PEMBAHASAN SOAL KOMBINASI BISNIS
Soal 1
Tgl
Jurnal pembelian aset neto dari Sonya Uraian R Debit Kredit
2/1
Investment in Sonya
$600,000
Common stock $10
$300,000
Additional PIC
$300,000
Investment expense Additonal PIC Cash
$25,000 15,000 $40,000
Jurnal pengambilalihan neto dari Sonya Tgl 2/1
Uraian Current Asset
R
Debit
Kredit
80,000
Land
100,000
Building
100,000
Plant & Equipment
380,000
Liabilities
$60,000
Investment in Sonya
$600,000 $660,000
$660,000
Neraca Pandu setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Current Assets
170,000 Liabilities
Land
300,000
Building
400,000 Capital Stock
850,000
Plant&Equipment
600,000 PIC-C/S
435,000
R/E
1,470,000 Total Liabilities+OE Total
110,000
75,000
1,470,000
Soal 2
Tgl
Jurnal pembelian aset neto dari Sonya Uraian R Debit Kredit
2/1
Investment in Sonya
$640,000
Common stock
$320,000
Additional PIC
$320,000
Investment expense Additonal PIC Cash
$25,000 15,000 $40,000
Jurnal pengambilalihan neto dari Sonya Tgl
Uraian Current Asset
R
Debit 80,000
Land
100,000
Building
100,000
Plant & Equipment
380,000
Goodwill
Kredit
40,000
Liabilities
$60,000
Investment in Sonya
$640,000 $700,000
$700,000
Neraca Pandu setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Current Assets
170,000 Liabilities
Land
300,000
Building
400,000 Capital Stock
920,000
Plant&Equipment
600,000 PIC-C/S
405,000
Goodwill Total Assets
40,000 R/E 1,510,000 Total Liabilities+OE
110,000
75,000 1,510,000
Soal 3
Tgl
Jurnal pembelian aset neto dari Sonya Uraian R Debit Kredit
2/1
Investment in Sonya
$520,000
Common stock
$260,000
Additional PIC
$260,000
Investment expense Additonal PIC Cash
$25,000 15,000 $40,000
Jurnal pengambilalihan neto dari Sonya Tgl
Uraian Current Asset
R
Debit
Kredit
80,000
Land
100,000
Building
100,000
Plant & Equipment
380,000
Gain on Bargain Purchase
80,000
Liabilities
$60,000
Investment in Sonya
$520,000 $660,000
$660,000
Neraca Pandu setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Current Assets
170,000 Liabilities
Land
300,000
Building
400,000 Capital Stock
860,000
Plant&Equipment
600,000 PIC-C/S
345,000
R/E
Total Assets
1,470,000 Total Liabilities+OE
110,000
155,000
1,470,000
Soal 4
Tgl
Jurnal pembelian aset neto dari Sandra Uraian R Debit Kredit
2/1
Investment in Sandra
$2,600,000
Common stock
$1,000,000
Additional PIC
$1,000,000
Cash
Investment expense Additonal PIC Cash
600,000
$100,000 50,000 $150,000
Tgl
Jurnal pengambilalihan neto dari Sandra Uraian R Debit Cash
240,000
A/R
360,000
N/R
300,000
Inventory
420,000
Other current assets
180,000
Land
100,000
Building
600,000
Plant & Equipment
800,000
Excess value
600,000
Kredit
A/P
300,000
M/P
700,000
Investment in Sandra
2,600,000
Tgl
Jurnal pengalokasian excess valueUraian R Debit Inventory
80,000
Other Current asset
20,000
Land
100,000
Building
600,000
Kredit
Equipment
200,000
Excess value
600,000
Atau Jurnal pengambilalihan neto dari Sandra Tgl Uraian R Debit Kredit Cash
240,000
A/R
360,000
N/R
300,000
Inventory
500,000
Other current assets
200,000
Land
200,000
Building Plant & Equipment
1,200,000 600,000
A/P
300,000
M/P
700,000
Investment in Sandra
2,600,000
Neraca Pipa setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Cash
2,490,000 A/P
1,300,000
A/R
1,660,000 M/P
5,700,000
N/R
1,800,000
Inventory
