PT Parama dan Anak Perusahaan

Kertas Kerja Konsolidasi

Per 31 Desember 2020
(dalam juta rupiah)

Adjustment &
eliminations

Account Par Sam Tam Debit Credit

Income Statement:
Sales 900 700 500
Income from Sam 202.32 202.32
Income from Tam 65.8 18.8 84.6
Cost of Sales -450 -350 -250
Other expenses -182 -142 -150 -8
NCI Expense S -22.48
NCI Expense T -9.4
Net income 536.12 226.8 100
Retained earnings
Retained earnings, beginning 200 180 120 300
Add: net income 536.12 226.8 100
Deduct: Dividend -336.12 -136.8 -60 196.8

Retained earnings, ending 400 270 160

Balance sheet:
Cash 47 46 15
Account Receivable 43 60 30
Inventories 110 100 55
Plant Asset-net 185 584 500 20 2
Patent 30 6
Investment in Sam 709.2 709.2
Investment in Tam 70% 408.8 408.8
Investment in Tam 20% 110.8 110.8

Total Assets 1503 900.8 600

Account Payable 200 130 40
Capital stock 800 500 400 900
Retained earnings 400 270 160
NCI Beginning 131
NCI Ending 12.2
Total liabilities & equities 1400 900 600

Jurnal
a Capital Stock T 400
R/E Beginning T 120
Paten 30
Investment in T 70% 385 Paten antara P-T dari induk ke anak ke cu
Investment in T 20% 104
 NCI Beginning 61

b Capital Stock S 500

R/E Beginning S 180 asumsi pakai yang di soal cuy
Equipment 20 dari induk ke anak sajo
Investment in S 90% 630
NCI Beginning 70

c Income from T 70% 65.8

Dividend 42
Investment in T 70% 23.8

d Income from T 20% 18.8

Dividend 12
Investment in T 20% 6.8

e Income from S 90% 202.32

Dividend 123.12
Investment in S 90% 79.2

f NCI Expense T 9.4

Dividend 6 Kepemilikan NCI 100%-70%-20%
NCI ending 3.4

g NCI Expense S 22.48

Dividend 13.68 Kepemilikan NCI 100%-90%
NCI ending 8.8

h Other Expense 8
Equipment 2
Patent 6
 Consolida
ted
statement
s

2100 Induk (90%) Anak (70%)

0
0 Pendapatan terpisah (PT) 268 208
-1050 Amortisasi paten
-482 Jumlah Sementara 268 208
-22.48 Alokasi PT T ke PT P dan PT S
-9.4 70%x94 65.8
536.12 20%x94 18.8
Jumlah sementara 333.8 226.8
200 Amortisasi equipment -2
536.12 Jumlah sementara 333.8 224.8
-336.12 Alokasi PT Anak ke Induk
90% x 224,8 202.32 -202.32
400 Laba konsolidasi 536.12

108 Laba untuk non pengendali 22.48

133
265
1287
24
0
0
0

1817
370
800
400

143.2
1713.2 103.8

dari induk ke anak ke cucu

kai yang di soal cuy
dari induk ke anak sajo
Cucu

100
-6 30/5thn 30 dari excess
94

-65.8
-18.8
9.4
20/10 thn 20 dari excess
9.4

9.4
 PT Parama dan Anak Perusahaan
Kertas Kerja Konsolidasi
Per 31 Desember 2020
(dalam juta rupiah)

Adjustment &
eliminations
Consolida
Account Par Sam Tam ted
Debit Credit
statement
s
Income
Statement
: 2100
Sales 900 700 500
Income
0 0 0
from Sam
Income
0 0 0 0
from Tam
Cost of
-450 -350 -250 -1050
Sales
Other
-182 -142 -150 -8 -482
expenses
NCI
Expense 0 0
S
NCI
Expense
T 0 0
Net
268 208 100 568
income
Retained
earnings
Retained
earnings, 200 180 120 300 200
beginning
Add: net
268 208 100 568
income
Deduct:
-68 -118 -60 196.8 -49.2
Dividend

Retained
earnings, 400 270 160 718.8
ending
Balance
sheet:
Cash 47 46 15 108
Account
Receivabl 43 60 30 133
e
Inventorie
110 100 55 265
s
Plant
185 584 500 20 2 1287
Asset-net
Patent 30 6 24
Investme
0 0 0
nt in Sam
Investme
nt in Tam 0 0 0
70%
Investme
nt in Tam 0 0 0
20%

Total
385 790 600 1817
Assets
Account
200 130 40 370
Payable
Capital
800 500 400 900 800
stock
Retained
400 270 160 718.8
earnings
NCI
0
Beginning
NCI
0 0
Ending
Total
liabilities
1400 900 600 1888.8
&
equities