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

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

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

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