$ 115,000,000.00
$ 63,500,000.00
Rp 49,500,000.00
Laba belum terealisasikan tahun 20X2 Rp6,000,000
(Rp16.000.000 - Rp10.000.000)
$ 18,000,000.00
$ 116,400,000.00
$ 6,000,000.00
$ 110,400,000.00
AKUN PT. Polos PT. Sagan
Penjualan $ 819,000,000.00 $ 560,000,000.00
Paten
Total Aset $ 790,500,000.00 $ 450,000,000.00
Utang $ 10,000,000.00
Piutang
Penjualan $ 39,200,000.00
Beban Pokok Produksi
Persediaan
Penjualan $ 80,000,000.00
HPP
(eliminasi jurnal pembelian dan penjualan upstream tahun 20X1)
HPP $ 28,000,000.00
Persediaan
(Eliminasi laba belum terealisasi 20X1)
Penjualan $ 80,000,000.00
HPP
(eliminasi jurnal pembelian dan penjualan upstream tahun 20X2)
HPP $ 42,000,000.00
Persediaan
(Eliminasi laba belum terealisasi 20X2)
Debit Kredit Konsolidasi
$ 80,000,000.00 $ 1,219,000,000.00
$ 80,000,000.00
$ 81,900,000.00 $ -
$ 28,000,000.00 $ 80,000,000.00 $ (716,000,000.00)
$ 42,000,000.00 $ 80,000,000.00
$ (214,400,000.00)
$ 288,600,000.00
$ 10,000,000.00 $ 10,000,000.00
$ 50,000,000.00 Rp 140,000,000.00
$ 45,000,000.00
$ 500,000.00 $ (104,500,000.00)
$ 50,000,000.00 $ 45,500,000.00 $ 35,500,000.00
$ 125,300,000.00
$10,000,000.00 $ 10,000,000.00
$28,000,000.00 $ 52,000,000.00
$42,000,000.00
$ 80,000,000.00
$ 600,000,000.00
Rp270,000,000.00 $ 6,300,000.00
$ 36,900,000.00
$ 50,000,000.00 $ 50,000,000.00
$ 50,000,000.00 $ 386,900,000.00 $ 923,600,000.00
$ 10,000,000.00 $ 290,000,000.00
$ 600,000,000.00
$ 340,500,000.00
$ 9,500,000.00 $ 39,500,000.00
$ 30,000,000.00
$ 10,000,000.00 $ 39,500,000.00 $ 1,270,000,000.00
Rp 45,000,000.00
Rp 36,900,000.00
$ 270,000,000.00
Rp 30,000,000.00
$ 500,000.00
$ 9,500,000.00
$ 10,000,000.00
$ 80,000,000.00
$ 28,000,000.00
$ 80,000,000.00
$ 42,000,000.00
AHMAD SAUKI AL ZAMANI/ 19809334078/ B19 AKT D4/ KEL 11
SOAL 1
SOAL 2
Penjualan
(Rp200.000.000,00 + Rp100.000.000,00 - Rp18.000.000,00)
Biaya penjualan
(Rp80.000.000,00 + Rp50.000.000,00 - Rp18.000.000,00 - Rp2.000.000,00 +
Rp3.000.000,00)
Laba kotor
Beban penyusutan (Rp26.000.000,00 + Rp8.000.000,00)
Pengeluaran lainnya (Rp18.000.000,00 + Rp12.000.000,00)
Total pendapatan konsolidasi
Bagian kepentingan non pengendali
(Rp200.000.000,00 + Rp100.000.000,00 - Rp18.000.000,00)
Bagian pengendali atas laba bersih konsolidasi
SOAL 3
Akun
Laporan laba rugi
Penjualan
Penghasilan dari PT Sagan
Biaya penjualan
Biaya lainnya
Laba bersih konsolidasi
Laba ditahan
Laba ditahan PT Polos
Laba ditahan PT Sagan
Saham pengendali
Dividen
Posisi keuangan
Kas
Persediaan
Aset lancar lainnya
Aset pabrik - bersih
Investasi di PT Sagan
Paten
Total aset
Kewajiban lancar
Modal saham
Laba ditahan
Total ekuitas dan kewajiban
Rp5,000,000.00
Rp500,000.00
(Rp1,000,000.00)
Rp4,500,000.00
Rp1,800,000.00
Rp125,000,000.00
(Rp10,000,000.00)
Rp115,000,000.00
Rp65,000,000.00
(Rp10,000,000.00)
Rp1,000,000.00
(Rp500,000.00)
Rp55,500,000.00
Rp30,000,000.00
(Rp1,000,000.00)
Rp500,000.00
Rp29,500,000.00
Rp2,000,000.00
Rp3,000,000.00
Rp282,000,000.00
Rp113,000,000.00
Rp169,000,000.00
(Rp34,000,000.00)
(Rp30,000,000.00)
Rp105,000,000.00
(Rp5,800,000.00)
Rp99,200,000.00
Rp120,000,000.00
Rp150,000,000.00
(Rp140,000,000.00)
Rp10,000,000.00
Rp9,100,000.00
Rp200,500,000.00 Rp100,000,000.00
Rp120,000,000.00 Rp0.00
Rp0.00 Rp70,000,000.00 Rp70,000,000.00
Rp200,500,000.00 Rp100,000,000.00
(Rp100,000,000.00) (Rp50,000,000.00) Rp45,000,000.00
Rp5,000,000.00
Rp220,500,000.00 Rp120,000,000.00
Rp75,300,000.00 Rp50,000,000.00
Rp42,000,000.00 Rp80,000,000.00 Rp12,000,000.00
Rp60,000,000.00 Rp20,000,000.00 Rp10,000,000.00
Rp300,000,000.00 Rp300,000,000.00
Rp313,200,000.00 Rp0.00 Rp7,200,000.00 Rp36,900,000.00
Rp45,000,000.00 Rp5,000,000.00
Rp790,500,000.00 Rp450,000,000.00 Rp283,500,000.00
Rp800,000.00 Rp31,500,000.00
Rp0.00 Rp4,100,000.00
Konsolidasi
Rp819,000,000.00
Rp0.00
(Rp390,000,000.00)
(Rp219,400,000.00)
Rp209,600,000.00
Rp9,100,000.00
Rp200,500,000.00
Rp120,000,000.00
Rp0.00
Rp200,500,000.00
(Rp100,000,000.00)
Rp220,500,000.00
Rp125,300,000.00
Rp110,000,000.00
Rp70,000,000.00
Rp600,000,000.00
Rp0.00
Rp40,000,000.00
Rp945,300,000.00
Rp290,000,000.00
Rp400,000,000.00
Rp220,500,000.00
Rp30,700,000.00
Rp4,100,000.00
Rp945,300,000.00