1 jan 2015, PT Patimura akuisisi 100% saham PT Seulawah

dengan harga Rp335,000,000

2015 FV = BV
2015 Patimura punya utang usaha ke Seulawah Rp15,000,000
2016 laba bersih Seulawah Rp175,000,000
2016 dividen diumumkan Rp45,000,000

a FV = BV maka selisih antar nilai wajar dan nilai buku adalah 0 d akuisisi

b nilai investasi 1 Jan 2015 Rp335,000,000

-dividen 2015 -Rp25,000,000 dividen
+net income 2015
penjualan Rp250,000,000
penghasilan lain-lain Rp30,000,000 laba
HPP -Rp127,000,000 bersih
beban penyusutan -Rp20,000,000
beban lain-lain -Rp18,000,000 Rp115,000,000 e JURNAL ELIMINASI
nilai investasi 31 dec 2015 Rp425,000,000 akuisisi
el-1
c pendapatan dari investasi = net income seulawah 2015 = Rp115,000,000

h nilai investasi 1 Jan 2016 Rp425,000,000

-dividen 2016 -Rp45,000,000 dividen
+net income 2016 Rp175,000,000 el-2
nilai investasi 31 dec 2016 Rp555,000,000
NI
el-3

utang
el-4

i dividen

laba
bersih
 1-Jan-15 investasi pada PT Seulawah Rp335,000,000
kas Rp335,000,000

2015 piutang dividen Rp25,000,000

investasi pada PT Seulawah Rp25,000,000

31-Dec-15 investasi pada PT Seulawah Rp115,000,000

bagian laba PT Seulawah Rp115,000,000

JURNAL ELIMINASI
2015 saham biasa - PT Seulawah Rp100,000,000
premi saham - PT Seulawah Rp20,000,000
saldo laba Rp215,000,000
investasi pada PT Seulawah Rp335,000,000

2015 investasi pada PT Seulawah Rp25,000,000

dividen diumumkan Rp25,000,000

2015 bagian laba PT Seulawah Rp115,000,000

investasi pada PT Seulawah Rp115,000,000

2015 utang usaha Rp15,000,000

kas Rp15,000,000

2016 piutang dividen Rp45,000,000

investasi pada PT Seulawah Rp45,000,000

2016 investasi pada PT Seulawah Rp175,000,000

bagian laba PT Seulawah Rp175,000,000
 WORKSHEET
PT Patimura PT Seulawah debit kredit
LAPORAN LABA RUGI
penjualan Rp500,000,000 Rp250,000,000
penghasilan lain-lain Rp18,250,000 Rp30,000,000
penghasilan entitas anak Rp115,000,000 Rp115,000,000
total pendapatan Rp633,250,000 Rp280,000,000
beban pokok penjualan Rp430,000,000 Rp127,000,000
beban penyusutan Rp30,000,000 Rp20,000,000
beban lain-lain Rp40,000,000 Rp18,000,000
total beban -Rp500,000,000 -Rp165,000,000
laba neto Rp133,250,000 Rp115,000,000 Rp115,000,000

LAPORAN SALDO LABA

saldo laba 1 jan 2015 Rp345,900,000 Rp215,000,000 Rp215,000,000
laba neto Rp133,250,000 Rp115,000,000 Rp115,000,000
dividen diumumkan -Rp50,000,000 -Rp25,000,000 Rp25,000,000
saldo laba 31 des 2015 Rp429,150,000 Rp305,000,000 Rp330,000,000 Rp25,000,000

LAPORAN POSISI KEUANGAN

kas Rp130,300,000 Rp10,000,000 Rp15,000,000
piutang dagang Rp80,000,000 Rp55,000,000
persediaan Rp70,000,000 Rp40,000,000
tanah Rp100,000,000 Rp70,000,000
investasi pada PT Seulawah Rp425,000,000 Rp425,000,000
peralatan Rp600,000,000 Rp520,000,000
akumulasi penyusutan -Rp310,000,000 -Rp120,000,000
total aset Rp1,095,300,000 Rp575,000,000 Rp440,000,000

utang usaha Rp76,150,000 Rp15,200,000 Rp15,000,000

utang obligasi Rp320,000,000 Rp100,000,000
premi obligasi Rp70,000,000 Rp34,800,000
saham biasa Rp200,000,000 Rp100,000,000 Rp100,000,000
premi saham Rp20,000,000 Rp20,000,000
saldo laba (31 dec) Rp429,150,000 Rp305,000,000 Rp330,000,000 Rp25,000,000
total liabilitas & ekuitas Rp1,095,300,000 Rp575,000,000 Rp465,000,000 Rp465,000,000
 konsolidasi

Rp750,000,000
Rp48,250,000
Rp0
Rp798,250,000
Rp557,000,000
Rp50,000,000
Rp58,000,000
-Rp665,000,000
Rp133,250,000

Rp560,900,000
Rp248,250,000
-Rp50,000,000
Rp429,150,000

Rp125,300,000
Rp135,000,000
Rp110,000,000
Rp170,000,000
Rp0
Rp1,120,000,000
-Rp430,000,000
Rp1,230,300,000

Rp76,350,000
Rp420,000,000
Rp104,800,000
Rp200,000,000
Rp0
Rp429,150,000
Rp1,230,300,000