Professional Documents
Culture Documents
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
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
300,000
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
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
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
360,000
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
PT. Sani
246,000,000
18,000,000
164,000,000
200,000,000
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
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
977,600,000
467,500,000
-
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
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
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
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
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
-