PT.

Puan dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2012

Adjustment & Elimination

Accounts PT. Puan PT. Santi Consolidated
Debit Credit
Income Statement
Sales 1,000,000 650,000 1,650,000
Dividend Income 51,000 51,000 -
COGS 600,000 390,000 10,000 1,000,000
Depreciation Expense 37,000 30,000 1,000 66,000
Operating Expense 170,000 85,000 255,000
Other Operating Expense 53,000 25,000 78,000
NCI Share 16,650 16,650
Net Income 191,000 120,000 234,350
Retained Earnings, Begin 330,000 150,000 150,000 330,000
Dividend 100,000 60,000 51,000
9,000 100,000
Retained Earnings, End 421,000 210,000 464,350

Balance Sheet
Cash 65,000 50,000 115,000
Accounts Receivable 55,000 30,000 85,000
Dividend Receivable 51,000 51,000 -
Inventory 80,000 65,000 10,000 10,000 145,000
Supplies 14,750 5,000 19,750
Land 300,000 230,000 25,000 555,000
Building 200,000 100,000 1,000 10,000 291,000
Equipment 200,000 150,000 350,000
Investment in PT. Santi 340,000 340,000
-
Goodwill 25,000 25,000
Total Assets 1,305,750 630,000 1,585,750

Accounts Payable 140,750 40,000 180,750

Dividend Payable 60,000 51,000 9,000
Other Liabilities 144,000 120,000 264,000
Common Stock 600,000 200,000 200,000 600,000
Retained Earnings 421,000 210,000 464,350
NCI 60,000
7,650 67,650
Total Liabilities and Equity 1,305,750 630,000 1,585,750
539,650 539,650
 PT. Pantas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Pantas PT. Senyum Consolidated
Debit Credit
Income Statement
Sales 500,000 240,000 740,000
Dividend Income 32,000 32,000 -
COGS 340,000 120,000 460,000
Depreciation Expense 30,000 20,000 50,000
Operating Expense 60,000 40,000 13,000 113,000
Other Operating Expense 12,000 10,000 22,000
NCI Share 7,400 7,400
Net Income 90,000 50,000 87,600
Retained Earnings, Begin 300,000 200,000 200,000 300,000
Dividend 40,000 40,000 32,000
8,000 40,000
Retained Earnings, End 350,000 210,000 347,600

Balance Sheet
Cash 50,000 50,000 100,000
Accounts Receivable 60,000 30,000 90,000
Inventory 70,000 40,000 110,000
Supplies 16,000 5,000 21,000
Land 300,000 200,000 500,000
Building 200,000 100,000 300,000
Equipment 200,000 100,000 300,000
Investment in PT. Senyum 324,000 324,000
-
Patent 65,000 13,000 52,000
Total Assets 1,220,000 525,000 1,473,000

Accounts Payable 80,000 50,000 130,000

Dividend Payable 25,000 25,000
Other Liabilities 100,000 100,000 200,000
Common Stock 500,000 100,000 100,000 500,000
Paid-in Capital 190,000 40,000 40,000 190,000
Retained Earnings 350,000 210,000 347,600
NCI 600 81,000
80,400
Total Liabilities and Equity 1,220,000 525,000 1,473,000
458,000 458,000
PT. Pun membeli 80% saham beredar milik PT. Sun seharga Rp304.000,00. Akuisisi ini dilakukan pada tanggal 4
PT. Pun mengakui selisih nilai investasi di PT. Sun diakui sebagai:
- undervalued Inventory Rp20.000,00 (persediaan terjual semua pada akhir 2010);
- undervalued Land Rp40.000,00; dan
- overvalued Building Rp20.000,00 (gedung masih dapat dipakai 10 tahun lagi).

