Intercompany profit Plasma & SUBSIDIARY

Bonds CONSOLIDATED WORKING PAPERS

per December 31, 2013

Adjustment & Elimination

Accounts Plasma Sell
Debit Credit
Income Statement + RE :
Sales 1,000,000,000 700,000,000
Devidend Income 90,000,000
Cost of sales (500,000,000) (350,000,000)
Depreciation expenses (60,000,000) (20,000,000)
Interest expenses -
Interest income -
Other operating expenses (176,758,590) (53,936,685)

Net Income
Consolidated Net Income
Add : Beginning R/E, January 1 - -
Less : devidend (200,000,000) (100,000,000)

Ending R/E, December 31

Balance sheet :
Assets :
Cash
Account Receivable 100,000,000 50,000,000
Interest Receivable -
Inventories 36,500,000 68,000,000
Other current assets 8,700,000 9,000,000
Land 350,000,000 400,000,000
Building 214,000,000 274,000,000
Acc.Depreciation - Building (122,500,000) (17,400,000)
Equipment 200,000,000 480,000,000
Acc. Depreciation - Equipment (70,000,000) (80,000,000)
Investment in Sell 765,000,000 -
Investment in Bond - -

Total assets
Liabilities + equities :
Account payable 17,200,000 16,000,000
Other current liabilities 32,800,000 50,848,777
Interest payable -
8% Bond payable - -
Capital stock 1,000,000,000 500,000,000
Retained Earnings, December 31 - -
Total liabilities + equities
ASUMSI TAHUN 2013 : PLASMA MENJUAL INVENTORY SEBESAR RP100 JUTA KEPADA SELL, DENGAN LABA KOTOR 20% DARI PENJUALAN.
INVENTORY TERSEBUT 25% MASIH BELUM TERJUAL DAN MASIH TERDAPAT DALAM INVENTORY SELL.
(PERHITUNGAN NILAI KINI MENGGUNAKAN PEMBULATAN 5 ANGKA DI BELAKANG KOMA, DAN SAUDARA DIMINTA UNTUK MELENGKAPI KOLOM2 YG
DITEBALKAN).
 Consolidated
Financial Statement
 PENJUALAN.

NGKAPI KOLOM2 YG
 Intercompany profit PLASMA & SUBSIDIARY
Bonds CONSOLIDATED WORKING PAPERS
per December 31, 2012

Adjustment & Elimination

Accounts Plasma Sell
Debit Credit
Income Statement + RE :
Sales 550,000,000 500,000,000
Loss on sale of equipment - (20,000,000)
Devidend Income 54,000,000 -
Cost of sales (280,000,000) (300,000,000)
Depreciation expenses (40,000,000) (20,000,000)
Interest expenses -
Other operating expenses (144,000,000) (57,034,492)

Net Income
Consolidated Net Income
Add : Beginning R/E, January 1 500,000,000 250,000,000
Less : devidend (100,000,000) (60,000,000)

Ending R/E, December 31

Balance sheet :
Assets :
Cash
Account Receivable 24,500,000 15,000,000
Inventories 36,500,000 48,000,000
Other current assets 8,700,000 9,000,000
Land 294,800,000 400,000,000
Building 214,000,000 274,000,000
Acc.Depreciation - Building (102,500,000) (60,000,000)
Equipment 200,000,000 480,000,000
Acc. Depreciation - Equipment (30,000,000) (50,000,000)
Investment in Sell 765,000,000
Investment in Bond

Total assets
Liabilities + equities :
Account payable 17,200,000 36,000,000
Other current liabilities 23,000,000 44,912,092
8% Bond payable -
Capital stock 1,000,000,000 500,000,000
Retained Earnings, December 31 - -

Total liabilities + equities

Keterangan :
1) Plasma membeli 90% saham berhak suara Sell pada awal 2012 dengan biaya investasi Rp765.000.000,00. Selisih nilai dialokasikan ke Paten (10 tahun).
2) Pada tanggal 2 April 2012, Plasma menjual peralatan kepada Sell dengan harga Rp200 juta, harga perolehan peralatan Rp300 juta dan sudah disusutkan Rp80 jt..
 Peralatan tersebut masih dapat dipakai selama 5 tahun, dan disusutkan dengan menggunakan metode garis lurus tanpa nilai sisa.
3) Pada awal Juli 2012, Sell menerbitkan 8% obligasi Rp300 juta, masa jatuh tempo 5 tahun, pembayaran bunga tiap 1/7 dan 1/1. Tingkat bunga pasar 9%.
4) Pada tanggal 31 Desember 2012, Plasma membeli 25% obligasi Sell. Tingkat bunga pasar saat ini 9.5%.

(PERHITUNGAN NILAI KINI MENGGUNAKAN PEMBULATAN 4 ANGKA DI BELAKANG KOMA, DAN SAUDARA DIMINTA UNTUK MELENGKAPI KOLOM2 YG
DITEBALKAN).
 Consolidated
Financial Statement

aten (10 tahun).

udah disusutkan Rp80 jt..
unga pasar 9%.

GKAPI KOLOM2 YG