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L5-14 Page 228

kertas kerja konsolidasi


eliminasi
keterangan PT polonia PT sepinggan
debit
penjualan $200,000,000 $120,000,000
pendapatan dari anak perusahaan $24,000,000 $0 $24,000,000
kredit $224,000,000 $120,000,000
beban penyusutan $25,000,000 $15,000,000
beban lain $105,000,000 $75,000,000
debit $130,000,000 $90,000,000
pendapatan untuk kepemilikan nonpengendali $6,000,000
laba bersih $94,000,000 $30,000,000 $30,000,000

saldo laba, 1 jan $230,000,000 $50,000,000 $50,000,000


laba bersih $94,000,000 $30,000,000 $30,000,000
dividen diumumkan $40,000,000 $10,000,000

saldo laba, 31 des $284,000,000 $70,000,000 $80,000,000

aset lancar $173,000,000 $105,000,000


aset yang disusutkan $500,000,000 $300,000,000
investasi pada saham pt sipengga $136,000,000

debit $809,000,000 $405,000,000


akumulasi penyusutan $175,000,000 $75,000,000
kewajiban lancar $50,000,000 $40,000,000
kewajiban jangka panjang $100,000,000 $120,000,000
saham biasa $200,000,000 $100,000,000 $100,000,000
saldo laba $284,000,000 $70,000,000 $80,000,000

kepemilikan non pengendali


kredit $809,000,000 $405,000,000 $180,000,000

ayat jurnal eliminasi


pendapatan dari pt sepingga $24,000,000
dividen diumumkan $8,000,000
investasi pd pt sepinggan $16,000,000

pendapatan kepemilikan nonpenge $6,000,000


dividen diumumkan $2,000,000
kepemilikan nonpengendali $4,000,000

saham biasa pt sepinggan $100,000,000


saldo laba, 1 jan $50,000,000
investasi pada pt sepinggan $120,000,000
kepemilikan non pengendali $30,000,000
sambungan di sheet 2
L5-15 page 229

eliminasi
keterangan PT polonia PT sepinggan
debit
penjualan $230,000,000 $140,000,000
pendapatan dari anak perusahaan $28,000,000 $28,000,000
kredit $258,000,000 $140,000,000
beban penyusutan $25,000,000 $15,000,000
beban lain $150,000,000 $90,000,000
debit $175,000,000 $105,000,000
pendapatan untuk kepemilikan nonpengendali $7,000,000
laba bersih $83,000,000 $35,000,000 $35,000,000

saldo laba, 1 jan $284,000,000 $70,000,000 $70,000,000


laba bersih $83,000,000 $35,000,000 $35,000,000
dividen diumumkan $50,000,000 $15,000,000

saldo laba, 31 des $317,000,000 $90,000,000 $105,000,000

aset lancar $235,000,000 $150,000,000


aset yang disusutkan $500,000,000 $300,000,000
investasi pada saham pt sipengga $152,000,000

debit $887,000,000 $450,000,000


akumulasi penyusutan $200,000,000 $90,000,000
kewajiban lancar $70,000,000 $50,000,000
kewajiban jangka panjang $100,000,000 $120,000,000
saham biasa $200,000,000 $100,000,000 $100,000,000
saldo laba $317,000,000 $90,000,000 $105,000,000

kepemilikan non pengendali


kredit $887,000,000 $450,000,000 $205,000,000

ayat jurnal eliminasi


pendapatan dari pt sepingga $28,000,000
dividen diumumkan $12,000,000
investasi pd pt sepinggan $16,000,000

pendapatan kepemilikan nonpenge $7,000,000


dividen diumumkan $3,000,000
kepemilikan nonpengendali $4,000,000

saham biasa pt sepinggan $100,000,000


saldo laba, 1 jan $70,000,000
investasi pada pt sepinggan $136,000,000
kepemilikan non pengendali $34,000,000
eliminasi
konsolidasi
kredit
$320,000,000
$0
$320,000,000
$40,000,000
$180,000,000
$220,000,000
$6,000,000
$94,000,000

$230,000,000
$94,000,000
$8,000,000 $40,000,000
$2,000,000
$10,000,000 $284,000,000

$278,000,000
$800,000,000
$16,000,000 $0
$120,000,000
$1,078,000,000
$250,000,000
$90,000,000
$220,000,000
$200,000,000
$10,000,000 $284,000,000
$4,000,000
$30,000,000 $34,000,000
$180,000,000 $1,078,000,000
eliminasi
konsolidasi
kredit
$370,000,000
$0
$370,000,000
$40,000,000
$240,000,000
$280,000,000
$7,000,000
$83,000,000

$284,000,000
$83,000,000
$12,000,000 $50,000,000
$3,000,000
$15,000,000 $317,000,000

