000/lbr) Rp 1,000,000,000
Agio Saham Rp 400,000,000
Laba Ditahan Rp 600,000,000
Total Modal Rp 2,000,000,000
1)
Kas 60,000,000
Deviden PT B Akhir tahun 2017
Pendapatan Deviden
Perubahan L/D
Laba Ditahan Awal 500,000,000 600,000,000
Laba Tahun Berjalan 310,000,000 300,000,000
Deviden (50,000,000) (100,000,000)
Laba Ditahan Akhir 760,000,000 800,000,000
sahaan Anaknya
ngan Konsolidasian Awal Pemilikan
mber 2016
Eliminasi Lap. Posisi Keuangan
Debit Kredit Konsolidasian
1,260,000,000 -
6,440,000,000
6,440,000,000
2,700,000,000
140,000,000 140,000,000
2,000,000,000
500,000,000
500,000,000
700,000,000
300,000,000
280,000,000
120,000,000
420,000,000
180,000,000
6,440,000,000
-
milikan
Rp 6,440,000,000
Rp 2,700,000,000
Rp 140,000,000
Rp 600,000,000
Rp 3,000,000,000
Rp 6,440,000,000
-
n PT B
n Akuntansi
-
60,000,000
sahaan Anaknya
isi Keuangan Konsolidasian
mber 2017
Eliminasi
Hak Non Pengendali Lap. Posisi Keu
Debit Kredit Konsolidasian
7,300,000,000
4,350,000,000
2,950,000,000
2,410,000,000
540,000,000
70,000,000 0
540,000,000
90,000,000 (90,000,000)
450,000,000
1,260,000,000 0
6,900,000,000
6,900,000,000
2,700,000,000
140,000,000 140,000,000
700,000,000 300,000,000 2,000,000,000
280,000,000 120,000,000 500,000,000
240,000,000 900,000,000
660,000,000 660,000,000
6,900,000,000
1,470,000,000 1,470,000,000 0
LEMBAR KERJA
ADVANCED ACCOUNTING I
PENILAIAN INVESTASI
Nama :
NPK :
Kelas :
Perubahan L/D
Laba Ditahan Awal 500,000,000
Laba Tahun Berjalan 310,000,000
Deviden (50,000,000)
Laba Ditahan Akhir 760,000,000
3. Jurnal Eliminasi
a. Pemilikan Saham
Modal Saham PT B 700,000,000
Agio Saham PT B 280,000,000
Laba Ditahan PT B 420,000,000
Investasi Saham pada PT B
Selisih Kurang Hrg. Perolehan dg Nilai Buku
b. Pembagian Deviden
Pendapatan Deviden PT A 70,000,000
Deviden PT B
B. METODE EKUITI
1. Pencatatan akuntansi hasil operasi dan deviden anak
Perlakuan Akuntansi Hasil Operasi dan Deviden PT B
Metode Harga Perolehan
Keterangan Pencatatan Akuntansi
Inv. Shm pada PT B
Laba PT Semester 1 tahun 2017
Pendapatan dr PT B
Rugi dr PT B
Rugi PT Semester 2 tahun 2017
Inv. Shm pada PT B
Kas
Deviden PT B Akhir tahun 2017
Inv. Shm pada PT B
Perubahan L/D
Laba Ditahan Awal 500,000,000
Laba Tahun Berjalan 450,000,000
Deviden (50,000,000)
Laba Ditahan Akhir 900,000,000
Investasi Saham pd PT B
Saldo Awal Rp 1,260,000,000
Laba PT B Semester 1 Rp 245,000,000
Saldo Akhir Rp 1,505,000,000
3. Jurnal Eliminasi
a. Jurnal Eliminasi Pemilikan Saham
Modal Saham PT B 700,000,000
Agio Saham PT B 280,000,000
Laba Ditahan PT B Awal 420,000,000
Laba Tahun Berjalan 210,000,000
Investasi Saham pada PT B
Deviden PT B
Selisih Kurang Hrg. Perolehan dg Nilai Buku
Perubahan L/D
Laba Ditahan Awal 500,000,000
Laba Tahun Berjalan 310,000,000
Deviden (50,000,000)
Laba Ditahan Akhir 760,000,000
PT A dan Perusahaan
Kertas Kerja Laporan Posisi Keuan
(Metode Ekuit
