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    3 views1 page

    Jawaban Soal Pert 12 (KK)

    Uploaded by

    Hellyana dewi

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 1

    Kertas Kerja Konsolidasi

    PT. Forum dan PT. Bintang

    Eliminasi
    Pos PT Forum PT Bintang Konsolidasi
    Debit Kredit
    Penjualan 815,000,000 415,000,000 30,000,000 1,200,000,000 persediaan
    Keuntungan dari Penjualan 51,600,000 (51,600,000) peralatan
    Pendapatan Lain 26,000,000 26,000,000
    Pendapatan dari ank Perus. 56,700,000 (56,700,000) peralatan
    49,500,000 (49,500,000) persediaan
    Kredit 841,000,000 415,000,000 1,068,200,000

    Beban Pokok Penjualan 593,000,000 270,000,000 20,000,000 843,000,000 persediaan


    Beban Penyusutan 45,000,000 15,000,000 60,000,000
    Beban Lain 95,000,000 75,000,000 170,000,000
    Debit (733,000,000) (360,000,000) - (1,073,000,000)
    (4,800,000)
    Pendapatan untuk KNP - - 6,300,000 (6,300,000) peralatan
    5,500,000 (5,500,000) persediaan
    Laba bersih 108,000,000 55,000,000 199,600,000 20,000,000 (16,600,000)

    Saldo Laba, 1 Januari 2015 248,500,000 165,000,000 165,000,000 248,500,000

    Laba Bersih dari atas 108,000,000 55,000,000 199,600,000 20,000,000 (16,600,000)


    356,500,000 220,000,000 231,900,000

    Dividen yang dibayarkan (40,000,000) (20,000,000) 20,000,000 (20,000,000) peralatan


    20,000,000 persediaan
    Perubahan Saldo Laba 316,500,000 200,000,000 364,600,000 60,000,000 211,900,000

    Kas 187,000,000 57,400,000 244,400,000


    Piutang Usaha 80,000,000 90,000,000 170,000,000
    Piutang Lain 40,000,000 10,000,000 50,000,000
    Persediaan 137,000,000 130,000,000 10,000,000 257,000,000 persediaan
    Tanah 80,000,000 60,000,000 140,000,000
    Bangunan dan Peralatan (bersih) 500,000,000 250,000,000 42,000,000 708,000,000 peralatan poin e
    Investasi saham di PT. Bintang 238,500,000 263,700,000 (25,200,000) peralatan poin f ke 1&3, persediaan ke 1
    Total Aset 1,107,500,000 522,400,000 - 1,544,200,000

    Akumulasi Penyusutan 155,000,000 75,000,000 9,600,000 239,600,000


    Utang Usaha 63,000,000 35,000,000 98,000,000
    Utang Lain 95,000,000 20,000,000 115,000,000
    Utang Obligasi 250,000,000 202,400,000 452,400,000
    Saham Biasa 210,000,000 50,000,000 50,000,000 210,000,000
    Agio Saham Biasa 241,000,000 50,000,000 291,000,000
    Saldo Laba 248,500,000 165,000,000 364,600,000 60,000,000 108,900,000 turun dri perubahan saldo laba
    KNP 29,300,000 29,300,000 peralatan poin f ke 2&3, persediaan ke 2
    Total Liabilitas dan Ekuitas Pemegang Saham 1,107,500,000 522,400,000 414,600,000 414,600,000 1,544,200,000 -

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