1 PENGHITUNGAN AKUISISI 85% SAHAM PT SHAW OLEH PT PAM

TANGGAL 1 JANUARI 2013

INDUK (85%) NCI (15%)
INVESTMENT COST 470,000 82,941

SHE PT ANAK PADA 30 NOV 14 :

COMMON STOCK 340,000 60,000
RETAINED EARNINGS 119,000 21,000
459,000 81,000
DIFFERENCE BETWEEN IFV AND BV 11,000 1,941
DI SOAL DISEBUTKAN BAHWA SELISIH TERSEBUT (UV) DISEBABKAN OLEH
NILAI MARKETABLE SECURITIES DAN EQUIPMENT TERLALU RENDAH (UNDER VALUED / UV)

2 TABEL ALOKASI SELISIH ANTARA IFV DAN BV SEBESAR 95.294 :

FV BV

DIFFERENCE BETWEEN IFV AND BV 11,000 1,941

IDENTIFIKASI BV DENGAN FV
MARKETABLE SECURITIES 45,000 20,000
EQUIPMENT 140,000 120,000
GAIN ON ACQUISITION
185,000 140,000

DIFFERENCE BETWEEN IFV AND BV

 TOTAL 100%
552,941

400,000
140,000
540,000
12,941

DER VALUED / UV)

SELISIH

12,941

25,000
20,000
(32,059)
45,000
12,941
-
1 PENGHITUNGAN AKUISISI 85% SAHAM PT SHAW OLEH PT PAM
TANGGAL 1 JANUARI 2013
INDUK (85%) NCI (15%)
INVESTMENT COST 540,000 95,294.12

SHE PT ANAK PADA 1 JAN 2013 :

COMMON STOCK 340,000 60,000
RETAINED EARNINGS 119,000 21,000
459,000 81,000
DIFFERENCE BETWEEN IFV AND BV 81,000 14,294
DI SOAL DISEBUTKAN BAHWA SELISIH TERSEBUT (UV) DISEBABKAN OLEH
NILAI MARKETABLE SECURITIES DAN EQUIPMENT TERLALU RENDAH (UNDER VALUED / UV)

2 TABEL ALOKASI SELISIH ANTARA IFV DAN BV SEBESAR 95.294 :

FV BV
DIFFERENCE BETWEEN IFV AND BV 81,000 14,294

IDENTIFIKASI BV DENGAN FV
MARKETABLE SECURITIES 45,000 20,000
EQUIPMENT 140,000 120,000
GOODWILL

DIFFERENCE BETWEEN IFV AND BV

 TOTAL 100%
635,294

400,000
140,000
540,000
95,294

DER VALUED / UV)

SELISIH
95,294

25,000
20,000
50,294
95,294
-
PT. PARENT DAN ANAK PERUSAHAAN PT. ANAK
KERTAS KERJA NERACA KONSOLIDASI - AT DATE OF ACQUISITION
30 NOVEMBER 2014
ELIMINASI
ACCOUNT NAME PARENT SUBS
DR
CURRENT ASSETS - -
INVESTMENT IN S COMPANY - -
LONG-TERM ASSETS - -
OTHER ASSETS - -
DIFFERENT BETWEEN IFV AND BV - -
TOTAL - -

CURRENT LIABILITIES - -
LONG-TERM LIABILITIES - -
COMMON STOCK - -
R/E - -
NON CONTROL INTEREST (10%) - -
TOTAL - -
- -
 ELIMINASI
NCI CONSOL B/S
DR CR
-
-
-
-
-
-

-
-
-
-
- -
- - - -
- -
PT. P DAN ANAK PERUSAHAAN PT. S
JURNAL ELIMINASI
30 NOVEMBER 2014
NO. DESCRIPTION

TOTAL
DR CR

- -
PT. P DAN ANAK PERUSAHAAN PT. S
NERACA KONSOLIDASI
30 NOVEMBER 2014
ASSETS

CURRENT ASSETS -
INVESTMENT IN S COMPANY -
LONG-TERM ASSETS -
OTHER ASSETS -
DIFFERENT BETWEEN IFV AND BV -
TOTAL -
 LIABILITIES & SHE

CURRENT LIABILITIES -
LONG-TERM LIABILITIES -
COMMON STOCK -
R/E -
NON CONTROL INTEREST (10%) -
TOTAL -