3,000,000
Other CA
900,000
Land
2,200,000
Building
10,200,000 Capital Stock
Plant&Equipment
10,600,000 PIC-C/S R/E
Total Assets
32,850,000 Total Liabilities+OE
11,000,000 8,950,000 5,900,000
32,850,000
Soal 5
Tgl
Jurnal pembelian aset neto dari Sandra Uraian R Debit Kredit
2/1
Investment in Sandra
$2,750,000
Common stock
$1,000,000
Additional PIC
$1,000,000
Cash
Investment expense Additonal PIC Cash
750,000
$100,000 50,000 $150,000
Tgl
Jurnal pengambilalihan neto dari Sandra Uraian R Debit Cash
240,000
A/R
360,000
N/R
300,000
Inventory
420,000
Other current assets
180,000
Land
100,000
Building
600,000
Plant & Equipment
800,000
Excess value
750,000
Kredit
A/P
300,000
M/P
700,000
Investment in Sandra
2,750,000
Tgl
Jurnal pengalokasian excess valueUraian R Debit Inventory
80,000
Other Current asset
20,000
Land
100,000
Building
600,000
Goodwill
150,000
Kredit
Equipment
200,000
Excess value
750,000
Atau Jurnal pengambilalihan neto dari Sandra Tgl Uraian R Debit Kredit Cash
240,000
A/R
360,000
N/R
300,000
Inventory
500,000
Other current assets
200,000
Land
200,000
Building
1,200,000
Plant & Equipment
600,000
Goodwill
150,000
A/P
300,000
M/P
700,000
Investment in Sandra
2,750,000
Neraca Pipa setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Cash
2,340,000 A/P
1,300,000
A/R
1,660,000 M/P
5,700,000
N/R
1,800,000
Inventory
3,000,000
Other CA
900,000
Land
2,200,000
Building
10,200,000 Capital Stock
Plant&Equipment
10,600,000 PIC-C/S
Goodwill Total Assets
150,000 R/E 32,850,000 Total Liabilities+OE
11,000,000 8,950,000 5,900,000 32,850,000
Soal 6
Tgl
Jurnal pembelian aset neto dari Sandra Uraian R Debit Kredit
2/1
Investment in Sandra
$2,500,000
Common stock
$1,000,000
Additional PIC
$1,000,000
Cash
Investment expense Additonal PIC Cash
500,000
$100,000 50,000 $150,000
Tgl
Jurnal pengambilalihan neto dari Sandra Uraian R Debit Cash
240,000
A/R
360,000
N/R
300,000
Inventory
420,000
Other current assets
180,000
Land
100,000
Building
600,000
Plant & Equipment
800,000
Excess value
500,000
Kredit
A/P
300,000
M/P
700,000
Investment in Sandra
2,500,000
Tgl
Jurnal pengalokasian excess valueUraian R Debit Inventory
80,000
Other Current asset
20,000
Land
100,000
Building
600,000
Kredit
Gain on Bargain Purchase
100,000
Equipment
200,000
Excess value
500,000 800,000
800,000
Atau Jurnal pengambilalihan neto dari Sandra Tgl Uraian R Debit Kredit Cash
240,000
A/R
360,000
N/R
300,000
Inventory
500,000
Other current assets
200,000
Land
200,000
Building Plant & Equipment
1,200,000 600,000
Gain on Bargain Purchase
100,000
A/P
300,000
M/P
700,000
Investment in Sandra
2,500,000
Neraca Pipa setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Cash
2,590,000 A/P
1,300,000
A/R
1,660,000 M/P
5,700,000
N/R
1,800,000
Inventory
3,000,000
Other CA
900,000
Land
2,200,000
Building
10,200,000 Capital Stock
Plant&Equipment
10,600,000 PIC-C/S R/E
Total Assets
32,950,000 Total Liabilities+OE
11,000,000 8,950,000 6,000,000
32,950,000
SOAL PAPAN-SEJAHTERA
Soal 1
Tgl
Jurnal pembelian aset neto dari Sejahtera Uraian R Debit Kredit
2/1
Investment in Sejahtera
$600,000
Cash
Investment expense Cash
$600,000
$50,000 $50,000
Tgl
Jurnal pengambilalihan neto dari Sejahtera Uraian R Debit Current Assets
$80,000
Land
200,000
Building Plant & Equipment
Kredit
80,000 300,000