$385,000,000
$800,000,000
$16,000,000 $0
$136,000,000
$1,185,000,000
$290,000,000
$120,000,000
$220,000,000
$200,000,000
$15,000,000 $317,000,000
$4,000,000 $38,000,000
$34,000,000
$205,000,000 $1,185,000,000
PT Polonia dan Sepinggan
laporan laba rugi konsolidasi
untuk tahun berakhir 31 desember 20X3
penjualan $320,000,000
beban-beban:
beban penyusutan $40,000,000
beban lain $180,000,000
total beban $220,000,000
$100,000,000
pendapatan untuk kepemilikan nonpengendali $6,000,000
laba bersih $94,000,000

PT Polonia dan Sepinggan


laporan saldo laba konsolidasi
untuk tahun berakhir 31 desember 20X3
saldo laba konsolidasi, 1 jan $230,000,000
laba bersih konsolidasi $94,000,000
dividen diumumkan $40,000,000
saldo laba konsolidasi, 31 des $284,000,000

PT Polonia dan Sepinggan


neraca konsolidasi
31 desember 20X3
aset
aset lancar $278,000,000
aset yang disusutkan $800,000,000
akumulasi penyusustan $250,000,000
$550,000,000

total $828,000,000
PT Polonia dan Sepinggan
laporan laba rugi konsolidasi
untuk tahun berakhir 31 desember 20X3

PT Polonia dan Sepinggan


laporan saldo laba konsolidasi
untuk tahun berakhir 31 desember 20X3

PT Polonia dan Sepinggan


neraca konsolidasi
31 desember 20X3
kewajiban
kewajiban lancar $90,000,000
kewajiban jangka panjang $220,000,000 $310,000,000
kepemilikan nonpengendali $34,000,000
ekuitas
saham biasa $200,000,000
saldo laba $284,000,000 $484,000,000
total $828,000,000
S5-29 Page 236
kertas kerja konsolidasi
eliminasi
keterangan PT pantau PT bintara
debit
penjualan $260,000,000 $180,000,000
pendapatan dari anak perusahaa $15,300,000 $15,300,000
kredit $275,300,000 $180,000,000
harga pokok penjualan $125,000,000 $110,000,000
beban gaji $42,000,000 $27,000,000
beban penyusutan $25,000,000 $10,000,000 $1,500,000
beban bunga $12,000,000 $4,000,000
beban amortisasi $1,200,000
beban lain $13,500,000 $5,000,000
debit $217,500,000 $156,000,000
pendapatan untuk kepemilikan nonpengendali $6,000,000
laba bersih $57,800,000 $24,000,000 $24,000,000

saldo laba, 1 jan $102,000,000 $40,000,000 $40,000,000


laba bersih $57,800,000 $24,000,000 $24,000,000
dividen diumumkan $30,000,000 $16,000,000

saldo laba, 31 des $129,800,000 $48,000,000 $64,000,000

kas $47,500,000 $21,000,000


piutang usaha $70,000,000 $12,000,000
persediaan $90,000,000 $25,000,000
tanah $30,000,000 $15,000,000
bangunan dan peralatan $350,000,000 $150,000,000 $15,000,000
investasi pada saham PT Bintara $99,300,000

goodwill $6,000,000
differensial $21,000,000
debit $686,800,000 $223,000,000
akumulasi penyusutan $145,000,000 $40,000,000
utang usaha $45,000,000 $16,000,000
utang gaji $17,000,000 $9,000,000
wesel bayar $150,000,000 $50,000,000
saham biasa $200,000,000 $60,000,000 $60,000,000
saldo laba $129,800,000 $48,000,000 $64,000,000

kepemilikan non pengendali


kredit $686,800,000 $223,000,000 $166,000,000

jurnal eliminasi
saham biasa pt bintara $60,000,000
saldo laba, 1 jan $40,000,000
differensial $21,000,000
investasi pada pt bintara $96,000,000
kepemilikan non pengendali $25,000,000

pendapatan dari anak perusahaa $15,300,000


dividen diumumkan $12,000,000
investasi pada pt bintara $3,300,000

pendapatan kepemilikan non pen $6,000,000


dividen diumumkan $4,000,000
kepemilikan nonpengendali $2,000,000

bangunan dan peralatan $15,000,000


goodwill $6,000,000
differensial $21,000,000

beban penyusutan $1,500,000 beban amortisasi


akumulasi penyusutan $1,500,000 goodwill

S5-30
kertas kerja konsolidasi
eliminasi
keterangan PT pantau PT bintara
debit
penjualan $290,000,000 $200,000,000
pendapatan dari anak perusahaa $24,300,000 $24,300,000
kredit $314,300,000 $200,000,000
harga pokok penjualan $145,000,000 $114,000,000
beban gaji $35,000,000 $20,000,000
beban penyusutan $25,000,000 $10,000,000 $1,500,000
beban bunga $12,000,000 $4,000,000
beban amortisasi $1,200,000
beban lain $23,000,000 $16,000,000
debit $240,000,000 $164,000,000
pendapatan untuk kepemilikan nonpengendali $9,000,000
laba bersih $74,300,000 $36,000,000 $36,000,000

saldo laba, 1 jan $129,800,000 $48,000,000 $48,000,000


laba bersih $74,300,000 $36,000,000 $36,000,000
dividen diumumkan $30,000,000 $20,000,000

