01/01/2018 Mencatat pemilikan 100 % Dr. Investasi Saham PT. Jaya 125,000,000
saham PT. Jaya Cr. Macam-Macam Aktiva/kAS 125,000,000
31/12/2018 Mencatat Biaya Penyusutan Dr. Rugi Dari Perusahaan Anak 500.000
Mesin=Rp.2,500 : 5 thn Cr. Investasi Saham PT. Jaya 500.000
PT. Jaya (Anak) Rp
Debit
Investasi Saham PT. Dani 124,500,000 -
Eliminasi 100 % M. Saham - - 100,000,000
Elimi 100 % Laba Ditahan - - 14,500,000
Mesin - 2,500,000 500,000 2,000,000
Selisih lebih Harga Perolehan - -
Diatas Nilai Buku Saham - - 10,000,000
Macam-macam Aktiva 125,500,000 112,500,000 238,000,000
250,000,000 115,000,000
Kredit
AK. Penyusutan-Mesin 500,000 100,000
Modal saham - PT. DANI 200,000,000 -
Laba Ditahan - PT. DANI 50,000,000 - 400,000
Modal saham - PT. JAYA - 100,000,000
Eliminasi 100 % - - 100,000,000
Pemegang Saham Minoritas - -
Laba Ditahan - PT. JAYA - 14,500,000
Eliminasi 100 % - - 14,500,000
Pemegang Saham Minoritas - -
250,000,000 115,000,000 115,000,000 115,000,000 250,000,000
400,000
200,000,000
49,600,000
250,000,000
PT. DANI dan PT. JAYA
DAFTAR LAJUR NERACA KONSOLIDASI
PER 31 DESEMBER 2019 (PADA SAAT DIGUNAKAN MESIN)
Debit
Investasi Saham PT. Dani 124,000,000 -
Eliminasi 100 % M. Saham - - 100,000,000
Elimi 100 % Laba Ditahan - - 14,000,000
Mesin - 2,500,000 500,000 2,000,000
Selisih lebih Harga Perolehan - -
Diatas Nilai Buku Saham - - 10,000,000
Macam-macam Aktiva 125,500,000 112,500,000 238,000,000
249,500,000 115,000,000
Kredit
AK. Penyusutan-Mesin 1,000,000 200,000
Modal saham - PT. DANI 200,000,000 -
Laba Ditahan - PT. DANI 49,500,000 - 300,000
Modal saham - PT. JAYA - 100,000,000
Eliminasi 100 % - - 100,000,000
Pemegang Saham Minoritas - -
Laba Ditahan - PT. JAYA - 14,000,000
Eliminasi 100 % - - 14,000,000
Pemegang Saham Minoritas - -
249,500,000 115,000,000 114,500,000 114,500,000 250,000,000
800,000
200,000,000
49,200,000
250,000,000
PT. DANI dan PT. JAYA
DAFTAR LAJUR NERACA KONSOLIDASI
PER 31 DESEMBER 2020 (PADA SAAT DIGUNAKAN MESIN)
Debit
Investasi Saham PT. Dani 123,500,000 -
Eliminasi 100 % M. Saham - - 100,000,000
Elimi 100 % Laba Ditahan - - 13,500,000
Mesin - 2,500,000 500,000 2,000,000
Selisih lebih Harga Perolehan - -
Diatas Nilai Buku Saham - - 10,000,000
Macam-macam Aktiva 125,500,000 112,500,000 238,000,000
249,000,000 115,000,000
Kredit
AK. Penyusutan-Mesin 1,500,000 300,000
Modal saham - PT. DANI 200,000,000 -
Laba Ditahan - PT. DANI 49,000,000 - 200,000
Modal saham - PT. JAYA - 100,000,000
Eliminasi 100 % - - 100,000,000
Pemegang Saham Minoritas - -
Laba Ditahan - PT. JAYA - 13,500,000
Eliminasi 100 % - - 13,500,000
Pemegang Saham Minoritas - -
249,000,000 115,000,000 114,000,000 114,000,000 250,000,000
1,200,000
200,000,000
48,800,000
250,000,000