Perhitungan Goodwill
Biaya Penggabungan usaha 42,000,000,000.00
Aset Bersih (50.000.000.000 - 10.000.000.000) 40,000,000,000.00
2,000,000,000.00 Goodwill positif
Transaksi Penggabungan
Rekening PT Sinar Surya
Usaha
Aset Lancar
Kas 4,500,000,000 - 500,000,000
Piutang Usaha 3,500,000,000 3,000,000,000
Sewa dibayar di muka 2,500,000,000 2,000,000,000
Perlengkapan 3,000,000,000 2,500,000,000
Liabilitas Lancar
Utang Usaha 3,000,000,000 3,000,000,000
Utang Wesel 2,500,000,000 4,500,000,000
Ekuitas
Modal Saham(nom Rp 10.000) 20,000,000,000 12,000,000,000
Tambahan modal disetor 16,000,000,000 24,000,000,000
Saldo Laba 20,000,000,000 -
67,000,000,000 48,000,000,000
Laporan Posisi Keuangan Penggabungan Usaha PT Sinar Surya dan PT Cerah Perdana
Laporan Posisi Keuangan
PT Sinar Surya- Cerah Perdana
Jan-20
Rekening Saldo Rekening
Aset Lancar Liabilitas Lancar
Kas 4,000,000,000 Utang Usaha
Piutang Usaha 6,500,000,000 Utang Wesel
Sewa dibayar di muka 4,500,000,000
Perlengkapan 5,500,000,000 Liabilitas Tidak Lancar
Utang Obligasi
Aset Non Lancar Utang Jangka Panjang Lain
Gedung 50,000,000,000
Mesin 11,000,000,000 Ekuitas
Kendaraan Roda 4 6,500,000,000 Modal Saham(nom Rp 10.000)
Kendaraan Roda 2 4,000,000,000 Tambahan modal disetor
Tanah 17,000,000,000 Saldo Laba
Hak Paten 4,000,000,000
Goodwill 2,000,000,000
Total Aset 115,000,000,000 Total Liabilitas dan Ekuitas
Neraca Penggabungan
Usaha
4,000,000,000
6,500,000,000
4,500,000,000
5,500,000,000
50,000,000,000
11,000,000,000
6,500,000,000
4,000,000,000
17,000,000,000
4,000,000,000
2,000,000,000
115,000,000,000
6,000,000,000
7,000,000,000
4,500,000,000
5,500,000,000
32,000,000,000
40,000,000,000
20,000,000,000
115,000,000,000
Saldo
6,000,000,000
7,000,000,000
4,500,000,000
5,500,000,000
32,000,000,000
40,000,000,000
20,000,000,000
115,000,000,000