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Shara Mulyani Sanmas - 1112221045 - Latihan Soal AKL

Renata bought 20% shares of PT Seruni for Rp 10 million in January 20X5. PT Seruni's net income and cash dividends for several periods were provided. Using the cost method and equity method, the problem asks to record Renata's investment in PT Seruni over several periods by tracking cash flows from dividends and calculating share of earnings. The second problem provides financial information for Swamp Land, Inc. as of January 1, 20X1 and asks to prepare an allocation schedule for Dotterel Corporation's 40% investment in Swamp Land Inc. for $200,000 cash. The schedule allocates the purchase price to record book value of equity, excess of fair values of assets

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45 views3 pages

Shara Mulyani Sanmas - 1112221045 - Latihan Soal AKL

Renata bought 20% shares of PT Seruni for Rp 10 million in January 20X5. PT Seruni's net income and cash dividends for several periods were provided. Using the cost method and equity method, the problem asks to record Renata's investment in PT Seruni over several periods by tracking cash flows from dividends and calculating share of earnings. The second problem provides financial information for Swamp Land, Inc. as of January 1, 20X1 and asks to prepare an allocation schedule for Dotterel Corporation's 40% investment in Swamp Land Inc. for $200,000 cash. The schedule allocates the purchase price to record book value of equity, excess of fair values of assets

Uploaded by

Randy Permana
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Shara Muiyani Sanmas Aruntan_i Kwangan Ljytan

In222 10 45

SI Atuntansi Aequler B- Sore


Lihan Soal
n Renata membeli 20% kepenili ken di PT Serynt pada tanggal i
Jaruari 20X$ sebesar
Rp ?0.000 . 000. Laba neto dan penmoauaran dividen T Suvni unME beoerapa periode -
aðalah sdagai
beriwt :
Tshun Laba Neto Oivtden
'20%5 BÍ 20.000.000 Rp S.o00-000
20x Rp 40.00- 00 Re l5.000 00:
20X7 -Bp 35.000 000
20X8 p 30. b06-000
20x Rp I0. D00- 000
Buah
+ Cost Metbod (Metode Biayp)
goX5 Investme in Pt Suron
Cash Rp to. DOD000
(mencstat penlbelian Sahem)
" Cash
Dividen ncome RP l:b0b. 000
(Mencatat bsqlan atas Oividen)

20%b Cash
Dividen ncome Rp 3000 000,
CMencatat baian atas dividen)
20x7- Cash Re to00. 000
Divtden Locorme
(Mncatat baglan atas dlvtden)
20 X Cash Bp 12. 000.000

Dividen Sngome
Invest ment in Seruni Rp 1.0O0. 000(Bp 5.000 .o00 X 20 %)
(Mencatat baalan atas dviden) (Aumlatik 1alba (Rp 10.000. o0b) - dividern. (Ep i1 5.o00-)

ox9" Cash
Oividen hcome Rp 2.000. 000
Investment* in PT Serni Rp 000·000 (R. 5. 000-00o x 26% )
(Mencotak beajan at2s dividen)(Laba (2p 1o- o00- ooo )-dividen (eR 15-000 -000)

(KKY)
Shace. otupi SaANNas

kquity Method
70X5 Investment in PT Seruni
Cash
(Mencatat pembelian Saham)
Cash
JnyesmenM in PT Struni
LMencatat baaian stas dividen)
Investment in I Seruni RY y. 000. 000
Jncome fron Investmen
(Mencstat lalba dasn PT Serui).

20x4 Cash
Lvestment in PT Seuni Re3.0o0. 00
(Mencatt baajan tas diuiden)
" Investment in Pt Servni Bp o.000 000
Income from Investment
(Mencatat laba dari TSerun)

20%7 Cash
Ihvessment in PT Servni R 000 000
(M encatat bagjan ates divtden)
"Investment in T Seruni
Ihcome from Tnuestnaent
LM encatat laba dari PT Seo

20x8 Cash Bp 2, 000 000


Investment in TSeruni i2.000:000
( Mencatat bagian atas dividen )
Snuestmen in PT Seruni kp b.0D0. 000
Sncome grOm PT Seruri
Mensota Jabs dari PT Survni)

20x9 " Cash


Snustment n PT Seruni Vp 2-o00000
CMancatat boalan atas dividen)

Rp 3-000 00D

(
Shara Muuani Sanmas Akurtarsi Kavargan Lanjutan
l1222\045
SL Aeuntansi Reculer B-Sre
Lanhan Soal
Uotterel Corpocathon paid $ 200-000 ¢ash for yo% the votinay comnon stock op Swame and
Ine, on Jarvary li2o1. Book yaly. and çalr valve ingornma Men <or Swmp Land on this date

Assets Book Value Falr Valve Aloceton Eess


Cash
Accounts receivalble $ 120. 000 $ 120005
$ 100000 (40%x 20.000) 8.000
Inven
tortes
$400. 00 (40% x$ bo:o) :24.000
Equtpmnt 68.00

Lialaliies &Equities
S 200. D0b
Aceounts payabe S 200. 00b

Notes S 120.000
payabie
Capital Stock $ 200 000

Betained tornings
$ boo 000 40.a
Required:
Prepare an alloceti on schedule çor Doterea's inestnens in Susamp Land
’nvesA ment in Swamp and S 200.000
Cash S 200. ODO

Hatga perolehan
boo'k valve 0f equty $ 12. 00o40 x$ 2@0-00o)
Bxess op car OVer boote 88.000
valve acqolred
Dver |vrderstate
Goodwil $ 48.000

Income from Swamp Land 8.000


Snvestmenk in Swamp and $0.000
(Mencatat amoctisasi inventories)
Îocome from Susmp Land
Inuest ment in Suwme band
( Mencstt amartissi eqvipmrt)
" Income from Swmp Land 9. o00
Inuechmenk in Suamp Land
(Menctt amortisasi nte pauglle)
Saldo invSkasi Dotkorel's CorpotaHon dalah $ lbo-o00
CKIKY)

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