DESY WULAN SUCI

31401900202
AKUNTANSI MURNI / KELAS SORE
Sutapa, SE.,M.Si.,Akt

PT Semar PT Bagong
ASET
Kas 2,500,000 250,000
Persediaan 2,000,000 1,000,000
Tanah 5,000,000 4,250,000
Gedung 7,000,000 4,500,000
Mesin 3,000,000 1,500,000
TOTAL ASET 19,500,000 11,500,000
Hutang dagang 3,000,000 200,000
Hutang wesel 1,500,000 300,000
Modal saham @1.000 10,000,000 10,000,000
Agio saham 2,000,000 500,000
Laba ditahan 3,000,000 500,000
TOTAL LIABILITAS 19,500,000 11,500,000

PT Semar PT Bagong
Laba 5,000,000 3,000,000
Deviden 2,000,000 1,000,000

PRESENTASE Lembar Saham Harga Pasar

70% 7,000 1,250
30% 2100 1,250

PT Semar & Perusahaa

Kertas Kerja Neraca Ko
Tuesday, December 3

REKENING PT. SEMAR PT. BAGONG

KAS (2,550,000) 250,000
Persediaan 2,000,000 1,000,000
Investasi Saham PT Bagong 8,750,000
70% X 10.000.000 Modal Saham PT Bagong
70 % X 500.000 Agio Saham PT Bagong
30% X 500.000 Laba Ditahan PT Bagong
Goodwill (Aset tidak Berwujud)
Tanah 5,000,000 4,250,000
Gedung 7,000,000 4,500,000
Mesin 3,000,000 1,500,000
TOTAL AKTIVA 23,200,000 11,500,000

Hutang Dagang 3,000,000 200,000

Hutang Wesel 1,500,000 300,000
Modal Saham PT.SEMAR 10,000,000
Agio Saham PT. SEMAR 2,000,000
Laba Ditahan PT.SEMAR 6,700,000
Modal Saham PT.BAGONG 10,000,000
70% X 10.000.000 Modal Saham PT Bagong
30% X 10.000.000
Agio saham PT.BAGONG 500,000
70 % X 500.000 Agio Saham PT Bagong
30 % X 500.000
Laba Ditaham PT.BAGONG 500,000
70% X 500.000 Laba Ditahan PT Bagong
30 % X 500.000
TOTAL PASIVA 23,200,000 11,500,000
 PT Bagong berdasar nilai wajar

250,000
1,250,000
4,000,000
5,000,000
1,000,000

250,000
250,000

Nilai
8,750,000
2,625,000

PT Semar & Perusahaan Anak

Kertas Kerja Neraca Konsolidasi
Tuesday, December 31, 2019

ELIMINASI NERACA KONSOLIDASI

D K D
(2,300,000)
3,000,000

7,000,000
350,000
 150,000
1,050,000
9,250,000
11,500,000
4,500,000

7,000,000

350,000

150,000

7,500,000 7,500,000 27,000,000

RACA KONSOLIDASI
K
 3,200,000
1,800,000
10,000,000
2,000,000
6,700,000

3,000,000

150,000

150,000
27,000,000
PT Semar membeli 7.000 lembar saham PT Bagong dengan haga pasar 1.250 / lembar.
Pembayaran dilakukan dengan secara tunai.

Pembelian 7.000 x 1.250 =

Control Interest 10.000 lembar

CI 7,000
10,000

JURNAL l
NAMA AKUN DEBIT
Investasi PT. Bagong Rp 8,750,000
Kas
Mencatat Transaksi Pembelian

Investasi PT.Bagong Rp 2,100,000

Kas
Mengakui hak atas laba

Kas Rp 700,000
Piutang Deviden PT Bagong Rp 700,000
Investasi PT Bagong
Mencatat Hak Pembagian Deviden dar anak perusahaan

R/E Rp 5,000,000
Laba Usaha
Mencatat Laba PT. Semar

R/E Rp 2,000,000
Hutang Deviden
Mencatat Hutang Deviden

KAS

PT Semar = Saldo awal

2.500.000 -8.750.000 +700.000 + 5.000.0000 -

PT Bagong = Saldo Awal +

Investasi
Laba Ditahan

PT Semar = Saldo awal + Laba Usaha + Pendapatan Deviden - Pembagian Deviden

3.000.000 + 5.000.000 +700.000

PT Bagong= Saldo awal + Laba Usaha - Pembagian Deviden

8,750,000
 X 100% = 70%

KREDIT
( 7.000 x 1.250 )
Rp 8,750,000

( 70% x Rp 3.000.000 )
Rp 2,100,000

( 70% X Rp 1.000.000)

Rp 1,400,000

Rp 5,000,000

Rp 2,000,000

.+. Jurnal
-8.750.000 +700.000 + 5.000.0000 - 2.000.0000
(2,550,000)

Laba PT Bagong - Deviden

250.000 + 3.000.000 - 1.000.000
2,250,000
 8,750,000

3.000.000 + 5.000.000 +700.000 - 2.000.000

6,700,000

500.000 +3.000.000 - 1.000.000

2,500,000