Total consideration at fair value

Cash $25,000 Ganti sama npm kalian

Capital stock (100.070 x $19) $1,901,330
$25.000 + (100.070 x $19) $1,926,330
Goddwill $116,330
Entry record the acquisition of the net assets
Investment in Danone $1,926,330
Cash 25000 1926330
Common Stock 500350
Add in PIC 1400980

Balance sheet after bussiness combination (INI NO 3

Clementine Danone Consolidated

Asset Balance Sheet
Cash $150,000 $120,000 -25000 $245,000
Inventories $320,000 $400,000 $720,000
Other current assets $500,000 $500,000 $1,000,000
Land $350,000 $250,000 $600,000
Plant assets-net $4,000,000 $1,500,000 $5,500,000
Goodwill - - $116,330 $116,330
Total assets $5,320,000 $2,770,000 $8,181,330
Libilities
Account payable $1,000,000 $300,000 $1,300,000
Notes payable $1,300,000 $660,000 $1,960,000
Total liabilities $2,300,000 $960,000 $3,260,000
Equity
Capital stock $2,000,000 $1,901,330 $3,901,330
Add PIC $1,000,000 $1,400,980 $2,400,980
Retained Earnings $20,000 -15000 $5,000
Total equity $3,020,000 $6,307,310

NO 1
 Jumlah saham 100,000
MV 19
PV 4
FV 1,810,000
Goodwill 90,000

NO 1 Investment in Danone 1,900,000

CS 400,000
Add PIC 1,500,000

Investment Expense 10000

Add PIC 15000
Cash 25000

NO 2 Cash 120,000
Inventories 400,000
Other current assets 500,000
Land 250,000
Plant assets-net 1,500,000
Goodwill 90,000
Account payable 300,000
Notes payable 660,000
Investment in Danone 1,900,000

NO 3
Eliminations Consolidated
Clementine Danone
Asset Debit Credit Balance Sheet
Cash $150,000 $120,000 25,000 $245,000
Inventories $320,000 $400,000 $720,000
Other current assets $500,000 $500,000 $1,000,000
Land $350,000 $250,000 $600,000
Plant assets-net $4,000,000 $1,500,000 $5,500,000
Goodwill 90,000 90,000
Total assets $5,320,000 $2,770,000 $8,155,000
Libilities
Account payable $1,000,000 300,000 $1,300,000
Notes payable $1,300,000 660,000 $1,960,000
Total liabilities and Equity $2,300,000 960,000 $3,260,000
Equity
Common stock $2,000,000 400,000 $2,400,000
Add PIC $1,000,000 15,000 1,500,000 $2,485,000
Retained Earnings $20,000 10,000 $10,000
Total equity $3,020,000 0 $4,895,000
$5,320,000 960,000 $8,155,000
1
40%
200,000
AC 200,000
BV 280,000 40% 112,000 88,000 Excess
FV 380,000 40% 152,000 48,000 Goodwill

Jurnal perolehan
Investment in San 200,000
Cash 200,000

Jurnal dividen
Cash 15,000
Investment in San 15,000

2 Jurnal kepemilikan atas income

Investment in San 80,000
Income from san 80,000

3 Nilai Akhir Investment

Cost 200,000
Dividends -15,000
Income 80,000
265,000

4 Asumsi tidak memiliki pengaruh artinya <20% kepemilikan

Jurnal Akuisisi
Investment is San 200,000
Cash 200,000

Jurnal Dividends
Cash 15,000
Dividen Income 15,000

Nilai Akhir Investment

Cost 200,000
Dividen -15,000
No Income 0
185,000
No

1 Investment in Son Inc. $369,104 69 NPM ya Fair value (purchase price) of 80% interest acquired $369,104
Capital Stock $46,138.00 Implied Fair Value of Son $461,380
Additional Paid in Capital $322,966 Book value of Son's net assets -$294,000.00
Excess of fair value over book value acquired $167,380
Capital Stock $100,000
Additional Paid-in-Capital $90,000 Allocation of Excess of fair value over book value
Retained Earnings $104,000 Inventory $5,000
Unamortized Assets $167,380 Other Current Assets -$10,000
Investment in Sector Inc. $369,104 Land -$10,000
$461380*20% NCI $92,276 Plant and Equipment $60,000
Liabilities -$5,000
Inventory $5,000 Reminder to Goodwill $127,380
Plant $60,000 Excess of Fair Value over book value $167,380
Goodwill $126,000
Other current assets $10,000
Land $10,000
Liabilities $5,000
Unamortized assets $167,380

