Perera 2 As 4 [Sure lene 6) __sr_Metnoo = = — “Ville 20% tegmblan + 100.000 i \wnpliedl Nalue = 195.000 “ _exa.oat — ~Ehuwas $= Me.c00 _ bass Value 18.900, — Alokost tu Usio Amonisasi —_Unawon. “tnveniory (under) 3000 detgual_di 916. (s.800) ie : Land _( over) (10.000) : Tax —to.o00} Buldmg (under) Ipo00 4 10 thn ‘1.0. i =a $.000 i we Parent ('c,000-5.090) _ 0.000 Sohn (2.000) 8000 4 - 3.000 Dk: a. Wwentoy, Devnaveam = i Reclted provi tole 4.000 2 ust Unrealized: "Progie Aotg.o =. thorgin ='70% x-60,000 + (2.000, es + Unrealized [profit 20H = 30% x 2.000 : 3600 7 -_ Lond. Downstream ate bIe/1e- Com land = 48.000 Horan \eeli = $0,000. Gain on sale = 5.009 ‘i 30.000, Gam < onsale = Is.000 aby Dap proie thu so 37 Bonds fayale , Uprteam _ : SB/FNG P-beli_Irarga 294-418 | (95%) a= 3.5. t0hun Nog 223. 74hn . Ps yes W% r Rs loo 3 = 347.034 Semiannually S: @giNuns 15% Nitw face valye_bond 400. wengquuakon wmusiodiexel SPV (3.56% 5% * 400-000; -400.000;0) = 347,534 Tobe) _amorsisasi_Pt_s Dae Cosh Paid (Toxo) nwrest expense Gs). Se Carry ny Aces alAlie O13. : 0: = is lin 344-034 ‘ANN 50,000 Beye _& a Son) 384.001 1AM 20.000 WAI bee wh. oe “e4ager o- 359,54) a f ta 0.000. * 1. 965,9 os vs 6.966554, 266,96 a ALA 20,000 7 8 ~ , A 7 AB8.01 393.994 sa lis 26.000 6 B.649.61 380,044 tinh 20.000 28.053, 33 8-652,23 a0. 627 ati [to 20.000 29. 309,43 5.302 ,23 4406.00 Scanned with CamScannerwre |_amortisash “Que _Cash_tererted (fermi tees revenue (6%) — Atoreration Cornying Amount alqie_ S _ ding cot 94.48 ale S000 __ 2.665, 0b 6b5 08 95.083, 08 vat $.000 5. 70U98, OU, 9B 96. 788.06 vis $00 S44, 12. say 28 96.535,35 yal $900 $992 gotl2 - 1 ya hs $,000 5.439, 65 839.65 28. 163,10 vale £000 5.890,03 0,03 9g. 054.14 a 5. 943,43 943,48 \00.000.57 Tahun 2016 + __Harga retieing bonds 94.418 - ——bv__bonds (5% 343 634) 26:59 loss_on RB (4.660) Te AL PeNYeSUAAN 9 ELINNINESY 2 a3 @ Tucnel_fenyesuaian y elimimesi dividend \ncome, NCL .expense L 1. Tnvesement in _S 14.600 RE, 1 Tan Re ayhayig ~ Dividend S Mir/g = Amortisast {nventory, 60.000 - 30,000 = 20000 Amortisasi building Amorsisosi__pavent _ - = — 80%x 99.000 = 14.600. <= 22.000 _ _a._Divdend Income S>-ay.000 OF) siti Avi = Dividend x ra Ge% x 40.000) Sonne ‘ 3 NG expense t She — - Owidend Taos 40.000) 6000 NU, 31 Des 091.44 NCL expencge = ati “ - Net Income, 86.5549 - tu. _ Amortisas building Q-000) Amorusas: parent (2.000) —_ _ Realised _equipmont (us) 50000 _ Bonds (us) 1908, 03 50.463,84 —> 20%%90.463,83 = 18.00.37 Scanned with CamScanneroR ea yeu — Eure ih mal_beny rd 1. 31 Des. NG, 31 Deg Thee Dope Cx 882) Equipment. ab tec. Depre Depresiasion. expense g Turnal_penyesucion Invention, Cos) : 4 Sales > 60.000. so is “ Wek Coos iy ry 8 Coes S. 3.600 Unrealized Be | laventory E = ie 2: RE, Oe >. 4,000 Pealied : “| @- a Se Bonds aul (25% x_266.500.35) 1.626, 69 si “| _ Re, t 3.926 ,93 Na, at Des S843 teal lwvectment in Bond (abel p_Wi/i8) 94.536.35 é A \nierect Income (5:404,9% t 5.943,18) Ms 2,2 = Re, W Jan > \.829,23. =H Nar, % Des . ‘ Balai ____leret “expense (26: Aa6tt 24.966, sca)aaet la. [mere Payable ao Uterest_tecdivalle: as © “unl renyesuoian Wwyestos, NU, du omovasasi a : mon Shock. rs 0.000 —_ 2 het Tan 1014 60.000 - _ — Unamorszed_excese 4.000 - ee Invecinent in Wk, GOO OO RL, Jaw 19-400 ~ Scanned with CamScanner‘ ! Pouleing 000 Pajens 9.000 _ : t and 0.000 2 |_, Unurtornaech _excoss 7.000 | WnOrHIIOkION exPense 1.000 1 fe ‘Building > i nin te. Amoraxaton expense > 2.000.) va Rasen | [ast |— 7 be |_ q |— . = ty v8 i 1 Sh - ~ b - Ga : bs he 7 | Re A Scanned with CamScannerNERTAS KERIA KONSOUDAS, [NERACA SALDO PER....2! 