13500000 Rp 640000000 Rp 160000000 as awal dan mencatat kelebihan yang belum

13500000 rp 640000000 rp 160000000 as awal dan

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13,500,000 Rp 640,000,000 Rp 160,000,000 as awal, dan mencatat kelebihan yang belum diamortisasi Rp 200,000,000 Rp 25,000,000 Rp 7,500,000 Rp 200,000,000 Rp 120,000,000
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Rp 26,000,000 Rp 94,000,000
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PT PIKODI DAN PERUSAHAAN ANAK KERTAS KERJA NERACA KONSOLIDASI TAHUN YANG BERAKHIR 31 DESEMBER 19X5 PT PIKODI 80% Penyesuaian PT SOROS Debet Laporan Laba Rugi Penjualan Rp 2,000,000,000 Rp 1,000,000,000 Pendapatan dari PT Soros Rp 94,000,000 Rp 94,000,000
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HPP Rp 1,300,000,000 Rp 600,000,000 Biaya lain-lain Rp 271,000,000 Rp 75,000,000 Rp 20,000,000 Depresiasi Rp 225,000,000 Rp 175,000,000 Rp 6,000,000 Beban Hak Minoritas Rp 30,000,000 Laba Bersih Rp 298,000,000 Rp 150,000,000 Laporan Laba Ditahan Laba Ditahan Rp 800,000,000 Rp 100,000,000 Rp 100,000,000 Laba Bersih Rp 298,000,000 Rp 150,000,000 Deviden Rp 200,000,000 Rp 50,000,000 Laba Ditahan 31 Des 19X5 Rp 898,000,000 Rp 200,000,000 Neraca Kas Rp 90,000,000 Rp 20,000,000 Piutang dagang-neto Rp 120,000,000 Rp 180,000,000 Persediaan Rp 300,000,000 Rp 150,000,000 Aktiva Tetap-neto Rp 1,200,000,000 Rp 750,000,000 Rp 100,000,000 Investasi pada PT Soros Rp 694,000,000 Goodwill Rp 60,000,000 Kelebihan yg blm diamortisasi Rp 160,000,000 Total Aktiva Rp 2,404,000,000 Rp 1,100,000,000 Hutang Dagang Rp 206,000,000 Rp 200,000,000 Kewajiban lain-lain Rp 300,000,000 Rp 200,000,000 Modal Saham Rp 1,000,000,000 Rp 500,000,000 Rp 500,000,000 Laba Ditahan Rp 898,000,000 Rp 200,000,000 Total kewajiban dan Modal Rp 2,404,000,000 Rp 1,100,000,000 Kepemilikan Minoritas 1 Jan 19X5 Kepemilikan Minoritas 31 Des 19X5 Pendapatan Hak Minoritas 150.000.000 x 20% = 30.000.000 PT PIKODI DAN PERUSAHAAN ANAK KERTAS KERJA NERACA KONSOLIDASI TAHUN YANG BERAKHIR 31 DESEMBER 19X5 PT PIKODI 80% Penyes PT SOROS dan Eli Laporan Laba Rugi Penjualan Rp 2,000,000,000 Rp 1,000,000,000 Pendapatan dari PT Soros Rp 94,000,000 Rp 94,000,000 HPP Rp 1,300,000,000 Rp 600,000,000 Biaya lain-lain Rp 271,000,000 Rp 75,000,000 Rp 25,000,000 Depresiasi Rp 225,000,000 Rp 175,000,000 Rp 7,500,000 Kepemilikan Minoritas Rp 23,500,000