elimination
2 Asset Pam Son Debit Credit Consolidated Balance Sheet
Cash $25,000 $17,000 $42,000
Inventories $55,000 $42,000 $5,000.00 $102,000
Other Current assets $110,000 $40,000 $10,000.00 $140,000
Land $100,000 $45,000 $10,000.00 $135,000
Plant and equipment-net $660,000 $220,000 $60,000.00 $940,000
Goodwill $127,380.00 $127,380.00
Investment in Son $369,104 $369,104.00 369.104 dari nilai diatas
Unamortized excess $167,380.00 $167,380.00
Total Asset $1,319,104 $364,000 $1,486,380

Liabilities $220,000 $70,000 $5,000 $295,000

capital stock $547,380 $100,000 $100,000 $547,380
Additional paid in capital $491,724 $90,000 $90,000 $491,724
Retained earning $60,000 $104,000 $104,000 $60,000
Noncrontroling interest $92,276 $92,276
Total Liabilities and Equity $1,319,104 $364,000 $1,486,380
No

1 Investment in Son Inc. $368,960 69 NPM ya Fair value (purchase price) of 80% interest acquired $368,960
Capital Stock $46,120.00 Implied Fair Value of Son $461,200
Additional Paid in Capital $322,840 Book value of Son's net assets -$294,000.00
Excess of fair value over book value acquired $167,200
Capital Stock $100,000
Additional Paid-in-Capital $90,000 Allocation of Excess of fair value over book value
Retained Earnings $104,000 Inventory $5,000
Unamortized Assets $167,200 Other Current Assets -$10,000
Investment in Sector Inc. $368,960 Land -$10,000
$461380*20% NCI $92,240 Plant and Equipment $60,000
Liabilities -$5,000
Inventory $5,000 Reminder to Goodwill $127,200
Plant $60,000 Excess of Fair Value over book value $167,200
Goodwill $126,000
Other current assets $10,000
Land $10,000
Liabilities $5,000
Unamortized assets $167,200

elimination
2 Asset Pam Son Debit Credit Consolidated Balance Sheet
Cash $25,000 $17,000 $42,000
Inventories $55,000 $42,000 $5,000.00 $102,000
Other Current assets $110,000 $40,000 $10,000.00 $140,000
Land $100,000 $45,000 $10,000.00 $135,000
Plant and equipment-net $660,000 $220,000 $60,000.00 $940,000
Goodwill $127,200.00 $127,200.00
Investment in Son $368,960 $368,960.00 369.104 dari nilai diatas
Unamortized excess $167,200.00 $167,200.00
Total Asset $1,318,960 $364,000 $1,486,200

Liabilities $220,000 $70,000 $5,000 $295,000

capital stock $547,380 $100,000 $100,000 $547,380
Additional paid in capital $491,724 $90,000 $90,000 $491,724
Retained earning $60,000 $104,000 $104,000 $60,000
Noncrontroling interest $92,240 $92,240
Total Liabilities and Equity $1,318,960 $364,000 $1,486,344
Total consideration at fair value
Cash $25,000 Ganti sama npm kalian
Capital stock (100.050 x $19) $1,900,950
$25.000 + (100.050 x $19) $1,925,950
Goddwill $115,950
Entry record the acquisition of the net assets
Investment in Danone $1,925,950
Cash 25,000
Common Stock 500,250
Add in PIC 1,400,700

Entry record Danone assets of Clementine books

Cash $120,000
Inventories $400,000
Other current assets $500,000
Land $250,000
Plant assets-net $1,500,000
Goodwill $115,950 $2,885,950
Account payable $300,000
Notes payable $660,000
Investment in Danone $1,925,950 $2,885,950

Balance sheet after bussiness combination (INI NO 3, NO 1,2 NYA BELUM.)

