Tanggal 05122002 ptb mengumumkan dividen kas rp 30000

Info icon This preview shows pages 2–3. Sign up to view the full content.

View Full Document Right Arrow Icon
1. Tanggal 05/12/2002 PT.B mengumumkan dividen kas Rp. 30.000 2. Tanggal 20/12/2002 PT.B membayar dividen kas 3. Tanggal 31/12/2002 PT.B melaporkan laba tahun 2002 Rp. 50.000 4. Tanggal 31/12/2003 PT.B melaporkan rugi tahun 2003 Rp. 10.000 Selisih Lebih antara HP-NB diakui sebagai goodwill (amortisasi 20 tahun) Selisih HP-NB 2001 HP Rp. 140.000 NB 75% x (250-90) Goodwill Rp. 120.000 Rp. 20.000 2002 HP Rp. 155.000 NB 75% x (280-100) Goodwill Rp. 135.000 Rp. 20.000 ‘11 3 Martha Carolina SE,Sk,M.Ak Akuntansi Keuangan Lanjutan Pusat Bahan Ajar dan Elearning Universitas Mercu Buana
Image of page 2

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
31/12/2002 Investasi Saham PT. B Laba Rugi Rp. 37.500 Rp. 37.500 (75% x laba PT. B Rp. 50.000) 31/12/2003 Laba rugi Rp. 7.500 Investasi Saham PT. B (75% x rugi PT. B Rp. 10.000) Perubahan Investasi Saham pada PT. B Rp. 7.500 Investasi per 31/12/2001 Dividen Laba Investasi per 31/12/2002 (Rp. 22.500) Rp. 37.500 Rp. 144.000 Rp. 15.000 Rp. 155.000 Rugi Rp. 7.500 Investasi per 31/12/2003 Rp. 147.500 ‘11 5 Martha Carolina SE,Sk,M.Ak Akuntansi Keuangan Lanjutan Pusat Bahan Ajar dan Elearning Universitas Mercu Buana
Image of page 3
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern