Neraca masing masing Entitas

Perkiraan PT. Matahari PT. Bulan

Kas 66,040,000 28,800,000

Piutang Dagang 20,000,000 2,000,000
Piutang Deviden 3,360,000 -
Persediaan 150,000,000 20,000,000
Investasi pada PT. Bulan 44,600,000 -
Aset Tetap 183,000,000 25,000,000
Jumlah Aset 467,000,000 75,800,000
Utang dagang 30,000,000 5,000,000
Utang Bank 40,000,000 -
Utang Deviden - 4,800,000
Jumlah Utang 70,000,000 9,800,000
Modal saham 300,000,000 50,000,000
Agio Saham 15,000,000 3,000,000
Saldo Laba 82,000,000 13,000,000
Jumlah Modal 397,000,000 66,000,000
Jumlah Utang + Modal 467,000,000 75,800,000
 Neraca Konsolidasi
PT. Matahari dan PT. Bulan

Asset Liabilitas dan Ekuitas

Kas 94,840,000 Utang dagang 35,000,000
Piutang Dagang 22,000,000 Utang Bank 40,000,000
Persediaan 170,000,000 Utang Deviden 1,440,000
Aset Tetap 208,000,000 KNBDHP 1,600,000
Jumlah Utang 78,040,000
Modal Induk
Modal saham 300,000,000
Agio Saham 15,000,000
Saldo Laba 82,000,000
Hak Non Pengendali
Modal saham 15,000,000
Agio Saham 900,000
Saldo Laba 3,900,000
Jumlah Modal 416,800,000
Jumlah Aset 494,840,000 Jumlah Utang + Modal 494,840,000
 SILAHKAN DIBUAT LAPORAN
KONSOLIDASI DENGAN PENCATATAN
PENGAKUAN LABA ENTITAS ANAK OLEH
ENTITAS INDUK DENGAN
MENGGUNAKAN METODE HARGA
PEROLEHAN
AN
TATAN
AK OLEH
N
ARGA
Kertas Kerja Neraca Konsolidasian
PT. Matahari dan PT. Bulan

Perkiraan PT. Matahari PT. Bulan Eliminasi

Debet Kredit
Kas 66,040,000 28,800,000 - -
Piutang Dagang 20,000,000 2,000,000 - -
Piutang Deviden 3,360,000 - - 3,360,000
Persediaan 150,000,000 20,000,000 - -
Investasi pada PT. Bulan 44,600,000 - - -
Eliminasi Modal Saham 70% - - 35,000,000
Eliminasi Agio Saham 70% - - 2,100,000
Eliminasi Saldo Laba 70% - - 9,100,000
KNBDIHP - - -
Aset Tetap 183,000,000 25,000,000 - -
Jumlah Aset 467,000,000 75,800,000 - -
Utang dagang 30,000,000 5,000,000 - -
Utang Bank 40,000,000 - - -
Utang Deviden - 4,800,000 3,360,000 -
Jumlah Utang 70,000,000 9,800,000 - -
Modal saham PT. Matahari 300,000,000 - - -
Agio Saham PT. Matahari 15,000,000 - -
Saldo Laba PT. Matahari 82,000,000 - -
Modal Saham PT. Bulan 50,000,000 - -
Eliminasi Modal Saham 70% 35,000,000 -
Hak Non Pengendali - -
Agio Saham 15,000,000 3,000,000 - -
Eliminasi Agio Saham 70% 2,100,000 -
Hak Non Pengendali - -
Saldo Laba 82,000,000 13,000,000 - -
Eliminasi Saldo Laba 70% 9,100,000 -
Hak Non Pengendali - -
Jumlah Modal 494,000,000 66,000,000 - -
Jumlah Utang + Modal 564,000,000 75,800,000 49,560,000 49,560,000
 Neraca Konsolidasi
Debet Kredit
94,840,000 -
22,000,000 -
3,360,000 -
170,000,000 -
44,600,000 -
- -
- -
- -
- 1,600,000
208,000,000
- -
- 35,000,000
- 40,000,000
- 1,440,000
- -
- 300,000,000
- 15,000,000
- 82,000,000
- -
- 15,000,000
- -
- -
- -
- 900,000
- -
- -
- 3,900,000
- -
542,800,000 494,840,000
Neraca masing masing Entitas
Perkiraan PT. Matahari PT. Bulan ELIMINASI
DEBET KREDIT
Kas 66,040,000 28,800,000
Piutang Dagang 20,000,000 2,000,000
Piutang Deviden 3,360,000 - 3,360,000
Persediaan 150,000,000 20,000,000
Investasi pada PT. Bulan 44,600,000 -
Eliminasi modal saham 35,000,000
Eliminasi Agio saham 2,100,000
Eliminasi Saldo Laba 9,100,000
KNBDHP
Aset Tetap 183,000,000 25,000,000
Jumlah Aset 467,000,000 75,800,000
Utang dagang 30,000,000 5,000,000
Utang Bank 40,000,000 -
Utang Deviden - 4,800,000 3,360,000
Jumlah Utang 70,000,000 9,800,000
Modal saham 300,000,000 50,000,000
Eliminasi 35,000,000
Hak Non Pengendali
Agio Saham 15,000,000 3,000,000
Eliminasi 2,100,000
Hak Non Pengendali
Saldo Laba 82,000,000 13,000,000
Eliminasi 9,100,000
Hak Non Pengendali
Jumlah Modal 397,000,000 66,000,000
Jumlah Utang + Modal 467,000,000 75,800,000 49,560,000 49,560,000
 NERACA KONSOLIDASI
DEBET KREDIT
94,840,000
22,000,000
-
170,000,000

1,600,000
208,000,000

35,000,000
40,000,000
1,440,000

300,000,000
15,000,000
-
15,000,000
900,000
-
82,000,000
3,900,000
-

494,840,000 494,840,000