PT. KEJORA
Rp 3,707,000,000.00 Rp 3,707,000,000.00
PT MUTIARA PT KEJORA KNP
Rp 0.90 Rp 0.10
Rp 800,000.00 Rp 720,000.00 Rp 80,000.00
Rp 400,000.00 Rp 360,000.00 Rp 40,000.00
Rp 598,050.00 Rp 538,245.00 Rp 59,805.00
-Rp 100,000.00 -Rp 90,000.00 -Rp 10,000.00
Rp 1,698,050.00 Rp 1,528,245.00 Rp 169,805.00
-Rp 40,000.00
Rp 1,488,245.00 Rp 169,805.00
Rp 498,245.00 Rp 59,805.00
Rp 200,000,000.00
Rp 160,000,000.00
Rp 40,000,000.00
Rp 200,000,000.00
Rp 200,000,000.00
PT Delia
Nama Akun
Debit
Kas Rp 3,349,000
Piutang usaha pihak berelasi Rp 495,000
Piutang bunga Rp 3,767
Persediaan Rp 850,000
Investasi Pada PT. Saskia Rp 1,008,000
Investasi obligasi Rp 490,000
Tanah Rp 570,000
Bangunan & Alat Rp 800,000
Kendaraan
Peralatan Rp 310,000
Akumulasi penyusutan bangunan
Akumulasi penyusutan kendaraan
Akumulasi penyusutan peralatan
Hutang Usaha
Hutang pihak berelasi
Hutang obligasi
Hutang Bunga
Hutang Deviden
Saham biasa
Saldo laba awal
Kepentingan non pengendali (KNP)
Laba Tahun Berjalan
Deviden Rp 300,000
Penjualan
Pendapatan Lain
Bagian laba atas PT Saskia
Harga Pokok Penjualan Rp 3,000,000
Beban Operasi Rp 900,000
Beban Depresiasi Rp 250,000
Beban Amortisasi Rp 50,000
Beban Bunga Rp 3,767
Penghasilan KNP
Pendapatan Bunga
TOTAL Rp 7,062,017
PT Delia PT Saskia Jurnal Eliminasi
Kredit Debit Kredit Debit
Rp 1,324,300
Rp 320,000
Rp 400,000
Rp 265,000
Rp 405,000
Rp 500,000 Rp -
Rp 100,000
Rp 750,000 Rp 125,000
Rp - Rp 10,400
Rp 63,750 Rp -
Rp 1,124,017 Rp 482,083
Rp 320,000 Rp 405,000 Rp -
Rp 490,000 Rp 200,000,000
Rp 3,767
Rp 100,000
Rp 3,000,000 Rp 800,000 Rp -
Rp 1,500,000 Rp 400,000 Rp 800,000
Rp 1,418,000 Rp 598,050
Rp 100,000
Rp 4,800,000 Rp 1,353,050
Rp 800,000 Rp 20,000
Rp 18,000 Rp 400,000
Rp 650,000
Rp 100,000 Rp 498,245
Rp 25,000 Rp 200,000,000
Rp 3,767
Rp 7,062,017 Rp 3,178,900 Rp 3,178,900 Rp 401,698,245
Jurnal Eliminasi KNP
Kredit Debit Kredit
Rp 4,673,300
Rp - Rp 815,000
Rp - Rp 3,767
Rp 1,250,000
Rp 100,000 Rp 908,000
Rp 160,000,000 -Rp 159,510,000
Rp 835,000
Rp 1,205,000
Rp 500,000
Rp 410,000
Rp 875,000
Rp - Rp 10,400
Rp 63,750
Rp 1,606,100
-Rp 725,000
-Rp 199,510,000
Rp 3,767
Rp 100,000
Rp 3,800,000
Rp 1,100,000
Rp 1,488,245 Rp 1,488,245
Rp 498,245
-Rp 200,000,000 -Rp 200,275,000