Pertemuan 8

Lanjutan Soal Latihan Laporan Keuangan Konsolidasi

Soal 1

Jawab :
Push down under Untuk Perusahaan Induk
Retained earnings 800,000
Inventories 90,000
Land 450,000
Buildings — net 270,000
Goodwill 360,000
Equipment 180,000
Other liabilities 90,000
Push down equity 1,700,000
($600,000 fair value/book value x 90%) + $360,000 goodwill + $800,000 retained
earnings.)

Push down under Untuk Perusahaan Anak

Retained earnings 800,000
Inventories 100,000
Land 500,000
Buildings — net 300,000
Goodwill 400,000

1
 Equipment — net 200,000
Other liabilities 100,000
Push down equity 1,800,000
($600,000 fair value/book value + $400,000 goodwill + $800,000 retained
earnings)

Soal 2

Jawab :
Penggabungan usaha sebesar 40% :
Pendapatan Sun ($500,000 x 40%) $ 200,000
Investasi Sun ($8,500,000 x 40%) $3,400,000

Penggabungan usaha sebesar 15% :

Pendapatan Sun ($500,000 x 15%) $ 75,000
Investasi Sun ($8,500,000 x 15%) $1,275,000