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Nama: Destria Ayu Atikah NPK: 11190000098 Tugas: Workshop Akuntansi Keuangan Lanjutan (TM 4) Abesn: 13

PT. Zoo acquired 80% of the shares of PT. Bird for $268,000. The assistant calculates the gain on the acquisition to be $0 and provides the journal entries to record the transaction. A worksheet is presented to consolidate the balance sheets of the two companies by eliminating intercompany balances and computing the non-controlling interest. Finally, a consolidated balance sheet is presented that combines the accounts of both companies.

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182 views3 pages

Nama: Destria Ayu Atikah NPK: 11190000098 Tugas: Workshop Akuntansi Keuangan Lanjutan (TM 4) Abesn: 13

PT. Zoo acquired 80% of the shares of PT. Bird for $268,000. The assistant calculates the gain on the acquisition to be $0 and provides the journal entries to record the transaction. A worksheet is presented to consolidate the balance sheets of the two companies by eliminating intercompany balances and computing the non-controlling interest. Finally, a consolidated balance sheet is presented that combines the accounts of both companies.

Uploaded by

destria ayu atikah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Nama : Destria Ayu Atikah

NPK : 11190000098
Tugas : Workshop Akuntansi Keuangan Lanjutan (TM 4)
Abesn : 13

MODUL WORKSHOP
AKUNTANSI KEUANGAN LANJUTAN

Bab 3

No.3

PT.ZOO membeli 80% saham PT.Bird dengan harga $268,000 pada tanggal 31 December 2020. Berikut
adalah informasi akhir tahun sebelum pembelian:

Nilai Buku Nilai Buku Nilai Wajar


Zoo Bird Bird

Kas $ 378,000 $ 40,000 $ 40,000


Piutang Usaha 130,000 76,000 76,000
Persediaan 240,000 50,000 55,000
Tanah 220,000 80,000 55,000
Pabrik dan Peralatan – bersih 660,000 200,000 215,000
$ 1,628,000 $ 446,000 $

Hutang Usaha $ 440,000 $ 11,000 $ 11,000


Hutang Obligasi 468,000 100,000 95,000
Modal Saham nilai pari, $10 200,000
odal Saham nilai pari, $15 225,000
Tambahan Modal Disetor 200,000 80,000
Saldo laba 320,000 30,000
$ 1,628,000 $ 446,000
Required:

1. Hitung :
- Menghitung laba dari PT Bird
- Saldo investasi
Jawab :

- Laba dari PT Bird = $268.000 : 80% = $335.000

- Saldo investasi

Investment in Bird Corporation $ 268.000


Acquisition Value in 100% ($268,000/80%) $ 335.000
Book Value of Bird Corporation's Equity ($ 335.000)
$ 0

2. Jurnal
Jawab :

Jurnal Debit Credit


Investment in Bird Corporation $ 268.000
Cash $ 268.000

Jurnal Eliminasi
Capital Stock $ 225.000
Additional paid-in capital $ 80.000
Retained earnings $ 30.000
Investment in Bird Corporation $ 268.000
Non-controlling Interest ($335.000 x 20%) $ 67.000

3. Kertas Kerja Konsolidasi


Jawab :
Elimination
Account Zoo Book Value Bird Book Value Balance
Debit Credit
Cash $ 110.000 $ 40.000 $ 150.000
Accounts
$ 130.000 $ 76.000 $ 206.000
Receivable
Inventory $ 240.000 $ 50.000 $ 5.000 $ 295.000
Land $ 220 .000 $ 80.000 $ 25.000 $ 275.000
Plant and
$ 660 .000 $ 200.000 $ 15.000 $ 875.000
Equipment-net
Investment in Bird $ 268.000 $ 268.000
Total Asset $ 1.628.000 $ 446.000 $ 1.801.000

Accounts Payable $ 440.000 $ 11.000 $ 451.000


Bonds Payable $ 468.000 $ 100.000 $ 5.000 $ 563.000
Capital Stock $ 200.000 $ 225.000 $ 225.000 $ 200.000
Additional paid-in
$ 200.000 $ 80.000 $ 80.000 $ 200.000
capital
Retained Earnings $ 320.000 $ 30.000 $ 30.000 $ 320.000
Non-controlling
$ 67.000 $ 67.000
Interest
Total Liabilities
$ 1.628.000 $ 446.000 $ 1.801.000
and Equities

4. Laporan Konsolidasi Laporan Posisi Keuangan


Jawab :

Zoo Corporation
Consolidated Balance Sheet
at December 31, 2020
Assets Liabilities and Equities
Cash $ 150.000 Accounts Payable $ 451.000
Account Receivable $ 206.000 Bonds Payable $ 563.000
Inventory $ 295.000 Capital Stock $ 200.000
Land $ 275.000 Additional paid-in Capital $ 200.000
Plant and Equipment-net $ 875.000 Retained Earnings $ 320.000
Non-controlling Interest $ 67.000
Total Liabilities and
$ 1.801.000 $ 1.801.000
Total Assets Equities

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