2044, se MetHOO Eiinash Debi ‘€0,000 3. 600, on. 1a_ Taco 433, 1 ast 24 000 2-000 n Ba, (25.000) 100) [15.1 100. t-000 350, Ae 27 | BSS 0% 60.000 5.000, (80.060) [aaa 459,22 A, 90) rE TO1.916,42 | 131. 030 se Reaivablel_$.000 | * (000 | 139.000, 000 | 10. Ty] 7-000 000 | 400. 10)] (129.000) |5.] 1.250 ef >-0¢ 12.080, 1] 1% my 39.000 | 206,95 |10, 100.0! 80.000. wart _| 250000 yaa, 74 | Ue g Foca, 4 [83. Oau ss Scanned with CamScanner(SRI, (ecb 6) Eouity Mottod _ Wife 9% _Kepernltece_ 100.000 _ \unplied _Nalue (00%) 25,00 - _ = _ Ekutos So = \Wo,090 : Erase Value, 15.000 4 hooray _ Alokasi_exass : = i: ~ Alokasi Usig__ Amortized (14). Unarnovirged (19) Ane, hhventory (under) 5.000 Lerqual di'20\G 5:00: ea = lang Cover) (10.000) ~ a (0.090) Building, (under) 10.000 10 thn @o00)_ 2.000 _lieoo Lenn. 10.000 5 thn (2.000) B.000___+( 2069] _ 4-000 (3.000 a.__Inveivtony , Downsivearn _ P 2017: Marin: 20% x 60.000 : (2.000 Unrealaed 3017: Kealied propy tole = 4.000 - 7 b. Land. Cownstream 6/efie > havga Land = $p.060_- Harga pokole = 45.000 - Gim_¢ 5.000 & _fquipmone. Upsiceamn Lnolle = haga equipment + 45.090 _Nilai_buley_+ 30.000 - Gain _= 15.000 maca_muryoot = 3 Yan. Realized | tahun 7 5.000 . Realited Hn ts Yi*SO00 s129 d. Bonds, Upstream a/tlic- Beli 25% onde , targa 94.418 Tem = 12%) Re 0% = S% + Bods payable saat cibeli berwilai__243- 024, (em 215%) 7 fz Bes thn = 7 4hn 30%, 12000 + 8.500 Nilai_fae value = 400.000 CRorhuungan sama seperti di Soq\_& Kasus) Tahuh Tole = Hava _voaring bonds. | 94. ate Bu” bonds (25% x 247.024) : 8b. 359 loss_on CRB 3.60 TURNAL CENYESVAIAN fy PUMINASL Gr Deombor 217) _ Turnol_peny ecaaion Meas, Nc, don dmordaci 1, Common ‘ 80-000 ee, Low v.000_ ae Unamoverzed excess 3.000 __s Nvecrment_tin $ Wbo0 _ a Nu, \ Jar _ 29.490 _ Ss Scanned with CamScannerfenecuaion (verity | Wy, Oounsteam 5 Stes > &. 00 _ - Coos. © 5 = 6. Cols >> 3.600 = wvenouy oy 7. lwwecement in S - > 4.000 . S _aohoial = Ces 4 7 - ~Tamal_ponyecuaion Vowels Oownstveau g. lvecrment in ¢ 5.000 land _Jurnal Penyecuaian aia Upsteaa.. 9. Weetmeng in S W000 NU, t Jan Lt . Ree. Oeprécation {.090 i Equspmone 000) 4 fee: Bepee Ss00e Deprecint fon expencer ~ Torna ecuarn bonds feel Upstream Bonds payable Lehx 66.506) | ON. 626, 64 Westen w “te 9 NA, IT Jan = 3873 = Tnvesiwiont tw bonds 1 Inerest Income _(S.404,08 + 5.349, 28) —__Investent_in_> —__ Nett Jan —— Injerest expense, (ur * (14 3.9,0r4 W-965,<6) Scanned with CamScannervwelaeress payable —_loierest_rereivable - -Junal_penyesuetan 4 ane 86. 55413 X 80 = Masbate, ——_ (s000) _ * 80 Avhortisaci_buildiug * patent _ % Reed poe is ay $000 * 80 = 4-000 Precomneal cezsgnition toss on RG us) 1.909% 90% 2 (9, Wyveciied Progis Wwwertouy (0S) (3.609 yo a) tated _ Pg enony (Os) — nee a ——* Recemeal + lnterect dere Wucome 2. Meme from > = 724479) = 3361,3 - Wease2F _ 2 1.909 ,03 _ NG evpence 18-099, 44 Ouidend 6 (20% x50.000) 6.008 NA, 3 Der. 12.097.94 Net lncome — 96,904,,8 ra _Amovicosi nalding, + patent (3.000) Reale equipumene uc) Sop Reventon! vecagniaon ‘oss on CRB (us) _1-909,03 mu to% : Na_expense __ 18.09.37 Scanned with CamScannerKERTAS KERJA KONSOLIDAS! NERACA SALDO PER ... SLE... 2NFonemmnnnnene Eyusty Method 1Or-O1G 9.2 5-000" 700000 29-000. 400.000, 000) ‘40.009 10-9, 596.5555 ROE) 100.00 wt _| "250.000. imal 4 jue) E28 Le Si TO, 120.005 2-000 40 120.000) 21.0307 PROAVES: 20.000. Sel. D6 80.000, Ves Deon 00 5-900 20 5.000 | 006 2] 2. ts 13 MWe k 5.000 w 5.92695 523,15 000 131 S600 31 3-600 3.1000, 15.000 2. [10.000 -TS.000 TT. RERETI Te) Sera aE[ Loop [Ge00 08 = aoe Is.009 9. 1900 100.005) a 400, 49, 12.692, : Scanned with CamScanner