soal menangan cak (tahun lalu)

praktika 1 e 69 ed 11 liat ppt

praktika 2 e 8 7 ed 11 sheet sebelah
praktika 3 e94
praktika 4 e 10 3 ed 11
p punya s 80 persen

31 des 2011 p s
cs, par 10 $5,000,000 $2,200,000 lembar saham $2,200,000
re $2,000,000 $1,000,000
total $7,000,000 $3,200,000

tambah 30000 lembar

20 dolar

dibeli P
176000 + 30000 = 206000 0.824
220,000 + 30000 = 250000

penambahan ekuitas 30000 $20 $600,000

bv setelah $3,800,000 82,4 persen $3,131,200
bv sebelum $3,200,000 80 persen $2,560,000 $571,200
$28,800 menambah goodwill ata

dibeli outside entity (public)

176000 + 0 = 176000 0.704

220,000 + 30000 = 250000

bv setelah $3,800,000 70,4 persen $2,675,200

bv sebelum $3,200,000 80 persen $2,560,000
$115,200

investment in S $115,200
PIC $115,200
 $10 220,000 lembar

menambah goodwill atau ina

p punya s 70 persen, s punya t 80 persen , gambarkan dan alokasikan

p s t
360 160 100
allocate ni t
s (80%) 80 -80
360 240 20
allocate ni s
p (70 %) 168 -168
528 72 20
Ni controling nci share s nci share t
c/s
cost 1,536,000 iis awal 80 persen
384,000 nci awal 20 persen

implied 1,536,000 1,920,000

0,8

bv ps
call price 105 6,000 630,000
dividen in arreas - - -
bv ps 630,000

bv total 2,500,000
bv p/s 630,000
bv c/s 1 jan 1,870,000

cost 1,920,000
bv cs 1,870,000
goodwill 50,000

2011
ni -100,000
dividen pre 72000 12 % dikali 600,000
total kerugian 172,000

ditanggung :
ifs 2011 -137,600
nci share 2011 -34,400

BV TE awal 2,500,000
NI (100,000)
dividen -
BV TE akhir 2,400,000
bv p/s 702,000 630,000 + 72,000
bv c/s 1,698,000
goodwill 50,000
1,748,000
iis common akhir 2011 1,398,400
NCI common akhir 2012 349,600

2012
500,000 p/s 72,000 nci share pre
 c/s 428,000 80 persen ifs 2012
20 persen nci share 2012
dividen
344,000 p/s 72,000 sekarang 144,000
72,000 tunggakan
c/s 200,000 80 persen 160,000
20 persen 40,000

BV TE awal 2,400,000
NI 500,000
dividen 344,000
BV TE akhir 2,556,000
bv p/s 630,000 630,000 72,000
bv c/s 1,926,000 call price sekarang
goodwill 50,000 +
1,976,000
iis common akhir 1,580,800 80 persen 630+72+72-144
NCI common akhir 395,200 20 persen

bv p/s 630,000

nci pre akhir 630,000 -

 pertanyaannya
1. goodwill 50,000
2. ifs 2011 (137,600)
3. ifs 2012 342,400
4. iis akhir 2012 1,580,800

5. nci akhir 2012 1,025,200 630,000 pre

395,200 common
liat caranyaa 1,025,200 total

72,000
 342,400
85,600

dividen NCI pre 144,000

72,000 dikurangi 144,000

tunggakan bayar dividen
+ -

= 630