Resaluna Febriansi Nur Subagyo

041811333210
AKL 1 A1-SP

SOAL MULTIPLE CHOICE

1.) Pernyataan di bawah ini yang BENAR adalah ?

a) Preferred dividend S akan mengurangi jumlah net income S
b) Preferred dividend S akan menambah jumlah net income S
c) Preferred dividend in arrears akan menambah BV dari preferred stock
tersebut.
d) Preferred dividend in arrears akan mengurangi BV dari preferred stock
tersebut.
2.) Ketika Parent mengakuisisi saham preferen Subsidiary menggunakan
constructive retirement maka pernyataan di bawah ini yang benar
,KECUALI?

a) Investasi dalam saham preferen Subsidiary Preference stock dicatat sesuai

nilai bukunya

b) Adanya perbedaan antara nilai buku dan kos saham preferen merupakan
suatu penyesuaian tambahan modal disetor lainnya

c) Tidak ada untung atau rugi dicatat

d) Dividen dicatat sebagai laba

3.) Rumus NCI Share pada saham preferences,YANG TEPAT adalah ?
a) NCI Share = %NCI x (NIs – (Dividen preferen) – Amoritisasi UAE)
b) NCI Share = %NCI x Dividen saham preferen
c) NCI Share = %NCI x (NIs –(total dividen)- amortisasi UAE
d) NCI Share = %NCI x total dividen saham
4.) Perbedaan Earnings per Share (EPS) dan Dilluted Earnings per Share
(Convertible Preferred Stock) adalah ?
a) EPS tidak akan mempertimbangkan convertible securities sedangkan
dilluted EPS mempertimbangkan hal tersebut.
Resaluna Febriansi Nur Subagyo
041811333210
AKL 1 A1-SP

b) Dilluted EPS tidak akan mempertimbangkan convertible securities

sedangkan EPS mempertimbangkan hal tersebut
c) EPS dan Dilluted EPS tidak akan mempertimbangkan convertible
securities
d) Semua jawaban salah
5.) Sidney 90% dimiliki oleh Pinus.Laba bersih Pinus $186,lembar saham biasa
yang beredar seluruh tahun 200,dan Pinus tidak memiliki sekuritas
dilutif,Maka besar EPS dasar pinus adalah (Parent’s Basic EPS)
a) 0.80
b) 0.75
c) 0.93 ($186/200)
d) 0.98
Resaluna Febriansi Nur Subagyo
041811333210
AKL 1 A1-SP

SOAL EXCERCISE

E10-2

Permata Tbk and its affiliate Berlian Tbk recorded goodwill of $75,000 at its
consolidated financial statement year ended December 31, 2013. Permata Tbk
acquired an 80 percent interest in Berlian Tbk on January 1, 2013, when its common
stock was at $250,000 and retained earnings at $130,000. The fair value of net assets
was equal to its book value. Berlian Tbk had 1,000 shares of preferred stock with a
callable price of $102 per share at the time of the purchase.
ADDITIONAL INFORMATION
1. Net income during 2013 reported by Berlian Tbk was $60,000.
2. Income from subsidiary reported by Permata Tbk was $36,000.
Required
1. Calculate the purchase price of Berlian Tbk by Permata Tbk on January 1, 2013.
2. Calculate the total amount of stockholders’ equity at the time of the purchase.
3. Calculate the total amount of noncontrolling interest share.
Jawab
1. Common stockholders' Equity $ 380,000
Goodwill 75,000
Implied fair value $ 455,000
Purchase price (80% * implied fair value) $ 364,000

2. Common stockholders' equity $ 380,000

Preferred stockholders' equity $ 102,000
(1,000 share at 102 call price)
Total stockholders ' equity $ 482,000
Resaluna Febriansi Nur Subagyo
041811333210
AKL 1 A1-SP

3. Income from subsidiary $ 36,000

Common stock portion of income $ 45,000
(Income from subsidiary /80%)
Net income 60,000
Preferred stock portion of income 15,000

Noncontrollling interest share – common $ 9,000

(20% * common stock portion of income)
Noncontrolling interest share - preferred
(100%* preferred stock portion of income) $ 15,000
Total noncontrolling interest share $ 24,000
Resaluna Febriansi Nur Subagyo
041811333210
AKL 1 A1-SP

SOAL PROBLEM

P10-2
Pierre SA acquired 90 percent of Sousse SA’s voting common stock for $585,000 on
January 1, 2014. Sousse’s total stockholders’ equity in December 31, 2014, is as
follows (in thousands):
$10 preferred stock, 1,000 share, cumulative, $100
nonparticipating, $100 par, $106 callable price
Common stock, $10 par 500
Other paid in capital 50
Retained earnings 150
Total stockholders’ equity $800
ADDITIONAL INFORMATION
1. Pierre purchased 60 percent of Sousse’s preferred stock for $55,000 in July 1,
2014.
2. Net income of Sousse during 2014 was $60,000 and no dividends were declared.
3. Assume net income and accrued dividend was proportionate throughout the year.
Required: Prepare all necessary workpaper entries.
Resaluna Febriansi Nur Subagyo
041811333210
AKL 1 A1-SP
Resaluna Febriansi Nur Subagyo
041811333210
AKL 1 A1-SP