NAMA FARAH NUR LAILATUN NIKMAH

KELAS AKL 2
NIM 175020300111045
NO ABSEN 5

1 1 Januari 2012 = 1 Januari 2015

Nilai Transfer (90%) Rp 3,000,000
NCI Rp 300,000
Rp 3,300,000
Net Asset Rp 800,000
Kelebihan FV terhadap BV Rp 2,500,000

Alokasi : X1 (2012) 31-Dec-12

Piutang -Rp 20,000 -Rp 20,000
Persediaan Rp 100,000 Rp 100,000
Kekayaan Intelektual (5 tahun) Rp 500,000 -Rp 100,000 Rp 400,000
Aset tetap ( 5 tahun ) Rp 200,000 -Rp 40,000 Rp 160,000
Utang kontingensi -Rp 40,000 -Rp 40,000
Rp 740,000 -Rp 140,000 Rp 600,000.00
Tax rate (20%) -Rp 148,000 Rp 28,000 -Rp 120,000.00
Rp 592,000 -Rp 112,000 Rp 480,000.00
Goodwill Rp 1,908,000

Jurnal penyesuain dan eliminasi

Share capital Rp 500,000
Opening Return Earnings Rp 300,000
Persediaan Rp 100,000
Kekayaan intelektual Rp 500,000
Aset tetap Rp 200,000
Goodwill Rp 1,908,000
Piutang Rp 20,000
Utang kotingensi Rp 40,000
Deferred tax liability Rp 148,000
Investment in PT S Rp 3,000,000
NCI Rp 300,000

Beban depr
 X2 (2013) 31-Dec-13 X3 (2014) 31-Dec-14 X4 (2015) 31-Dec-15
-Rp 20,000.00 -Rp 20,000.00 Rp 20,000.00 Rp -
Rp 100,000.00 -Rp 100,000.00 Rp - Rp -
-Rp 100,000 Rp 300,000.00 -Rp 100,000.00 Rp 400,000.00 -Rp 100,000.00 Rp 300,000.00
-Rp 40,000 Rp 120,000.00 -Rp 40,000.00 Rp 160,000.00 -Rp 40,000.00 Rp 120,000.00
-Rp 40,000.00 -Rp 40,000.00
-Rp 140,000 Rp 460,000.00 -Rp 240,000.00 Rp 500,000.00 -Rp 120,000.00
Rp 28,000 -Rp 92,000.00 Rp 48,000.00 -Rp 100,000.00 Rp 24,000.00
-Rp 112,000 Rp 368,000.00 -Rp 192,000.00 Rp 400,000.00