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Item

Cash
Accounts Receivable
Inventory
Land
Equipments and Buildings (Net)
Total Assets
Accounts Payable
Common Stock
Additional Paid in Capital - Common Stock
Retained Earnings
Total Liabilities and Equities

BV as of December 31
$50,000
$100,000
$110,000
$120,000
$170,000

FV as of December 31
$60,000
$120,000
$125,000
$130,000
$195,000

$550,000
$100,000
$120,000
$60,000
$270,000
$550,000

$630,000
$125,000

Calculation of Goodwill (Bargain Purchase Element)


FV of Considerations Given
FV of Identifiable Net Assets
Goodwill (Bargain Purchase Element)

$750,000 50 x 15.000 shares


($505,000) 630.000 - 125.000
$245,000

FV of Considerations Given
BV of Net Assets
Gain On Sale of NA

$750,000
($450,000)
$300,000

Journals
Raffi Co.
a December 31, 2015
Merger Expense
Cash
Deffered Stock Issuance Cost
Cash
December 31, 2015
Cash
Accounts Receivable
Inventory
Land
Equipments and Buildings (Net)
Goodwill
Accounts Payable
Common Stock
Additional Paid in Capital - Common Stock
Deffered Stock Issuance Cost
c December 31, 2015
Goodwill Impairment Loss
Goodwill

b
$30,000
$30,000
$50,000
$50,000

$60,000
$120,000
$125,000
$130,000
$195,000
$245,000
$125,000
$150,000 15.000 x 10
$550,000 15.000 shares x (50-10) - defred stock issuance 50.000
$50,000

$145,000
$145,000

Appraisal of Goodwill at Year-End


FV of Considerations Given
FV of Identifiable Net Assets at Year-End
Goodwill at Year-End

$750,000
($650,000)
$100,000

Calculation of Goodwill Impairment


Goodwill Value Initially Measured
Goodwill at Year-End
Goodwill Impairment Loss

$245,000
($100,000)
$145,000

Nagita Co.
December 31, 2015
Accounts Payable
Investment in Offensive Co. Stock
Cash
Accounts Receivable
Inventory
Land
Equipments and Buildings (Net)
Gain on Sale of Net Assets
Common Stock
Additional Paid in Capital - Common Stock
Retained Earnings
Gain on Sale of Net Assets
Investment in Offensive Co. Stock

$100,000
$750,000 FV of Considerations Given
$50,000
$100,000
$110,000
$120,000
$170,000
$300,000
$120,000
$60,000
$270,000
$300,000
$750,000

Item
Current Asset
Depreciable Assets
Investment in Gober Stock
Depreciation Expense

Debit
200,000
350,000
108,000
27,000

Other Expense
Dividend Declared
Accm Depreciation
Current Liabilities
Long Term Debt
Common Stock
Retained Earning

Uber
Credit

95,000
20,000
118,000
100,000
100,000
100,000
150,000

Sales
Income From Subsidiary
Total

250,000
18,000
818,000

818,000

NCI (10%)

Original book value

15,000

+ Net Income/Net Loss

(2,000) (4)

- Dividends

(1,000)

Ending book value

12,000 (7)

Jurnal Uber
Pengakuisisian Ke Gober

Investment
Cash

Jurnal pengakuan NI/Net Loss

Income from Sub


Investment

Jurnal Pengakuan Dividen

Cash
Investment

Jurnal Eliminasi

Common stock
Retained earnings
Income from Yuri Co.
NCI in NI of Yuri Co.
Dividends declared
Investment in Yuri Co.

NCI in NA of Yuri Co.


Subsequent Year
Net Loss
tidak membagikan dividen

60,000

NCI (10%)
Original book value
+ Net Income/Net Loss
- Dividends
Ending book value

12,000
(6,000) (4)
0
6,000 (7)

Jurnal pengakuan NI/Net Loss

Income from Sub


Investment

Jurnal Eliminasi

Common stock
Retained earnings
Income from Yuri Co.
NCI in NI of Yuri Co.
Investment in Yuri Co.
NCI in NA of Yuri Co.

