kas 49,000,000.00 30,000,000.

00
piutang 110,000,000.00 45,000,000.00
persediaan 130,000,000.00 70,000,000.00
tanah 80,000,000.00 25,000,000.00
bangunan dan peralatan 500,000,000.00 400,000,000.00
akumulasi penyusutan (223,000,000.00) (165,000,000.00)
investasi 198,000,000.00
goodwill
diferensial

total aset 844,000,000.00 405,000,000.00

utang usaha 61,500,000.00 28,000,000.00

utang pajak 95,000,000.00 37,000,000.00
utang obligasi 280,000,000.00 200,000,000.00
saham 150,000,000.00 50,000,000.00
saldo laba 257,500,000.00 90,000,000.00
Total l+e 844,000,000.00 405,000,000.00

jurnal
saham 50,000,000.00
saldo laba 90,000,000.00
diferensial 58,000,000.00
investasi 198,000,000.00

persediaan 10,000,000.00
tanah 15,000,000.00
goodwill 33,000,000.00
diferensial 58,000,000.00
 D K Konsolidasi
79,000,000.00
155,000,000.00
10,000,000.00 210,000,000.00
15,000,000.00 120,000,000.00
900,000,000.00
(388,000,000.00)
198,000,000.00 -
33,000,000.00 33,000,000.00
58,000,000.00 58,000,000.00 -
-
1,109,000,000.00

89,500,000.00
132,000,000.00
480,000,000.00
50,000,000.00 150,000,000.00
90,000,000.00 257,500,000.00
1,109,000,000.00