NAMA: PRAMYOGA WILYAKA

NIM: 20170100141

kasus 1
A.
5,000 lbr saham x 10,000 = 50,000,000

inv. Pt. bunda 100,000,000

modal saham 50,000,000
agio saham 20,000,000
laba ditahan 30,000,000

B.
sebelum sesudah
modal saham 100,000,000 150,000,000
agio saham 10,000,000 30,000,000
laba ditahan 50,000,000 80,000,000
160,000,000 260,000,000

C.
kas 15,000,000
piutang 25,000,000
persediaan 40,000,000
aktiva tetap 60,000,000
aktiva lain 10,000,000
hutang dagang 20,000,000
hutang bank 30,000,000
investasi pt.bunda 100,000,000

D.
hutang dagang 20,000,000
hutang bank 30,000,000
modal saham 50,000,000
agio saham 20,000,000
laba ditahan 30,000,000
kas 15,000,000
piutang 25,000,000
persediaan 40,000,000
aktiva tetap 60,000,000
aktiva lain 10,000,000

E.
keterangan pt.bunda pt.ananda lap keu konsilidasi
kas 25,000,000 15,000,000 40,000,000
piutang 35,000,000 25,000,000 60,000,000
persediaan 40,000,000 40,000,000 80,000,000
aktiva tetap 80,000,000 60,000,000 140,000,000
aktiva lain 20,000,000 10,000,000 30,000,000
total aktiva 200,000,000 150,000,000 350,000,000

hutang dagang 15,000,000 20,000,000 35,000,000

hutang bank 25,000,000 30,000,000 55,000,000
modal saham 100,000,000 50,000,000 150,000,000
agio saham 10,000,000 20,000,000 30,000,000
laba ditahan 50,000,000 30,000,000 80,000,000
total pasiva 200,000,000 150,000,000 350,000,000

kasus 3
A.
6,000 lbr saham x 10,000 = 60,000,000

inv. Pt. bunda 100,000,000

modal saham 60,000,000
agio saham 10,000,000
laba ditahan 30,000,000

B.
sebelum sesudah
modal saham 100,000,000 160,000,000
agio saham 10,000,000 20,000,000
laba ditahan 50,000,000 80,000,000
160,000,000 260,000,000

C.
kas 15,000,000
piutang 25,000,000
persediaan 40,000,000
aktiva tetap 60,000,000
aktiva lain 10,000,000
hutang dagang 20,000,000
hutang bank 30,000,000
investasi pt.bunda 100,000,000

D.
hutang dagang 20,000,000
hutang bank 30,000,000
modal saham 60,000,000
agio saham 10,000,000
laba ditahan 30,000,000
 kas 15,000,000
piutang 25,000,000
persediaan 40,000,000
aktiva tetap 60,000,000
aktiva lain 10,000,000

E.
keterangan pt.bunda pt.ananda lap keu konsilidasi
kas 25,000,000 15,000,000 40,000,000
piutang 35,000,000 25,000,000 60,000,000
persediaan 40,000,000 40,000,000 80,000,000
aktiva tetap 80,000,000 60,000,000 140,000,000
aktiva lain 20,000,000 10,000,000 30,000,000
total aktiva 200,000,000 150,000,000 350,000,000

hutang dagang 15,000,000 20,000,000 35,000,000

hutang bank 25,000,000 30,000,000 55,000,000
modal saham 100,000,000 60,000,000 160,000,000
agio saham 10,000,000 10,000,000 20,000,000
laba ditahan 50,000,000 30,000,000 80,000,000
total pasiva 200,000,000 150,000,000 350,000,000
kasus 2
A.
7,000 lbr saham x 10,000 = 70,000,000

inv. Pt. bunda 100,000,000

modal saham 70,000,000
laba ditahan 30,000,000

B.
sebelum sesudah
modal saham 100,000,000 170,000,000
agio saham 10,000,000 10,000,000
laba ditahan 50,000,000 80,000,000
160,000,000 260,000,000

C.
kas 15,000,000
piutang 25,000,000
persediaan 40,000,000
aktiva tetap 60,000,000
aktiva lain 10,000,000
hutang dagang 20,000,000
hutang bank 30,000,000
investasi pt.bunda 100,000,000

D.
hutang dagang 20,000,000
hutang bank 30,000,000
modal saham 70,000,000
laba ditahan 30,000,000
kas 15,000,000
piutang 25,000,000
persediaan 40,000,000
aktiva tetap 60,000,000
aktiva lain 10,000,000

E.
keterangan pt.bunda pt.ananda lap keu konsilidasi
kas 25,000,000 15,000,000 40,000,000
piutang 35,000,000 25,000,000 60,000,000
persediaan 40,000,000 40,000,000 80,000,000
aktiva tetap 80,000,000 60,000,000 140,000,000
aktiva lain 20,000,000 10,000,000 30,000,000
total aktiva 200,000,000 150,000,000 350,000,000

hutang dagang 15,000,000 20,000,000 35,000,000

hutang bank 25,000,000 30,000,000 55,000,000
modal saham 100,000,000 70,000,000 170,000,000
agio saham 10,000,000 - 10,000,000
laba ditahan 50,000,000 30,000,000 80,000,000
total pasiva 200,000,000 150,000,000 350,000,000
Posisi Keuangan setelah kepemilikan 70% o
SJ
Aktiva Passiva
Kas 2,750,000 Hutang Dagang 3,250,000
Persediaan 3,250,000 Hutang Wesel 5,250,000
KHPDNB - Modal
Tanah 8,720,000 Modal Saham 15,000,000
Gedung 11,650,000 Agio Saham 2,000,000
Mesin 3,930,000 Laba Ditahan 3,000,000
KHPDNB - Modal
Tanah 8,720,000 Modal Saham 15,000,000
Gedung 11,650,000 Agio Saham 2,000,000
Mesin 3,930,000 Laba Ditahan 3,000,000

Hak Prshn Anak

Modal Saham 2,000,000
Agio Saham 150,000
Laba Ditahan 150,000
Total Aktiva 30,300,000 Total Hutang & Modal 30,800,000
likan 70% oleh PT
 3,250,000
5,250,000

15,000,000
2,000,000
3,000,000
15,000,000
2,000,000
3,000,000

2,000,000
150,000
150,000
30,800,000