Kepentingan non pengendali 150000000 nama akun neraca

This preview shows page 2 - 6 out of 6 pages.

Kepentingan non pengendali150,000,000Nama AkunNeraca SaldoPT Iskandar MudaPT PinangsoriPenjualan2,400,000,000437,500,000Penghasilan dari anak usaha75,000,0000Total debit2,475,000,000437,500,000Beban pokok penjualan1,500,000,000275,000,000Beban operasi450,000,00050,000,000Beban penyusutan125,000,00012,500,000Beban Amortisasi25,000,0000Total kredit2,100,000,000337,500,000Penghasilan non pengendaliLaba bersih375,000,000100,000,000Saldo laba per 1 Januari750,000,000200,000,000Ditambah Laba bersih375,000,000100,000,000Dikurang dividen150,000,00025,000,000Saldo laba per 31 Desember975,000,000275,000,000Kas dan setara kas850,000,000300,000,000Piutang usaha400,000,000187,500,000Persediaan325,000,000200,000,000Tanah750,000,000250,000,000Bangunan dan peralatan1,500,000,000200,000,000Akumulasi Penyusutan-375,000,000-62,500,000Akumulasi amortisasi-12,500,0000Merek dagang200,000,0000Investasi PT Pinangsori506,250,0000Total Aset4,143,750,0001,075,000,000Utang usaha468,750,000150,000,000Utang obligasi1,200,000,000250,000,000Sham biasa1,500,000,000400,000,000Saldo laba975,000,000275,000,000Bagian non pengendaliTotal liabilitas dan ekuitas4,143,750,0001,075,000,000
Laporan Posisi Keuangan PT Iskandar Muda dan Eper 31 Desember 2015ASETKas dan setara kas1,150,000,000Piutang usaha587,500,000Persediaan525,000,000Tanah1,000,000,000Bangunan dan peralatan1,700,000,0001,262,500,000Akumulasi Penyusutan-437,500,000Merek dagang200,000,000187,500,000Akumulasi amortisasi-12,500,000Total Aset4,712,500,000
Jurnal EliminasiNeraca KonsolidasianDebitKredit1,100,000,000425,000,000375,000,0001,000,000,0001,700,000,000-300,000,000200,000,000450,000,00004,500,000,000650,000,0001,450,000,000400,000,0001,500,000,000200,000,000750,000,000150,000,000150,000,000600,000,000600,000,0004,500,000,000Non pengendaliModal Saham Saldo laba150,000,000400,000,000200,000,00025,000,000100,000,0006,250,00025,000,000168,750,000400,000,000275,000,000
6,250,00018,750,000Jurnal EliminasiNeraca KonsolidasianDebitKredit2,837,500,00075,000,00002,837,500,0001,775,000,000500,000,000137,500,00025,000,0002,437,500,00025,000,000-25,000,000100,000,000375,000,000200,000,000750,000,000100,000,000375,000,00018,750,000150,000,0006,250,000300,000,00025,000,000975,000,0001,150,000,000587,500,000525,000,0001,000,000,0001,700,000,000-437,500,000-12,500,000200,000,00056,250,0000450,000,0004,712,500,000618,750,0001,450,000,000400,000,0001,500,000,000300,000,00025,000,000975,000,00018,750,000168,750,000150,000,000700,000,000700,000,0004,712,500,000
Entitas AnakLiabilitasUtang usaha618,750,000Utang Obligasi1,450,000,000EkuitasSaham biasa1,500,000,000Saldo laba975,000,000Kepentingan non pengendali168,750,000Total liabilitas dan ekuitas4,712,500,000
End of preview. Want to read all 6 pages?

Upload your study docs or become a

Course Hero member to access this document

Term
Spring
Professor
N/A
Tags

Newly Uploaded Documents

Show More

Newly Uploaded Documents

Show More

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture