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  • Shara Mulyani Sanmas - 1112221045 - Latihan Soal AKL

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    Randy Permana
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    Renata bought 20% shares of PT Seruni for Rp 10 million in January 20X5. PT Seruni's net income and cash dividends for several periods were provided. Using the cost method and equity method, the problem asks to record Renata's investment in PT Seruni over several periods by tracking cash flows from dividends and calculating share of earnings. The second problem provides financial information for Swamp Land, Inc. as of January 1, 20X1 and asks to prepare an allocation schedule for Dotterel Corporation's 40% investment in Swamp Land Inc. for $200,000 cash. The schedule allocates the purchase price to record book value of equity, excess of fair values of assets

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    Shara Mulyani Sanmas_1112221045_Latihan Soal AKL

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    Renata bought 20% shares of PT Seruni for Rp 10 million in January 20X5. PT Seruni's net income and cash dividends for several periods were provided. Using the cost method and equity method, the problem asks to record Renata's investment in PT Seruni over several periods by tracking cash flows from dividends and calculating share of earnings. The second problem provides financial information for Swamp Land, Inc. as of January 1, 20X1 and asks to prepare an allocation schedule for Dotterel Corporation's 40% investment in Swamp Land Inc. for $200,000 cash. The schedule allocates the purchase price to record book value of equity, excess of fair values of assets

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    12 views3 pages

    Shara Mulyani Sanmas - 1112221045 - Latihan Soal AKL

    Uploaded by

    Randy Permana
    Renata bought 20% shares of PT Seruni for Rp 10 million in January 20X5. PT Seruni's net income and cash dividends for several periods were provided. Using the cost method and equity method, the problem asks to record Renata's investment in PT Seruni over several periods by tracking cash flows from dividends and calculating share of earnings. The second problem provides financial information for Swamp Land, Inc. as of January 1, 20X1 and asks to prepare an allocation schedule for Dotterel Corporation's 40% investment in Swamp Land Inc. for $200,000 cash. The schedule allocates the purchase price to record book value of equity, excess of fair values of assets

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    © All Rights Reserved
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    of 3

    Shara Muiyani Sanmas Aruntan_i Kwangan Ljytan

    In222 10 45

    SI Atuntansi Aequler B- Sore


    Lihan Soal
    n Renata membeli 20% kepenili ken di PT Serynt pada tanggal i
    Jaruari 20X$ sebesar
    Rp ?0.000 . 000. Laba neto dan penmoauaran dividen T Suvni unME beoerapa periode -
    aðalah sdagai
    beriwt :
    Tshun Laba Neto Oivtden
    '20%5 BÍ 20.000.000 Rp S.o00-000
    20x Rp 40.00- 00 Re l5.000 00:
    20X7 -Bp 35.000 000
    20X8 p 30. b06-000
    20x Rp I0. D00- 000
    Buah
    + Cost Metbod (Metode Biayp)
    goX5 Investme in Pt Suron
    Cash Rp to. DOD000
    (mencstat penlbelian Sahem)
    " Cash
    Dividen ncome RP l:b0b. 000
    (Mencatat bsqlan atas Oividen)

    20%b Cash
    Dividen ncome Rp 3000 000,
    CMencatat baian atas dividen)
    20x7- Cash Re to00. 000
    Divtden Locorme
    (Mncatat baglan atas dlvtden)
    20 X Cash Bp 12. 000.000

    Dividen Sngome
    Invest ment in Seruni Rp 1.0O0. 000(Bp 5.000 .o00 X 20 %)
    (Mencatat baalan atas dviden) (Aumlatik 1alba (Rp 10.000. o0b) - dividern. (Ep i1 5.o00-)

    ox9" Cash
    Oividen hcome Rp 2.000. 000
    Investment* in PT Serni Rp 000·000 (R. 5. 000-00o x 26% )
    (Mencotak beajan at2s dividen)(Laba (2p 1o- o00- ooo )-dividen (eR 15-000 -000)

    (KKY)
    Shace. otupi SaANNas

    kquity Method
    70X5 Investment in PT Seruni
    Cash
    (Mencatat pembelian Saham)
    Cash
    JnyesmenM in PT Struni
    LMencatat baaian stas dividen)
    Investment in I Seruni RY y. 000. 000
    Jncome fron Investmen
    (Mencstat lalba dasn PT Serui).

    20x4 Cash
    Lvestment in PT Seuni Re3.0o0. 00
    (Mencatt baajan tas diuiden)
    " Investment in Pt Servni Bp o.000 000
    Income from Investment
    (Mencatat laba dari TSerun)

    20%7 Cash
    Ihvessment in PT Servni R 000 000
    (M encatat bagjan ates divtden)
    "Investment in T Seruni
    Ihcome from Tnuestnaent
    LM encatat laba dari PT Seo

    20x8 Cash Bp 2, 000 000


    Investment in TSeruni i2.000:000
    ( Mencatat bagian atas dividen )
    Snuestmen in PT Seruni kp b.0D0. 000
    Sncome grOm PT Seruri
    Mensota Jabs dari PT Survni)

    20x9 " Cash


    Snustment n PT Seruni Vp 2-o00000
    CMancatat boalan atas dividen)

    Rp 3-000 00D

    (
    Shara Muuani Sanmas Akurtarsi Kavargan Lanjutan
    l1222\045
    SL Aeuntansi Reculer B-Sre
    Lanhan Soal
    Uotterel Corpocathon paid $ 200-000 ¢ash for yo% the votinay comnon stock op Swame and
    Ine, on Jarvary li2o1. Book yaly. and çalr valve ingornma Men <or Swmp Land on this date

    Assets Book Value Falr Valve Aloceton Eess


    Cash
    Accounts receivalble $ 120. 000 $ 120005
    $ 100000 (40%x 20.000) 8.000
    Inven
    tortes
    $400. 00 (40% x$ bo:o) :24.000
    Equtpmnt 68.00

    Lialaliies &Equities
    S 200. D0b
    Aceounts payabe S 200. 00b

    Notes S 120.000
    payabie
    Capital Stock $ 200 000

    Betained tornings
    $ boo 000 40.a
    Required:
    Prepare an alloceti on schedule çor Doterea's inestnens in Susamp Land
    ’nvesA ment in Swamp and S 200.000
    Cash S 200. ODO

    Hatga perolehan
    boo'k valve 0f equty $ 12. 00o40 x$ 2@0-00o)
    Bxess op car OVer boote 88.000
    valve acqolred
    Dver |vrderstate
    Goodwil $ 48.000

    Income from Swamp Land 8.000


    Snvestmenk in Swamp and $0.000
    (Mencatat amoctisasi inventories)
    Îocome from Susmp Land
    Inuest ment in Suwme band
    ( Mencstt amartissi eqvipmrt)
    " Income from Swmp Land 9. o00
    Inuechmenk in Suamp Land
    (Menctt amortisasi nte pauglle)
    Saldo invSkasi Dotkorel's CorpotaHon dalah $ lbo-o00
    CKIKY)

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