Laporan L/R
Penjualan Rp 1,000,000,000
Pendapatan dari PT.Agung Rp 83,500,000
HPP -Rp 480,000,000
Beban lain-lain -Rp 350,000,000
Laba Bersih Rp 253,500,000
Laporan LYD
LYD 1 Jan 2018 Rp 220,000,000
NERACA
Kas Rp 130,000,000
Piutang Usaha Rp 80,000,000
Persediaan Rp 120,000,000
Rp 414,000,000
Investasi pada PT Agung
Keterangan
Laporan L/R
Penjualan
Pendapatan dari PT. Atlas
HPP
Beban Lain-lain
Beban hak minoritas (10%)
Laba Bersih
Laporan LYD
Laba Bersih
(-)Deviden
NERACA
Kas
Piutang Usaha
Persediaan
AktivaTetap bersih
Goodwill
TOTAL AKTIVA
Hutang Usaha
Modal Saham
Laba yg Ditahan
Ditambah:
Laba yang belum direalisasi 2017 90%
Rp 15,000,000.00
Dikurangi:
Laba yangbelum direalisasi 2018 90%
Rp 10,000,000.00
Amortisasi Goodwill (2017 & 2018) Rp 2,000,000.00
Penjualan
HPP
HPP
Persediaan
Beban lain
Goodwill
Kepentingan Minoritas
Laba dari PT Agung
Laba yang belum direalisasi 2017
% kepentingan minoritas
PT.MAHK
L
Penjualan
HPP
Laba Kotor
Beban operasi
PT.MAHK
La
PT.MAHK
Aktiva Lancar :
Kas
Piutang Usaha
Persediaan
Jumlah Aktiva Lancar
Aktiva Tetap :
Aktiva Tetap bersih
Jumlah Aktiva Tetap
Goodwill
Total Aktiva
Hutang Lancar :
Hutang Usaha
Jumlah Hutang Lancar
Hak Minoritas :
Hak Controlling :
Saham Biasa
Laba Ditahan
Jumlah Hak Controlling
Total Pasiva
PT AGUNG
Rp 300,000,000
-Rp 120,000,000
-Rp 90,000,000
Rp 90,000,000
Rp 120,000,000
Rp 90,000,000
-Rp 60,000,000
Rp 150,000,000
Rp 90,000,000
Rp 60,000,000
Rp 45,000,000
Rp 315,000,000
Rp 510,000,000
Rp 120,000,000
Rp 240,000,000
Rp 150,000,000
Rp 510,000,000
Peny&eliminasi
PT MAHKOTA PT AGUNG
Debet
Rp 1,000,000,000 Rp 300,000,000 Rp 30,000,000
Rp 83,500,000 Rp 83,500,000
-Rp 480,000,000 -Rp 120,000,000 Rp 10,000,000
Rp 253,500,000 Rp 90,000,000
Rp 253,500,000 Rp 90,000,000
Rp 333,500,000 Rp 150,000,000
Rp 440,000,000 Rp 315,000,000
Rp 20,000,000
Rp 1,184,000,000 Rp 510,000,000
Rp 150,500,000 Rp 120,000,000
Rp 700,000,000 Rp 240,000,000 Rp 240,000,000
Rp 333,500,000 Rp 150,000,000
Rp 1,500,000
Rp 1,184,000,000 Rp 510,000,000
Rp 30,000,000 Mark up
Rp 20,000,000 1.5
Persediaan akhir
Rp 13,500,000.00
Rp (9,000,000.00)
Rp (2,000,000.00)
Rp 83,500,000.00
Rp 30,000,000
Rp 30,000,000
Rp 13,500,000
Rp 1,500,000
Rp 15,000,000
Rp 10,000,000
Rp 10,000,000
Rp 83,500,000
Rp 54,000,000
Rp 29,500,000
Rp 9,500,000
Rp 6,000,000
Rp 3,500,000
Rp 240,000,000
Rp 120,000,000
Rp 20,000,000
Rp 344,000,000
Rp 36,000,000
Rp 2,000,000
Rp 2,000,000
Rp 90,000,000
Rp 15,000,000
Rp 105,000,000
Rp (10,000,000)
Rp 95,000,000
10%
Rp 9,500,000
Rp 1,270,000,000
Rp (565,000,000)
Rp 705,000,000
Rp (442,000,000)
-Rp 442,000,000
itas Rp 263,000,000
s Rp (9,500,000)
Rp 253,500,000
Rp 220,000,000
Rp 253,500,000
Rp 473,500,000
Rp (140,000,000)
ber 2018 Rp 333,500,000
AKTIVA
Rp 274,000,000
Rp 140,000,000
Rp 155,000,000
Rp 569,000,000
Rp 755,000,000
Rp 755,000,000
Rp 18,000,000
Rp 1,342,000,000
PASIVA
Rp 270,500,000
Rp 270,500,000
Rp 38,000,000
Rp 700,000,000
Rp 333,500,000
Rp 1,033,500,000
Rp 1,342,000,000
Peny&eliminasi
Laporan Konsolidasi
Kredit
Rp 1,270,000,000
Rp -
Rp 30,000,000
Rp 15,000,000 -Rp 565,000,000
-Rp 442,000,000
-Rp 9,500,000
Rp 253,500,000
Rp 220,000,000
Rp 253,500,000
Rp 54,000,000
Rp 6,000,000 -Rp 140,000,000
Rp 333,500,000
Rp 274,000,000
Rp 140,000,000
Rp 10,000,000 Rp 155,000,000
Rp 29,500,000
Rp 54,000,000
Rp 344,000,000 Rp -
Rp 755,000,000
Rp 2,000,000 Rp 18,000,000
Rp 1,342,000,000
Rp 270,500,000
Rp 700,000,000
Rp 333,500,000
Rp 36,000,000
Rp 3,500,000 Rp 38,000,000
Rp 1,342,000,000
Rp 30,000,000
Rp 30,000,000
Rp (20,000,000)
Rp 10,000,000
90%
Rp 360,000,000