1,300,000
Goodwill  1,600,000 – 1,300,000 = $300,000

Isian
E1-3
Catatan: Saldo Normal Additional Paid in Capital adalah Kredit (jika bertambah maka
dikreditkan dan jika berkurang maka didebit)
Investment in Sumber 40,000,000
Common Stock, $20par 20,000,000
Additional Paid in Capital 20,000,000
Investment Expense 130,000
Additional Paid in Capital 270,000
Cash 400,000
Additional Paid in Capital = 20,000,000 – 270,000 = 19,730,000
E1-4
On July 1, Winter Inc. paid $50,000,000 in cash to acquire Summer Inc. Summer was
dissolved after the acquisition. Information for the fair values of Summer Inc.’s net assets is
as follows (in thousands):
January 1 July 1
Cash $10,000,000 $12,000,000
Accounts Receivable 20,000,000 15,000,000
Inventories 25,000,000 32,000,000
Plant Assets 40,000,000 40,000,000
Accounts Payable 14,000,000 15,000,000
Note Payable 28,000,000 25,000,000
Investment Cost  $50,000,000 < FV Net Assets  $59,000,000
Gain from bargain purchase  $9,000,000