Thanks to Galih (3j Akun)

1. Pada tanggal 2 Januari 2011, Parto membeli aset neto Sule dengan menerbitkan
100,000 lembar sahamnya dengan nilai wajar $20/lembar dan menyerahkan
$400,000 tunai. Parto membayar biaya pendaftaran dan penerbitan saham $30,000
serta biaya kombinasi bisnis lainnya $60,000.
Sesaat sebelum kombinasi bisnis dilakukan, neraca kedua perusahaan
tampak sebagai berikut (dalam ribuan):
Parto at BV
Cash
Accounts Receivable-net
Notes Receivable-net
Inventory
Other current assets
Land
Building-net
Equipment-net
Total Assets
Accounts Payable
Mortgage payable, 10%
Capital Stock, $10 par
Additional paid-in capital
Retained Earnings
Total liabilities + equities

3,000
1,500
1,300
2,500
700
2,000
9,000
10,000
$30,000
1,000
5,000
10,000
8,000
6,000
$30,000

Sule at BV
240
300
360
420
180
100
700
700
$3,000
300
700
1,000
600
400
$3,000

Sule at FV
240
300
360
500
200
200
1,200
600
$3,600
300
700

Diminta :
1) Buatlah jurnal yang diperlukan Parto untuk mencatat transaksi
kombinasi bisnisnya
2) Buatlah neraca Parto sesaat setelah kombinasi bisnis dengan Sule!

Jawab :

Page | 50

a.

b.

Investment in Sule

2.400.000

Cash

400.000

Capital Stock-P

1.000.000

PIC-Capital Stock-P

1.000.000

Investment Expense

60.000

PIC-Capital Stock-P

30.000

Cash
c.

90.000

Cash

240.000

A/R-net

300.000

Note Receivable-net

360.000

Inventory

500.000

OCA

200.000

Land-net

200.000

Building-net

1.200.000

Equipment-net

600.000
A/P

300.000

Mortgage payable

700.000

Investment in Sule

2.400.000

Gain on Bargain Purchase

200.000

Neraca Awal
Cash

3,000

Accounts Receivable-net

1,500

adjust
240
(90)
(400)
300

Neraca
setelah
merger
2,750
1,800

Page | 51

Notes Receivable-net
Inventory
Other current assets
Land
Building-net
Equipment-net
Total Assets
Accounts Payable
Mortgage payable, 10%
Capital Stock, $10 par
Additional paid-in capital

1,300
2,500
700
2,000
9,000
10,000
$30,000

360
500
200
200
1,200
600

1,660
3,000
900
2,200
10,200
10,600
33,110

1,000
5,000
10,000
8,000

300
700
1,000
1,000
(30)
200
(60)

1,300
5,700
11,000
8,970,

Retained Earnings
Total liabilities + equities

2.

6,000

6,140

$30,000

33,110

Prabu Co. membeli 40% saham Sarah Inc. pada 1 Januari 2010 senilai

$2,240,000. Pada saat itu nilai tercatat dan nilai wajar asset dan liabilitas Sarah Co.
tampak sebagai berikut:

Cash
Accounts receivable net
Inventory (terjual di tahun 2010)
Other current assets
Land
Buildings net (masa manfaat 10
tahun)
Equipment net (masa manfaat 5
tahun)
Total Assets
Account Payable
Other current liabilities
Bonds Payable (jatuh tempo 5 tahun
lagi dari sejak pembelian saham S)
Capital Stock, $10 par
Retained Earnings
Total liabilities & Equities

Book Value
($)
450,000
650,000
1,000,000
200,000
900,000
1,500,000

Fair Value ($)

450,000
650,000
1,200,000
200,000
1,700,000
2,000,000

1,200,000

500,000

5,900,000
700,000
300,000
1,000,000

6,700,000
700,000
300,000
1,100,000

3,000,000
900,000
5,900,000

Untuk tahun 2010, Sarah melaporkan net income $1,400,000 dan

Page | 52

membayarkan dividend $600,000. Goodwill tidak diamortisasikan.

