B.

KERTAS KERJA KONSOLIDASI 3 BAGIAN PER 31 DES 2018

Neraca Saldo
Akun
PT Mars
Laporan Laba Rugi
penjualan Rp 5,530,000,000
Beban pokok penjualan -Rp 2,745,000,000
Beban Operasi -Rp 800,000,000
Beban penyusutan -Rp 300,000,000
Bagian Laba atas PT Venus Rp 240,000,000
Laba Neto Konsolidasian Rp 1,925,000,000
Penghasilan kepentingan nonpengendali
Bagian Induk atas Laba Neto Rp 1,925,000,000

Laporan Perubahan Saldo Laba

Saldo awal saldo laba Rp 1,325,000,000
laba neto (dari atas) Rp 1,925,000,000
Dikurang : Dividen Diumumkan -Rp 400,000,000
Saldo laba akhir Rp 2,850,000,000

Laporan Posisi Keuangan

Kas Rp 1,327,500,000
Piutang usaha Rp 949,000,000
Persediaan Rp 700,000,000
Investasi pada PT Venus Rp 1,376,000,000
Tanah Rp 2,400,000,000
Bangunan Rp 3,000,000,000
Akum. Penyusutan -Rp 800,000,000
Total Aset Rp 8,952,500,000

Utang usaha Rp 1,302,500,000

Utang Obligasi Rp 1,800,000,000
Saham Biasa Rp 3,000,000,000
Saldo Laba (dari atas) Rp 2,850,000,000
Kepentingan Non Pengendali
Total Liabilitas dan Ekuitas Rp 8,952,500,000
Neraca Saldo Jurnal Eliminasi
Konsolidasi
PT Venus D K

Rp 1,300,000,000 Rp 160,000,000 Rp 6,990,000,000

-Rp 600,000,000 Rp 120,000,000 -Rp 3,225,000,000
-Rp 300,000,000 -Rp 1,100,000,000
-Rp 50,000,000 -Rp 350,000,000
Rp 240,000,000 Rp 480,000,000
Rp 350,000,000 Rp 400,000,000 Rp 120,000,000 Rp 2,795,000,000
Rp 70,000,000 -Rp 70,000,000
Rp 350,000,000 Rp 470,000,000 Rp 120,000,000 Rp 2,725,000,000

Rp 500,000,000 Rp 500,000,000 Rp 1,325,000,000

Rp 350,000,000 Rp 470,000,000 Rp 120,000,000 Rp 2,725,000,000
-Rp 80,000,000 Rp 80,000,000 -Rp 400,000,000
Rp 770,000,000 Rp 970,000,000 Rp 200,000,000 Rp 3,650,000,000

Rp 925,000,000 Rp 2,252,500,000
Rp 632,000,000 Rp 1,581,000,000
Rp 400,000,000 Rp 40,000,000 Rp 1,060,000,000
Rp 1,376,000,000 Rp -
Rp 800,000,000 Rp 3,200,000,000
Rp 460,000,000 Rp 3,460,000,000
-Rp 144,000,000 -Rp 944,000,000
Rp 3,073,000,000 Rp - Rp 1,416,000,000 Rp 10,609,500,000

Rp 547,000,000 Rp 1,849,500,000
Rp 756,000,000 Rp 2,556,000,000
Rp 1,000,000,000 Rp 1,000,000,000 Rp 3,000,000,000
Rp 770,000,000 Rp 970,000,000 Rp 200,000,000 Rp 2,850,000,000
Rp 354,000,000 Rp 354,000,000
Rp 3,073,000,000 Rp 1,970,000,000 Rp 554,000,000 Rp 10,609,500,000
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C. LAPORAN POSISI KEUANGAN KONSOLIDASIAN PER 31 DES 2018
ASET LIABILITAS DAN EKUITAS
Kas Rp 2,252,500,000 Utang usaha
Piutang usaha Rp 1,581,000,000 Utang obligasi
Persediaan Rp 1,060,000,000 Saham Biasa
Tanah Rp 3,200,000,000 Saldo Laba
Bangunan Rp 3,460,000,000 Kepentingan Non Pengendali
Akum. Penyusutan -Rp 944,000,000
Total Aset Rp 10,609,500,000 Total Liabilitas dan Ekuitas
Rp 1,849,500,000
Rp 2,556,000,000
Rp 3,000,000,000
Rp 2,850,000,000
Rp 354,000,000

Rp 10,609,500,000