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Neraca Saldo Eliminasi Laba Rugi Laba ditahan Neraca Konsolidasi

Keterangan DoReMi LaSiDo D K D K D K D K
Kas 220,000 120,000 340,000
Piutang Usaha 240,000 140,000 26,000 354,000
Persediaan (1/1/2008) 360,000 300,000 4,000 656,000
Aktiva Tetap 960,000 360,000 1,320,000
Investasi Pada PT LaSiDo 508,800 - 508,800

Goodwill 96,000 4,000 92,000

Dividen 160,000 100,000 80,000 160,000
Dividen minoritas 20,000
Pembelian 1,520,000 500,000 100,000 1,920,000

Biaya Biaya 540,000 140,000 680,000

Biaya amortisasi goodwill 4,000 4,000

Pajak penghasilan 160,000 80,000 240,000

Total Debet 4,668,800 1,740,000
Persediaan (31/12/2008) 320,000 280,000 10,000 590,000
Hutang usaha 200,000 80,000 26,000 254,000
hutang Bank 4,000,000 160,000 560,000
Modal Saham 1,000,000 400,000 320,000 1,000,000
Modal Saham Minoritas 80,000
Laba ditahan (1/1/2008) 568,800 220,000 4,000 568,800
172,800
Laba ditahan minoritas 43,200
Penjualan 2,500,000 880,000 100,000 3,280,000

Total Kredit 4,668,800 1,740,000

Persediaan (31/12/2012) 320,000 280,000 10,000 590,000

Laba untuk mayoritas 343,200 343,200

laba untuk minoritas 26,800 26,800
laba ditahan mayoritas 752,000 752,000
laba ditahan minoritas 50,000 50,000

Total 732,800 732,800 3,870,000 3,870,000 982,000 982,000 2,696,000 2,696,000