Gober
Debit
Credit
130,000
200,000

Uber
NCI

30,000

CS

60,000
10,000

RE
BV NA
Uber
NCI

80,000
80,000
50,000
50,000
100,000

Sales
Depreciation Expense

70,000
430,000
Uber (90%)

Other Expense
NI

430,000
Common
Stock

135,000

50,000

(18,000) (3)
(9,000)
108,000 (6)

50,000 (1)

135,000
135,000
18,000
18,000
9,000
9,000
50,000
100,000
18,000
2,000
10,000
108,000

12,000

Uber (90%)

108,000
(54,000) (3)

Common
Stock
50,000

0
54,000 (6)

50,000 (1)

54,000
54,000

50,000
70,000
54,000
6,000
54,000
6,000

-->

Gober
90%
10%
50,000
100,000
150,000
135,000 (90% x 150.000)
15,000
70,000
(30,000)
(60,000)
(20,000)

Retained Earnings
100,000 (2)
(20,000)
(10,000) (5)
70,000

Retained Earnings
70,000 (2)
(60,000)
0 (5)
10,000

Consolidation Worksheet
Uber

Gober

Income Statement
Sales

250,000

70,000

Less: Depreciation Expense

(27,000)

(30,000)

Less: Other Expenses

(95,000)

(60,000)

Income from Yuri Co.

(18,000)

Consolidated Net Income

110,000

(20,000)

110,000

(20,000)

NCI in Net Income


Controlling Interest in Net Income
Statement of Retained Earnings
Beginning Balance

150,000

Net Income

110,000

100,000

Less: Dividends Declared

(20,000)

(10,000)

Ending Balance

240,000

70,000

Current Asset

200,000

130,000

Depreciable Assets

350,000

200,000

Investment in Gober Stock

108,000

Accm Depreciation

(118,000)

(80,000)

Total Assets

540,000

250,000

Current Liabilities

100,000

80,000

Long Term Debt

100,000

50,000

Common Stock

100,000

50,000

Retained Earnings

240,000

70,000

540,000

250,000

(20,000)

Balance Sheet

NCI in NA of Yuri Co.


Total Liabilities & Equity

*perhatikan angka dengan warna yang sama. Kesamaan warna menunjukkan dari mana datangnya an

Elimination Entries
DR

CR

Consolidated
320,000
(57,000)
(155,000)

(3)
0
(4)
0

100,000

18,000

18,000

108,000

2,000

2,000

20,000

110,000

(2)

150,000
20,000
10,000

100,000

30,000

110,000
(5)

(20,000)
240,000
330,000
550,000

108,000

0
(198,000)

108,000

682,000
180,000
150,000

50,000
100,000
150,000

(1)

100,000
30,000

240,000

12,000

12,000

42,000

682,000

kkan dari mana datangnya angka tsb

Statement Of Financial Statement


As of December 31, 20X2
Cash and Receivables
35,000.00
Inventory
75,000.00
Land
100,000.00
Building and Equipment
240,000.00
Accumulated Depreciation
Total assets
Account Payable
Bonds Payable
Common Stock
Retained Earnings
Total liabilitis and stockholders equity

Cash and receivable


Inventory
Land
Building equipment
Accumulated Depreciation
Investment
Account payable
Bonds payable
Common stock
Retained earnings beginning
Dividend
Sales
COGS
Depreciation expense
Other expense
Gain on sale land
Income from subs
Total

(20,000.00)
430,000.00
65,000.00
150,000.00
100,000.00
115,000.00
430,000.00
Trial Balance as of December 31, 20X3
Parent
D
K
70,000.00
86,000.00
150,000.00
250,000.00
28,000.00
282,000.00
179,000.00
159,000.00
120,000.00
272,000.00
22,000.00
200,000.00
50,000.00
30,000.00
20,000.00

960,000.00

2,000.00
###

20X3
Subsidiary
D
208,000.00
107,000.00
240,000.00

40,000.00
115,000.00
160,000.00
100,000.00
115,000.00
20,000.00
100,000.00
50,000.00
15,000.00
10,000.00
20,000.00
650,000.00

