Rekening

Neraca PT Sejahtera

KAS
Persediaan
Investasi Saham
* Eliminasi 75% Modal saham
75% x
*Eliminasi 75% Agio Saham
75% x
*Eliminasi 75% Laba yg Ditahan
75% x
KHPDNB
Tanah
Gedung
Mesin
Total Aktiva

12,500,000
2,000,000
9,375,000

5,000,000
7,000,000
3,000,000
27,625,000

Hutang Dagang
Hutang Wesel
Modal Saham PT Sejahtera
Modal Saham PT Bahagia
*Eliminasi 75%
*Hak Minoritas 25%
Agio Saham PT Sejahtera
Agio Saham PT Bahagia
*Eliminasi 75%
*Hak Minoritas 25%
Laba yang Ditahan PT Sejahtera
Laba yang Ditahan PT Bahagia
*Eliminasi 75%
*Hak Minoritas 25%
Jumlah

3,000,000
4,625,000
15,000,000
2,000,000
3,000,000
27,625,000

Eliminasi

Neraca PT Bahagia

Debet

250,000
1,250,000
4,000,000
5,000,000
1,000,000
11,500,000
250,000
###
10,000,000
500,000
500,000
11,500,000

Kredit

Debet

Neraca Konsolidasi
Kredit

Rekening

Neraca PT ABC

KAS
Persediaan
Investasi Saham
* Eliminasi 75% Modal saham
75% x
*Eliminasi 60% Agio Saham
60% x
*Eliminasi 60% Laba yg Ditahan
60% x
KHPDNB
Tanah
Gedung
Mesin
Total Aktiva
Hutang Dagang
Hutang Wesel
Modal Saham PT Sejahtera
Modal Saham PT Bahagia
*Eliminasi 60%
*Hak Minoritas 40%
Agio Saham PT Sejahtera
Agio Saham PT Bahagia
*Eliminasi 60%
*Hak Minoritas 40%
Laba yang Ditahan PT Sejahtera
Laba yang Ditahan PT Bahagia
*Eliminasi 60%
*Hak Minoritas 40%
Jumlah

2,000,000
4,000,000
18,000,000
10,000,000
12,000,000
5,000,000
51,000,000
6,500,000
9,500,000
28,000,000
2,000,000
5,000,000
51,000,000

Eliminasi

Neraca PT DEF

Debet

Kredit

3,000,000
3,500,000
-

12,000,000

600,000

600,000
4,800,000
16,500,000
22,000,000
7,000,000

6,500,000
10,000,000
2,000,000
25,000,000
1,500,000
1,500,000
20,000,000
1,000,000
1,000,000
-

Neraca Konsolidasi
Debet
5,000,000
7,500,000

12,000,000

600,000

600,000
13,200,000

13,200,000

62,800,000

Neraca Konsolidasi
Kredit

8,000,000
11,000,000
28,000,000
8,000,000
2,000,000

400,000
5,000,000

400,000
62,800,000