PT Bulan

Item PT Tidore
Book value Fair Value

Cash 15,000,000 5,000,000 5,000,000

Accounts Receivable 30,000,000 10,000,000 10,000,000
Inventory 80,000,000 20,000,000 25,000,000
Buildings and Equipment (net) 120,000,000 50,000,000 70,000,000
Investment in PT Bulan Stock 100,000,000
Total 345,000,000 85,000,000 110,000,000

Accounts Payable 25,000,000 3,000,000 3,000,000

Bonds Payable 50,000,000 25,000,000 25,000,000
Common Stock 55,000,000 20,000,000
Retained Earnings 15,000,000 37,000,000
Total 145,000,000 85,000,000 28,000,000
100%

Soal 4-2
JURNAL ELIMINASI
Jurnal Eliminasi Investasi pada saham PT Anak
Common Stock 20,000,000
Retained Earnings 37,000,000
Differential 43,000,000
Investment in Subsidiary's Stock 100,000,000

Jurnal Eliminasi Differential (Alokasi)

Inventory 5,000,000
Buildings & Equipment 20,000,000
Goodwill 18,000,000
Differential 43,000,000
COI = 100,000,000 COI = 100,000,000
BVNA = 57,000,000 BVNA = 57,000,000
Differential 43,000,000 Differential 43,000,000
FVNA>BVNA = 25,000,000
Alokasi Differential (5jt + 20jt)
Items FV BV Differ Goodwill 18,000,000
Inventory 25,000,000 20,000,000 5,000,000
B&E 70,000,000 50,000,000 20,000,000
Identified Differential 25,000,000
Goodwill 18,000,000
Differential 43,000,000
Diketahui
Pembelian Saham = 365,000,000
Saham Biasa yang beredar = 80,000,000
Laba ditahan = 130,000,000
Nilai buku Tanah = 80,000,000
Nilai Wajar Tanah = 100,000,000
Nilai buku bangunan = 220,000,000
Nilai Wajar bangunan = 400,000,000

Soal 4-3
a.
COI = 365,000,000
FVNA = 410,000,000
Goodwill - 45,000,000

JURNAL ELIMINASI
Jurnal Eliminasi Investasi pada saham PT Anak
Common Stock 80,000,000
Retained Earnings 130,000,000
Differential 155,000,000
Investment in Subsidiary's Stock 365,000,000

Jurnal Eliminasi Differential (Alokasi)

Inventory 11,000,000
Buildings 144,000,000
Differential 155,000,000
Items BV FV Differential NG Allocation
Land 80,000,000 100,000,000 20,000,000 - 9,000,000
Buildings 220,000,000 400,000,000 180,000,000 - 36,000,000
Identified Differential 500,000,000 200,000,000
Goodwill - 45,000,000
Differential 155,000,000
Differential (allocated)
11,000,000
144,000,000

155,000,000
Item PT Simon PT Farina
Cash 65,000,000 18,000,000
Accounts Receivable 87,000,000 37,000,000
Inventory 110,000,000 60,000,000
Buildings and Equipment (net) 220,000,000 150,000,000
Investment in PT Farina Stock 150,000,000
Total Assets 632,000,000 265,000,000
Account Payable 92,000,000 35,000,000
Notes Payable 150,000,000 80,000,000
Common Stock 100,000,000 60,000,000
Retained Earning 290,000,000 90,000,000
Total Liabilities & Stockholders Equity 632,000,000 265,000,000

Pembelian saham 100% 150,000,000

Soal 4-4
JURNAL ELIMINASI
Jurnal Eliminasi Investasi pada saham PT Anak
Common Stock 60,000,000
Retained Earnings 90,000,000
Investment in Subsidiary's Stock 150,000,000
Kertas Kerja Konsolidasi (Satu Bagian); PT SIMON dan perusahaan Anak; sesaat setelah akuisisi; 2002