650,000.00

a. Calculate the differential from the acquisition as of December 31, 20X2


FV consideration given
300,000.00
BV
CS
100,000.00
RE

115,000.00
215,000.00
85,000.00

Differential
FV > BV
Land
Building equipment
Goodwill

25,000.00
30,000.00
30,000.00

Building equipment
umur manfaat
amortisasi

30,000.00
5.00
6,000.00

b. Give all eliminating entries as of December 31, 20X2


100% Parent
31 Desember 20X2
215,000.00

31 Desember 20X2

CS
RE

100% Parent
85,000.00

100,000.00
115,000.00
Investment in subs

Building Equipment
Land
Goodwill
Investment in subs

215,000.00
30,000.00
25,000.00
30,000.00
85,000.00

b. Give all eliminating entries as of December 31, 20X3

31 Desember 20X2
NI 20X3
Dividen 20X3
31 Desember 20X3

31 Desember 20X2
amortisation building equipment
Land sold
impairment loss

100% Parent
215,000.00
45,000.00

(20,000.00)
240,000.00

100% Parent
85,000.00
(6,000.00)
(25,000.00)
(12,000.00)

31 Desember 20X3
CS
RE
Income from subs
Dividend declared
Investment in subs

42,000.00
100,000.00
115,000.00
45,000.00
20,000.00
240,000.00

Depreciation expense
Impairment goodwill loss
gain on sale land
income from subs

6,000.00
12,000.00
25,000.00

Building equipment
Goodwill
Acc depr
Investment in subs

30,000.00
18,000.00

43,000.00

6,000.00
42,000.00

c. Prepare a three part consolidation worksheet for 20X3


Parent and Subsidiary
Consolidated Worksheet as of December 31, 20X3
Parent
Subsidiary

Sales
COGS
Depreciation Expense

Income Statement
200,000
100,000
(50,000)
(50,000)
(30,000)
(15,000)

Other Expense (impairment goodwill loss)

(20,000)

Income from subsidiary


Gain on sale land
Net Income

Beginning Balance
Net Income
Less: Dividends Declared
Ending Balance

Cash and Account Receivable


Inventory
Land
Building Equipment
Accumulated Depreciation
Investment in subsidiary
Goodwill

(10,000)

2,000
102,000

20,000
45,000

Statement of Retained Earnings


272,000
115,000
102,000
45,000
(22,000)
(20,000)
352,000
140,000
Balance Sheet
70,000
208,000
86,000
107,000
150,000
250,000
240,000
(28,000)
(40,000)
282,000

Total Assets

810,000

515,000

Account payable
Bonds Payable
Common Stock
Retained Earnings
Total Liabilities & Equity

179,000
159,000
120,000
352,000
810,000

115,000
160,000
100,000
140,000
515,000

er 31, 20X2

125.000 - 100.000
250.000 - 220.000

goodwill
impairment

30,000.00
12,000.00

CS
100,000.00

RE
115,000.00

Differential
Building Equipment
Land
30,000.00
25,000.00

CS
100,000.00

100,000.00

Building Equipment
30,000.00

Goodwill
30,000.00

RE
115,000.00
45,000.00
(20,000.00)
140,000.00
Differential
Acc depr
Land
25,000.00
(6,000.00)
(25,000.00)

30,000.00

(6,000.00)

Subsidiary
as of December 31, 20X3
Elimination Entries
DR
CR
tatement

Consolidated

300,000
(100,000)
(51,000)

6,000
12,000
45,000
25,000
88,000

(42,000)
43,000
43,000

(5,000)
102,000

etained Earnings
115,000
88,000
20,000
223,000

43,000
43,000

272,000
102,000
(22,000)
352,000

e Sheet

30,000
6,000
240,000
42,000
18,000

278,000
193,000
150,000
520,000
(74,000)
18,000

48,000

100,000
223,000
323,000

288,000

43,000
43,000

1,085,000
294,000
319,000
120,000
352,000
1,085,000

land
25,000.00
gain on sale yang berkurang
25,000.00 lihat penjelasan
Penjelasan
BV land
Selling price Gain on sale
100,000.00
120,000.00
20,000.00
Secara konsolidasi seharusnya
FV land
Selling price Gain on sale
125,000.00
120,000.00
(5,000.00) --> sehingga gain on sale di eliminasi

sales
COGS
depr expense
other expense

100,000.00
(50,000.00)
(15,000.00)
(10,000.00)

gain on sale
NI

20,000.00
45,000.00

al
Goodwill
30,000.00

(12,000.00)

18,000.00

a gain on sale di eliminasi harus dikurangi 25.000