saldo laba, 31 des $174,100,000 $64,000,000 $84,000,000

kas $68,500,000 $32,000,000


piutang usaha $85,000,000 $14,000,000
persediaan $97,000,000 $24,000,000
tanah $50,000,000 $25,000,000
bangunan dan peralatan $350,000,000 $150,000,000 $15,000,000
investasi pada saham PT Bintara $108,600,000

goodwill $4,800,000
differensial $15,000,000
debit $759,100,000 $245,000,000
akumulasi penyusutan $170,000,000 $50,000,000

utang usaha $51,000,000 $15,000,000


utang gaji $14,000,000 $6,000,000
wesel bayar $150,000,000 $50,000,000
saham biasa $200,000,000 $60,000,000 $60,000,000
saldo laba $174,100,000 $64,000,000 $84,000,000

kepemilikan non pengendali


kredit $759,100,000 $245,000,000 $178,800,000

jurnal eliminasi
saham biasa pt bintara $60,000,000
saldo laba, 1 jan $48,000,000
differensial $18,300,000
investasi pada pt bintara $99,300,000
kepemilikan non pengendali $27,000,000

pendapatan dari anak perusahaa $24,300,000


dividen diumumkan $15,000,000
investasi pada pt bintara $9,300,000

pendapatan kepemilikan non pen $9,000,000


dividen diumumkan $5,000,000
kepemilikan nonpengendali $4,000,000

bangunan dan peralatan $15,000,000


goodwill $4,800,000
differensial $18,300,000
akumulasi penyusutan $1,500,000
beban penyusutan $1,500,000 beban amortisasi
akumulasi penyusutan $1,500,000 goodwill

PT Polonia dan Sepinggan


laporan laba rugi konsolidasi
untuk tahun berakhir 31 desember 20X3
penjualan $490,000,000
harga pokok penjualan -$259,000,000
laba kotor $231,000,000
beban-beban:
beban gaji $55,000,000
beban penyusutan $36,500,000
beban bunga $16,000,000
beban amortisasi $1,200,000
beban lain $39,000,000
total beban $147,700,000
$83,300,000
pendapatan untuk kepemilikan nonpengendali $9,000,000
laba bersih $74,300,000

PT Polonia dan Sepinggan


laporan saldo laba konsolidasi
untuk tahun berakhir 31 desember 20X3
saldo laba konsolidasi, 1 jan $129,800,000
laba bersih konsolidasi $74,300,000
dividen diumumkan $30,000,000
saldo laba konsolidasi, 31 des $174,100,000

PT Polonia dan Sepinggan


neraca konsolidasi
31 desember 20X3
aset kewajiban
kas $100,500,000 utang usaha
piutang usaha $99,000,000 utang gaji
persediaan $121,000,000 wesel bayar
tanah $75,000,000
bangunan dan peralatan $515,000,000 kepemilikan non pengendali
akumulasi penyusutan -$223,000,000 ekuitas
$292,000,000 saham biasa
goodwill $3,600,000 saldo laba
total aset $691,100,000 total
eliminasi
konsolidasi
kredit
$440,000,000
$0
$440,000,000
$235,000,000
$69,000,000
$36,500,000
$16,000,000
$1,200,000
$18,500,000
$376,200,000
$6,000,000
$57,800,000

$102,000,000
$57,800,000
$12,000,000 $30,000,000
$4,000,000
$16,000,000 $129,800,000

$68,500,000
$82,000,000
$115,000,000
$45,000,000
$515,000,000
$3,300,000 $0
$96,000,000
$1,200,000 $4,800,000
$21,000,000 $0
$830,300,000
$1,500,000 $186,500,000
$61,000,000
$26,000,000
$200,000,000
$200,000,000
$16,000,000 $129,800,000
$2,000,000 $27,000,000
$25,000,000
$166,000,000 $830,300,000
$1,200,000
$1,200,000

eliminasi
konsolidasi
kredit
$490,000,000
$0
$490,000,000
$259,000,000
$55,000,000
$36,500,000
$16,000,000
$1,200,000
$39,000,000
$406,700,000
$9,000,000
$74,300,000

$129,800,000
$74,300,000
$15,000,000 $30,000,000
$5,000,000
$20,000,000 $174,100,000

$100,500,000
$99,000,000
$121,000,000
$75,000,000
$515,000,000
$99,300,000 $0
$9,300,000
$1,200,000 $3,600,000
$15,000,000 $0
$914,100,000
$1,500,000 $223,000,000
$1,500,000
$66,000,000
$20,000,000
$200,000,000
$200,000,000
$20,000,000 $174,100,000
$27,000,000
$4,000,000 $31,000,000
$178,800,000 $914,100,000

$1,200,000
$1,200,000

an Sepinggan
ugi konsolidasi
ir 31 desember 20X3
an Sepinggan
aba konsolidasi
ir 31 desember 20X3

an Sepinggan
onsolidasi
mber 20X3

ha $66,000,000
$20,000,000
r $200,000,000
$286,000,000
n non pengendali $31,000,000

sa $200,000,000
$174,100,000 $374,100,000
$691,100,000