akuntansi lanjutan 1

7/24/2019 akuntansi lanjutan 1

1/10

TUGAS KELOMPOK ADVANCE

DISUSUN OLEH

MUHAMMAD ALI (A31112281)

AINUL MUHAIDIR (A31112277)

MUH GLADI REKSA (A31112294)

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS HASANUDDIN

MAKASSAR 2014

P1-1


2/10

Preliminary computationsFair Value: Cost of investment in Sain at January 2 (30,000 shares $20) $600,000

Nilai u!u (""0,000)#eleihan fair value iatas nilai u!u $%60,000

#eleihan &ialo!asi!an !e:Current assets $ "0,000Sisa hiah %20,000#eleihan fair value &iatas nilai u!u $%60,000

Note: $2',000 &iret osts of omination are e*ense&+ !eleihan fair value &ari anunan -ine.s ti&a! &i*ertiman!an+

P!" C#$%#$&'#!/alane Sheet at January 2, 200

Assets

Current assets($%30,000 1 $60,000 1 $"0,000 eess $"0,000 &iret osts) $ %0,000

an& ($'0,000 1 $%00,000) %'0,000

/uil&ins 4 net ($300,000 1 $%00,000) "00,000

5ui*ment 4 net ($220,000 1 $2"0,000) "60,000

7oo&8ill %20,0009otal assets $%,320,000

Liabilities and Stockholders Equity

Current liailities ($'0,000 1 $60,000) $ %%0,000

Common sto!, $%0 *ar ($'00,000 1 $300,000) 00,000

;&&itional *ai&in a*ital


3/10

P1-2

Preliminary computationsFair Value: Cost of auirin Seair& $2',000Fair value of assets auire& an& liailities assume& 6?0,000

7oo&8ill from auisition of Seair& $%'',000

P"&! C#$%#$&'#!/alane Sheet

at January 2, 200

Assets

Current assets

Cash etaine& earnins (sutrat $%00,000 e*ense& &iret osts) "00,0009otal liailities an& sto!hol&ers. euity $3,?0',000


4/10

P1-3

Persis issues 25,000 shares o stock or Sinecos outstandin! shares

1& @nvestment in Sineo ?'0,000Ca*ital sto!, $%0 *ar 2'0,000

Ather *ai&in a*ital '00,0009o reor& issuane of 2',000, $%0 *ar shares 8ith a mar!et *rie of $30 *er share in ausiness omination 8ith Sineo+

@nvestment e*enses 30,000Ather *ai&in a*ital 20,000

Cash '0,0009o reor& osts of omination in a usiness omination 8ith Sineo+

Cash %0,000@nventories 60,000Ather urrent assets %00,000an& %00,000-lant an& eui*ment 4 net 3'0,0007oo&8ill %0,000

iailities '0,000@nvestment in Sineo ?'0,000

9o reor& alloation of investment ost to i&entifiale assets an& liailities aor&in totheir fair values an& the remain&er to oo&8ill+ 7oo&8ill is om*ute&: $?'0,000 ost $'?0,000 fair value of net assets auire&+

1* P"$++ C#$%#$&'#!/alane Sheet

January 2, 200 (after usiness omination)

AssetsCash


5/10

P1-3(ontinue&)

Persis issues "5,000 shares o stock or Sinecos outstandin! shares

2& @nvestment in Sineo (%',000 shares $30) "'0,000

Ca*ital sto!, $%0 *ar %'0,000

Ather *ai&in a*ital 300,0009o reor& issuane of %',000, $%0 *ar ommon shares 8ith a mar!et *rie of $30 *ershare+

@nvestment e*ense 30,000Ather *ai&in a*ital 20,000

Cash '0,0009o reor& osts of omination in the auisition of Sineo+

Cash %0,000@nventories 60,000Ather urrent assets %00,000an& %00,000-lant an& eui*ment 4 net 3'0,000

iailities '0,000@nvestment in Sineo '?0,0009o reor& Sineo.s net assets at fair values+

