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

Neraca PT Bahagia EliminasiDebet Kredit 250,000 1,250,000

-

-

-

-

4,000,000 5,000,000 1,000,000 11,500,000

250,000 ###

- 10,000,000

- - -

500,000 - - -

500,000 - -

11,500,000

Neraca KonsolidasiDebet Kredit

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

Neraca PT DEF Eliminasi Neraca KonsolidasiDebet Kredit Debet 3,000,000 5,000,000 3,500,000 7,500,000

-

- 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

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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