ADVANCED ACCOUNTING 2

Pit Corporation acquires the net assets of Sad Company in a combination consummated on
December 27, 2020. Sad Company is dissolved. The assets and liabilities of Sad Company on this
date, at their book values and at fair values, are as follows:
Book Value ($) Fair Value ($)
Assets
Cash 50,000 50,000
Net Receivables 150,000 140,000
Inventories 200,000 250,000
Land 50,000 100,000
Building – net 300,000 500,000
Equipment – net 250,000 350,000
Patents - 50,000
Total Assets 1,000,000 1,440,000
Liabilities
Account Payable 60,000 60,000
Notes Payable 150,000 135,000
Other Liabilities 40,000 45,000
Total Liabilities 250,000 240,000
Net Assets 750,000 1,200,000
1. Pit Corporation membayar $400,000 dan menerbitkan 50,000 lembar saham, nominal
perlembar $10, harga pasar saham perlembar $20 untuk membeli semua net aset dari
Corporation . Bagaimana Jurnal yang harus dibuat oleh Pit Corporation ?

Investasi 1,400,000
Kas 400,000
Modal Saham 500,000
Agio Saham 500,000

Cash 50,000
Net Receivables 140,000
Inventories 250,000
Land 100,000
Building – net 500,000
Equipment – net 350,000
Patents 50,000
Goodwill 200,000
Account Payable 60,000
Notes Payable 135,000
Other Liabilities 45,000
Investasi 1,400,000
2. Pit Corporation menerbitkan 40,000 lembar saham, nominal perlembar $10, harga pasar
saham perlembar $20 dan Note Payable 10%, 5 tahun, $200.000 untuk membeli semua net
aset dari Corporation . Bagaimana Jurnal yang harus dibuat oleh Pit Corporation ?

Investasi 1,000,000
Wesel Bayar 200,000
Modal Saham 400,000
Agio Saham 400,000
 Cash 50,000
Net Receivables 140,000
Inventories 250,000
Land 100,000
Building – net 500,000
Equipment – net 350,000
Patents 50,000
Account Payable 60,000
Notes Payable 135,000
Other Liabilities 45,000
Investasi 1,000,000
Gain 200,000
3. Pit Corporation membayar $400,000 dan menerbitkan 50,000 lembar saham, nominal
perlembar $10, harga pasar saham perlembar $20 untuk membeli semua net aset dari
Corporation . Biaya yang dikeluarkan oleh Pit Corporation berkaitan dengan penggabungan
usaha tersebut antara lain:
- Biaya pendaftaran penerbitan saham $ 10.000
- Biaya pencetakan saham $ 5.000
- Biaya konsultan dan lainnya berkaitan dengan proses penggabungan usaha $ 15.000

Bagaimana Jurnal yang harus dibuat oleh Pit Corporation ?

Investasi 1,400,000
Kas 400,000
Modal Saham 500,000
Agio Saham 500,000

Agio Saham 15,000

Beban Investasi 15,000
Kas 30,000

Cash 50,000
Net Receivables 140,000
Inventories 250,000
Land 100,000
Building – net 500,000
Equipment – net 350,000
Patents 50,000
Goodwill 200,000
Account Payable 60,000
Notes Payable 135,000
Other Liabilities 45,000
Investasi 1,400,000
Pit Corporation acquires the net assets of Sad Company in a combination consummated on
December 27, 2020. Sad Company is dissolved. The assets and liabilities of Pit Corporation and
Sad Company on this date, at fair values, are as follows:
Pit Corp ($) Sad Comp ($)
Assets
Aset Lancar 4.500.000 500,000
Aset Tidak :ancar 5,500,000 1,000,000
 Total Assets 10,000,000 1,500,000

Liabilitas
Utang Usaha 1,250,000 150,000
Utang Lain-lain 750,000 50,000
2,000,000 200,000
Ekuitas
Modal Saham, $10 5,000,000 800,000
Agio Saham 2,000,000 400,000
Saldo Laba 1,000,000 100,000
8,000,000 1,300,000
Total Liabilitas & Ekuitas 10,000,000 1,500,000

4. Pit Corporation membeli net aset dari Sad Company, dan Sad Company dibubarkan. Sebagai
alat pembayarannya, Pit Corporation menerbitkan saham baru sebanyak 100,000 lembar,
dengan harga pasar saham $ 12 perlembar. Biaya yang dikeluarkan Pit Corporation berkaitan
dengan penggabungan usaha tersebut adalah:
- Biaya pendaftaran penerbitan saham $ 50.000
- Biaya pencetakan saham $ 25.000
- Biaya konsultan dan lainnya berkaitan dengan proses penggabungan usaha $ 75.000

Instruksi:
a. Bagaimana Jurnal dari Pit Corporation dari transaksi di atas ?
b. Bagaimana Neraca/Laporan Posisi Keuangan dari Pit Corporation sesaat setelah
penggabungan usaha di atas ?

