00 [paling lambat]
Di runga sekretaris lantai 1 sayap selatan.
Neraca per 31 Desember 2014
PT.Induk
39,000
20,500
Kas
Piutang
PT.Anak
62,000
19,500
Sediaan
Investasi pada PT.Anak [70%]
32,500
217,000
22,500
-
16,000
100,000
300,000
(75,000)
650,000
96,000
75,000
100,000
(50,000)
325,000
Hutang biaya
Hutang dagang
Modal saham
5,000
45,000
400,000
4,000
21,000
200,000
50,000
30,000
150,000
70,000
650,000
325,000
Agio saham
Laba ditahan
Diketahui:
[1]. Investasi pada PT.Cucu oleh PT.Induk sebesar 10%, sedangkan oleh PT.Anak 60%
[2]. Tanggal 1 Januari 2015 PT.Cucu membeli 10% saham PT.Anak dengan harga
PT.Induk
[3]. Pembelian secara kredit
600,000
800,000
795,500
5,000
620,000
140,000
42,500
7,500
17,500
Kas
Piutang
Piutang Dividend
Sediaan
PT.Anak
76,500
20,000
4,125
25,000
230,711
18,265
109,588
Tanah
100,000
75,000
300,000
100,000
Akumulasi penyusutan
(92,500)
(60,000)
694,601
350,213
7,500
5,000
Hutang dagang
25,000
25,000
Hutang Dividend
11,250
625
400,000
200,000
50,000
30,000
200,851
89,588
694,601
350,213
Hutang biaya
Modal saham
Agio saham
Laba ditahan
Neraca Konsolidasian
per 31 Desember 2015
Kas
Piutang
Sediaan
Tanah
Aset tetap disusut
Akumulasi penyusutan
Goodwill
PT.Cucu
50,000
12,500
15,000
-
pembelian
50,000
60,000
(25,000)
162,500
sediaan akhir
HPP
Laba Kotor
Biaya operasional
Belum dibayar
Sudah dibayar
2,500
10,000
100,000
Penyusutan
Total Biaya
Laba Bersih
15,000
Daftar per
35,000
162,500
PT.Anak 60%
31,000
PT.Anak
PT.Cucu
400,000
200,000
525,000
300,000
524,500
297,500
4,000
2,500
396,000
200,000
110,000
75,000
Dividend
25,000
25,000
5,000
4,000
10,000
3,500
dividend PT.Cucu
dividend PT.Anak
Saldo 31 Desember 2015
I = 45000 + 70%A + 10%C
A = 2500 + 60%C
10%
60%
70%
10%
x
x
x
x
29.521
29.521
20.213
20.213
C = 27500 + 10%A
A = 2500 + 60%(27500+10%A)
I = 45000 + 70%A
PT.Cucu
39,000
15,000
63
25,000
32,959
50,000
60,000
(28,500)
193,521
4,000
10,000
6,875
100,000
15,000
57,646
193,521
-
A
A = 19000 + 0,06A
0.94A=19000
A
C
I
16,500
60,000
13,438
400,000
50,000
200,851
51,794
63,918
856,500
-
PT Induk
PT Anak
800,000
525,000
32,500
22,500
600,000
632,500
400,000
422,500
42,500
25,000
(590,000)
210,000
(397,500)
127,500
7,500
140,000
5,000
110,000
17,500
10,000
(165,000)
45,000
(125,000)
2,500
ada PT.Anak
10%
60%
70%
10%
x
x
x
x
29.521
29.521
20.213
20.213
2,952
45,000
2,952
17,713
14,149
14,149
(11,250)
(688)
(4,125)
(438)
230,711
18,265
200,851
109,588
2500+16500+0,06
= 19000 + 0,06A
.94A=19000
20,213
29,521
62,101
mber 2015
100,000
15,000
57,646
7,000
179,646
PT. Cucu
300,000
15,000
200,000
215,000
25,000
(190,000)
110,000
4,000
75,000
3,500
(82,500)
27,500
.
Anak
LD
70,000
PT.Cucu
Inv PT.A
LD
35,000
31,000
2,500
27,500
17,713
2,021
(625)
2,021
(6,875)
(63)
89,588
32,959
57,646
200,000
30,000
89,588
8,000
327,588
230,711
32,959
63,918
327,588
5,313
5,313
Keterangan
Kas
Piutang Dagang
Sediaan
Tanah
Aset tetap disusut
Akumulasi penyusutan
Hutang biaya
Hutang dagang
Modal saham
Agio saham
Laba ditahan
10,000
40,000
500,000
60,000
140,000
750,000
7,500
17,500
150,000
(5,000)
30,000
200,000
Diketahui:
[1]. Tanggal 1 Januari 2015, PT. Ihsan membeli 60% saham PT. Ahsan dengan harga
[2]. Tanggal 1 Oktober 2015, PT.Ihsan membeli 75% saham PT. Aman dengan harga
[3]. Laba Tahun 2015
[4]. Dividend yang diumumkan
35,000
13,000
8,750
2,500
Kas
Piutang Dagang
Piutang Dividend
Sediaan
PT. Ihsan
77,000
PT. Ahsan
55,500
60,500
11,000
1,969
71,500
33,000
117,300
101,406
Tanah
150,000
50,000
300,000
90,000
Akumulasi penyusutan
Hutang biaya
Hutang Dividend
Hutang dagang
Modal saham
Agio saham
Laba ditahan
(80,000)
(24,000)
799,675
215,500
11,000
8,250
8,750
44,000
500,000
60,000
175,925
799,675
2,500
19,250
150,000
(5,000)
40,500
215,500
PT. Aman
39,000
6,000
20,000
25,000
60,000
(10,000)
140,000
2,500
12,500
100,000
2,500
22,500
140,000
Daftar perubahan in
111,000
100,000
10,000
2,500
akhir tahun]
PT. Aman
53,900 Rp
6,600
22,000
25,000
60,000
(16,000)
151,500
2,750
2,500
13,750
100,000
2,500
30,000
151,500
Kas
Piutang
Sediaan
Tanah
Aset tetap disusut
Akumulasi penyusutan
Goodwill
Hutang biaya
Hutang dividend
Hutang dagang
Modal saham
Agio saham
Laba ditahan
NCI 40%
NCI 25%
126,500
225,000
450,000
(120,000)
8,031
954,031
22,000
11,781
77,000
500,000
60,000
175,925
74,200
33,125
954,031
1,875
(8,750)
(2,500)
(1,500)
(469)
117,300
101,406
150,000
175,925
40,500
6,000
5,000
117,300
40,500
015
SOLIDASIAN
196,500
74,200
196,500
Hutang dividend
Piutang dividend
PT.Anak
62,000
19,500
22,500
96,000
75,000
100,000
(50,000)
PT.Cucu
50,000
12,500
15,000
50,000
60,000
(25,000)
325,000
162,500
4,000
21,000
2,500
10,000
25,000
12,500
PT. Aman
LD
22,500
10,000
(2,500)
30,000
100,000
2,500
30,000
2,031
101,406
134,531
33,125
134,531
1,969
1,969