TUGAS AKHIR

TAHUN AKADEMIK 2021/2022

1. Buatlah kertas kerja 3 bagian tahun 2022. (Bobot 40%)

PT DAMAR & SUBSIDIARY, PT SONAR, CONSOLIDATION WORKSHEET
For The Year Ended December, 2022 (In Rupiah)
Pos PT Damar PT Sonar Adjustment & Elimination Consolidated Statement
Debit Kredit Debit Kredit Debit Kredit Debit Kredit
Cash & Account Receivable 112,000,000 30,000,000 142,000,000
Inventory 200,000,000 100,000,000 300,000,000
Land 50,000,000 80,000,000 5,000,000 125,000,000
Goodwill 10,000,000 10,000,000
Building & Equipment 600,000,000 160,000,000 6,000,000 766,000,000
Investment on PT Sonar/sub.comp 190,000,000 225,000,000 35,000,000
Cost of goods sale and service 130,000,000 75,000,000 205,000,000
Depreciation & amortitation 15,000,000 20,000,000 35,000,000
Other Expense 25,000,000 6,000,000 31,000,000
Declare Deviden 20,000,000 7,000,000 27,000,000
Accum. Depreciation 200,000,000 50,000,000 250,000,000
Account Payable 20,000,000 25,000,000 45,000,000
Bond Payable 100,000,000 7,000,000 107,000,000
Common Stock 400,000,000 90,000,000 140,000,000 350,000,000
Retained Earning 300,000,000 100,000,000 30,000,000 370,000,000
Sales 250,000,000 206,000,000 456,000,000
Gain on equipment sale 15,000,000 15,000,000
Loss on equipment sale 6,000,000 6,000,000
Gain on land sale 5,000,000 5,000,000
Income from subsidiary company 57,000,000 51,300,000 5,700,000
Dividend Income 6,300,000 6,300,000
Net Profit Income 1,400,000
Total 1,342,000,000 1,342,000,000 478,000,000 478,000,000 242,300,000 242,300,000 1,646,700,000 1,646,700,000