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7/25/2019 Tugas AKL P1-3
3/14
SOAL A
Untuk Metode Akuisisi
1) Jurnal Pencatatan Penerbitan saham 25.000 Lembar saham
Inestment In P! "in #$%0 & 25.000) $1'500'000
(ommon "tock $10 #$10 & 25.000) $250'000
API( #Additional Paid (aital) $1'250'000
2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha
Inestment -&ense $%0'000
API( $0'000
(ash $100'000
/) Perhitun,an 3ILL
4ilai Inestasi $1'500'000
air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000
GOODWILL $/%0'000
) Jurnal Pen,,abun,an Usaha
(ash $20'000
Inentories $120'000
ther (urrent Assets $200'000
Land $200'000
Plant and e8uiment 7 net $900'0003ILL $/%0'000
Liabilities $100'000
Inestment in P! "in $1'500'000
Untuk Metode Mer,er
1) Jurnal Pencatatan Penerbitan saham 25.000 Lembar saham
Inestment In P! "in #$%0 & 25.000) $1'500'000
(ommon "tock $10 #$10 & 25.000) $250'000
API( #Additional Paid (aital) $1'250'000
2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha
Inestment -&ense $%0'000
7/25/2019 Tugas AKL P1-3
4/14
API( $0'000
(ash $100'000
/) Perhitun,an 3ILL
4ilai Inestasi $1'500'000
air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000
GOODWILL $/%0'000
) Jurnal Pen,,abun,an Usaha
(ash $2%0'000
Inentories $220'000
ther (urrent Assets $00'000
Land $/%0'000
Plant and e8uiment 7 net $2'000'000
3ILL $/%0'000
Liabilities $500'000
(aital stock $10 ar $1'000'000
Additional aid7in caital $00'000
:etained earnin,s $200'000
Inestment in P! "in $1'500'000
7/25/2019 Tugas AKL P1-3
5/14
P! PA:
P! "I4
;istorical (ost
(ash $20'000 $20'000
Inentories $100'000 $%0'000
ther (urrent Assets $200'000 $1
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Plant and -8uiment 7 net $1'/00'000 $00'000
Total Asset ### $700,000
Liabilities $00'000 $100'000
(aital stock $10 ar $1'000'000 $200'000
Additional aid7in caital $00'000 $100'000
:etained earnin,s $200'000 $/00'000
Total Liabilities and owners' equity ### $700,000
P! PA:P! "I4
air 6alue
(ash $20'000 $20'000
Inentories $100'000 $120'000
ther (urrent Assets $200'000 $200'000
Land $1%0'000 $200'000
Plant and -8uiment 7 net $1'/00'000 $900'000
3ILL $/%0'000
Total Asset ### $,!00,000
Liabilities $00'000 $100'000
(aital stock $10 ar $1'000'000 $250'000
Additional aid7in caital $00'000 $1'250'000
:etained earnin,s $200'000 $0
Total Liabilities and owners' equity ### $,!00,000
7/25/2019 Tugas AKL P1-3
7/14
P! "I4
air 6alue
$20'000
$120'000
$200'000
$200'000
$900'000
###
$100'000
$00,000
P-4=-"UAIA4*ALA4(-
-*I! >:-I!
$100'000 $1%0'000
$220'000
$00'000$/%0'000
$2'000'000
$/%0'000
$0 $00,000 ###
$500'000
$1'250'000
$0'000 $1'%10'000
$%0'000 $10'000
$00,000 $0 ###
P! "I4
air 6alue
$20'000
$120'000
$200'000
$200'000
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$900'000
###
$100'000
$00,000
P-4=-"UAIA4*ALA4(-
-*I! >:-I!
$100'000 $1%0'000
$220'000
$00'000
$/%0'000
$2'000'000
$/%0'000
$0 $00,000 ###
$500'000
$1'250'000
$0'000 $1'%10'000
$%0'000 $10'000
$00,000 $0 ###
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SOAL "
Untuk Metode Akuisisi
1) Jurnal Pencatatan Penerbitan saham 15.000 Lembar saham
Inestment In P! "in #$%0 & 15.000) $?00'000
(ommon "tock $10 #$10 & 15.000) $150'000
API( #Additional Paid (aital) $950'000
2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha
Inestment -&ense $%0'000
API( $0'000
(ash $100'000
/) Perhitun,an 3ILL
4ilai Inestasi $?00'000
air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000
GATI% GOODWILL 7$20'000
) Jurnal Pen,,abun,an Usaha
(ash $20'000
Inentories $120'000
ther (urrent Assets $200'000
Land $200'000
Plant and e8uiment 7 net $900'000Liabilities $100'000
Inestment in P! "in $?00'000
ain n *ur,ain Purchase $20'000
Untuk Metode Mer,er
1) Jurnal Pencatatan Penerbitan saham 15.000 Lembar saham
Inestment In P! "in #$%0 & 15.000) $?00'000
(ommon "tock $10 #$10 & 15.000) $150'000
API( #Additional Paid (aital) $950'000
2) Jurnal Pencatatan *ia+a Pen,,abun,an Usaha
7/25/2019 Tugas AKL P1-3
10/14
Inestment -&ense $%0'000
API( $0'000
(ash $100'000
/) Perhitun,an 3ILL
4ilai Inestasi $?00'000
air 6alue 4et Asset #$ 1.20.000 7 $ 100.000) $1'10'000
GATI% GOODWILL 7$20'000
) Jurnal Pen,,abun,an Usaha
(ash $1%0'000
Inentories $220'000
ther (urrent Assets $00'000
Land $/%0'000
Plant and e8uiment 7 net $2'000'000
Liabilities $500'000
(aital stock $10 ar $1'000'000
Additional aid7in caital $/%0'000
:etained earnin,s $10'000
Inestment in P! "in $?00'000
ain n *ur,ain Purchase $20'000
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Land $1%0'000 $0'000
Plant and -8uiment 7 net $1'/00'000 $00'000
Total Asset ### $700,000
Liabilities $00'000 $100'000
(aital stock $10 ar $1'000'000 $200'000
Additional aid7in caital $00'000 $100'000
:etained earnin,s $200'000 $/00'000
Total Liabilities and owners' equity ### $700,000
P! PA:P! "I4
air 6alue
(ash $20'000 $20'000
Inentories $100'000 $120'000
ther (urrent Assets $200'000 $200'000
Land $1%0'000 $200'000
Plant and -8uiment 7 net $1'/00'000 $900'000
3ILL
Total Asset ### $,&0,000
Liabilities $00'000 $100'000
(aital stock $10 ar $1'000'000 $150'000
Additional aid7in caital $00'000 $950'000
:etained earnin,s $200'000 $0
ain n *ur,ain Purchase $20'000Total Liabilities and owners' equity ### $,000,000
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P! "I4
air 6alue
$20'000
$120'000
$200'000
$200'000
$900'000
###
$100'000
$00,000
P-4=-"UAIA4*ALA4(-
-*I! >:-I!
$100'000 $1%0'000
$220'000
$00'000$/%0'000
$2'000'000
$0
$0 $00,000 ###
$500'000
$1'150'000
$0'000 $1'110'000
$%0'000 $10'000
$20'000$00,000 $0 ###
P! "I4
air 6alue
$20'000
$120'000
$200'000
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$200'000
$900'000
###
$100'000
$00,000
P-4=-"UAIA4*ALA4(-
-*I! >:-I!
$100'000 $1%0'000
$220'000
$00'000
$/%0'000
$2'000'000
$0
$0 $00,000 ###
$500'000
$1'150'000
$0'000 $1'110'000
$%0'000 $10'000
$20'000$00,000 $0 ###