Penyusunan Neraca Konsolidasi
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Transcript of Penyusunan Neraca Konsolidasi
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Rekening Neraca PT Sejahtera
KAS 12,500,000 Persediaan 2,000,000 Investasi Saham 9,375,000 * Eliminasi 75% Modal saham 75% x - *Eliminasi 75% Agio Saham75% x - *Eliminasi 75% Laba yg Ditahan75% x - KHPDNBTanah 5,000,000 Gedung 7,000,000 Mesin 3,000,000
Total Aktiva 27,625,000
Hutang Dagang 3,000,000 Hutang Wesel 4,625,000 Modal Saham PT Sejahtera 15,000,000 Modal Saham PT Bahagia - *Eliminasi 75% - *Hak Minoritas 25% - Agio Saham PT Sejahtera 2,000,000 Agio Saham PT Bahagia - *Eliminasi 75% - *Hak Minoritas 25% - Laba yang Ditahan PT Sejahtera 3,000,000 Laba yang Ditahan PT Bahagia - *Eliminasi 75% - *Hak Minoritas 25% -
Jumlah 27,625,000
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Neraca PT Bahagia EliminasiDebet Kredit 250,000 1,250,000
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4,000,000 5,000,000 1,000,000 11,500,000
250,000 ###
- 10,000,000
- - -
500,000 - - -
500,000 - -
11,500,000
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Neraca KonsolidasiDebet Kredit
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Rekening Neraca PT ABC
KAS 2,000,000 Persediaan 4,000,000 Investasi Saham 18,000,000 * Eliminasi 75% Modal saham 75% x - *Eliminasi 60% Agio Saham60% x - *Eliminasi 60% Laba yg Ditahan60% x - KHPDNBTanah 10,000,000 Gedung 12,000,000 Mesin 5,000,000
Total Aktiva 51,000,000
Hutang Dagang 6,500,000 Hutang Wesel 9,500,000 Modal Saham PT Sejahtera 28,000,000 Modal Saham PT Bahagia - *Eliminasi 60% - *Hak Minoritas 40% - Agio Saham PT Sejahtera 2,000,000 Agio Saham PT Bahagia - *Eliminasi 60% - *Hak Minoritas 40% - Laba yang Ditahan PT Sejahtera 5,000,000 Laba yang Ditahan PT Bahagia - *Eliminasi 60% - *Hak Minoritas 40% -
Jumlah 51,000,000
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Neraca PT DEF Eliminasi Neraca KonsolidasiDebet Kredit Debet 3,000,000 5,000,000 3,500,000 7,500,000
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- 12,000,000
- 600,000
- 600,000 4,800,000
6,500,000 16,500,000 10,000,000 22,000,000 2,000,000 7,000,000 25,000,000
1,500,000 1,500,000
- 20,000,000
- 12,000,000 - -
1,000,000 - 600,000 - -
1,000,000 - 600,000 -
13,200,000 13,200,000 62,800,000
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Neraca KonsolidasiKredit
8,000,000 11,000,000 28,000,000 - - 8,000,000 2,000,000
400,000 5,000,000
400,000 62,800,000
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