NAMA MAHASISWA : AMAMA IRA AMALIA PRIYONO

NO ABSEN : 02

TTD :
 PT ANGKASA
JURNAL ELIMINASI PADA PT ABADI
TAHUN 2019
DATE NAME ACCOUNT & PARTICULARS REF DEBIT CREDIT

Jan 2 Capital-02-Stock 31101 Rp 18,000,000,000

Additional Paid-02-in Capital 31102 Rp 15,000,000,000
Retained-02-Earning 31103 Rp 16,000,000,000
Building-02- 13201 Rp 400,000,000
Vehincle-02- 13301 Rp 40,000,000
Machine-02- 13401 Rp 530,000,000
Goodwill-02- 13501 Rp 3,155,000,000
Investasi pada-02-PT Abadi 13102 Rp 42,500,000,0
Non Controlling-02-Interest PT Abadi 31105 Rp 10,625,000,0

(Mencatat Eliminasi pada PT Abadi, serta

mencatat alokasi kelebihan nilai wajar diatas nilai
wajar aset)
TOTAL Rp 53,125,000,000 Rp 53,125,000,0

PT ANGKASA
JURNAL ELIMINASI PADA PT SEJAHTERA
TAHUN 2019
DATE NAME ACCOUNT & PARTICULARS REF DEBIT CREDIT

Jan 2 Capital-02-Stock 31101 Rp 20,000,000,000

Additional Paid-02-in Capital 31102 Rp 19,000,000,000
Retained-02-Earning 31103 Rp 17,000,000,000
Land-02- 13101 Rp 410,000,000
Building-02- 13201 Rp 478,000,000
Vehincle-02- 13301 Rp 225,000,000
Machine-02- 13401 Rp 180,000,000
Goodwill-02- 13501 Rp 13,707,000,000
Investasi pada-02-PT Abadi 13102 Rp 63,900,000,0
Non Controlling-02-Interest PT Abadi 31105 Rp 7,100,000,0

(Mencatat Eliminasi pada PT Sejahtera, serta

mencatat alokasi kelebihan nilai wajar diatas nilai
wajar aset)
TOTAL Rp 71,000,000,000 Rp 71,000,000,0