Eliminasi
Nama Akun PT SIMON PT FARINA
Db Cr
Cash 65,000,000 18,000,000
Accounts Receivable 87,000,000 37,000,000
Inventory 110,000,000 60,000,000
Buildings and Equipment 220,000,000 150,000,000
Investment In PT Farinas's Stock 150,000,000 - a
Total Debits 632,000,000 265,000,000
Accounts Payable 92,000,000 35,000,000
Notes Payable 150,000,000 80,000,000
Common Stock 100,000,000 60,000,000 a 60,000,000
Retained Earning 290,000,000 90,000,000 a 90,000,000
Total Credit 632,000,000 265,000,000 150,000,000
i; 2002

Eliminasi
Konsolidasi
Cr
83,000,000
124,000,000
170,000,000
370,000,000
150,000,000 -
747,000,000
127,000,000
230,000,000
100,000,000
290,000,000
150,000,000 747,000,000
Soal 4-5
Item PT Toba PT Samosir
Cash & Receivables 40,000,000 20,000,000
Inventory 95,000,000 40,000,000
Land 80,000,000 90,000,000
Buildings and Equipmen 400,000,000 230,000,000
Investment in PT Samosir 290,000,000
Total Debits 905,000,000 380,000,000
Accumulated Depreciation 175,000,000 65,000,000
Account Payable 60,000,000 15,000,000
Notes Payable 100,000,000 50,000,000
Common Stock 300,000,000 100,000,000
Retained Earning 270,000,000 150,000,000
Total Credits 905,000,000 380,000,000

Nilai Pasar Bangunan dan Peralatan 175,000,000

Soal 4-6

COI : 290,000,000
BVNA (100%) 250,000,000
Differential 40,000,000
FVNA>BVNA (175jt-(230jt-65jt))/ Identified Differ. 10,000,000
Goodwill 30,000,000

JURNAL ELIMINASI
Jurnal Eliminasi Investasi pada saham PT Anak
Common Stock 100,000,000
Retained Earnings 150,000,000
Differential 40,000,000
Investment in Subsidiary's Stock 290,000,000

Jurnal Eliminasi Differential (Alokasi)

Buildings & Equipment 10,000,000
Goodwill 30,000,000
Differential 40,000,000
Kertas Kerja Konsolidasi (Satu Bagian); PT Toba dan perusahaan Anak; sesaat setelah akuisisi; 20x4

Eliminasi
Nama Akun PT TOBA PT SAMOSIR
Db
Cash & Receivables 40,000,000 20,000,000
Inventory 95,000,000 40,000,000
Land 80,000,000 90,000,000
Buildings and Equipment 400,000,000 230,000,000 b
Goodwill - - b
Differential - - a
Investment In PT Samosir's Stock 290,000,000 -
Total Debits 905,000,000 380,000,000
Accumulated Depreciation 175,000,000 65,000,000
Accounts Payable 60,000,000 15,000,000
Notes Payable 100,000,000 50,000,000
Common Stock 300,000,000 100,000,000 a
Retained Earning 270,000,000 150,000,000 a
Total Credit 905,000,000 380,000,000

PT TOBA AND SUBSIDIARY

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
per 1 Jan 20x4

ASSETS
Cash & Receivables 60,000,000
Inventory 135,000,000
Land 170,000,000
Buildings and Equipment 640,000,000
Less: Accumulated Depreciation - 240,000,000 400,000,000
Goodwill 30,000,000
TOTAL ASSETS 795,000,000

LIABILITIES AND EQUITIES

Accounts Payable 75,000,000
Notes Payable 150,000,000
TOTAL LIABILITIES 225,000,000

Common Stock 300,000,000

Retained Earnings 270,000,000
TOTAL EQUITIES 570,000,000
TOTAL LIABILITIES AND EQUITIES 795,000,000
akuisisi; 20x4

Eliminasi
Konsolidasi
Db Cr
60,000,000
135,000,000
170,000,000
10,000,000 640,000,000
30,000,000 30,000,000
40,000,000 b 40,000,000 -
a 290,000,000 -
1,035,000,000
240,000,000
75,000,000
150,000,000
100,000,000 300,000,000
150,000,000 270,000,000
330,000,000 330,000,000 1,035,000,000