PT M PT A

dr cr
Kas dan setra kas Rp 1,400,000 Rp 700,000
piutang usaha Rp 1,000,000 Rp 500,000
persediaan Rp 550,000 Rp 350,000
tanah Rp 1,500,000 Rp 500,000
bangunan & peralatan Rp 3,000,000 Rp 400,000
Merek dagang Rp 400,000 Rp -
investasi pada pt a Rp 1,500,000 Rp -
akm penyusutan Rp (1,000,000) Rp (150,000)
akm amortisasi Rp (100,000) Rp -
total aset Rp 8,250,000 Rp 2,300,000

utang usaha Rp 1,150,000 Rp 300,000

utang obligasi Rp 1,500,000 Rp 500,000
saham biasa Rp 3,000,000 Rp 800,000
saldo laba Rp 2,600,000 Rp 700,000
Total Aset Rp 8,250,000 Rp 2,300,000

PT M PT A
Nama Akun
dr cr
Kas dan setra kas Rp 1,400,000 Rp 700,000
piutang usaha Rp 1,000,000 Rp 500,000
persediaan Rp 550,000 Rp 350,000
tanah Rp 1,500,000 Rp 500,000
bangunan & peralatan Rp 3,000,000 Rp 400,000
Merek dagang Rp 400,000 Rp -
investasi pada pt a Rp 1,500,000 Rp -
akm penyusutan Rp (1,000,000) Rp (150,000)
akm amortisasi Rp (100,000) Rp -
total aset Rp 8,250,000 Rp 2,300,000

utang usaha Rp 1,150,000 Rp 300,000

utang obligasi Rp 1,500,000 Rp 500,000
saham biasa Rp 3,000,000 Rp 800,000
saldo laba Rp 2,600,000 Rp 700,000
Total Aset Rp 8,250,000 Rp 2,300,000

Kas dan setra kas Rp 2,100,000

piutang usaha Rp 1,500,000
persediaan Rp 900,000
tanah Rp 2,000,000
bangunan & peralatan Rp 3,400,000
Merek dagang Rp 400,000
akm penyusutan Rp (1,150,000)
akm amortisasi Rp (100,000)
total aset Rp 9,050,000
utang usaha Rp 1,450,000
utang obligasi Rp 2,000,000
saham biasa Rp 3,000,000
saldo laba Rp 2,600,000
total liabilitas & ekuitas Rp 9,050,000
 PT M PT A
penjualan Rp 6,000,000 Rp 1,000,000
hasil dri anak perushaan Rp 250,000 Rp -
total kredit Rp 6,250,000 Rp 1,000,000
bpp Rp 3,900,000 Rp 600,000
bop Rp 1,050,000 Rp 125,000
bpe Rp 250,000 Rp 25,000
bam Rp 50,000 Rp -
total debiit Rp 5,250,000 Rp 750,000
laba rugi bersih Rp 1,000,000 Rp 250,000
saldo laba awal Rp 2,000,000 Rp 550,000
laba bersih Rp 3,000,000 Rp 800,000
deviden Rp 400,000 Rp 100,000
saldo laba akhir Rp 2,600,000 Rp 700,000

Jurnal Eliminasi
Konsololidasian
dr dr
Rp 2,100,000
Rp 1,500,000
Rp 900,000
Rp 2,000,000
Rp 3,400,000
Rp 400,000
Rp 1,500,000 Rp -
Rp (1,150,000)
Rp (100,000)
Rp 9,050,000

Rp 1,450,000
Rp 2,000,000
Rp 800,000 Rp 3,000,000
Rp 700,000 Rp 2,600,000
Rp 1,500,000 Rp 1,500,000 Rp 9,050,000