Perubahan Ekuitas
Saldo laba - PT. Induk 5,000
Saldo laba - PT. Anak 2,000 2,000
Laba Bersih 2,580 1,000
Dividen -1,000 -200 200
Saldo laba, 31/12/2014 6,580 2,800
9,200
0
-4,600
-2,020
2,580
5,000
0
2,580
-1,000
6,580
4,540
4,000
7,000
14,000
14,080
0
300
43,920
3,400
13,940
20,000
6,580
43,920
Jurnal Penyesuaian dan Eleminasi
HPP 12,500,000
Persediaan 12,500,000
Laba Ditahan
Laba Ditahan - PT Bulan 75,000
Laba Ditahan - PT Suci 50,000 50,000
Laba Bersih 75,000 40,000
Dividen -40,000 -20,000
Laba ditahan, 31 Des X3 110,000 70,000
Neraca
Kas 29,500 30,000
Piutang usaha - bersih 28,000 40,000
Piutang dividen 8,000 -
Persediaan 40,000 30,000 12,500
Tanah 15,000 30,000
Bangunan - bersih 65,000 70,000
Peralatan - bersih 200,000 100,000 25,000
Investasi pada PT Suci 214,500 -
25,000
Total Aset 600,000 300,000
KNP, 31 Des X3
600,000 300,000
DALAM 000)
310,000
0
-132,500
-61,250
-36,125
-5,125
75,000
75,000
0
75,000
20,000 -40,000
110,000
59,500
4,000
8,000 0
12,500 70,000
45,000
135,000
1,250 323,750
4,500 0
210,000
625 24,375
721,625
86,000
102,000
70,000
300,000
110,000
53,625
721,625