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PT.

Pasti dan Anak Perusahaan


Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS

PT. Pasti

PT. Susah

900,000
54,000
540,000

500,000

Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

30,000
102,000
12,000

30,000
60,000
10,000

270,000
300,000
100,000

100,000
200,000
60,000

Retained Earnings, End

470,000

240,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building - Net
Equipment - Net
Investment in PT. Susah

62,000
82,000
124,000
26,000
300,000
400,000
330,000
576,000

35,000
45,000
100,000
20,000
300,000
200,000
200,000

1,900,000

900,000

70,000
300,000
800,000
260,000
470,000

60,000
200,000
300,000
100,000
240,000

1,900,000

900,000

Patent
Total Assets
Accounts Payable
Other Liabilities
Common Stock
Paid-In Capital
Retained Earnings
NCI
Total Liabilities and Equity

Adjustment & Elim


Debit

300,000

ent & Elimination


Credit

Consolidated
1,400,000
54,000
840,000
60,000
162,000
22,000
370,000
500,000
160,000
710,000

97,000
127,000
224,000
46,000
600,000
600,000
530,000
576,000
2,800,000
130,000
500,000
1,100,000
360,000
710,000
2,800,000
-

PT. Pasti dan Anak Perusahaan


Laporan Keuangan Konsolidasi
per 31 Desember 2011
Accounts
Income Statement
Sales
Dividend Income
COGS

PT. Pasti

PT. Susah

1,000,000
72,000
600,000

600,000

Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

30,000
102,000
12,000

30,000
80,000
15,000

328,000
470,000
120,000

115,000
240,000
80,000

Retained Earnings, End

678,000

275,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building - Net
Equipment - Net
Investment in PT. Susah

72,000
92,000
104,000
26,000
470,000
400,000
330,000
576,000

50,000
50,000
120,000
35,000
300,000
200,000
200,000

2,070,000

955,000

82,000
250,000
800,000
260,000
678,000

60,000
220,000
300,000
100,000
275,000

2,070,000

955,000

Patent
Total Assets
Accounts Payable
Other Liabilities
Common Stock
Paid-In Capital
Retained Earnings
NCI
Total Liabilities and Equity

Adjustment & Elim


Debit

360,000

ent & Elimination


Credit

Consolidated
1,600,000
72,000
960,000
60,000
182,000
27,000
443,000
710,000
200,000
953,000

122,000
142,000
224,000
61,000
770,000
600,000
530,000
576,000
3,025,000
142,000
470,000
1,100,000
360,000
953,000
3,025,000
-

PT. Papan dan Anak Perusahaan


Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS

PT. Papan

PT. Sani

246,000,000
18,000,000
164,000,000

200,000,000

Adjustment & Elim


Debit

120,000,000

Depreciation Expense
Interest Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

18,200,000
5,900,000
15,900,000

9,000,000
3,000,000
18,000,000

60,000,000
249,500,000
80,000,000

50,000,000
49,500,000
20,000,000

Retained Earnings, End

229,500,000

79,500,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Other Current Assets
Land
Building
Acc. Depreciation - Building
Equipment
Acc. Depreciation - Equipment
Investment in PT. Sani

27,650,000
25,000,000
36,000,000
46,700,000
216,800,000
214,000,000
102,500,000
134,400,000
25,000,000
404,550,000

8,700,000
15,000,000
48,000,000
9,000,000
97,300,000
274,000,000
7,400,000
35,900,000
13,000,000

Patent
Total Assets

977,600,000

467,500,000

Accounts Payable
Other Current Liabilities
8% Bonds Payable
Capital Stock
Retained Earnings
NCI

15,000,000
23,500,000
309,600,000
400,000,000
229,500,000

19,100,000
18,900,000
350,000,000
79,500,000

Total Liabilities and Equity

977,600,000

467,500,000
-

ent & Elimination


Credit

Consolidated
446,000,000
18,000,000
284,000,000
27,200,000
8,900,000
33,900,000
110,000,000
299,000,000
100,000,000
309,000,000

36,350,000
40,000,000
84,000,000
55,700,000
314,100,000
488,000,000
109,900,000
170,300,000
38,000,000
404,550,000
1,445,100,000
34,100,000
42,400,000
309,600,000
750,000,000
309,000,000
1,445,100,000
-

