AUDTING
modul_17-ok.pdf

Tanggal 05122002 ptb mengumumkan dividen kas rp 30000

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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
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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
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  • Fall '18
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