P1-1

Investment In Sung Ltd $ 11,000,000

Common Stock $ 5,000,000
Additional Paid in Capital $ 5,000,000
Cash $ 1,000,000

Cash $ 2,000,000
Trade Receivables $ 600,000
Inventories $ 3,000,000
Prepaid Expense $ 1,000,000
Land $ 6,800,000
Building $ 10,100,000
Equipment $ 3,000,000
Trade Payable $ 1,500,000
Notes Payable $ 4,600,000
Bonds Payable $ 7,100,000
Investment in Sung $ 11,000,000

Gain from Bargain Purchase $ 2,300,000

P
Keterangan

10*500000

Uang Kas yang dibayar

Ini didapat dari selisih antara debit

dan kredit, kredit lebih besar
Acqusition Transaction

Common Stock, After Acqusition (additional Paid in Capital)

$ 10.000.000 - $ 2.000.000 = $ 8,000,000

Purchase Price Journal

Cash 1000000
Current Asset 12000000
Plants Asset 13000000
Goodwill 1000000
Current Liabilities
Other Current Liabilities
Investment in Carlos

Balance Sheet
Current Asset
Cash
Other Current Asset
Total Current Asset jumlah di samping di dapat dari carlos (fair value +Jose
Plants Asset Book Value) atau lihat jurnal diatas
Goodwill
Total Non Current Asset
Total Asset

Liabilities
Current Liabilities
Other Current Liabilities
Total Liabilities
Equity
Common Stock
Additional Paid In Capital Didapat dr transaksi issued 200.000
Retained Earning
Total Equity
Total Liabilities dan Equity
 2 juta di ambil dari 200.000
common shares *10 (selisih
issued)

4000000
13000000
10000000

3,000,000
25,000,000
28,000,000
28,000,000
1,000,000
29,000,000
57,000,000

9,000,000
25,000,000
34,000,000

12,000,000
8,000,000
3,000,000
23,000,000
57,000,000
P1-3
1a

Investment in Sun 1,500,000

Capital Stock 250,000
Additional Paid In Capital 1,250,000

Additional Paid In Capital 40,000

Investment Expense 60,000
Cash 100,000

Cash 20,000
Inventories 120,000
Other Current Asset 200,000
Land 200,000
Plant and Equipment 700,000
Goodwill 360,000
Liabiities 100,000
Investment in Sun 1,500,000

2a
Balance Sheet
Asset
Cash Pam Historical Cost =/- Jurnal di atas 160,000
Inventories 220,000
Other Current Asset 400,000
Land 360,000
PPE 2,000,000
Good Will 360,000
Total Asset 3,500,000

Liabilities 500,000
Capital Stock 1,250,000
Additional Paid in Capital 1,610,000
Retained Earning 140,000
Total Liabilitas dan Equitas 3,500,000

Untuk Expense dan Revenue masuk ke retained earning saldonya

1a

Investment in Sun 9,000,000

Capital Stock
Additional Paid In Capital

Additional Paid In Capital 40,000

Investment Expense 60,000
Cash

Cash 20,000
Inventories 120,000
Other Current Asset 200,000
Land 200,000
Plant and Equipment 700,000
Gain in Bargain Purchase
Liabiities
Investment in Sun

Balance Sheet
Asset
Cash Pam Historical Cost =/- Jurnal di atas
Inventories
Other Current Asset
Land
PPE
Total Asset

Liabilities
Capital Stock
Additional Paid in Capital
Retained Earning
Total Liabilitas dan Equitas
 150,000
750,000

100,000

240,000
100,000
900,000

160,000
220,000
400,000
360,000
2,000,000
3,140,000

500,000
1,150,000
1,110,000
380,000
3,140,000
Investment Cost Allocation
Investment Cost 250,000
Fair Value Acqusition (Investment Cost) 300,000 (395000-95000)
Bargain Purchase Gain 50,000

Allocation Cash 40,000

Receivables 30,000
Inventory 100,000
Land 50,000
Building 100,000
Equipment 75,000
Acc Payable - 50,000
Other Liabilities - 45,000
Gain on Bargain Purchase - 50,000
Total Allocation 250,000

Balance Sheet
Aset
Cash 90,000
Receivables 80,000
Inventory 230,000
Land 100,000
Building 250,000
Equipment 175,000
Total Asset 925,000
Liabilitas
Acc Payable 130,000
Other Liabilities 145,000
Notes Payable 200,000
Total Liabilitas 475,000
Equity
Common Stock 200,000
Paid in Capital 100,000
Retained Earnings 150,000
Total Ekuitas 450,000
Total Ekuitas dan Liabilitas 925,000