Vous êtes sur la page 1sur 4

E1-1

1. A. Consolidation.
2. B. Charged against other paid in capital of the combined .
3. A. Reported as again from a bargain purchase.
4. D. None of the abova.

E1-2

1. A. 220.000
2. Investment cost 1.600.000
Less : FV of Net Asset :
Cash 160.000
Inventory 380.000
Property and Equipment Net 1.120.000
Liabilities (360.000) 1.300.000
Goodwill 300.000

E1-3

Investment PT Sumber Tbk (1.000.000 x $40) 40.000.000

Capital Stock (1.000.000 x $20) 20.000.000

Additional Capital (1.000.000 x $20) 20.000.000

Investment Exp (100.000 + 30.000) 130.000

Add Paid In Capital (200.000+50.000+20.000) 270.000

Cash 400.000

Additional Capital-PT Pratama

Excess of fair value over par value of each share ($40-$20)

Additional Paid in Capital from stock issuance (10.000 shares x$20) 20.000.000

Less : Cost of registering and issuing printing and delivering the shares

(200.000+50.000+20.000) 270.000

Additional PIC that should be recorded 19.730.000

E1-5

Amounts Liabilities Jong NV

(2.500+400+100+7000+10000) = 20.000
P.1-3

Pam issues 25.000 shares of stock for sun’s outstanding shares

1.a Investmen in Sun $1.500.000


Capital Stock $250.000
Additional Paid in Capital $1.250.000
Record Issuance of 25.000, $10 par shares with a market price of $60 per share in a business
Investment Expense $60.000
Additional Paid in Capital $40.000
Cash $100.000
Record cost of combination in a business combination
Cash $20.000
Inventories $120.000
Other Current Assets $200.000
Land $200.000
Plant and Equipment-net $700.000
Goodwill $360.000
Liabilities $100.000
Investment ins $1.500.000

1.b. Pam Coorporation


Balance Sheet
Jan 2, 2016 (After Business Combination)
(Dalam Dollar)
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 & Equipment (1.300.000 + 200.000) 2.000.000
Goodwill 360.000
T. Asset 3.500.000
Liabilities
Liabiiities (400.000 + 100.000) 500.000
Capital Stock , $10 par (1.000.000 + 250.000) 1.250.000
Additional Paid in Capital (400.000 + 1.250.000) 1.610.000
Retained Earning (subtract 60.000, direct cost) 140.000
T. Liabilities and Stockholders Equity 3.500.000

Pam Issues 15.000 shares for Sun’s

2.a. Investment in Sun (15.000 x $60) $900.000


Capital Stock $150.000
Additional Paid in Capital $750.000

Investment Expense $60.000


Additional Paid in Capital $40.000
Cash $100.000
Cash $20.000
Inventories $120.000
Other Current Assets $200.000
Land $200.000
Plant and Equipment $700.000
Liabilities $100.000
Investment in Sun $900.000
Gain on Bargain Purchase $240.000

2.b. Pam Corporation


Balance Sheet
Jan 2, 2016
(Dalam Dollar)
Assets
Cash (24.000 + 20.000 – 100.000) 1.600.000
Inventories (100.000 + 120.000) 220.000
Other Current Asset (200.000 + 200.000) 400.000
Land (160.000 + 200.000) 360.000
Plant and Equipment (1.300.000 + 700.000) 2.000.000
T. Assets 3.140.000
Liabilities and Stockholder Equity
Liabilities ( 400.000 + 100.000) 500.000
Capital Stock (1.000.000 + 150.000) 1.150.000
Additional Paid in Capital (400.000 + 750.000 – 40.000) 1.110.000
Retained Earning 380.000
T. Liabilities and Stockholder’s Equity 3.140.000

P.1-5
(Dalam Dollar)
1. Investment in Huang 350.000
Capital Stock (10.000 x $10) 100.000
Cash 50.000
Additional Paid in Capital (10.000 x ($30-$10)) 200.000

Investment Expense 30.000


Paid in Capital 10.000
Cash 40.000

Cash 50.000
Receivable 50.000
Inventories 100.000
Land 100.000
Building 100.000
Equipment 100.000
Account Payable 50.000
Other Liabilities 75.000
Investment in Huang 350.000
Gain on Bargain 25.000
P.1-5 Ling Corporation
Balance Sheet
Jan 2, 2016
(Dalam Dollar)
Assets
Cash (1.000.000 + 50.000 – 90.000) 960.000
Receivable (750.000 + 50.000) 800.000
Inventories (1.500.000 + 100.000) 1.600.000
Land (1.000.000 + 100.000) 1.100.000
Building (2.000.000 + 100.000) 2.100.000
Equipment 1.600.000
T. Asset 8.160.000
Liabilities and Stockholder Equity.
Account Payable 850.000
Other Liabilities 1.075.000
Common Stock 3.100.000
Other Paid in Capital (1.200.000 + 200.000 – 10.000) 1.390.000
Retained Earning (1.750.000 – 30.000) 1.720.000
Gain on Bargain 25.000
T. Liabilities 8.160.000