menghitung book value acquisition

book value of equity

retained earning Rp 135,000,000
common stock 60000000
book value of equity Rp 195,000,000
preacuisition amount
revenue Rp 270,000,000
cost of sales Rp 150,000,000
operating expense Rp 67,200,000
dividend Rp 30,000,000
book value Rp 22,800,000
menghitung excess
PT. MITRA 80% Rp 175,000,000
Implied value Rp 218,750,000
BV OF NETT ASSET PT. JECO Rp 22,800,000
Excess Rp 195,950,000
dialokasikan ke: beginning amortization amortization ending amortization
fixed asset Rp 40,000,000 Rp 8,000,000 Rp 32,000,000
goodwill Rp 155,950,000 Rp - Rp 155,950,000
total Rp 195,950,000 Rp 8,000,000 Rp 187,950,000

PT. BOGA income Rp 270,000,000

amortisasi Rp (8,000,000)
adjusted Rp 262,000,000
CI 80% Rp 209,600,000
NCI 20% Rp 52,400,000

DIVIDEND PT. BOGA

CI 80% Rp 12,000,000 (0.8X15JT)
NCI 20% Rp 3,000,000 (0.2 X 15JT)
keuntungan dan kerugian pelunasan konstruktif obligasi
harga perolehan Rp 32,000,000 (10.000 X 4.000 lbr x 80%)
nilai buku obligasi yang dibeli Rp 32,700,000 (10.000 X 4.000 lbr x 81.75%)
premium Rp 700,000 6 thn (10-4 dari 2013-2016)
amortisasi Rp 116,667 untuk 1 tahun
Rp 9,722 untuk 1 bulan
 PT. JECO
date explanation debit kredit
Dr. invesment in of PT. JECO Rp 175,000,000
Cr. Cash Rp 175,000,000
Dr. invesment in bond of PT. JECO Rp 32,400,000
Cr. cash Rp 32,400,000
Dr. cash Rp 12,000,000
Cr. Invesment in PT. JECO Rp 12,000,000
Dr. invesment in bond of PT. JECO Rp 209,600,000
Cr. Income from PT. JECO Rp 209,600,000

jurnal eliminasi
menyesuaikan laba dari transaksi antar perusahaan afiliasi
Dr. bond payable Rp 32,000,000
premium on bond payable Rp 700,000
Cr. Invesment in PT. JECO Rp 32,700,000
eliminasi pendaptan dan dividend untuk induk
Dr. income from PT. JECO Rp 209,600,000
Cr. Dividend Rp 12,000,000
invesment in PT. JECO Rp 221,600,000
eliminasi untuk pendapatan divdend dan NCI
Dr. non controling interest share Rp 52,400,000
Cr. Dividend Rp 3,000,000
invesment In PT. JECO Rp 55,400,000
Eliminasi saldo investasi dan ekuitas anak
Dr. sales Rp 270,000,000
Common stock Rp 60,000,000
retained earning Rp 141,000,000
fixed asset Rp 40,000,000
good will Rp 155,950,000
Cr. Cost of sales Rp 150,000,000
fixed asset Rp 40,000,000
goodwill Rp 16,100,000
operating expense Rp 67,200,000
dividend Rp 30,000,000
invesment in PT. JECO Rp 175,000,000
non controling interest Rp 43,750,000
eliminasi untuk penyusutan
Dr. Depreciation expense Rp 8,000,000
Dr. accumulated depreciation Rp 8,000,000
 eliminasi
PT. SIRO PT. JECO Debit Kredit
INCOME STATEMENT
sales Rp 270,000,000 Rp 270,000,000
income from PT. JECO Rp 209,600,000
premium ob bond payable Rp 700,000
cost of sales Rp 150,000,000 Rp 150,000,000
depreciation expense Rp 8,000,000
operating expense Rp 67,200,000 Rp 67,200,000
ciscount on bond payable Rp 16,800,000
net income Rp 36,000,000

RETAINED EARNING STATEMENT

beginning retained earning Rp 135,000,000
income Rp 36,000,000
dividend Rp 30,000,000 Rp 12,000,000 Rp 30,000,000
Rp 3,000,000
ending retained earning Rp 141,000,000
BALANCE SHEET
ASSET
cash Rp 5,000,000
inventories Rp 90,000,000
invesment in PT. JECO Rp 221,600,000
Rp 55,400,000
Rp 175,000,000
invesment in bond PT. JECO Rp 32,700,000
good will Rp 155,950,000
accumulated deprcuation Rp 8,000,000
fixed asset (nett) Rp 280,000,000 Rp 40,000,000
TOTAL ASSET Rp 375,000,000
LIABILITIES AND EQUITY
account payable Rp 54,000,000
bonde payable Rp 120,000,000 Rp 32,000,000
common stock Rp 60,000,000 Rp 60,000,000
retained earning Rp 141,000,000 Rp 141,000,000
non controling interest share Rp 52,400,000 Rp 43,750,000
TOTAL LIABILITY AND EQUITY Rp 375,000,000 Rp 976,650,000 Rp 791,650,000
KONSOLIDASI