KERTAS KERJA KONSOLIDASI

31 DESEMBER 2020

Adj and Elim Consolidated

Account P S
D K Statement
Income Statement
Sales
Gain on Land
Gain on Equipment
Income from S
Deviden income
COGS
Operating Expenses
Depreciation Expenses

Interest Expenses
NCI Expenses

Net Income

RE Statement
RE 1 Jan
Net Income
Dividend

RE 31 Des

Balance Sheet
Cash
Accounts Receivable
Interest Receivable
Inventory
Investment in S

Investment in P
Land
Building-net
Equipment
Acc. Depreciation Equipment
Patent
Total Assets

Accounts Payable
Other Liabilities
CS
RE 31 Des

NCI Equity, beginning

NCI Equity, ending
Total Liability & Equity
 KERTAS KERJA KONSOLIDASI
31 DESEMBER 2020

Adj and Elim Consolidated

Account P S
D K Statement
Income Statement
Sales
Gain on Land
Gain on Equipment
Income from S
Deviden income
COGS
Operating Expenses
Depreciation Expenses

Interest Expenses
NCI Expenses

Net Income

RE Statement
RE 1 Jan
Net Income
Dividend

RE 31 Des

Balance Sheet
Cash
Accounts Receivable
Interest Receivable
Inventory
Investment in S

Investment in P
Land
Building-net
Equipment
Acc. Depreciation Equipment
Patent
Total Assets

Accounts Payable
Other Liabilities
CS
RE 31 Des
Treasury Stock
NCI Equity, beginning
NCI Equity, ending

Total Liability & Equity

 KERTAS KERJA KONSOLIDASI
31 DESEMBER 2020

Adj and Elim Consolidated

Account P S
D K Statement
Income Statement
Sales 1,455,000 420,000 1,875,000
Gain on Land 15,000 15,000 0
Gain on Equipment 6,000 6,000 0
Income from S 86,484 86,484 0
Deviden income 12,000 12,000 0
COGS (700,000) (150,000) (850,000)
Operating Expenses (200,000) (90,000) (290,000)
Depreciation Expenses (70,000) (25,000) 12,000 2,000 (119,000)
18,000 4,000
Interest Expenses (11,000) (11,000)
NCI Expenses 18,516 (18,516)

Net Income 586,484 162,000 586,484

RE Statement
RE 1 Jan 450,000 200,000 200,000 450,000
Net Income 586,484 162,000 586,484
Dividend (108,000) (100,000) 90,000 (108,000)
10,000
RE 31 Des 928,484 262,000 928,484

Balance Sheet
Cash 350,000 307,000 657,000
Accounts Receivable 150,000 150,000 300,000
Interest Receivable 3,000 3,000
Inventory 390,000 197,000 587,000
Investment in S 538,484 100,000 8,484 0
630,000
Investment in P 100,000 100,000 0
Land 800,000 275,000 15,000 1,060,000
Building-net 700,000 175,000 4,000 40,000 839,000
Equipment 50,000 35,000 60,000 6,000 139,000
Acc. Depreciation Equipment (100,000) (10,000) 2,000 12,000 (120,000)
Patent 180,000 18,000 162,000
Total Assets 2,878,484 1,232,000 3,627,000

Accounts Payable 1,000,000 250,000 1,250,000

Other Liabilities 500,000 420,000 920,000
CS 450,000 300,000 300,000 450,000
RE 31 Des 928,484 262,000 928,484

NCI Equity, beginning 70,000 70,000

NCI Equity, ending 8,516 8,516
Total Liability & Equity 2,878,484 1,232,000 3,627,000