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Kuis Advance
Kuis Advance
Implied Value
BV of equity:
Total BV of equity
Difference between IV & BV
Balance
Balance
No. Description
Akuisisi /
1 Pembelian Investment in S
investasi
2 Cash
Dividend
Cara:
3 Pengakuan Investment in S
Laba/Rugi
Subsidiary
*Kalo RUGI, jurnal dibalik
Cara:
1 Reciprocity No Entry
2 Investment in S
Eliminasi Dividend
3 Eliminasi EISI
Laba/Rugi
4 Common Stock
OCC
Eliminasi Retained Earnings
Investment Difference between IV & BV
5 Accounts Receivable
Equipment
Goodwill
Alokasi Difference
Accounts Payable
6 A/R No Entry
*Karena A/R lunasnya di tahu
7 Supplies
Supplies (OV)
8 Depreciation Expense
Equipment (UV)
Cara:
9 Accounts Payable ??
(OV)
10 Impairment of Loss on Impairment
Goodwill
Cara:
CAD Schedule *Note = BV < FV =
Parent Share NCI Share Total Value
90% 10% 100%
Implied Value $ 540,000,000 $ 60,000,000 $ 600,000,000
BV of equity:
Common Stock $ 180,000,000 $ 20,000,000 $ 200,000,000
OCC $ 90,000,000 $ 10,000,000 $ 100,000,000
R/E $ 225,000,000 $ 25,000,000 $ 250,000,000
Total BV of equity $ 495,000,000 $ 55,000,000 $ 550,000,000
Difference between IV & BV $ 45,000,000 $ 5,000,000 $ 50,000,000
A/R (UV) $ (4,500,000) $ (500,000) $ (5,000,000)
Supplies (OV) $ 1,800,000 $ 200,000 $ 2,000,000
Equipment (UV) $ (6,750,000) $ (750,000) $ (7,500,000)
A/P (OV) $ (2,700,000) $ (300,000) $ (3,000,000)
Balance $ 32,850,000 $ 3,650,000 $ 36,500,000
Goodwill $ (36,500,000)
Balance $ -
Jurnal Umum:
2021
EQUITY METHOD
Investment in S $ 540,000,000
Cash $ 540,000,000
Cash $ 22,500,000
Investment in S $ 22,500,000
Cara:
Dividend Declared - S (2022) * %ownership by P
= 25.000.000 * 90%
Investment in S $ 63,810,000
Equity in Subsidiary (EISI) $ 63,810,000
*Kalo RUGI, jurnal dibalik
Cara:
ambil dari tabel EISI diatas
Jurnal Eliminasi:
2021
EQUITY METHOD
No Entry
Investment in S $ 22,500,000
Dividend Declared $ 22,500,000
Investment in S
No Entry
*Karena A/R lunasnya di tahun 2022 maka kita tidak perlu buat adjust
Supplies $ -
Supplies Expense $ -
Cara:
Depre. exp - Equipment $ 1,500,000 per year
Accounts Payable
Loss on Impairment
Goodwill
Cara:
Perbandingan antara BV dan FV Goodwill untuk di 2021
BV 2020
FV 2020
Loss on Impairment
*Note = BV < FV = Under Value , BV > FV = Over Value
A/R 5,000,000 UV
Supplies (2,000,000) OV
Equipment 7,500,000 UV
A/P (3,000,000) OV
note:
ASSETS UV = Undervalued
Liabilities OV = Overvalued
Cash $ 22,500,000 1
Dividend Income $ 22,500,000
no entry 2
COST METHOD
no entry 1
Dividend Income 22,500,000 2
Dividend Declared 22,500,000
No Entry 3
No Entry 6
*Karena A/R lunasnya di tahun 2022 maka kita tidak perlu buat adjust
Supplies 400,000 7
Supplies Expense 400,000
8
3,000,000
Accounts Payable 3,000,000
Loss on Impairment
Goodwill
10
2021 EISI
Net Income 2021 $ 67,500,000
Supplies $ 360,000
Equipment $ (1,350,000)
Accounts Payable $ (2,700,000)
Adjusted Income 2021 $ 63,810,000
2022 EISI
Net Income 2022 $ 58,500,000
Supplies $ 270,000
Equipment $ (1,350,000)
Adjusted Income 2022 $ 57,420,000
Jurnal Umum
2022
Description EQUITY METHOD
Cash $ 18,000,000
Dividend
Investment in S
Cara:
Dividend Declared - S (2021) * %ownership by P
= 25.000.000 * 90%
Jurnal Elimina
2022
EQUITY METHOD
Reciprocity No Entry
Investment in S $ 18,000,000
Eliminasi Dividend
Dividend Declared
Accounts Receivable
Equipment
Goodwill
Alokasi Difference
Accounts Payable
Difference between IV & BV
Supplies
A/R
Equipment (UV)
Accounts Payable
(OV)
Impairment of
Goodwill
NCI Income
$ 7,500,000
$ 40,000
$ (150,000)
$ (300,000)
$ 7,090,000
NCI Income
$ 6,500,000
$ 30,000
$ (150,000)
$ 6,380,000
Jurnal Umum:
2022
COST METHOD
Cash $ 18,000,000
$ 18,000,000 Dividend Income
No entry
$ 57,420,000
Jurnal Eliminasi:
2022
COST METHOD
Investment in S $ 45,000,000
Beg. R/E - P
Cara:
Beg. R/E - S (2021) $ 250,000,000
Net Income - S 2021 $ 75,000,000
-/- Dividend Declared - S 2021 $ (25,000,000)
Beg. R/E - S (2022) $ 300,000,000
No entry
$ 57,420,000
COGS $ 5,000,000
Accounts Receivable
No entry
$ 18,000,000
$ 45,000,000
$ 50,000,000
$ 45,000,000
$ 18,000,000
$ 585,000,000
$ 65,000,000
50,000,000
2,000,000
$ 5,000,000
$ 360,000
$ 40,000
$ 240,000
$ 1,500,000
$ 1,500,000