@nvestment in Sineo %20,000 7ain on arain *urhase %20,000

9o reor& ain on arain *urhase an& a&Bust @nvestment inSineo to reflet total fair value+

Fair value of net assets auire& $'?0,000@nvestment ost (Fair value of onsi&eration) "'0,000

7ain on /arain -urhase $%20,000

2* P"$++ C#$%#$&'#!/alane Sheet

January 2, 200 (after usiness omination)

AssetsCash


6/10

P1-4

1 Schedule to allocate in#estment cost to assets and liabilities

@nvestment ost (fair value), January % $300,000Fair value auire& from Sen ($360,000 %00) 360,000

5ess fair value over ost (arain *urhase ain) $ 60,000

;lloation:

;lloationCash $ %0,000>eeivales 4 net 20,000@nventories 30,000an& %00,000/uil&ins 4 net %'0,0005ui*ment 4 net %'0,000

;ounts *ayale (30,000)Ather liailities (?0,000)7ain on arain *urhase (60,000)

9otals $ 300,000

2 P," C#$%#$&'#!/alane Sheet

at January %, 200 (after omination)

Assets Liabilities

Cash $ 2',000 ;ounts *ayale $ %20,000>eeivales 4 net 60,000 Note *ayale (' years) 200,000@nventories %'0,000 Ather liailities %?0,000

an& %"',000 iailities "0,000/uil&ins 4 net 3'0,0005ui*ment 4 net 330,000 Stockholders Equity

Ca*ital sto!, $%0 *ar 300,000Ather *ai&in a*ital %00,000>etaine& earninsD %?0,000

Sto!hol&ers. euity '%0,0009otal assets $%,060,000 9otal euities $%,060,000

D >etaine& earnins reflets the $60,000 ain on the arain *urhase+


7/10

P1-.

1 $ournal entries to record the acquisition o %a&n Corporation

@nvestment in a8n 2,'00,000Ca*ital sto!, $%0 *ar %,000,000

Ather *ai&in a*ital %,000,000Cash '00,0009o reor& auisition of a8n for %00,000 shares of ommon sto! an& $'00,000 ash+

@nvestment e*ense %00,000Ather *ai&in a*ital '0,000

Cash %'0,0009o reor& *ayment of osts to reister an& issue the shares of sto! ($'0,000) an& otherosts of omination ($%00,000)+

Cash 2"0,000;ounts reeivale 360,000Notes reeivale 300,000@nventories '00,000Ather urrent assets 200,000an& 200,000/uil&ins %,200,0005ui*ment 600,000

;ounts *ayale 300,000Eortae *ayale, %0 600,000@nvestment in a8n 2,?00,000

9o reor& the net assets of a8n at fair value+@nvestment in a8n 200,000 7ain on arain *urhase 200,000 9o a&Bust @nvestment aount to total fair value an& reonie the ain from the arain *urhase+

'ain on (ar!ain Purchase Calculation;uisition *rie $2,'00,000

Fair value of net assets auire& 2,?00,0007ain on arain *urhase $ 200,000


8/10

P1-.(ontinue&)

2 C"+'& C#$%#$&'#!/alane Sheet

at January 2, 200(after usiness omination)

AssetsCurrent ;ssets

Cash $ 2,'0,000;ounts reeivale 4 net %,660,000Notes reeivale 4 net %,00,000@nventories 3,000,000Ather urrent assets 00,000 $ ,'0,000

-lant ;ssetsan& $ 2,200,000/uil&ins 4 net %0,200,0005ui*ment 4 net %0,600,000 23,000,0009otal assets $32,'0,000

Liabilities and Stockholders Equity

iailities;ounts *ayale $ %,300,000Eortae *ayale, %0 ',600,000 $ 6,00,000

Sto!hol&ers. 5uityCa*ital sto!, $%0 *ar $%%,000,000Ather *ai&in a*ital ,'0,000>etaine& earninsD 6,000,000 26,0'0,0009otal liailities an& sto!hol&ers. euity $32,'0,000

