SKS : 3 SKS
Jika Anda tidak bisa mematuhi instruksi di atas, maka bisa dianggap sebagai tindakan
menyontek atau tidak jujur dan akan dicatat sebagai aktivitas yang mencurigakan.
UNIVERSITAS MERCU BUANA
FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI S1
1. Blue Corporation paid $5.000.000 for Jim Corporation’s voting common stock on January 3,
2017, in Jim was dissolved. The purchase price consisted of 100.000 shares of Blue’s common
stock with a market value of $4.000.000 plus $1.000.000 cash. In addition, Blue Paid $100.000
for registering and issuing the 100.000 shares of common stock and $200.000 for other costs of
combination. Balance sheet information for the companies immediately before the acquisition is
summarized as follows:
Blue Jim
Book Value Book Value Fair value
Cash $ 6,000,000 $ 480,000 $ 480,000
Account receivable –
net $ 2,600,000 $ 720,000 $ 720,000
Notes receivable - net $ 3,000,000 $ 600,000 $ 600,000
Inventories $ 6,000,000 $ 840,000 $ 1,000,000
Other current Assets $ 1,400,000 $ 360,000 $ 400,000
Land $ 4,000,000 $ 200,000 $ 400,000
Building - net $ 18,000,000 $ 1,200,000 $ 2,400,000
Equipment - net $ 20,000,000 $ 1,600,000 $ 1,200,000
Total Assets $ 61,000,000 $ 6,000,000 $ 7,200,000
Account payable $ 3,000,000 $ 600,000 $ 600,000
Mortgage payable -
10% $ 10,000,000 $ 1,400,000 $ 1,200,000
Capital stock, $10 par $ 20,000,000 $ 2,000,000
Other paid-in capital $ 16,000,000 $ 1,200,000
Retained earnings $ 12,000,000 $ 800,000
Total equities $ 61,000,000 $ 6,000,000
Required:
1. Prepare journal entries for Blue Corporation to record its acquisition of Jim Corporation,
including all allocations to individual asset and liability
2. Prepare a balance sheet for Blue Corpoartion on 03 January 2017, immediately after the
acquisition and dissolution of Jim
CPMK 1 (CPL S6,S7,S9,P1,P2,KU1,KU2,KU6,KK1,KK2)
(30%)
1 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS MERCU BUANA
2. Why are reciprocal amounts eliminated in preparing consolidated financial statements?
CPMK 3 (CPL S6,S7,S8,S9,P1,P2,P10,KU1,KU2,KU6,KK1,KK2)
(10%)
3. Boy Corporation acquires 77% of the outstanding common stock of Jill Corporation on January
1, 2017 for $810.000 cash. Balance sheet information for the companies immediately after the
acquisition is summarized as follows:
Boy Jill
Book Value Book Value Fair value
Assets
Cash $ 140,000 $ 80,000 $ 80,000
Account receivable –
net $ 320,000 $ 120,000 $ 120,000
Inventories $ 280,000 $ 120,000 $ 200,000
Land $ 400,000 $ 200,000 $ 240,000
Building - net $ 440,000 $ 280,000 $ 360,000
Equipment - net $ 320,000 $ 160,000 $ 120,000
Investment in Jill $ 700,000 - -
Total Assets $ 2,600,000 $ 960,000 $ 1,120,000
Liabilities and
stockholders equity
Account payable $ 360,000 $ 320,000 $ 320,000
Other liabilities $ 40,000 $ 200,000 $ 160,000
Capital stock, $20 par $ 2,000,000 $ 400,000
Retained earnings $ 200,000 $ 40,000
Total equities $ 2,600,000 $ 960,000
Required:
1. Prepare a schedule to assign the difference between the fair value of the investment in Set
and the book value of the interest to identifiable and unidentifiable net assets.
2. Prepare a consolidated balance sheet for Boy Corpoartion and subsidiary at Januray 1,
2017.
CPMK 3 (CPL S6,S7,S8,S9,P1,P2,P10,KU1,KU2,KU6,KK1,KK2)
(30%)
2 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS MERCU BUANA
4. Pada tanggal 31 Desember 2014 Vio Corporation membeli 100% saham Hauston Corp pada nilai
buku. Semua pembelian Hauston berasal dari Vio dengan harga 30% diatas harga perolehan yang
bernilai $280. Vio dan Hauston menjual semua barang dagang kepada pelanggan dengan harga
40% dari harga perolehan Vio. Data-data yang dilaporkan pada neraca dan laporan laba rugi
terpisah sesaat setelah akuisisi adalah sebagai berikut:
3 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS MERCU BUANA