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KUIS AKUNTANSI KOMBINASI BISNIS - 9/12/2014

DOSEN : Bu. ATAINA

ASISTEN : DHANUR ARIE BASTIAN

PAWN COMPANY
Account Balance
January 1, 2011
Account Book Value Fair Value Difference
Current Assets 440,000 440,000 -
Trademark (indefinite life) 260,000 350,000 90,000
Patented Technology (10 years) 480,000 650,000 170,000
Equipment (5 years) 110,000 50,000 (60,000)
Long term liability (5 years) (550,000) (500,000) 50,000

Common Stock (230,000)


Retained Earning 1/1/2011 (510,000)

Asumsikan bahwa King Company membeli 75% saham Pawn Company dari 100,000 lembar saham
yang diterbitkan pada 1 januari 2011 seharga $ 10.75 dengan total kas sebesar $ 806,250. Kemudian
25% saham noncontrolling interest diperdagangkan sebelum dan sesudah akuisisi dengan harga
rata-rata $ 10.75

Tahun Net Income Dividend +/- RE


2011 100,000 30,000 70,000
2012 90,000 50,000 40,000

KING COMPANY AND PAWN COMPANY


Separate Financial Statement
For December 31, 2012

Account King Pawn


Revenue (910.000) (430.000)
Cost of good sold 344.000 200.000
Depreciation Expense 60.000 20.000
Amortization Expense 100.000 75.000
Interest Expense 70.000 45.000
Equity in subsidiary earning ??? -

Net Income ??? ???

Retained Earning 1/1/2012 (860.000) ???


Net Income ??? ???
Dividend 60.000 50.000
Retained Earning 31/12/2012 ??? ???

Current Asset ??? ???


Trademark 304.000 295.000
Patented Technology 880.000 540.000
Equipment 390.000 160.000
Investment in pawn Company ??? -

Total assets ??? ???

Long term liabilities (1.082.000) (590.000)


Common stock (870.000) (230.000)
Retained Earning 31/12/2012 ??? ???

Total Liabilites and Equities ??? ???

PERINTAH :

1. Berapa Saldo Equity in Subsidiary Earning 31/12/2012?


2. Berapa Saldo Investment in Pawn Company 31/12/2012?
3. Buat Jurnal konsolidasi 31/12/2012?
4. Buatlah Worksheet konsolidasi King Company dan Pawn Company 31/12/2012!
5. Berapa Saldo Current Asset King Company dan Pawn Company 31/12/2012?