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  • Akun PT. Polonia PT. Sepinggan Eliminasi Kosolidasi Debit Kredit

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    The document presents the consolidated balance sheets of PT. Polania and PT. Sepinggan as of December 31, 20x4 and 20x3. It shows account balances for each company and their consolidations, along with eliminations for intercompany transactions. The consolidated financial statements for 20x4 have a difference of Rp 45 million between total debits and credits.

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    The document presents the consolidated balance sheets of PT. Polania and PT. Sepinggan as of December 31, 20x4 and 20x3. It shows account balances for each company and their consolidations, along with eliminations for intercompany transactions. The consolidated financial statements for 20x4 have a difference of Rp 45 million between total debits and credits.

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    25 views2 pages

    Akun PT. Polonia PT. Sepinggan Eliminasi Kosolidasi Debit Kredit

    Uploaded by

    Nove
    The document presents the consolidated balance sheets of PT. Polania and PT. Sepinggan as of December 31, 20x4 and 20x3. It shows account balances for each company and their consolidations, along with eliminations for intercompany transactions. The consolidated financial statements for 20x4 have a difference of Rp 45 million between total debits and credits.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    PT. Polania dan PT.

    Sepinggan
    Kertas Kerja Konsolidasian
    31 Desember 20x4

    Akun PT. Polonia PT. Sepinggan Eliminasi Kosolidasi


    Debit Kredit
    Penjualan 230.000.000 140.000.000 370.000.000
    Laba dari anak perusahaan 28.000.000 28.000.000
    Kredit 258.000.000 140.000.000 370.000.000
    Beban penyusutan 25.000.000 15.000.000 40.000.000
    Beban lain 105.000.000 90.000.000 195.000.000
    Debit (130.000.000) (105.000.000) (235.000.000)
    Pendapatan dari kepentingan 7.000.000 (7.000.000)
    nonpengedali
    Laba bersih 128.000.000 35.000.000 35.000.000 128.000.000
    Saldo Laba 1 januari 284.000.000 70.000.000 70.000.000 284.000.000
    Laba bersih 128.000.000 35.000.000 35.000.000 128.000.000
    412.000.000 105.000.000 412.000.000
    Dividen yang diumumkan (50.000.000) (15.000.000) 12.000.000
    3.000.000 (50.000.000)
    Saldo laba 31 desember 362.000.000 195.000.000 105.000.000 15.000.000 362.000.0000
    Aset lancar 235.000.000 150.000.000 385.000.000
    Aset yang disusutkan 500.000.000 300.000.000 800.000.000
    Investasi pada saham anak 152.000.000 16.000.000
    136.000.000
    Debit 887.000.000 450.000.000 1.185.000.000
    Akumulasi penyusutan 200.000.000 90.000.000 290.000.000
    Liabilitas lancar 70.000.000 50.000.000 120.000.000
    Utang jangka panjang 100.000.000 120.000.000 220.000.000
    Modal saham biasa 200.000.000 100.000.000 100.000.000 200.000.000
    Saldo laba 362.000.0000 195.000.000 105.000.000 15.000.000 362.000.000
    Kepemilikan nonpengendali 4.000.000
    34.000.000 38.000.000
    Kredit 932.000.000 450.000.000 205.000.000 205.000.000 1.230.000.000

    Berdasarkan soal diatas total debit dan kredit tidak bisa balance dikarenakan pada neraca saldo PT.Polonia mempunyai selisih Rp
    45.000.000. sehingga pada laporan konsolidasian 31 desember 20x4 juga mempunyai selisih sebesar Rp 45.000.000
    PT. Polania dan PT. Sepinggan
    Kertas Kerja Konsolidasian
    31 Desember 20x3

    Akun PT. Polonia PT. Sepinggan Eliminasi Kosolidasi


    Debit Kredit
    Penjualan 200.000.000 120.000.000 320.000.000
    Laba dari anak perusahaan 24.000.000 24.000.000
    Kredit 224.000.000 120.000.000 320.000.000
    Beban penyusutan 25.000.000 15.000.000 40.000.000
    Beban lain 105.000.000 75.000.000 180.000.000
    Debit (130.000.000) (90.000.000) (220.000.000)
    Pendapatan dari kepentingan 6.000.000 (6.000.000)
    nonpengedali
    Laba bersih 94.000.000 30.000.000 30.000.000 94.000.000
    Saldo Laba 1 januari 230.000.000 50.000.000 50.000.000 230.000.000
    Laba bersih 94.000.000 30.000.000 30.000.000 94.000.000
    324.000.000 80.000.000 324.000.000
    Dividen yang diumumkan (40.000.000) (10.000.000) 8.000.000
    2.000.000 (40.000.000)
    Saldo laba 31 desember 284.000.000 70.000.000 80.000.000 10.000.000 284.000.0000
    Aset lancar 173.000.000 105.000.000 278.000.000
    Aset yang disusutkan 500.000.000 300.000.000 800.000.000
    Investasi pada saham anak 136.000.000 16.000.000
    136.000.000 (16.000)
    Debit 809.000.000 405.000.000 1.062.000.000
    Akumulasi penyusutan 175.000.000 75.000.000 250.000.000
    Liabilitas lancar 50.000.000 40.000.000 90.000.000
    Utang jangka panjang 100.000.000 120.000.000 220.000.000
    Modal saham biasa 200.000.000 100.000.000 100.000.000 200.000.000
    Saldo laba 284.000.0000 70.000.000 80.000.000 10.000.000 284.000.000
    Kepemilikan nonpengendali 4.000.000
    14.000.000 18.000.000
    Kredit 809.000.000 405.000.000 180.000.000 180.000.000 1.062.000.000

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