Saudara diminta untuk:

1) Membuat skedul alokasi kelebihan cost atas book value net asset
yang diperoleh
2) Menghitung besarnya Income from S 2010
3) Menentukan saldo Investment in S 31 Desember 2010
Cost Investment
Ekuitas S

2,240,000
3,900,000

Porsi 40%x 3,900,000

1,560,000

Kelebihan cost investment atas BV net aset-S

680.000

Alokasi kelebihan :
-- Undervalued Inventory

200.000x40%

80.000

-- Undervalued Land 800.000x40%

320.000

-- Undervalued Building 500.000x40%

200.000

-- Overvalued Equipment (700.000)x40%

(280.000)

-- Undervalued Bond Payable (100.000)x40%

(40,000)

-- Goodwill

400.000

-- Total

680.000

Income from S tahun 2010

-- Net Income S

1.400.000x40%

560.000

Page | 53

-- Amortisasi Inventory

(80.000)

-- Amortisasi Building 200.000/10th

(20.000)

-- Amortisasi Equipment (280.000)/5th

56.000

-- Amortisasi Bond Payable (40.000)/5th

8.000

Total Income from S tahun 2010

524.000

Investment in S per 31 Des 2010 (Cara 1)

Investment 1 Jan 2010

2.240.000

+ Income from S 2010

524.000

- Dividen

(240.000)

600.000x40%

Investment 31 Des 2010

2.524.000

Investment in S per 31 Des 2010 (Cara 2)

Ekuitas S per 31 Des 2010

4.700.000x40%

1.880.000

+ Goodwill

400.000

+ Unamortized Land

320.000

+ Unamortized Building 9/10x200.000

180.000

+ Unamortized Equipment 4/5x(280.000)

(224.000)

+ Unamortized Bond Payable4/5x(40.000)

(32.000)

Investment in S 31 Des 2010

2.524.000

Page | 54

3. P membeli 80% saham S pada 1 Januari 2008 senilai $236,000. Pada saat itu,
ekuitas S terdiri dari Capital stock $150,000 dan Retained earnings $100,000. Selisih
nilai perusahaan dengan nilai buku net aset dialokasikan 60% ke Buildings dan 40%
ke Machinery. Masa manfaat building 10 tahun; machinery 5 tahun. Metode
depresiasi garis lurus.

Laporan keuangan P dan S per 31 Desember 2010 adalah sbb:

P
Combined Income and Retained Earnings Statement for
the year ended Dec 31, 2010
Sales
Dividend income
Gain on sales of land
Cost of goods sold
Operating expenses
Net Income
Add: Retained earnings Jan I, 2010
Less: Dividend
Retained earnings Dec 3I, 2010
Balance Sheet at Dec 31,2010
Cash
Accounts Receivable
Diividend Receivable
Inventories
Land
Buildings net
Machinery net
Investment in S
Total assets
Accounts payable
Dividend payable
Other liabilities
Capital stock
Retained earnings
Total liabilities & equities

S (80%)

450,000
16,000
5,000
200,000
113,000
158,000
186,00
150,000
194,000

190,000

162,000
180,000
16,000
60,000
100,000
280,000
330,000
236,000
1,364,000
200,000
30,000
140,000
800,000
194,000
1,364,000

19,000
100,000

100,000
40,000
50,000
125,000
20,000
155,000

36,000
30,000
80,000
140,000
405,000
50,000
20,000
30,000
150,000
155,000
405,000

Informasi tambahan:

Page | 55

1. S menjual inventory ke P tahun 2009 $72,000 dan tahun 2010 $60,000. Di

dalam Inventory S akhir 2009 dan akhir 2010 termasuk unrealized profit
masing-masing $12,000 dan $10,000.
2. 1 Juli 2009 S menjual machinery ke P seharga $35,000; book valuenya
$28,000. Sisa masa manfaat machinery sejak penjualan tersebut adalah 3,5
tahun. Perusahaan menggunakan metode depresiasi garis lurus.
3. 1 Juni 2010 P menjual tanah ke S, nilai buku $15,000 dijual $20,000
4. Di dalam Accounts Receivable P, termasuk piutang kepada S sebesar
$10,000
Saudara diminta untuk membuat kertas kerja konsolidasi
a.

