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LATIHAN ADVANCE ACCOUNTING (BUSINESS COMBINATION)

LATIHAN 1
Neraca P dan S pada tanggal 31 Desember 2010 tampak sebagai berikut :
P S
Current Asset 130,000 60,000
Land 50,000 100,000
Buildings-net 300,000 100,000
Equipment-net 220,000 240,000
Total assets $700,000 $500,000
Current liabilities 50,000 60,000
Capital stock, $10 par 500,000 200,000
Additional paid-in Capital 50,000 140,000
Retained Earnings 100,000 100,000
Total liabilities + equities $700,000 $500,000
Pada tanggal 2 Januari 2011, P menerbitkan 30,000 lembar sahamnya dengan nilai wajar $20/lembar untuk
membeli semua saham S. S kemudian dibubarkan. Nilai tercatat aset neto S sama dengan nilai wajarnya
kecuali current asset yang memiliki nilai wajar $100,000. P membayar biaya pendaftaran dan penerbitan
saham $15,000 serta biaya kombinasi bisnis lainnya $25,000.

Pertanyaan:
a. Buatlah jurnal yang diperlukan P untuk mencatat transaksi kombinasibisnisnya.
b. Buatlah neraca P sesaat setelah kombinasi bisnis dengan S!

Menghitung goodwill

Nilai yang
diinvestasikan:
Nilai Saham Terbit (30 ribu x 20/ lembar) $ 600,000
Dikurangi: Nilai aset
netto
Current Asset ( 60,000 + 40,000 Excess fair
value over book value) $ 100,000
Land $ 100,000
Buildings-net $ 100,000
Equipment-net $ 240,000
Current liabilities -$60,000
Net Assets $ 480,000
Goodwill Positif $ 120,000

Menyusun Jurnal
To record issuance of 30,000, $10 par common shares with a market price of $20 per share.
Invesment in PT S $ 600,000
Capital stock, $10 par $ 300,000
Additional paid-in Capital $ 300,000
To record costs of combination in the acquisition of P
Investment Expense $ 25,000
Additional paid-in Capital $ 15,000
Cash $ 40,000

To record Sin’s net assets at fair values and goodwill positive


Current Asset $ 100,000
Land $ 100,000
Buildings-net $ 100,000
Equipment-net $ 240,000
Goodwill $ 120,000
Current liabilities $ 60,000
Invesment in PT S $ 600,000

P Corporation
Balance Sheet at January 2, 2011
(after business combination)
Assets
Current assets ( 130,000 + 60,000 + 40,000 excess - 40,000 direct costs ) $ 190,000
Land (50,000 + 100,000 ) $ 150,000
Buildings — net ( 300,000 + 100,000 ) $ 400,000
Equipment — net (220,000 + 240,000) $ 460,000
Goodwill $ 120,000
Total assets $ 1,320,000

Liabilities and Stockholders’ Equity


Current liabilities (50,000 + 60,000 ) $ 110,000
Capital stock, $10 par (500,000 + 300,000) $ 800,000
Additional paid-in capital (50,000 + [$10 x 30,000 shares] - 15,000 costs of issuing $ 335,000
and registering securities)
Retained earnings ( 100,000 – 25,000 expensed direct cost) $ 75,000
Total liabilities and stockholders’ equity ( ) $ 1,320,000
LATIHAN 2
Pada tanggal 2 Januari 2011, P membeli aset neto S dengan menerbitkan 100,000 lembar sahamnya dengan
nilai wajar $20/lembar dan menyerahkan $500,000 tunai. P membayar biaya pendaftaran dan penerbitan
saham $50,000 serta biaya kombinasi bisnis lainnya $100,000.Sesaat sebelum kombinasi bisnis dilakukan,
neraca kedua perusahaan
tampak sebagai berikut (dalam ribuan):

P at BV S at BV S at PV
Cash 3,000 240 240
Accounts Receivable-net 1,300 360 360
Notes Receivable-net 1,500 300 300
Inventory 2,500 420 500
Other current assets 700 180 200
Land 2,000 100 200
Building-net 9,000 600 1,200
Equipment-net 10,000 800 600
Total Assets $30,000 $3,000 $3,600
Accounts Payable 1,000 300 300
Mortgage payable, 10% 5,000 700 700
Capital Stock, $10 par 10,000 1,000
Additional paid-in capital 8,000 600
Retained Earnings 6,000 400
Total liabilities + equities $30,000 $3,000
Pertanyaan:
a. Buatlah jurnal yang diperlukan P untuk mencatat transaksi kombinasibisnisnya
b. Buatlah neraca P sesaat setelah kombinasi bisnis dengan S!

2.

Nilai yang diinvestasikan


Menerbitkan saham biasa (100.000 lembar @ 20) $ 2,000,000
Menyerahkan Kas $ 500,000
Dikurangi: nilai asset netto $ 2,500,000
Cash $ 240,000
Accounts Receivable-net $ 360,000
Notes Receivable-net $ 300,000
Inventory $ 500,000
Other current assets $ 200,000
Land $ 200,000
Building-net $ 1,200,000
Equipment-net $ 600,000
Less: Accounts Payable -$ 300,000
Less: Mortgage payable, 10% -$ 700,000
Net Assets $ 2,600,000
Goodwill Negatif / Gain on Business Combination $ 100,000
Menyusun jurnal
To record acquisition of Saw for 100,000 shares of common stock and $ 500,000 cash.
Investment in PT S $ 2,500,000
Capital Stock, $10 par $ 1,000,000
Other paid-in capital $ 1,000,000
Cash $ 500,000

To record payment of costs to register and issue the shares of stock ($50,000) and
other costs of combination ($100,000).
Investment expense $ 100,000
Other paid-in capital $ 50,000
Cash $ 150,000

To record the net assets of Saw at fair value and gain on bussines Combination / Good
will Negatif
Cash $ 240,000
Account receivable net $ 360,000
Notes receivable net $ 300,000
Inventory $ 500,000
Other current asset $ 200,000
Land $ 200,000
Building-net $ 1,200,000
Equipment- net $ 600,000
Invesment in PT S $ 2,500,000
Account payable $ 300,000
Mortgage Payable $ 700,000
Gain on Business Combination $ 100,000
Pat Corporation
Balance Sheet at January 2, 2011
(after business combination)
Assets
Current Assets
Cash 2,590,000
Accounts Receivable-net 1,660,000
Notes Receivable-net 1,800,000
Inventory 3,000,000
Other current assets 900,000 9,950,000
Plant Assets
Land 2,200,000
Building-net 10,200,000
Equipment-net 10,600,000 23,000,000
TOTAL ASSETS 32,950,000

Liabilities and Stockholders’ Equity


Liabilities
Accounts Payable 1,300,000
Mortgage Payable 5,700,000 7,000,000
Stockholders’ Equity
Capital stock, $10 par 11,000,000
Other paid-in capital 8,950,000
Retained earnings* 6,000,000 25,950,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY 32,950,000
*Subtract $100,000 direct combination costs and add $410,000 gain on combination bussines.