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Eliminasi
Keterangan PT A PT B
Debit Kredit
Kas 275,000 200,000
Piutang Dagang 450,000 420,000 50,000
Persediaan Barang Dagang 210,000 100,000
Perlengkapan 20,000 15,000
Sewa Dibayar Dimuka 45,000 30,000
Investasi Saham PT B 800,000 -
Eliminasi 865,000
pengurangan aset 25,000
Tanah 425,000 300,000
Bangunan 500,000 200,000
Akum. Peny Bangunan - 100,000 - 40,000
Peralatan 160,000 50,000
Akum. Peny Peralatan - 60,000 - 15,000
Total Aktiva 2,725,000 1,260,000
Utang Dagang 200,000 128,750 50,000
Utang Pajak 30,000 20,000
Utang Deviden 120,000 -
Utang Bank 100,000 80,000
Modal Saham PT A 2,000,000
Agio Saham PT A 125,000
Laba Ditahan PT A 150,000
Modal Saham PT B 1,000,000
Eliminasi 80% 800,000
Hak Minoritas 20%
Agio Saham PT B 10,000
Eliminasi 80% 8,000
Hak Minoritas 20%
Laba Ditahan PT B 21,250
Eliminasi 80% 17,000
Hak Minoritas 20%
Neraca
Konsolidasi Aktiva
475,000 Kas
820,000 Piutang Dagang
310,000 Persediaan Barang Dagang
35,000 Perlengkapan
75,000 Sewa Dibayar Dimuka
Investasi Saham PT B
Tanah
-25000 Bangunan
725,000 Akum. Peny Bangunan
700,000 Peralatan
- 140,000 Akum. Peny Peralatan
210,000
- 75,000
3,110,000
278,750
120,000
180,000
2,000,000
125,000
150,000
200,000
2,000
4,250
3,060,000
Kewajiban & Ekuitas