Escolar Documentos
Profissional Documentos
Cultura Documentos
270000
300000
240000
di Amortisasi 10 tahun, 1 tahun
60000 6000
Paten
Jurnal Eliminasi
(dalam ribuan)
Investasi
Modal Saham
Rp150,000
Laba Ditahan
Rp120,000
Paten
Rp54,000
Investasi pd Raharja
Non Pengendali
Rp291,600
Rp32,400
Utang-Piutang
Utang Dagang
Rp10,000
Piutang Dagang
Rp10,000
Utang Dividen
Rp18,000
Piutang Dividen
Rp18,000
Difrensial
Beban Operasi
Patent
Rp6,000
Rp6,000
Rp45,000
-Rp5,400
Rp10,000
-Rp12,000
Rp2,000
-Rp5,000
Rp34,600
Rp18,000
Rp16,600
Laba Non
Pengendali
Rp5,000
-Rp600
Rp4,400
Rp2,000
Rp2,400
Rp62,700
Hpp
HPP
Rp62,700
Rp12,000
Persediaan
Investasi Saham
Rp10,000
HPP
Laba Penjualan Tanah
Rp5,000
Tanah
Investasi pada Raharja
Rp6,000
Akumulasi Penyusutan
Rp1,000
Mesin
Akumulasi Penyusutan
Rp2,000
Beban Penyusutan
Rp12,000
Rp10,000
Rp5,000
7000/3.5 tahun = 2000/(6/12) karena mulai 1 Juli
Rp7,000
PT Berkah
Rp2,000
PT Raharja
Eliminasi
Debit
NP
Kredit
Konsolidasi
Laba Rugi
Penjualan
Laba dari PT Raharja
Laba Penjualan Tanah
BPP
Rp455,500
Rp190,000
Rp34,600
Rp5,000
-Rp207,500
-Rp100,000
Rp62,700
Rp582,800
Rp34,600
Rp0
Rp5,000
Rp0
Rp12,000
Rp62,700
-Rp246,800
Rp10,000
Beban Operasi
-Rp111,000
-Rp40,000
Rp6,000
Beban Penyusutan
-Rp157,000
Rp2,000
Rp4,400
Laba Bersih
Rp176,600
Rp50,000
Beg R/E
Rp200,000
Rp120,000
Dividen
-Rp150,000
-Rp20,000
End R/E
Rp226,600
Rp150,000
Neraca
Rp2,000
-Rp4,400
Rp176,600
Rp120,000
Rp200,000
Rp18,000
Rp2,000
-Rp150,000
Rp226,600
Kas
Rp136,400
Rp14,000
Piutang Dagang
Rp175,000
Rp100,000
Piutang Dividen
Rp18,000
Persediaan
Rp65,000
Tanah
Rp150,400
Rp10,000
Rp265,000
Rp18,000
Rp0
Rp36,000
Rp12,000
Rp89,000
Rp125,000
Rp30,000
Rp5,000
Rp150,000
Gedung (nett)
Rp255,000
Rp80,000
Mesin (nett)
Rp330,000
Rp140,000
Rp463,000
Rp3,000
Rp2,000
Rp10,000
Rp292,200
Paten
Total Aktiva
Rp7,000
Rp1,000
Akumulasi Penyusutan
Investasi pd PT Raharja
Rp335,000
Rp6,000
Rp291,600
Rp16,600
Rp0
Rp54,000
Rp6,000
Rp48,000
Rp1,396,600
Rp400,000
Rp1,503,400
Utang Dagang
Rp210,000
Rp50,000
Rp10,000
Rp250,000
Utang Dividen
Rp30,000
Rp20,000
Rp18,000
Rp32,000
Utang Lain-lain
Rp130,000
Rp30,000
Modal Saham
Rp800,000
Rp150,000
Laba Ditahan
Rp226,600
Total Ekuitas
Rp1,396,600
Passiva
Rp160,000
Rp150,000
Rp800,000
Rp226,600
Rp250,000
Non Pengendali
Rp32,400
Rp2,400
Rp34,800
Rp1,503,400
PT Berkah Mandiri
Penjualan
Laba dari PT Lancar
Laba Penjualan peralatan
Laba Penjualan gedung
Rp11,750,000
Rp188,800
Rp35,000
Rp150,000
HPP
Beban Penyusutan
Beban Administratif
Beban-beban lain
Laba Bersih
-Rp8,450,000
-Rp1,325,000
-Rp970,000
-Rp690,000
Rp688,800
PT Lancar
Rp5,800,000
Rp4,150,000
-Rp380,000
-Rp562,000
-Rp472,000
Rp236,000
Rp0
-Rp562,000
-Rp472,000
Rp13,920,000
-Rp8,968,700
-Rp1,673,750
-Rp1,532,000
-Rp1,162,000
-Rp59,325
Rp524,225