KERTAS KERJA PENYUSUNAN NERACA KONSOLIDASIAN

PT.CAKEP dan PT.JELEK

1-Jan-07

Rekening Neraca Neraca Eliminasi Neraca Konsolidasi

PT.Cakep PT.Jelek Debet Kredit Debet Kredit
Kas 1,250,000 250,000 1,500,000
Persediaan 2,000,000 1,250,000 3,250,000
Investasi Saham PT.Jelek 9,375,000
- eliminasi 75% modal saham 7,500,000
-eliminasi 75% agio saham 375,000
-eliminasi 75% laba yang ditahan 375,000
KHPDNB (goodwill) 1,125,000
Tanah 5,000,000 4,000,000 9,000,000
Gedung 7,000,000 5,000,000 12,000,000
Mesin 3,000,000 1,000,000 4,000,000
Total Aktiva 27,625,000 11,500,000
Hutang Dagang 3,000,000 250,000 3,250,000
Hutang Wesel 4,625,000 250,000 4,875,000
Modal Saham PT.Cakep 15,000,000 15,000,000
Modal Saham PT. Jelek 10,000,000
-eliminasi 75% 7,500,000
-hak minoritas 25% 2,500,000
Agio Saham PT.Cakep 2,000,000 2,000,000
Agio Saham PT.Jelek 500,000
-eliminasi 75% 375,000
-hak minoritas 25% 125,000
Laba Yang Ditahan PT.Cakep 3,000,000 3,000,000
Laba Yang Ditahan PT.Jelek 500,000
-eliminasi 75% 375,000
-hak minoritas 25% 125,000
Jumlah 27,625,000 11,500,000 8,250,000 8,250,000 30,875,000 30,875,000
 PT.CAKEP dan Anak Perusahaannya PT.JELEK
NERACA KONSOLIDASIAN
Per 1 Januari 2007

Kas Rp 1,500,000 Hutang Dagang Rp 3,250,000

Persediaan Rp 3,250,000 Hutang Wesel Rp 4,875,000
KHPDNB Rp 1,125,000 Modal :
Gedung Rp 12,000,000 Hak Induk :
Mesin Rp 4,000,000 Modal Saham Rp 15,000,000
Tanah Rp 9,000,000 Agio Saham Rp 2,000,000
Laba yang ditahan Rp 3,000,000
Rp 20,000,000

Hak Anak :
Modal saham Rp 2,500,000
Agio Saham Rp 125,000
Laba yang ditahan Rp 125,000
Rp 2,750,000

Total Aktiva Rp 30,875,000 Total Pasiva Rp 30,875,000