D Sutrat $%00,000 &iret omination osts an& a&& $200,000 ain on arain *urhase+


9/10

>5S5;>CG C;S5

") $ournal entry to record the acquisition *in millions o +

@nvestment in 9aret '0,000Common sto!, $0+%0 *ar %00

;&&itional *ai&in a*ital ",009o reor& auisition of 9aret for % illion shares of ommon sto! havin a fair value of$'0 *er share+

Cash 2"0,000;ounts reeivale 360,000Notes reeivale 300,000@nventories '00,000Ather urrent assets 200,000an& %0,000/uil&ins %,%"0,0005ui*ment '?0,000

;ounts *ayale 300,000Eortae *ayale, %0 600,000@nvestment in 9aret 2,600,000

;ssin the eess of fair value over oo! value of assets an& liailities as sho8n in thefollo8in alloation she&ule:

;uisition *rie $'0,0005ess fair value of assets auire& @nventory (%0) 62' an& (20) ? /uil&ins an& im*rovements (20) 3,222 Fitures an& eui*ment (20) ?%% Com*uter har&8are an& soft8are (20) "3

2%,'7oo&8ill $ 2,%"%


10/10

2) Consolidated (alance Sheet at $anuary -", 200.

(millions, ee*t footnotes)/AL-MART TARGET DR CR

CONSOLI-DATED

A++"'+

Cash an& ash euivalents ?,3?3 %3 ,%6

;ounts reeivale, net 2,"0 6,%" ,03"@nventory 33,6' 6,2'" 62' "0,'6"

Ather urrent assets 2,60 %,""' ",%3'

9otal urrent assets "6,' %",?06 6%,2"

-ro*erty an& eui*ment

an& %,6%2 ",3" ? 2",'33

/uil&ins an& im*rovements 6",0'2 %6,%%0 3,222 3,3"

Fitures an& eui*ment 2',%6 3,''3 ?%% 2,"32

Com*uter har&8are an& soft8are 2,% "3 2,626

Construtionin*roress %,'6 %,'6

9rans*ortation eui*ment %,66 %,66

;umulate& &e*reiation (2","0) (6,'0) (3%,3')

-ro*erty an& eui*ment, net ',30 2%,"3% %06,2%-ro*erty Hn&er Ca*ital ease ',32 ',32

ess: ;umulate& amortiation (2,3"2) (2,3"2)

-ro*erty Hn&er ease net 3,0'0 3,0'0

7oo&8ill %3,?' 2,%"% "%,00

@nvestment in 9aret '0,000 '0,000 0

Ather nonurrent assets 2,"06 %,2%2 3,6%

T#'& &++"'+ 20113 3734 238.42

L&*'"+ &! +,&$",#"$+ !"+'5"!'

Commerial -a*er 2,'?0 2,'?0

;ounts *ayale 2,00 6,'?' 3",66';rue& an& other urrent liailities %",6?' 2,?' %?,"33

@nome taes *ayale ?06 "22 %,%2

Current *ortion of lonterm &et an& notes *ayale ',"2 %,362 6,?0

Current oliations a*ital leases 2' 2'

9otal urrent liailities '%,?'" %%,%%? 62,?%

onterm &et 2?,222 ,6?' 3',?

on term a*ital leases 3,'%3 3,'%3

eferre& inome taes ",?% '?? ','"

Nonontrollin @nterest 2,%60 2,%60

Ather nonurrent liailities %,3"? %,3"?Sharehol&ersI investment

Common sto! '%3 ?2 ?2 '%3

;&&itional *ai&ina*ital '2,?3" 2,3? 2,3? '2,?3"

>etaine& earnins '',% %3,"%? %3,"%? '',%

;umulate& other om*rehensive inome (loss) 2,'0 (2"3) 2,26'

9otal sharehol&ersI investment %%%,'?3 %',633 %2?,206

T#'& &*'"+ &! +,&$",#"$+ !"+'5"!' 20113 3734 .0000 .0000 238.42

akuntansi lanjutan 1

Documents

Transcript of akuntansi lanjutan 1