Jawaban:

1. a
2. b
3. a
4. c
1)

2)
a Asset seharusnya memang dicatat sesuai dengan fair value
Yaitu, plant & equipment di catat sesuai fair value nya $220,000

c BV FV
Cash $ 160,000 $ 160,000 sama
Inventory $ 480,000 $ 380,000 berubah data FV dr
PPE net $ 960,000 $ 1,120,000 berubah soal
Liabilities $ -360,000 $ -360,000 sama
$ 1,240,000 $ 1,300,000

Fv kan lebih besar, berarti kita tahu disini

bahwa ada goodwill
Cara hitungnya :
Cost investment $ 1,600,000.00
Less : Fair value of net asset $ 1,300,000.00
Goodwill $ 300,000.00
Common share issued 1000000
Par value $ 20 Common share at fair value $ 40,000,000
Fair value $ 40 Less : Common Share at par value $ 20,000,000
Cost regis & issue $ 200,000 Cost regis & issue $ 200,000
Cost printing $ 50,000 Cost printing $ 50,000
Cost of accountant $ 100,000 Cost of delivering $ 20,000
Cost of delivering $ 20,000 Additional paid-in-capital $ 19,730,000
Cost transfering $ 30,000
additional PIC 20 jjuta
Cost investment $ 50,000,000
Less : Fair value of net asset Summer Inc $ 59,000,000 (cash + AR + inventories + Plant asset - A
Gain for bargain purchase $ 9,000,000 Gain bargain purchase karena fair value
Kalau fair valuelebih kecil daripada purch
 + inventories + Plant asset - AP - NP)
in purchase karena fair value lebih besar daripada purchase price
valuelebih kecil daripada purchase price baru dikatakan goodwill
Recognized liability menggunakan Fair Value, jadi
A/P $ 2,500,000
Unearned revenue $ 400,000
Interest payable $ 100,000
Notes payable $ 7,000,000
Bonds payable $ 10,000,000
Recognized liability $ 20,000,000
1) a. Investment in Sin

Investment expense
Additional paid in capital

Cash
Inventories
Other current asset
Land
PPE
Goodwill

b. Par's Co
Balan
Janua
Assets

Liabilities & Equity

KALAU DIA BELIU KITAGAUSH TA
Investment in Sin $ 1,500,000 (25,000 x $60 market price) SAAT BELI
Common stock, S10 par $ 250,000 (25,000 x $10 par)
Additional paid in capital $ 1,250,000 (selisih)

Investment expense $ 60,000 issuing securities

Additional paid in capital $ 40,000 cost of regis & issue
Cash $ 100,000

Cash $ 20,000
Inventories $ 120,000
Other current asset $ 200,000
Land $ 200,000
$ 700,000
Goodwill $ 360,000 dari cost investment - total asset&liabilities ($1,500,000 - $1
Investment in sin $ 1,500,000
Liabilities $ 100,000

Par's Coorporation
Balance Sheet
January 2, 2011
Assets
Cash $ 160,000
Inventories $ 220,000
Other current asset $ 400,000
Land $ 360,000
PPE $ 2,000,000
Goodwill $ 360,000
Total Asset $ 3,500,000
Liabilities & Equity
Liabilities $ 500,000
Capital stock $ 1,250,000
Additional paid in capital $ 1,610,000
Retained earnings $ 140,000
Total Liabilities & Equity $ 3,500,000
KALAU DIA BELIU KITAGAUSH TAU MARKT
 2) a. Investment in Sin $ 900,000 (15,000 x $60 market pric
Common stock, S10 par $ 150,000 (15,000 x $10 par)
Additional paid in capital $ 750,000 (selisih)

Investment expense $ 60,000

Additional paid in capital $ 40,000
Cash $ 100,000

Cash $ 20,000
Inventories $ 120,000
Other current asset $ 200,000
Land $ 200,000
PPE $ 700,000
&liabilities ($1,500,000 - $1,140,000) Gain bargain purchase $ 240,000 ($900,000 - $1,140,000)
Investment in sin $ 900,000
Liabilities $ 100,000

b. Par's Coorporation
Balance Sheet
January 2, 2011
Assets
Cash $ 160,000
Inventories $ 220,000
Other current asset $ 400,000
Land $ 360,000
PPE $ 2,000,000
Total Asset $ 3,140,000

Liabilities & Equity

Liabilities $ 500,000
Capital stock $ 1,150,000
Additional paid in capital $ 1,110,000
Retained earnings $ 380,000 Untuk menghitung RE, perlu dikurangi ex
Total Liabilities & Equity $ 3,140,000
 (15,000 x $60 market price)
(15,000 x $10 par)

($900,000 - $1,140,000)

tung RE, perlu dikurangi expense dan ditambah gain bargain purchase
1) Investment cost
Fair value of sun coorpor
Gain on Bargain Purchase

Investment cost allocated

Cash
Net receivable
Inventories
Land net
Building net
Equipment net
Account payable
Other liabilities
Gain on bargain purchase
Total allocation
Investment cost $ 300,000 2) Pub Corporation
Fair value of sun coorporation $ 360,000 Balance Sheet
Gain on Bargain Purchase $ 60,000 at January 1, 2011
Asset
Investment cost allocated Cash $ 25,000
$ 10,000 Net receivable $ 60,000
Net receivable $ 20,000 Inventories $ 150,000
Inventories $ 30,000 Land net $ 145,000
$ 100,000 Building net $ 350,000
Building net $ 150,000 Equipment net $ 330,000
Equipment net $ 150,000 Total assets $ 1,060,000
Account payable $ -30,000 Liabilities & Equity
Other liabilities $ -70,000 Account payable $ 120,000
Gain on bargain purchase $ -60,000 Notes payable $ 200,000
Total allocation $ 300,000 Other liabilities $ 170,000
Capital stock, $10 par $ 300,000
Other paid in capital $ 100,000
RE $ 170,000
Total Liabilities $ 1,060,000
Di soal dibilang dia bayarnya 300rb, dan udh dibayar cash 100rb berarti sisa NP nya 200rb

RE harus selalu ditambah sama gain

1)

2)
Investment in Saw $ 5,000,000
Common stock, $10 par $ 1,000,000
Other paid in capital $ 3,000,000
Cash $ 1,000,000

Investment expense $ 200,000

Other paid in capital $ 100,000
Cash $ 300,000

Cash $ 480,000
AR $ 720,000
Ner receivable $ 600,000
Inventories $ 1,000,000
Other current asset $ 400,000
Land $ 400,000
Net building $ 2,400,000
Net equipment $ 1,200,000
AP $ 600,000
Mortgage payable $ 1,200,000
Investment in saw $ 5,000,000
Gain in bargain purchase $ 400,000 (5,000,000 - 5,400,000)

Pub Corporation
Balance Sheet
at January 1, 2011
Asset
Cash $ 5,180,000
AR $ 3,320,000
Notes receivable $ 3,600,000
Inventory $ 6,000,000
Other current asset $ 1,800,000
Land $ 4,400,000
Building $ 20,400,000
Equipment $ 21,200,000
Total assets $ 65,900,000
Liabilities & Equity
Account payable $ 2,600,000
Mortgage payable $ 11,200,000
Capital stock, $10 par $ 21,000,000
Other paid in capital $ 18,900,000
RE $ 12,200,000
Total Liabilities $ 65,900,000