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    Comprehensive Income RP RP Debet Kredit

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    Resi Patrioti
    This document contains consolidated financial statements for PT Ortu and its subsidiary PT Bocah. It provides consolidated figures for comprehensive income, net income, retained earnings, assets, liabilities, and equities. Specifically, it shows the consolidated amounts for sale, costs, expenses, depreciation, net income, retained earnings, cash, receivables, inventory, equipment, total assets, accounts payable, common stock, and non-controlling interest. Elimination entries are also provided to consolidate overlapping figures between the parent and subsidiary.

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    Comprehensive Income RP RP Debet Kredit

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    Resi Patrioti
    6 views2 pages
    This document contains consolidated financial statements for PT Ortu and its subsidiary PT Bocah. It provides consolidated figures for comprehensive income, net income, retained earnings, assets, liabilities, and equities. Specifically, it shows the consolidated amounts for sale, costs, expenses, depreciation, net income, retained earnings, cash, receivables, inventory, equipment, total assets, accounts payable, common stock, and non-controlling interest. Elimination entries are also provided to consolidate overlapping figures between the parent and subsidiary.

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    yu

    Original Title

    5.2

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    This document contains consolidated financial statements for PT Ortu and its subsidiary PT Bocah. It provides consolidated figures for comprehensive income, net income, retained earnings, assets, liabilities, and equities. Specifically, it shows the consolidated amounts for sale, costs, expenses, depreciation, net income, retained earnings, cash, receivables, inventory, equipment, total assets, accounts payable, common stock, and non-controlling interest. Elimination entries are also provided to consolidate overlapping figures between the parent and subsidiary.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    6 views2 pages

    Comprehensive Income RP RP Debet Kredit

    Uploaded by

    Resi Patrioti
    This document contains consolidated financial statements for PT Ortu and its subsidiary PT Bocah. It provides consolidated figures for comprehensive income, net income, retained earnings, assets, liabilities, and equities. Specifically, it shows the consolidated amounts for sale, costs, expenses, depreciation, net income, retained earnings, cash, receivables, inventory, equipment, total assets, accounts payable, common stock, and non-controlling interest. Elimination entries are also provided to consolidate overlapping figures between the parent and subsidiary.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    of 2

    Nama : Resi Patrioti

    kelas : H
    Nim : B200140321
    Figure 3.7
    Workpaper for Consolidated Financial Statement
    Items
    Comprehensive Income
    Sale
    Cost Of Good Sold
    Operating Expense
    Depreciation expense
    Gain on sale of mechine
    Net Income
    Income from subsidiary
    Income Non-Controling Interest
    Consolidation Net Income

    PT Ortu
    Rp
    500
    -200
    -160
    -40

    PT Bocah
    Rp
    200
    -100
    -40
    20
    80

    Elimination
    Debet
    Kredit
    4
    20
    20
    4
    51.2
    16
    87.2
    4
    50
    87.2
    4
    137.2
    4
    40
    137.2
    44

    Dividends Declared
    Retained Earnings 12/31

    100
    51.2
    151.2
    120
    151.2
    271.2
    -100
    171.2

    Financial Position
    Investment in PT Bocah Stock
    Cash
    Accounts Receivable
    Inventory
    Equipment
    Accumulate Depreciation
    Land, Building, and Equipment
    Total Asset

    139.2
    82
    180
    100
    80
    -20
    180
    741.2

    100
    20
    40

    60
    220

    4
    4

    200
    370
    171.2

    30
    100
    90

    100
    137.2

    741.2

    220

    237.2

    Retained Earning
    Retained Earning 1/1
    (Consolidated) Net Income

    Accounts Payable
    Common Stock
    Retained Earnings 12/31
    Non-controlling Interest
    Total Liabilities & Equities

    80
    50
    80
    130
    -40
    90

    139.2
    20
    159.2
    44
    38
    82

    Consolidated
    Rp
    164
    148
    268
    168

    806
    -

    806

    Consolidated
    Rp
    700
    -300
    -200
    -36
    0
    164
    0
    -16
    148

    120
    148
    268
    -100
    168

    0
    182
    200
    140
    60
    -16
    240
    806
    230
    370
    168
    38
    806

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