PEMBAHASAN SOAL KOMBINASI BISNIS

PEMBAHASAN SOAL KOMBINASI BISNISSoal 1TglUraianRDebitKredit2/1Investment in Sonya$600,000 Common stock $10$300,000 Additional PIC$300,000Investment expense$25,000Additonal PIC15,000 Cash$40,000Jurnal pembelian aset neto dari SonyaJurnal pengambilalihan neto dari SonyaTglUraianRDebitKredit2/1Current Asset80,000Land100,000Building100,000Plant & Equipment380,000 Liabilities$60,000 Investment in Sonya$600,000$660,000$660,000Neraca Pandu setelah penggabunganAsetJumlahLiabilitas + OEJumlahCurrent Assets170,000Liabilities110,000Land300,000Building400,000Capital Stock850,000Plant&Equipment600,000PIC-C/S435,000R/E75,000Total1,470,000Total Liabilities+OE1,470,000Soal 2TglUraianRDebitKredit2/1Investment in Sonya$640,000 Common stock$320,000 Additional PIC$320,000Investment expense$25,000Additonal PIC15,000 Cash$40,000Jurnal pembelian aset neto dari SonyaJurnal pengambilalihan neto dari SonyaTglUraianRDebitKreditCurrent Asset80,000Land100,000Building100,000Plant & Equipment380,000Goodwill40,000 Liabilities$60,000 Investment in Sonya$640,000$700,000$700,000Neraca Pandu setelah penggabunganAsetJumlahLiabilitas + OEJumlahCurrent Assets170,000Liabilities110,000Land300,000Building400,000Capital Stock920,000Plant&Equipment600,000PIC-C/S405,000Goodwill40,000R/E75,000Total Assets1,510,000Total Liabilities+OE1,510,000Soal 3TglUraianRDebitKredit2/1Investment in Sonya$520,000 Common stock$260,000 Additional PIC$260,000Investment expense$25,000Additonal PIC15,000 Cash$40,000Jurnal pembelian aset neto dari SonyaJurnal pengambilalihan neto dari SonyaTglUraianRDebitKreditCurrent Asset80,000Land100,000Building100,000Plant & Equipment380,000 Gain on Bargain Purchase80,000 Liabilities$60,000 Investment in Sonya$520,000$660,000$660,000Neraca Pandu setelah penggabunganAsetJumlahLiabilitas + OEJumlahCurrent Assets170,000Liabilities110,000Land300,000Building400,000Capital Stock860,000Plant&Equipment600,000PIC-C/S345,000R/E155,000Total Assets1,470,000Total Liabilities+OE1,470,000Soal 4TglUraianRDebitKredit2/1Investment in Sandra$2,600,000 Common stock$1,000,000 Additional PIC$1,000,000 Cash600,000Investment expense$100,000Additonal PIC50,000 Cash$150,000Jurnal pembelian aset neto dari SandraJurnal pengambilalihan neto dari SandraTglUraianRDebitKreditCash240,000A/R360,000N/R300,000Inventory420,000Other current assets180,000Land100,000Building600,000Plant & Equipment800,000Excess value600,000 A/P300,000 M/P700,000 Investment in Sandra2,600,000$3,600,000$3,600,000Jurnal pengalokasian excess valueTglUraianRDebitKreditInventory80,000Other Current asset20,000Land100,000Building600,000 Equipment200,000 Excess value600,000Atau Jurnal pengambilalihan neto dari SandraTglUraianRDebitKreditCash240,000A/R360,000N/R300,000Inventory500,000Other current assets200,000Land200,000Building1,200,000Plant & Equipment600,000 A/P300,000 M/P700,000 Investment in Sandra2,600,000$3,600,000$3,600,000Neraca Pipa setelah penggabunganAsetJumlahLiabilitas + OEJumlahCash2,490,000A/P1,300,000A/R1,660,000M/P5,700,000N/R1,800,000Inventory3,000,000Other