Clementine Danone Consolidated

Asset Balance Sheet
Cash $150,000 $120,000 (25,000) $245,000
Inventories $320,000 $400,000 $320,000
Other current assets $500,000 $500,000 $500,000
Land $350,000 $250,000 $350,000
Plant assets-net $4,000,000 $1,500,000 $4,000,000
Goodwill - - $115,950 $115,950
Total assets $5,320,000 $2,770,000 $5,530,950
Libilities
Account payable $1,000,000 $300,000 $1,300,000
Notes payable $1,300,000 $660,000 $1,960,000
Total liabilities and Equity $2,300,000 $960,000 $3,260,000
Equity
Capital stock $2,000,000 $500,000
Add PIC $1,000,000
Retained Earnings $20,000
Total equity $3,020,000
1
40%
267,000
AC 267,000
BV 280,000 40% 112,000 155,000 Excess
FV 380,000 40% 152,000 115,000 Goodwill

Jurnal perolehan
Investment in San 267,000
Cash 267,000

Jurnal dividen
Cash 15,000
Investment in San 15,000

2 Jurnal kepemilikan atas income

Investment in San 106,800
Income from san 106,800

3 Nilai Akhir Investment

Cost 267,000
Dividends -15000
Income 106,800
358,800

4 Asumsi tidak memiliki pengaruh artinya <20% kepemilikan

Jurnal Akuisisi
Investment is San 267,000
Cash 267,000

Jurnal Dividends
Cash 15,000
Dividen Income 15,000

Nilai Akhir Investment

Cost 267,000
Dividen -15,000
No Income 0
252,000
1
40%
250,000
AC 260,000
BV 280,000 40% 112,000 148,000 Excess
FV 380,000 40% 152,000 108,000 Goodwill

Jurnal perolehan
Investment in San 250,000
Cash 250,000

Jurnal dividen
Cash 15,000
Investment in San 15,000

2 Jurnal kepemilikan atas income

Investment in San 100,000
Income from san 100,000

3 Nilai Akhir Investment

Cost 250,000
Dividends -15000
Income 100,000
335,000

4 Asumsi tidak memiliki pengaruh artinya <20% kepemilikan

Jurnal Akuisisi
Investment is San 250,000
Cash 250,000

Jurnal Dividends
Cash 15,000
Dividen Income 15,000

Nilai Akhir Investment

Cost 250,000
Dividen -15,000
No Income 0
235,000
Total consideration at fair value
Cash $25,000 Ganti sama npm kalian
Capital stock (100.067 x $19) $1,901,273
$25.000 + (100.067 x $19) $1,926,273
Goddwill $116,273
Entry record the acquisition of the net assets
Investment in Danone $1,926,273
Cash $25,000
Common Stock $500,335
Add in PIC $1,400,938

Entry record Danone assets of Clementine books

Cash $120,000
Inventories $400,000
Other current assets $500,000
Land $250,000
Plant assets-net $1,500,000 $2,886,273
Goodwill $116,273
Account payable $300,000
Notes payable $660,000
Investment in Danone $1,926,273 $2,886,273

Balance sheet after bussiness combination (INI NO 3, NO 1,2 NYA BELUM.)

Clementine Danone Consolidated

Asset Balance Sheet
Cash $150,000 $120,000 -$25,000 $245,000
Inventories $320,000 $400,000 $320,000
Other current assets $500,000 $500,000 $500,000
Land $350,000 $250,000 $350,000
Plant assets-net $4,000,000 $1,500,000 $4,000,000
Goodwill - - $116,273 $116,273
Total assets $5,320,000 $2,770,000 $5,531,273
Libilities
Account payable $1,000,000 $300,000 $1,300,000
Notes payable $1,300,000 $660,000 $1,960,000
Total liabilities and Equity $2,300,000 $960,000 $3,260,000
Equity
Capital stock $2,000,000 $1,901,273 $3,901,273
Add PIC $1,000,000 $1,400,938 $1,000,000.00
Retained Earnings $20,000 -15000 $5,000
Total equity $3,020,000 $4,906,273