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  • Advanced 1 - Pertemuan 4 (24-09-2020)

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    Selviana
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    This document contains information about a student named Azzahra Andini Putri enrolled in the advanced accounting class taught by Bu Ice Nasyrah Noor on Thursdays from 10:15-12:45. It also details an investment transaction where Playoff Corp purchased 100% of the shares of Series Company for 100,000. The book value of Series was 57,000 so there was a differential of 43,000 which was allocated to inventory, building, and goodwill through journal entries. Elimination entries were also made.

    Original Description:

    Akuntansi keuangan 2

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    This document contains information about a student named Azzahra Andini Putri enrolled in the advanced accounting class taught by Bu Ice Nasyrah Noor on Thursdays from 10:15-12:45. It also details an investment transaction where Playoff Corp purchased 100% of the shares of Series Company for 100,000. The book value of Series was 57,000 so there was a differential of 43,000 which was allocated to inventory, building, and goodwill through journal entries. Elimination entries were also made.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    14 views5 pages

    Advanced 1 - Pertemuan 4 (24-09-2020)

    Uploaded by

    Selviana
    This document contains information about a student named Azzahra Andini Putri enrolled in the advanced accounting class taught by Bu Ice Nasyrah Noor on Thursdays from 10:15-12:45. It also details an investment transaction where Playoff Corp purchased 100% of the shares of Series Company for 100,000. The book value of Series was 57,000 so there was a differential of 43,000 which was allocated to inventory, building, and goodwill through journal entries. Elimination entries were also made.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 5

    Nama Azzahra Andini Putri

    NIM 023001800018
    Nama Dosen Bu Ice Nasyrah Noor
    Mata Kuliah Akuntansi Keuangan Lanjutan I
    Hari/Jam Kuliah Kamis/10.15-12.45

    Laporan Keuangan Anak


    Book Value Fair Value Differential 100%
    Cash 500 500 0 Nilai Investasi 200,000
    Equipment 1000 1200 200 Book Value 160,000
    Building 1000 1800 800 Differential 40,000 ???
    xx xx -
    xx xx -
    xx xx -
    xx xx -
    xx xx -

    Laporan Keuangan Anak


    Book Value Fair Value Differential 100%
    Cash 50,000 50,000 Nilai Investasi 200,000
    Equipment 30,000 30,000 Book Value 160,000
    Building 40,000 40,000 Differential 40,000 ???
    Land 40,000 40,000
    xx xx -
    xx xx -
    xx xx -
    xx xx -
    xx xx -

    Peerless Special Food 1. Jurnal Investasi


    100% 340,000 Nilai Investasi Investment
    Cash
    Book Value of Special Food
    Common Stock 200,000 2. Excess Value
    Retained Earnings 100,000 Land
    - 300,000 Invetment
    Differential 40,000 Land
    3. Jurnal Eliminasi
    Common Stock
    Retained Earning
    Invetment

    Akhir Tahun 300,000 Cash


    Peerless Special Food
    100% 387,500 Nilai Investasi
    87,500 Notes Payable
    Book Value of Special Food
    Common Stock 200,000
    Retained Earnings 100,000
    - 300,000
    Differential 87,500 Inventory 5,000
    Land 10,000
    Building 60,000 60.000/10
    Goodwill 12,500

    I Saat Investasi
    II Mengakui Income
    III Mengakui Dividen
    IV Penurunan Nilai
    V Jurnal Eliminasi
    VI Amortized Excess Value COGS 5,000
    Depreciation Expense 6,000
    Impairment Loss 3,000
    Income

    Investment
    387,500 30,000
    50,000 14,000
    320,000
    73,500
    437,500 437,500
    Common Stock + Retained Earning
    200 Equipment
    800 Building
    39,000 Goodwill

    Common Stock + Retained Earning


    200 Equipment
    800 Building I
    39,000 Goodwill
    40,000

    Land 40,000 II

    Goodwill 40,000 III

    340,000
    340,000

    40,000
    40,000

    200,000
    100,000
    300,000
    Penurunan Nilai
    5,000

    6,000 Accumulated Depreciation


    3,000
    14,000 Income 14,000
    Investment 14,000

    14,000
    Nama Azzahra Andini Putri
    NIM 023001800018
    Nama Dosen Bu Ice Nasyrah Noor
    Mata Kuliah Akuntansi Keuangan Lanjutan I
    Hari/Jam Kuliah Kamis/10.15-12.45

    E 14 - 12 (Page 173) Awal Tahun

    Playoff Corp beli saham 100% ke Series Company sebesar 100.000


    Diketahui:
    Book Value Series:
    Common Stock 20,000
    Retained Earnings 37,000
    57,000
    Differential 43,000 (100.000 - 57.000)
    (25.000 + 18.000) Goodwill

    Investment 5.000 , Building 20.000

    1. Jurnal Transaksi
    Investment 100,000
    Cash 100,000

    2. Jurnal Excess Value


    Inventory 5,000
    Building and Equipment 20,000
    Goodwill 18,000
    Investment 43,000

    3. Jurnal Eliminasi
    Common Stock 20,000
    Retained Earning 37,000
    Invetment in Series Company 57,000

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