Kelas Akuntansi Keuangan Lanjutan 2, B2343

Evelyn Clarissa - 01012180002

Catatan : Setiap problem dijawab melalui sheets terpisah yang sudah diberi judul yang sesuai, dapat dilihat di bagian bawa

P3-2 (dalam ribuan)

1. Schedule to assign the difference between the FV of the investment in Son and the BV of the interest to identifiable a
unidentifiable net assets
Cost of investment in Son $ 350
Implied fair value of Son ($350 / 70%) $ 500
Book value of Son $ -220
Excess FV over BV $ 280
Allocation of excess
Fair Value Book Value Allocation
Inventories $ 100 - $ 60 $ 40
Land $ 120 - $ 100 $ 20
Buildings-net $ 180 - $ 140 $ 40
Equipment-net $ 60 - $ 80 $ -20
Other liabilities $ 80 - $ 100 $ 20
Allocated to identifiable net assets $ 100
Remainder for goodwill $ 180
Excess FV over BV $ 280

2 Pop Corporation and Subsidiary

Consolidated Balance Sheet
at January 1, 2016
Assets
Current assets
Cash (Pop's BV + Son's FV) 110
Receivables-net (Pop's BV + Son's FV) 220
Inventories (Pop's BV + Son's FV) 240 $ 570

Property, plant and equipment:

Land (Pop's BV + Son's FV) $ 320
Buildings-net (Pop's BV + Son's FV) $ 400
Equipment-net (Pop's BV + Son's FV) $ 220 $ 940
Goodwill $ 180
Total Assets $ 1,690

Liabilities and Equities

Liabilities
Accounts payable (Pop's BV + Son's FV) $ 340
Other liabilities (Pop's BV + Son's FV) $ 100 $ 440

Stockholders' Equity
Capital stock (Pop's Book Value) $ 1,000
Retained Earnings (Pop's Book Value) $ 100
Noncontrolling interest $ 150 $ 1,250 (NCI : 30% of implied FV, where implied
Total liabilities and stockholders' equity $ 1,690
 i, dapat dilihat di bagian bawah Microsoft Word.

the interest to identifiable and

% of implied FV, where implied FV is $500)

P3-3 (dalam ribuan)
Cost of investment in Mark $ 8,100
Implied FV of Mark $ 9,000
Book Value of Mark $ -7,200
Excess FV over BV $ 1,800

Allocation of excess
Fair Value Book Value Allocation of excess
Inventories $ 2,000 $ 1,600 $ 400
Land $ 4,000 $ 3,000 $ 1,000
Buildings-net $ 2,500 $ 2,800 $ -300
Equipment-net $ 4,000 $ 3,900 $ 100
Notes payable $ 2,000 $ 1,800 $ -200
Bonds payable $ 2,000 $ 2,400 $ 400
Patents $ 100 $ 100
Allocated to identifiable net assets $ 1,500
Remainder for goodwill $ 300
Excess FV over BV $ 1,800
P3-6
Adjustments and
Eliminations Consolidated
Accounts Harrison 80% David
Balance Sheet
Debits Credits
Assets
Cash $ 300 $ 80 $ 380
Accounts Receivables $ 400 $ 200 $ 100 $ 500
Dividends Receivables $ 160 $ 160 $ -
Equipment-net $ 1,000 $ 800 $ 1,800
Building-net $ 2,000 $ 1,000 $ 3,000
Land $ 1,600 $ 1,400 $ 3,000
Investment in David $ 2,320 $ 2,320 $ - (akun investment selalu dihap
Goodwill $ 100 $ 100
Total assets $ 7,780 $ 3,480 $ 8,780
Liabilities and Equities
Accounts Payable $ 500 $ 80 $ 100 $ 480
Dividends payable $ 100 $ 200 $ 160 $ 140 ($160 = Dividend $200 x 80%)
Notes Payable $ 1,000 $ 400 $ 1,400
Capital Stock $ 2,000 $ 1,000 $ 1,000 $ 2,000
Retained Earnings $ 4,180 $ 1,800 $ 1,800 $ 4,180
$ 7,780 $ 3,480
Noncontrolling Interest $ 580 $ 580
Total liabilities and equities $ 8,780
(akun investment selalu dihapus)

($160 = Dividend $200 x 80%)

P3-7 (dalam ribuan)
Preliminary computations
Cost of investment in Son $ 1,120
Implied FV of Son ($1,120/80%) $ 1,400
Book value of Son $ -1,000 (Total Assets - Total Liabilities)
[Assets - Equities = Liabilities
$2,200 - ($800 + $200) = $1,200]

Excess FV over BV $ 400

1 Noncontrolling interest share

[Son's NI x 20% noncontrolling interest] $ 40

2 Current assets
Combined current assets $ 1,116 (Pop's + Son's)
Less : Dividends Receivable $ -32 (Dividends payable x Pop's interest)
Total current assets $ 1,084

tidak ada : karena dalam laporan konsolidasi, semua

3 Income from Son akun yang berasal dari entitas yang diakuisisi tidak
boleh dicatat

4 Capital stock $ 2,000 (Pop's capital stock)

tidak ada : sebelum lapkeu

5 Investment in Son konsolidasi disusun, akun
investment sudah dihapus

6 Excess of FV over BV $ 400

7 Consolidated net income for the year ended December 31, 2017
Combined sales $ 2,400
Less : Combined COGS $ -1,480
Combined expenses $ -320
Consolidated net income $ 600
Less : NCI share $ -40
Controlling share $ 560

8 Consolidated RE in December 21, 2016

Pop's ending RE in 2017 $ 808

9 Consolidated RE in December 21, 2017

Beginning RE $ 808
Add : Controlling share of consolidated NI $ 560
Less : Pop's dividend $ -240
Ending retained earnings $ 1,128

10 NCI, December 31, 2017

Son's capital sock and retained earnings $ 1,200
Add : Net Income $ 200 (Net Income : Sales - COGS - other expenses)
Less : Dividends $ -100
Son's equity at FV $ 1,300
NCI in % 20%
NCI in BV $ 260
Add : NCI share of Goodwill $ 80
NCI in FV (December 31, 2017) $ 340
her expenses)