Current Liabilities
60,000
Investment in Sejahtera
600,000 $660,000
$660,000
Neraca Papan setelah penggabungan Aset
Jumlah
Liabilitas + OE
Current Assets
$160,000 Current Liabilities
Land
$400,000
Jumlah $110,000
Building
380,000 Capital Stock
550,000
Plant&Equipment
520,000 PIC-C/S
450,000
R/E
Total Assets
$1,460,000 Total Liabilities+OE
350,000
$1,460,000
Soal 2
Tgl
Jurnal pembelian aset neto dari Sejahtera Uraian R Debit Kredit
2/1
Investment in Sejahtera
$600,000
Cash
$100,000
Bonds Payable
Investment expense Cash
500,000
$50,000 $50,000
Tgl
Jurnal pengambilalihan neto dari Sejahtera Uraian R Debit Current Assets
$80,000
Land
200,000
Building Plant & Equipment
Kredit
80,000 300,000
Current Liabilities
60,000
Investment in Sejahtera
600,000 $660,000
$660,000
Neraca Papan setelah penggabungan Aset
Jumlah
Liabilitas + OE
Jumlah
Current Assets
$160,000 Current Liabilities
Land
$400,000 Bonds Payable
500,000
Building
380,000 Capital Stock
550,000
Plant&Equipment
520,000 PIC-C/S
250,000
R/E
Total Assets
$1,460,000 Total Liabilities+OE
$110,000
50,000
$1,460,000
oal Jayabaya + Majapahi
Soal 1
Tgl
Jurnal pembelian aset neto dari Majapahit Uraian R Debit Kredit
2/1
Investment in Majapahit
Rp200 M
Cash
Rp20 M
Common Stock
10 M
PIC-C/S
PIC-C/S Investment expense Cash
170 M
Rp60 juta 250 juta Rp310 juta
Investment cost = Rp200 milyar Nilai wajar aset neto Maja = Rp208 milyar GAIN FROM BARGAIN = (Rp 8 milyar) Nilai Wajar
Kas
Rp15 M
Piutang Dagang
23,4 M
Persediaan
35,6 M
Aset dibayar dimuka Tanah Gedung Peralatan Utang
0,5 M 100 M 35,5 M 18 M (20 M)
Atau Jurnal pengambilalihan neto dari Tgl Uraian Majapahit R Debit Kredit Cash
Rp15 ,0 M
A/R
23,4 M
Inventory
35,6 M
Other current assets
0,5 M
Land
100 M
Building
35.5 M
Plant & Equipment
18,0 M
A/P
Rp20 M
Investment in Majapahit
200 M
Gain from Bargain Purchase
8M Rp228,0 M
Rp228,0 M
Neraca Jayabaya setelah penggabungan
Aset Cash
Jumlah
Liabilitas + OE
Rp39.690 jt A/P
A/R
79.400 jt
Inventory
85.600 jt
Other CA
1.700 jt
Jumlah 65.000 jt
Land
200.000 jt Capital Stock
210.000 jt
Building
115.500 jt PIC-C/S
249.940 jt
Plant&Equipment
Total Assets
60.800 jt R/E
Rp582.690 jt Total Liabilities+OE
57.750 jt
Rp582.690 jt
Soal 2
Tgl
Jurnal pembelian aset neto dari Majapahit Uraian R Debit Kredit
2/1
Investment in Majapahit
Rp220 M
Cash
Rp20 M
Common Stock
10 M
PIC-C/S
PIC-C/S Investment expense Cash
190 M
Rp60 juta 250 juta Rp310 juta
Investment cost = Rp220 milyar Nilai wajar aset neto Maja = Rp208 milyar GOODWILL = Rp 12 milyar Nilai Wajar Kas
Rp15 M
Piutang Dagang
23,4 M
Persediaan
35,6 M
Aset dibayar dimuka Tanah Gedung Peralatan Utang
0,5 M 100 M 35,5 M 18 M (20 M)
Atau Jurnal pengambilalihan neto dari Tgl Uraian Majapahit R Debit Kredit Cash
Rp15 ,0 M
A/R
23,4 M
Inventory
35,6 M
Other current assets
0,5 M
Land
100 M
Building
35.5 M
Plant & Equipment
18,0 M
Goodwill
12,0 M
A/P
Rp20 M
Investment in Majapahit
220 M Rp220,0 M
Rp220,0 M
Neraca Jayabaya setelah penggabungan
Aset Cash
Jumlah
Liabilitas + OE
Rp39.690 jt A/P
A/R
79.400 jt
Inventory
85.600 jt
Other CA
1.700 jt
Jumlah 65.000 jt
Land
200.000 jt Capital Stock
210.000 jt
Building
115.500 jt PIC-C/S
261.940 jt
Plant&Equipment Goodwill
Total Assets
60.800 jt R/E
57.750 jt
12.000 jt
Rp594.690 jt Total Liabilities+OE
Rp594.690 jt
