P 1-2
Jurnal Jose SA saat mengakuisisi Carlos
Investment in Carlos SA $ 10.000.000
Capital stock ($10 par value) $ 2000.000 (200.000 shares x $10)
Additional paid-in capital $ 8.000.000 { $50-$10)x200.000shares}
Investment in Carlos SA $ 10.000.000 Mencari nilai goodwill
Net asset Carlos SA $ 9.000.000 $ 10.000.000-$ 9.000.000=$1000.000
Neraca saldo setelah akuisisi
Jose SA
Balance Sheet
December 31, 2016
Assets
Cash $ 3.000.000 ($ 2000.000+ $1000.000)
Other current asset $ 25.000.000 ($ 13.000.000+ $12.000.000)
Plant asset $ 28.000.000 ($ 15.000.000+ $13.000.000)
Goodwill $ 1.000.000
Total Assets $ 57.000.000
Liabilities
Current liabilities $ 9.000.000 ( $ 5.000.000+$4.000.000)
Other liabilities $ 25.000.000 ( $ 13.000.000+$12.000.000)
Equity
Additional paid-in capital $ 8.000.000
Common stock $ 12.000.000 ($ 10.000.000+$2.000.000)
Retained earnings $ 3.000.000 ($3.000.000)
Total liabilities and equity $ 57.000.000
P 1-3
1. Assume that Pam issues 25.000 shares of its stock for all of Sun’s outstanding shares
a) Prepare journal entries to record the acquisition of Sun
b) Prepare a balance sheet for Pam Corporation immediately after the acquisition
2. Assume that Pam issues 15.000 shares of its stock for all of Sun’s outstanding shares.
a) Prepare journal entries to record the acquisition of Sun
b) Prepare a balance sheet for Pam Corporation immediately after the acquisition
Answer
1a) *To record issuance of 25000 , $ 10 par shares with a market price of $ 60/share in a
business combination with Sun
Investment in Sun $ 1.500.000
Capital stock ($ 10 par) $ 250.000 (25000 shares x $10 par value)
Additional paid-in capital $ 1.250.000
*To record costs of combination in a business combination with Sun
Investment expenses $ 60.000
Additional paid-in capital $ 40.000
Cash $ 100.000
*To assign investment cost to identifiable assets and liabilities according to their fair values
and the remainder to goodwill.
Cash $ 20.000
Inventories $ 120.000
Other current assets $ 200.000
Land $ 200.000
Plant and equipment-net $ 700.000
Goodwill $ 360.000( $ 1.500.000 -$ 1.140.000 FV net asset acquired)
Liabilities $ 100.000
Investment in Sun $ 1.500.000
1 b) Pam Corporation
Balance Sheet
January 2, 2016
(after business combination)
Assets
Cash ($240.000+ $20.000 -$ 100.000) $ 160.000
Inventories ($ 100.000+ $ 120.000) $ 220.000
Other current assets ($ 200.000 +$ 200.000) $ 400.000
Land ( $160.000 + $ 200.000) $ 360.000
Plant and equipment-net ($ 1.300.000 + $700.000) $ 2000.000
Goodwill $ 360.000
Total assets $ 3.500.000
Liabilities and Stockholders Equity
Liabilities ( $ 400.000+ $100.000) $ 500.000
Capital stock, $10 par ($ 1000.000 + $ 250.000) $ 1.250.000
Additional paid in capital ( $ 400.000 + $1.250.000-$40.000) $ 1.610.000
Retained earnings (subtract $ 60.000 direct costs) $ 140.000
Total liabilities and stockholder’s equity $ 3.500.000
2 a) To record issuance of 15000, $ 10 par common shares with a market price of $ 60/share,
Invesment in Sun $ 900.000 (15000shares x $60)
Capital stock, $ 10par $ 150.000 (15000 shares x $10)
Additional paid in capital $ 750.000
To record costs of combination in the acquisition of Sun
Investment expense $ 60.000
Additional paid-in capital $ 40.000
Cash $ 100.000
To record Sun’s net assets at fair values and the gain on the bargain purchase ,
Cash $ 20.000
Inventories $ 120.000
Other current assets $ 200.000
Land $ 200.000
Plant and equipment-net $ 700.000
Liabilities $ 100.000
Investment in Sun $ 900.000
Gain on bargain purchase $ 240.000
Nilai dari gain on bargain purchase didapat dari
Fair value(FV) of net assets acquired $ 1.140.000
Investment cost $ 900.000
Gain on bargain purchase $ 240.000
2b) Pam Corporation
Balance Sheet
January 2 , 2016
(after business combination)
Assets
Cash ( $240.000+$20.000-$100.000) $ 160.000
Inventories($ 100.000+$120.000) $ 220.000
Other current assets ($200.000+$200.000) $ 400.000
Land ($160.000+$200.000) $ 360.000
Plant and equipment-net ($ 1300.000+$700. 000) $ 2000.000
Total assets $ 3.140.000
Liabilities and Stockholder’s equity
Liabilities ($400.000+$100.000) $ 500.000
Capital stock $ 1.150.000
Additional paid-in capital $ 1.110.000
Retained earnings ($60.000+$240.000) $ 380.000
$ 60.000direct cost, $240.000gain on bargain purchase
Total liabilities and stockholder’s equity $ 3.140.000
P 2-4
Siapkan seluruh jurnal yang dibutuhkan Ahmad untuk mencatat investasi di Fakhry
Jurnal untuk mencatat akuisisi 30% saham Fakhry
1 July’16
Investment in Fakhry $ 350.000
Cash $ 350.000
Jurnal mencatat penerimaan dividen dari Fakhry
1 Sept’16
Cash $ 3000 (30% x $ 20.000)x3/6bulan
Investment in Fakhry $ 3000
Jurnal untuk mencatat pendapatan dari Fakhry
31 Des’16
Investment in Fakhry $ 15.000 (30% x $ 100.000 x 1/2thn)
Income from Fakhry $ 15.000
Jurnal untuk mencatat amortisasi kelebihan biaya yang dialokasikan ke tanah
31 Des’16
Income from Fakhry $ 3750 {30% x $ 25000)x1/2thn}
Investment in Fakhry $ 3750
Jurnal untuk mencatat amortisasi kelebihan biaya yang dialokasikan ke peralatan
31 Des’16
Income from Fakhry $ 1500 {$50.000/5thnx30%)x1/2thn}
Investment in Fakhry $ 1500
Jurnal mencatat pengakuan pendapatan bersih dari Fakhry
31 Des’16
Investment in Fakhry $ 9750
Income from Fakhry $ 9750
Pendapatan yang diterima $15.000
Amortization kelebihan yang dialokasikan pada:
Peralatan $ (1500)
Tanah $ (3750)
Total pendapatan bersih dari Fakhry $ 9750
Saldo investasi pada Fakhry 31 Des ’16 ($350.000 +$ 9750 -$3000dividen = $356.750)