PT. Papan membeli 90% kepemilikan PT. Sani dengan harga Rp404.550.000,00 pada awal tahun 2010.
Afiliasi PT. Papan dan PT. Sani merupakan integrasi vertikal, di mana PT. Sani menjual semua barang dagangn
Selisih biaya investasi PT. Papan atas PT. Sani dialokasikan ke Building (overvalued Rp20.000.000,00) dan sisa
Building masih memiliki umur manfaat 10 tahun, sedangkan Patent 5 tahun.
PT. Sani menetapkan margin 40% dari harga penjualan.
Nilai Inventory akhir yang dimiliki PT. Papan terkait dengan pembelian barang dagang dari PT. Sani.
Begitu pula nilai Accounts Payable dari PT. Papan terkait dengan Accounts Receivable milik PT. Sani.
COST METHOD
PT. Papan dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2011
Accounts
Income Statement
Sales
Dividend Income
COGS

PT. Papan

PT. Sani

436,500,000
36,000,000
291,000,000

300,000,000
180,000,000

Depreciation Expense
Interest Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

18,200,000
5,900,000
15,900,000

9,000,000
3,000,000
28,000,000

141,500,000
229,500,000
100,000,000

80,000,000
79,500,000
40,000,000

Retained Earnings, End

271,000,000

119,500,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Other Current Assets
Land
Building
Acc. Depreciation - Building
Equipment
Acc. Depreciation - Equipment
Investment in PT. Sani

57,650,000
45,000,000
45,000,000
46,700,000
350,000,000
214,000,000
122,500,000
263,200,000
275,500,000
404,550,000

18,700,000
24,000,000
68,000,000
13,300,000
97,300,000
274,000,000
8,700,000
35,900,000
15,000,000

Patent

Total Assets
Accounts Payable
Other Current Liabilities
8% Bonds Payable
Capital Stock
Retained Earnings
NCI
Total Liabilities and Equity

1,028,100,000

507,500,000

24,000,000
23,500,000
309,600,000
400,000,000
271,000,000

19,100,000
18,900,000
350,000,000
119,500,000

1,028,100,000

507,500,000

pada awal tahun 2010.


enjual semua barang dagangnya ke PT. Papan.
ed Rp20.000.000,00) dan sisanya ke Patent (masih proporsi 100%).

gang dari PT. Sani.


vable milik PT. Sani.

Anak Perusahaan
gan Konsolidasi
ember 2011
Adjustment & Elimination
Debit
Credit

Consolidated
736,500,000
36,000,000
471,000,000
27,200,000
8,900,000
43,900,000
221,500,000
309,000,000
140,000,000
390,500,000

76,350,000
69,000,000
113,000,000
60,000,000
447,300,000
488,000,000
131,200,000
299,100,000
290,500,000
404,550,000
-

1,535,600,000
43,100,000
42,400,000
309,600,000
750,000,000
390,500,000
1,535,600,000
-

EQUITY METHOD
PT. Papan dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2011
Accounts
Income Statement
Sales
Income from Investment
COGS

PT. Papan

PT. Sani

436,500,000

300,000,000

291,000,000

180,000,000

Depreciation Expense
Interest Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

18,200,000
5,900,000
15,900,000

9,000,000
3,000,000
28,000,000

105,500,000
211,500,000
100,000,000

80,000,000
79,500,000
40,000,000

Retained Earnings, End

217,000,000

119,500,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Other Current Assets
Land
Building
Acc. Depreciation - Building
Equipment
Acc. Depreciation - Equipment
Investment in PT. Sani

57,650,000
45,000,000
45,000,000
46,700,000
350,000,000
214,000,000
122,500,000
263,200,000
275,500,000

18,700,000
24,000,000
68,000,000
13,300,000
97,300,000
274,000,000
8,700,000
35,900,000
15,000,000

Patent

Total Assets

623,550,000

507,500,000

Accounts Payable
Other Current Liabilities
8% Bonds Payable
Capital Stock
Retained Earnings
NCI

24,000,000
23,500,000
309,600,000
400,000,000
217,000,000

19,100,000
18,900,000
350,000,000
119,500,000

Total Liabilities and Equity

974,100,000

507,500,000

Anak Perusahaan
gan Konsolidasi
ember 2011
Adjustment & Elimination
Debit
Credit

Consolidated
736,500,000
471,000,000
27,200,000
8,900,000
43,900,000
185,500,000
291,000,000
140,000,000
336,500,000

76,350,000
69,000,000
113,000,000
60,000,000
447,300,000
488,000,000
131,200,000
299,100,000
290,500,000
-

1,131,050,000
43,100,000
42,400,000
309,600,000
750,000,000
336,500,000
1,481,600,000
-