Lap. Posisi Keu
Keterangan
PT A
Laporan Rugi Laba
Pendapatan 4,200,000,000
Harga Pokok Penjualan 2,500,000,000
Laba Kotor 1,700,000,000
Biaya Operasi 1,460,000,000
Laba Bersih Operasi 240,000,000
Laba dari Anak Perusahaan 210,000,000
Laba Bersih 450,000,000
Hak Non Pengendali 30%
Laba Konsolidasi
Perubahan L/D
Laba Ditahan Awal 500,000,000
Laba Tahun Berjalan 450,000,000
Deviden (50,000,000)
Laba Ditahan Akhir 900,000,000
Rp 1,260,000,000
1,260,000,000
1,400,000,000
140,000,000
usahaan Anaknya
Konsolidasian Awal Pemilikan
mber 2016
Rp 6,440,000,000
Rp 2,700,000,000
Rp 140,000,000
Rp 300,000,000
Rp 120,000,000
Rp 180,000,000
Rp 600,000,000
Rp 2,000,000,000
Rp 500,000,000
Rp 500,000,000
Rp 3,000,000,000
Rp 6,440,000,000
-
PT A
140,000,000
100,000,000
50,000,000
-
70,000,000
n Deviden 70,000,000
an PT B
3,100,000,000
1,850,000,000
1,250,000,000
950,000,000
300,000,000
-
300,000,000
600,000,000
300,000,000
(100,000,000)
800,000,000
3,400,000,000
3,400,000,000
1,200,000,000
1,000,000,000
400,000,000
800,000,000
3,400,000,000
-
1,260,000,000
140,000,000
70,000,000
an PT B
3,100,000,000
1,850,000,000
1,250,000,000
950,000,000
300,000,000
-
300,000,000
600,000,000
300,000,000
(100,000,000)
800,000,000
3,400,000,000
3,400,000,000
1,200,000,000
1,000,000,000
400,000,000
800,000,000
3,400,000,000
-
TB
Rugi PT B Semester 2 Rp 35,000,000
Deviden PT B Rp 70,000,000
1,400,000,000
70,000,000
140,000,000 -
3,100,000,000
1,850,000,000
1,250,000,000
950,000,000
300,000,000
70,000,000
300,000,000
90,000,000
1,260,000,000
3,400,000,000
3,400,000,000
1,200,000,000
140,000,000
1,000,000,000 700,000,000 300,000,000
400,000,000 280,000,000 120,000,000
800,000,000 240,000,000
660,000,000
3,400,000,000
0 1,470,000,000 1,470,000,000
3,100,000,000
1,850,000,000
1,250,000,000
950,000,000
300,000,000
210,000,000
300,000,000
90,000,000
1,400,000,000
3,400,000,000
3,400,000,000
1,200,000,000
140,000,000
1,000,000,000 700,000,000 300,000,000
400,000,000 280,000,000 120,000,000
800,000,000 240,000,000
660,000,000
3,400,000,000
0 1,610,000,000 1,610,000,000
aknya
Konsolidasian
Hak Pemegang
Saham PT A
Rp 500,000,000
Rp 450,000,000
(Rp 50,000,000
Rp 900,000,000
aknya
Rp 6,900,000,000
Rp 2,700,000,000
Rp 140,000,000
Rp 660,000,000
Rp 3,400,000,000
Rp 6,900,000,000
Lap. Posisi Keu
Konsolidasian
7,300,000,000
4,350,000,000
2,950,000,000
2,410,000,000
540,000,000
0
540,000,000
(90,000,000)
450,000,000
500,000,000
450,000,000
(50,000,000)
900,000,000
0
6,900,000,000
6,900,000,000
2,700,000,000
140,000,000
2,000,000,000
500,000,000
900,000,000
660,000,000
6,900,000,000
0
7,300,000,000
4,350,000,000
2,950,000,000
2,410,000,000
540,000,000
(0)
540,000,000
(90,000,000)
450,000,000
500,000,000
450,000,000
(50,000,000)
900,000,000
0
6,900,000,000
6,900,000,000
2,700,000,000
140,000,000
2,000,000,000
500,000,000
900,000,000
660,000,000
6,900,000,000
0