SOAL 1
Nilai wajar SB (500 X 168) 84,000
Nilai wajar SP (100 X 210) 21,000
Keseluruhan nilai wajar 105,000
A. kas 100,000
modal saham - sb (500 x 10) 5,000
premi saham - sb (80.000-5.000) 75,000
modal saham - sp (100 x 100) 10,000
premi saham - sp (20.000 -10.000) 10,000
B. Kas 100,000
modal saham -SB (500 X 100) 5,000
Premi saham -SB (85.000-5.000) 80,000
modal saham - SP (100 x 100) 10,000
premi saham -SP (15.000 - 10.000) 5,000
SOAL 2
7/1/2019 Saham Treasury (100 x 87) 8,700
Kas 8,700
tanggal distribusi Dividen SB yang dapat didistribusikan (Ordinary Share Dividend Distributable)
Modal Saham -SB
Saldo Laba
Utang dividen Properti (Property Dividend Payable)
SOAL 4
9/21/2019 Invetasi Ekuitas (1.200.000 - 875.000)
Tanggal Pengumuman Unrealized Holding Gain or Loss-Income
Saldo Laba
Utang dividen Properti (Property Dividend Payable)
30,000
30,000
35,000
35,000
125,000
125,000
125,000
125,000
325,000
325,000
1,200,000
1,200,000
1,200,000
1,200,000
SOAL 5
A. KOMPONEN LIABILITAS DAN EKUITAS
1/1/2017
PV Of Principle (2.000.000 x 0,79383) (n = 3,I =8%) 1,587,660
PV Of Interest Payments (120.000 x 2,57710) (n= 3,I =8%) 309,252
PV dari Komponen Liabilitas 1,896,912
1.22