Nama Akun Neraca Saldo Jurnal Eliminasi

PT Juanda PT Sepinggan Debet Kredit

Kas Rp200,000,000 Rp80,000,000

Piutang Usaha Rp500,000,000 Rp180,000,000
Persediaan Rp2,000,000,000 Rp200,000,000
tanah Rp1,000,000,000 Rp180,000,000
Peralatan Rp1,000,000,000 Rp540,000,000
Investasi PT Sepinggan Rp624,000,000
Total Aset Rp4,700,000,000 Rp1,180,000,000

Utang Usaha Rp700,000,000 Rp400,000,000

Modal Saham par 10 Rp3,000,000,000 Rp500,000,000 Rp500,000,000

Tambahan modal disetor Rp200,000,000 Rp100,000,000 Rp100,000,000
Saldo Laba Rp800,000,000 Rp180,000,000 Rp180,000,000
Bagian Non Pengendali Rp156,000,000
Total liabilitas dan ekuitas Rp4,700,000,000 Rp1,180,000,000 Rp780,000,000 Rp780,000,000
Konsolidasian

Rp280,000,000
Rp680,000,000
Rp2,200,000,000
Rp1,180,000,000
Rp1,540,000,000

Rp5,880,000,000

Rp1,100,000,000

Rp3,000,000,000
Rp200,000,000
Rp800,000,000
Rp156,000,000
Rp5,256,000,000