Nama Kelompok 4 :

Lifia Nahdhiyah .T.

Ahmad Daris Fauzan
Sulistynaningsih
Venny Tamara
Erina Wahyu Imaniar
Chaterine Putri Salsabilla
Devi Masrifah
E16-1 Monica Rastifia A

Michelle books
Cash 450,000
Truck 6,500,000
Michelle capital 6,950,000

Devina books
Cash 300,000
Land 10,000,000
Computer 1,300,000
Inventory 200,000
Devina capital 11,800,000

1 Bonus Aprroach
Devina capital 2,425,000
Michelle capital 2,425,000

capital balance
Michelle (6.950.000+2.425.000) 9,375,000
Devina (11.800.000 - 2.425.000) 9,375,000

2 Goodwill approach
Goodwill 4,850,000
Michelle capital 4,850,000

capital balance
Devina 11,800,000
Michelle (6.950.000 + 4.850.000) 11,800,000

3 Jumlah goodwill (11.800.000 - 6.950.000)= 4,850,000

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1613010019
1613010044
1613010045
1613010065
1613010077
1613010101
1613010260

Penjelasan

1. Michaella
Cash 450,000
Land
Truck 6,500,000
Computer
Iinventory
Total 6,950,000

Cara mecari capital balance menggunakan metode bonus :

Total Investasi : 2

Maka :
Michaella Capital = 18.750.000 : 2 = 9.375.000
Devina Capital = 18.750.000 : 2 = 9.375.000

2. Michaella Michaella
(cost) (Fair Value)
Cash 450,000 450,000
Land
Truck 700,000 6,500,000
Computer
Inventory
Total 6,950,000

Maka :
Total Capital Michaella = $6.950.000 : 50% =13.900.000
Goodwill = $13.900.000 - $18.750.000 = ($4.850.000)
 Fair Value

Devina Total
300,000 750,000
10,000,000 10,000,000
6,500,000
1,300,000 1,300,000
200,000 200,000
11,800,000 18,750,000

metode bonus :

000 : 2 = 9.375.000
0 : 2 = 9.375.000

Devina Michaella
(cost) (Fair Value)
300,000 300,000
6,000,000 10,000,000

1,500,000 1,300,000
200,000 200,000
11,800,000

% =13.900.000 Total Capital Devina = $11.800.000 : 50% = $23.600.00

$4.850.000) Goodwill = $23.600.000 - $18.750.000 = $4.850.000
0.000 : 50% = $23.600.000
.750.000 = $4.850.000
 P16 -3

Let B = bonus
B = 0,2 ( 160.000 - 20.000 - B )
B = 32.000 - 4000 - 0,2 B
1,2 B = 28,000
B = 23,333
Check 160.000 - 20.000 - 23.333 = 116.667
116.667x20%= 23.333
Ash Bar
Net Income 160,000
Interest On Beginning Capt (15,000) 7,000 8,000
Remainder to devide 145,000
Bonus to Ash (23,333) 23,333
Remainder to devide 121,667
Devided Equally (121,667) 60,834 60,834
Remainder to devide 0 91,167 68,834

* 121,667/2 = 60,834
 Total

15,000

23,333

121,667
160,000