REKENING PT Maju PT Jaya

Nilai Buku Nilai Pasar Nilai Buku Nilai Pasar Selisih

Kas 87,000 87,000 23,000 23,000 -
Piutang Dagang 243,000 239,000 78,000 78,000 -
Persediaan 598,000 598,000 153,000 143,000 -10,000
Peralatan 876,000 904,000 281,000 265,000 -16,000
Bangunan 1,536,000 1,832,000 337,000 381,000 44,000
Tanah 1,390,000 1,830,000 433,000 510,000 77,000
-
Total Aset 4,730,000 5,490,000 1,305,000 1,400,000

Hutang Dagang 240,000 68,000 68,000 -

Hutang Obligasi 400,000 118,000 120,000 -2,000
Modal Saham @ Rp 1.000/lbr 1,480,000 360,000
Agio Saham 2,072,000 540,000
Laba Ditahan 538,000 219,000
Total Liabilitas & Ekuitas 4,730,000 0 1,305,000 188,000

COST 1230000 Kas

Utg ob 480000
Saham 750000

NBAB 1,119,000
SELISIH 111,000

REVALUASI 93,000
GOODWILL 18,000

Lap Keuangan Gabungan

REKENING Laporan Keuangan Jurnal Peny
PT Maju PT Jaya D K LKK
Kas 32,000 23,000 55,000
Piutang Dagang 243,000 78,000 321,000
Persediaan 598,000 153,000 10,000 741,000
Peralatan 876,000 281,000 16,000 1,141,000
Bangunan 1,536,000 337,000 44,000 1,917,000
Tanah 1,390,000 433,000 77,000 1,900,000
Invest 1,230,000 1,230,000 0
Selisih 111,000 111,000 0
Goodwill 18,000 18,000
Total Aset 5,905,000 1,305,000 7,210,000

Hutang Dagang 240,000 68,000 308,000

Hutang Obligasi 880,000 118,000 2,000 1,000,000
Modal Saham @ Rp 1.000/lbr 1,780,000 360,000 2,140,000
Agio Saham 2,487,000 540,000 3,027,000
Laba Ditahan 518,000 219,000 737,000
Total Liabilitas & Ekuitas 5,905,000 1,305,000 7,210,000
- JURNAL PENGAKUAN
- Invest 1230000
Agio 450000
Modal Saham 300000
Utg obligasi 480000
Kas 0
-
Agio saham 35000
Laba ditahan 20000
- Kas 55000
Utg ob

JURNAL ELIM
Modal saham 360,000
Agio Saham 540,000
Laba ditahan 219,000
Selisih 111,000
Invest 1230000

Persd 10,000
Peralatan 16,000
Bangunan 44,000
Tanah 77,000
Utg obligasi 2,000
Goodwill 18,000
Selisih 111,000