Investment in S

9.920

R/E beginning-P

9.920

*** 80%x(25.000-12.600)
b.

Sales

60.000
COGS

c.

COGS

60.000
10.000

Inventory
d.

10.000

R/E

9.600

NCI

2.400
COGS

e.

12.000

R/E

4.800

NCI

1.200

Acc-Depr Machine

1.000

Machine
f.

Acc-Depr Machine
Operating Expense

7.000
2.000
2.000

Page | 56

g.

Gain on Sale

5.000

Land
h.

A/P S

5.000
10.000

A/R P
i.

j.

k.

10.000

Building

21.600

Machinery

10.800

Capital Stock-S

150.000

R/E beginning-S

125.000

Investment in S

245.920

NCI

61.480

Operating Expense

6.300

Machine

3.600

Building

2.700

Dividend Receivable

16.000

Dividend Payable
l.

Dividend Income

16.000
16.000

Dividend
m. NCI expense

16.000
9.540

Dividend

4.000

NCI

4.540

****Income from S

50.000

Less : unrealized gain Inventory

(10.000)

Add : realized gain inventory

12.000

Page | 57

Add : realized gain machine

2.000

Less : Amortized Building

(2.700)

Less : Amortized Machine

(3.600)

Total

47.700

Porsi minoritas 20%

9,540

Total NCI

63.420

Cek NCI sbb :

Ekuitas S 31 Des 2010

305.000

Less : Unrealized gain inventory

(10.000)

Less : Unrealized gain Machine

(4.000)

Add : Unamortized Machine

18.900

Add : Unamortized Building

7.200

Total :

317.100

Porsi 20%

63.420

Page | 58

Kertas Kerja Konsolidasi P dan S per 31 Desember 2010 adalah sbb:

P

Combined
Income
and
Retained
Earnings Statement
for the year ended
Dec 31, 2010
Sales
Dividend income
Gain on sales of land
Cost of goods sold

450,000
16,000
5,000
200,000

190,000

Operating expenses

113,000

40,000

Net Income
NCI expense

158,000

50,000

Add:
Retained
earnings Jan I, 2010

186,000

125,000

Less: Dividend

150,000

20,000

Retained earnings
Dec 3I, 2010

194,000

155,000

162,000

19,000

Balance Sheet at Dec

31,2010
Cash

100,000

Adjustments &
Elimination

b.60,000
l.16,000
g.5,000
c.10,000
j.2,700
j.3,600

Consolidatd
statements

b.60,000
d.12,000
f.2,000

m.9,540
d.9,600
e.4,800
i.125,000

a.9,920
l.16,000
m.4,000

Page | 50

Accounts Receivable
Diividend Receivable
Inventories
Land
Buildings net
Machinery net

180,000
16,000
60,000
100,000
280,000
330,000

Investment in S
Unamortized excess
Total assets

236,000

Accounts payable
Dividend payable
Other liabilities
Capital stock
Retained earnings
Total liabilities &
equities
NCI

1,364,00
0
200,000
30,000
140,000
800,000
194,000
1,364,00
0

100,000
36,000
30,000
80,000
140,000

i.21,600
f.2,000
e.1,000
i.10,800
a.9,920
i.32,400

h.10,000
k.16,000
c.10,000
g.5,000
j.2,700
e.7,000
j.3,600
i.245,920
i.32,400

405,000
50,000
20,000
30,000
150,000
155,000
405,000

h.10,000
k.16,000
i.150,000

d.2,400
e.1,200

i.61,480
m.5,540

63,420

Page | 51