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Jurnal Melakukan Investasi Tanggal Account DR CR
Jurnal Melakukan Investasi Tanggal Account DR CR
$3,000,000 cash plus 200,000 shares of P Company $5 par common stock with a market value of $10 per share. Additional cash costs of the
equity interest consist of $50,000 for registration of the shares and $100,000 for consulting and advisory fees. P Company records these events
Asumsikan bahwa informasi nilai buku dan nilai wajar berikut untuk S Company pada tanggal 1 Januari tersedia (dalam ribuan):
Book Value Fair Value
Cash 1500 1500
Receivables—net 2200 2200
Inventories 3000 3000
Other current assets, 1 year 3300 3100
Equipment—net, 10 year 5000 8000
Total assets 15000 17800
Accounts payable 1000 1000
Note payable, due in three years 2000 1800
Common stock 10000
Retained earnings 2000
Total liabilities and stockholders’ equity 15000 2800
P COMPANY AND ITS XX% OWNED EQUiTY INVESTEE
S COMPANY (IN THOUSAND)
Investment in S 5000
BV of the interest acquired 25%x12000 (3000)
2000
Fair Value Book Value Interest Ammount assignment
Current aset 3100 3300 25% (50)
Equipment 8000 5000 25% 750
Note payable 1800 2000 25% 50
750
Assign To Goodwill 1250
2000
Asumsikan bahwa S membayar dividen sebesar $1.000.000 pada tanggal 1 Juli dan melaporkan laba bersih sebesar $3.000.000 untuk tahun
tersebut.
Payne membuat entri berikut di bawah konsolidasi satu baris untuk mencatat dividen dan pendapatannya dari Sloan (dalam ribuan):