ADVANCED ACCOUNT
UJI KOMPETENSI: 1
Nama :
NPK :
Kelas :
Libilitas
Libilitas Jangka Pendek 194,000,000 30,000,000
Libilitas Jangka Panjang 254,000,000 220,000,000
Total Liabilitas 448,000,000 250,000,000
Ekuitas
Modal Saham 280,000,000 200,000,000
(NN Rp. 1000/lbr)
Agio Saham 70,000,000 50,000,000
Saldo Laba 140,000,000 48,000,000
Total Ekuitas 490,000,000 298,000,000
Total Liabilitas dan Ekuitas 938,000,000 548,000,000
Libilitas
Libilitas Jangka Pendek 194,000,000 30,000,000
Libilitas Jangka Panjang 254,000,000 220,000,000
Total Liabilitas 448,000,000 250,000,000
b. Pengukuran Goodwill
PT Kenanga
Keterangan
(Nilai Wajar)
Aset
Aset Lancar 105,000,000
Aset Tidak Lancar 510,000,000
Total Aset 615,000,000
Libilitas
Libilitas Jangka Pendek 30,000,000
Libilitas Jangka Panjang 220,000,000
Total Liabilitas 250,000,000
Nilai Wajar Aktiva Bersih 365,000,000
Nilai imbalan yang dibayarkan
(250.000 lbr saham, harga pasar 400,000,000
Rp. 1.600.)
Goodwill 35,000,000
PT Kenanga
(yang Diakuisisi
Nilai Wajar)
105,000,000
510,000,000
615,000,000
ati PT Kenanga
Aset Lancar 17,000,000
Aset Tidak Lancar 50,000,000
Saldo Laba
Liabilitas Jk. Pendek 30,000,000
Liabilitas Jk. Panjang 220,000,000
Modal Saham 200,000,000
Agio Saham 50,000,000
Saldo Laba 115,000,000
Aset Lancar
Aset Tidak Lancar
30,000,000
220,000,000
200,000,000
200,000,000
224,000,000
474,000,000
480,000,000
270,000,000
140,000,000
1,588,000,000
anga
67,000,000
105,000,000
510,000,000