Keterangan PT Polonia
penjualan Rp 230,000,000
pendapatan dari anak perusahaan Rp 28,000,000
kredit Rp 258,000,000
beban penyusutan Rp 25,000,000
beban lain Rp 150,000,000
debit Rp 175,000,000
pendapatan untuk kepemilikan nonpengendali
laba bersih Rp 83,000,000
debit Rp 887,000,000
akumulasi penyusutan Rp 200,000,000
kewajiban lancar Rp 70,000,000
kewajiban jangka panjang Rp 100,000,000
saham biasa Rp 200,000,000
saldo laba Rp 317,000,000
Eliminasi
PT Sepinggan Konsolidasi
Debit Kredit
Rp 140,000,000 Rp 370,000,000
Rp 28,000,000 Rp -
Rp 140,000,000 Rp 370,000,000
Rp 15,000,000 Rp 40,000,000
Rp 90,000,000 Rp 240,000,000
Rp 105,000,000 Rp 280,000,000
Rp 7,000,000 Rp 7,000,000
Rp 35,000,000 Rp 35,000,000 Rp 83,000,000
Rp 150,000,000 Rp 385,000,000
Rp 300,000,000 Rp 800,000,000
Rp 16,000,000 Rp -
Rp 136,000,000
Rp 450,000,000 Rp 1,185,000,000
Rp 90,000,000 Rp 290,000,000
Rp 50,000,000 Rp 120,000,000
Rp 120,000,000 Rp 220,000,000
Rp 100,000,000 Rp 100,000,000 Rp 200,000,000
Rp 90,000,000 Rp 105,000,000 Rp 15,000,000 Rp 317,000,000
Rp 4,000,000 Rp 38,000,000
Rp 34,000,000
Rp 450,000,000 Rp 205,000,000 Rp 205,000,000 Rp 1,185,000,000