CA900,000Land2,200,000Building10,200,000Capital Stock11,000,000Plant&Equipment10,600,000PIC-C/S8,950,000R/E5,900,000Total Assets32,850,000Total Liabilities+OE32,850,000Soal 5TglUraianRDebitKredit2/1Investment in Sandra$2,750,000 Common stock$1,000,000 Additional PIC$1,000,000 Cash750,000Investment expense$100,000Additonal PIC50,000 Cash$150,000Jurnal pembelian aset neto dari SandraJurnal pengambilalihan neto dari SandraTglUraianRDebitKreditCash240,000A/R360,000N/R300,000Inventory420,000Other current assets180,000Land100,000Building600,000Plant & Equipment800,000Excess value750,000 A/P300,000 M/P700,000 Investment in Sandra2,750,000$3,750,000$3,750,000Jurnal pengalokasian excess valueTglUraianRDebitKreditInventory80,000Other Current asset20,000Land100,000Building600,000Goodwill150,000 Equipment200,000 Excess value750,000Atau Jurnal pengambilalihan neto dari SandraTglUraianRDebitKreditCash240,000A/R360,000N/R300,000Inventory500,000Other current assets200,000Land200,000Building1,200,000Plant & Equipment600,000Goodwill150,000 A/P300,000 M/P700,000 Investment in Sandra2,750,000$3,750,000$3,750,000Neraca Pipa setelah penggabunganAsetJumlahLiabilitas + OEJumlahCash2,340,000A/P1,300,000A/R1,660,000M/P5,700,000N/R1,800,000Inventory3,000,000Other CA900,000Land2,200,000Building10,200,000Capital Stock11,000,000Plant&Equipment10,600,000PIC-C/S8,950,000Goodwill150,000R/E5,900,000Total Assets32,850,000Total Liabilities+OE32,850,000Soal 6TglUraianRDebitKredit2/1Investment in Sandra$2,500,000 Common stock$1,000,000 Additional PIC$1,000,000 Cash500,000Investment expense$100,000Additonal PIC50,000 Cash$150,000Jurnal pembelian aset neto dari SandraJurnal pengambilalihan neto dari SandraTglUraianRDebitKreditCash240,000A/R360,000N/R300,000Inventory420,000Other current assets180,000Land100,000Building600,000Plant & Equipment800,000Excess value500,000 A/P300,000 M/P700,000 Investment in Sandra2,500,000$3,500,000$3,500,000Jurnal pengalokasian excess valueTglUraianRDebitKreditInventory80,000Other Current asset20,000Land100,000Building600,000 Gain on Bargain Purchase100,000 Equipment200,000 Excess value500,000800,000800,000Atau Jurnal pengambilalihan neto dari SandraTglUraianRDebitKreditCash240,000A/R360,000N/R300,000Inventory500,000Other current assets200,000Land200,000Building1,200,000Plant & Equipment600,000 Gain on Bargain Purchase100,000 A/P300,000 M/P700,000 Investment in Sandra2,500,000$3,600,000$3,600,000Neraca Pipa setelah penggabunganAsetJumlahLiabilitas + OEJumlahCash2,590,000A/P1,300,000A/R1,660,000M/P5,700,000N/R1,800,000Inventory3,000,000Other CA900,000Land2,200,000Building10,200,000Capital Stock11,000,000Plant&Equipment10,600,000PIC-C/S8,950,000R/E6,000,000Total Assets32,950,000Total Liabilities+OE32,950,000SOAL PAPAN-SEJAHTERASoal 1TglUraianRDebitKredit2/1Investment in Sejahtera$600,000 Cash$600,000Investment expense$50,000 Cash$50,000Jurnal pembelian aset neto dari SejahteraJurnal pengambilalihan neto dari SejahteraTglUraianRDebitKreditCurrent Assets$80,000Land200,000Building80,000Plant & Equipment300,000 Current Liabilities60,000 Investment in Sejahtera600,000$660,000$660,000Neraca Papan setelah penggabunganAsetJumlahLiabilitas + OEJumlahCurrent Assets$160,000Current Liabilities$110,000Land$400,000Building380,000Capital Stock550,000Plant&Equipment520,000PIC-C/S450,000R/E350,000Total Assets$1,460,000Total Liabilities+OE$1,460,000Soal 2TglUraianRDebitKredit2/1Investment in Sejahtera$600,000 Cash$100,000 Bonds Payable500,000Investment expense$50,000 Cash$50,000Jurnal pembelian aset neto dari SejahteraJurnal pengambilalihan neto dari SejahteraTglUraianRDebitKreditCurrent Assets$80,000Land200,000Building80,000Plant & Equipment300,000 Current Liabilities60,000 Investment in Sejahtera600,000$660,000$660,000Neraca Papan setelah penggabunganAsetJumlahLiabilitas + OEJumlahCurrent Assets$160,000Current Liabilities$110,000Land$400,000Bonds Payable500,000Building380,000Capital Stock550,000Plant&Equipment520,000PIC-C/S250,000R/E50,000Total Assets$1,460,000Total Liabilities+OE$1,460,000Soal Jayabaya + MajapahitSoal 1TglUraianRDebitKredit2/1Investment in MajapahitRp200 M CashRp20 M Common Stock10 M PIC-C/S170 MPIC-C/SRp60 jutaInvestment expense250 juta CashRp310 jutaJurnal pembelian aset neto dari MajapahitInvestment cost= Rp200 milyarNilai wajar aset neto Maja= Rp208 milyarGAIN FROM BARGAIN= (Rp 8 milyar)Nilai WajarKasRp15 MPiutang Dagang23,4 MPersediaan35,6 MAset dibayar dimuka0,5 MTanah 100 MGedung35,5 MPeralatan18 MUtang(20 M)Rp 208 MAtau Jurnal pengambilalihan neto dari MajapahitTglUraianRDebitKreditCashRp15 ,0 MA/R23,4 MInventory35,6 MOther current assets0,5 MLand100 MBuilding35.5 MPlant & Equipment18,0 M A/PRp20 M Investment in Majapahit200 M Gain from Bargain Purchase8 MRp228,0 MRp228,0 MNeraca Jayabaya setelah penggabunganAsetJumlahLiabilitas + OEJumlahCashRp39.690 jtA/P65.000 jtA/R79.400 jtInventory85.600 jtOther CA1.700 jtLand200.000 jtCapital Stock210.000 jtBuilding115.500 jtPIC-C/S249.940 jtPlant&Equipment60.800 jtR/E57.750 jtTotal AssetsRp582.690 jtTotal Liabilities+OERp582.690 jtSoal 2TglUraianRDebitKredit2/1Investment in MajapahitRp220 M CashRp20 M Common Stock10 M PIC-C/S190 MPIC-C/SRp60 jutaInvestment expense250 juta CashRp310 jutaJurnal pembelian aset neto dari MajapahitInvestment cost= Rp220 milyarNilai wajar aset neto Maja= Rp208 milyarGOODWILL= Rp 12 milyarNilai WajarKasRp15 MPiutang Dagang23,4 MPersediaan35,6 MAset dibayar dimuka0,5 MTanah 100 MGedung35,5 MPeralatan18 MUtang(20 M)Rp 208 MAtau Jurnal pengambilalihan neto dari MajapahitTglUraianRDebitKreditCashRp15 ,0 MA/R23,4 MInventory35,6 MOther current assets0,5 MLand100 MBuilding35.5 MPlant & Equipment18,0 MGoodwill12,0 M A/PRp20 M Investment in Majapahit220 MRp220,0 MRp220,0 MNeraca Jayabaya setelah penggabunganAsetJumlahLiabilitas + OEJumlahCashRp39.690 jtA/P65.000 jtA/R79.400 jtInventory85.600 jtOther CA1.700 jtLand200.000 jtCapital Stock210.000 jtBuilding115.500 jtPIC-C/S261.940 jt Plant&Equipment60.800 jtR/E57.750 jtGoodwill12.000 jtTotal AssetsRp594.690 jtTotal Liabilities+OERp594.690 jt