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Laba Bersih Rp 298,000,000 Rp 150,000,000 Laporan Laba Ditahan Laba Ditahan Rp 800,000,000 Rp 100,000,000 Rp 100,000,000 Laba Bersih Rp 298,000,000 Rp 150,000,000 Deviden Rp 200,000,000 Rp 50,000,000 Laba Ditahan 31 Des 19X5 Rp 898,000,000 Rp 200,000,000 Neraca Kas Rp 90,000,000 Rp 20,000,000 Piutang dagang-neto Rp 120,000,000 Rp 180,000,000 Persediaan Rp 300,000,000 Rp 150,000,000 Aktiva Tetap-neto Rp 1,200,000,000 Rp 750,000,000 Rp 125,000,000 Investasi pada PT Soros Rp 694,000,000 Goodwill Rp 75,000,000 Kelebihan yg blm diamortisasi Rp 200,000,000 Total Aktiva Rp 2,404,000,000 Rp 1,100,000,000 Hutang Dagang Rp 206,000,000 Rp 200,000,000 Kewajiban lain-lain Rp 300,000,000 Rp 200,000,000 Modal Saham Rp 1,000,000,000 Rp 500,000,000 Rp 500,000,000 Laba Ditahan Rp 898,000,000 Rp 200,000,000 Total kewajiban dan Modal Rp 2,404,000,000 Rp 1,100,000,000 Kepemilikan Minoritas 1 Jan 19X5 Kepemilikan Minoritas 31 Des 19X5 Pendapatan Hak Minoritas (Laba Konsolidasi = Laba PT PIKODI
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n & Eliminasi Konsolidasi Kredit Rp 3,000,000,000 Rp -
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-Rp 1,900,000,000 -Rp 366,000,000 -Rp 406,000,000 -Rp 30,000,000 Rp 298,000,000 Rp 800,000,000 Rp 298,000,000 Rp 40,000,000 -Rp 200,000,000 Rp 10,000,000 Rp 898,000,000 Rp 110,000,000 Rp 300,000,000 Rp 450,000,000 Rp 20,000,000 Rp 2,030,000,000 Rp 640,000,000 Rp 54,000,000 Rp 6,000,000 Rp 54,000,000 Rp 160,000,000 Rp 2,944,000,000 Rp 406,000,000 Rp 500,000,000 Rp 1,000,000,000 Rp 898,000,000 Rp 120,000,000 Rp 20,000,000 Rp 140,000,000 Rp 2,944,000,000 suaian Konsolidasi iminasi Rp 3,000,000,000 Rp - Rp (1,900,000,000) Rp (371,000,000) Rp (407,500,000) Rp (23,500,000) Rp 321,500,000
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Rp 298,000,000 Rp 23,500,000 Rp 800,000,000 Rp 298,000,000 Rp 40,000,000 Rp (200,000,000) Rp 10,000,000 Rp 898,000,000 Rp 110,000,000 Rp 300,000,000 Rp 450,000,000 Rp 25,000,000 Rp 2,050,000,000 Rp 54,000,000 Rp 640,000,000 Rp 7,500,000 Rp 67,500,000 Rp 200,000,000 Rp 2,977,500,000 Rp 406,000,000 Rp 500,000,000 Rp 1,000,000,000 Rp 898,000,000 Rp 160,000,000 Rp 13,500,000 173,500,000 2,977,500,000
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Nilai total aktiva bersih PT. Scorpio Dikurangi Ekuitas PT. Scorpio 3 Jan 19X8 Modal Saham Rp 100,000,000 Laba Ditahan Rp 70,000,000 Goodwill Bag laba bersih dari PT. Scorpio (80% x 30.000.000) Dikurangi: Keuntungan penj ak. Tetap (80% x 5.000.000) Amortisasi goodwill (80% x 30.000.000) : 6 th Ditambah: Realisasi keuntungan ak. Tetap (80% x 5.000.000) : 10 th Pendapatan dari PT. Scorpio Investasi 1 Jan 19X8 Pendapatan dari PT. Scorpio Dividen ( 80% x 10.000.000 ) Investasi 31 Des 19X8 Jurnal Penyesuaian dan Eliminasi Pendapatan dari PT. Scorpio Dividen Investasi pada PT. Scorpio Mengeliminasi pendapatan dari PTScorpio Beban Hak Minoritas Dividen Hak Minoritas Mencatat pendapatan dan dividen minoritas Laba ditahan-PT. Scorpio Modal saham-PT. Scorpio Goodwill Investasi pada PT. Scorpio Hak minoritas Mengeliminasi ekuitas perusahaan anak
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