Investasi 1,200,000
Modal Saham 1,000,000
Agio Saham 200,000

Agio Saham 75,000

Beban Investasi 75,000
Kas 150,000

Assets
Aset Lancar 500,000
Aset Tidak :ancar 1,000,000
Utang Usaha 150,000
Utang Lain-lain 50,000
Investasi 1,200,000
Gain 100,000

LPK Pit Corp sesaat stl penggabungan

Pit Corp ($)
Assets
Aset Lancar 4,850.000
Aset Tidak :ancar 6,500,000
Total Assets 11,350,000

Liabilitas
Utang Usaha 1,400,000
Utang Lain-lain 800,000
 2,200,000
Ekuitas
Modal Saham, $10 6,000,000
Agio Saham 2,125,000
Saldo Laba 1,025,000
9,150,000
Total Liabilitas & Ekuitas 11,350,000
5. Pit Corporation membeli net aset dari Sad Company, dan Sad Company dibubarkan. Sebagai
alat pembayarannya, Pit Corporation menerbitkan saham baru sebanyak 100,000 lembar,
dengan harga pasar saham $ 14 perlembar. Biaya yang dikeluarkan Pit Corporation berkaitan
dengan penggabungan usaha tersebut adalah:
- Biaya pendaftaran penerbitan saham $ 50.000
- Biaya pencetakan saham $ 25.000
- Biaya konsultan dan lainnya berkaitan dengan proses penggabungan usaha $ 75.000
Instruksi:
a. Bagaimana Jurnal dari Pit Corporation dari transaksi di atas ?
b. Bagaimana Neraca/Laporan Posisi Keuangan dari Pit Corporation sesaat setelah
penggabungan usaha di atas ?

Investasi 1,400,000
Modal Saham 1,000,000
Agio Saham 400,000

Agio Saham 75,000

Beban Investasi 75,000
Kas 150,000

Assets
Aset Lancar 500,000
Aset Tidak :ancar 1,000,000
Goodwill 100,000
Utang Usaha 150,000
Utang Lain-lain 50,000
Investasi 1,400,000

LPK Pit Corp sesaat stl penggabungan

Pit Corp ($)
Assets
Aset Lancar 4,850.000
Aset Tidak Lancar 6,500,000
Goodwill 100,000
Total Assets 11,450,000

Liabilitas
Utang Usaha 1,400,000
Utang Lain-lain 800,000
2,200,000
Ekuitas
Modal Saham, $10 6,000,000
Agio Saham 2,325,000
Saldo Laba 925,000
 9,250,000
Total Liabilitas & Ekuitas 11,450,000
6. Pit Corporation membeli net aset dari Sad Company, dan Sad Company dibubarkan. Sebagai
alat pembayarannya, Pit Corporation menerbitkan saham baru sebanyak 100,000 lembar,
dengan harga pasar saham $ 13 perlembar. Biaya yang dikeluarkan Pit Corporation berkaitan
dengan penggabungan usaha tersebut adalah:
- Biaya pendaftaran penerbitan saham $ 50.000
- Biaya pencetakan saham $ 25.000
- Biaya konsultan dan lainnya berkaitan dengan proses penggabungan usaha $ 75.000
Instruksi:
c. Bagaimana Jurnal dari Pit Corporation dari transaksi di atas ?
d. Bagaimana Neraca/Laporan Posisi Keuangan dari Pit Corporation sesaat setelah
penggabungan usaha di atas ?
7. On April 1, Par Company paid $1,600,000 for all the issued and outstanding common stock of
Son Corporation in a transaction properly accounted for as an acquisition. Son Corporation
is dissolved. The recorded assets and liabilities of Son Corporation on April 1 follow:
Cash 160,000
Inventory 480,000
Property and equipment (net of accumulated depreciation of $640,000) 960,000
Liabilities (360,000)
On April 1, it was determined that the inventory of Son had a fair value of $380,000 and the
property and equipment (net) had a fair value of $1,120,000.
Tentukan berapa jumlah Goodwill dari transaksi di atas ?

Net Assets (160,000 + 380,000 + 1,120,000 – 360,000) = 1,300,000

Pembayaran = 1,600,000
Goodwill 300,000
8. The stockholders’ equities of Pal Corporation and Sip Corporation at January 1 were as
follows:
Pal Corp Sip Corp
Capital stock, $10 par 3,000,000 1,600,000
Other paid-in capital 400,000 800,000
Retained earnings 1,200,000 600,000
Stockholders’ equity 4,600,000 3,000,000
On January 2, Pal issued 300,000 of its shares with a market value of $20 per share for all of
Sip’s shares, and Sip was dissolved. On the same day, Pal paid $10,000 to register and issue the
shares and $20,000 for other direct costs of combination.
Prepare the stockholders’ equity section of Pal Corporation’s balance sheet immediately
after the acquisition on January 2. (Hint: Prepare the journal entry.)

Pal Corp
Capital stock, $10 par 3,000,000 3,000,000 6,000,000
Other paid-in capital 400,000 3,000,000 (10,000) 3,390,000
Retained earnings 1,200,000 (20,000) 1,180,000
Stockholders’ equity 4,600,000 10,570,000
9. Pan Company menerbitkan 480,000 lembar saham dengan nominal $10 perlembar, nilai wajar
saham $ 10,200,000 untuk membeli semua saham beredar dari Set Company. Pan juga
mengeluarkan biaya sbb:
Legal fees to arrange the business combination $ 100,000
Cost of SEC registration, including accounting and legal fees $ 48,000
Cost of printing and issuing net stock certificates $ 12,000
Indirect costs of combining, including allocated overhead and executive salaries $ 80,000

Set Company dibubarkan. Aset Set Company sesaat sebelum diakuisisi adalah sebagai berikut:
Book Value ($) Fair Value ($)
Current Assets 4,000,000 4,400,000
Plant Assets 6,000,000 8,800,000
Liabilities 1,200,000 1,200,000
Common Stock 8,000,000 -
Retained Earnings 800,000 -
Prepare all journal entries on Pan’s books to record the acquisition