COST METHOD

PT. Pun dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Pun PT. Sun
Debit Credit
Income Statement
Sales 500,000 240,000
Dividend Income 32,000 32,000
COGS 340,000 120,000 20,000
Depreciation Expense 30,000 20,000 2,000
Operating Expense 60,000 40,000
Other Operating Expense 12,000 10,000
NCI Share 6,400
Net Income 90,000 50,000
Retained Earnings, Begin 300,000 200,000 200,000
Dividend 40,000 40,000 32,000
8,000
Retained Earnings, End 350,000 210,000

Balance Sheet
Cash 50,000 25,000
Accounts Receivable 60,000 30,000
Inventory 70,000 40,000 20,000 20,000
Supplies 16,000 5,000
Land 300,000 200,000 40,000
Building 200,000 100,000 2,000 20,000
Equipment 200,000 100,000
Investment in PT. Sun 304,000 304,000

Total Assets 1,200,000 500,000

Accounts Payable 60,000 50,000

Other Liabilities 100,000 100,000
Common Stock 500,000 100,000 100,000
Paid-in Capital 190,000 40,000 40,000
Retained Earnings 350,000 210,000
NCI 1,600 76,000

Total Liabilities and Equity 1,200,000 500,000

462,000 462,000

Investment Cost 380,000

(Rp304.000,00 ÷ 80%)
BV Net Assets - PT. Sun (340,000)
Unamortized Excess 40,000
Undervalued Inventory 20,000
Undervalued Land 40,000
Overvalued Building (20,000)

Capital Stock - PT. Sun 100,000

Paid-In Capital - PT. Sun 40,000
Retained Earnings - PT. Sun (1/4/2010) 200,000
Unamortized Excess 40,000
Investment in PT. Sun
NCI

Inventory 20,000
Land 40,000
Building
Unamortized Excess

Net Income - PT. Sun 50,000

Amortized Inventory (20,000)
Amortized Building 2,000
(Rp20.000,00 ÷ 10 tahun)
TOTAL 32,000
NCI Share (20%) 6,400

COGS 20,000
Inventory

Building 2,000
Depreciation Expense

Dividend Income 32,000

Dividend - PT. Sun

NCI 1,600
NCI Share 6,400
Dividend - PT. Sun
ni dilakukan pada tanggal 4 Januari 2010.

EQUITY METHOD

PT. Pun dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Consolidated Accounts PT. Pun PT. Sun
Debit
Income Statement
740,000 Sales 500,000 240,000
- Income from Investment 25,600 25,600
480,000 COGS 340,000 120,000 20,000
48,000 Depreciation Expense 30,000 20,000
100,000 Operating Expense 60,000 40,000
22,000 Other Operating Expense 12,000 10,000
6,400 NCI Share 6,400
83,600 Net Income 83,600 50,000
300,000 Retained Earnings, Begin 300,000 200,000 200,000
Dividend 40,000 40,000
40,000
343,600 Retained Earnings, End 343,600 210,000

Balance Sheet
75,000 Cash 50,000 25,000
90,000 Accounts Receivable 60,000 30,000
110,000 Inventory 70,000 40,000 20,000
21,000 Supplies 16,000 5,000
540,000 Land 300,000 200,000 40,000
282,000 Building 200,000 100,000 2,000
300,000 Equipment 200,000 100,000
Investment in PT. Sun 297,600 6,400
-
1,418,000 Total Assets 1,193,600 500,000

110,000 Accounts Payable 60,000 50,000

200,000 Other Liabilities 100,000 100,000
500,000 Common Stock 500,000 100,000 100,000
190,000 Paid-in Capital 190,000 40,000 40,000
 343,600 Retained Earnings 343,600 210,000
NCI 1,600
74,400
1,418,000 Total Liabilities and Equity 1,193,600 500,000
462,000

Investment in PT. Sun (1/4/2010) 304,000

Income from Investment 25,600
Dividend received (32,000)
Investment in PT. Sun (12/31/2010) 297,600

Capital Stock - PT. Sun

Paid-In Capital - PT. Sun
Retained Earnings - PT. Sun (1/4/2010)
Unamortized Excess
304,000 Investment in PT. Sun
76,000 NCI

Inventory
Land
20,000 Building
40,000 Unamortized Excess

Net Income - PT. Sun 50,000

Amortized Inventory (20,000)
Amortized Building 2,000
(Rp20.000,00 ÷ 10 tahun)
TOTAL 32,000
Income from Investment (80%) 25,600
NCI Share (20%) 6,400

COGS
20,000 Inventory

Building
2,000 Depreciation Expense

Investment in PT. Sun

32,000 Income from Investment
Dividend - PT. Sun

NCI
 NCI Share
8,000 Dividend - PT. Sun
an
asi

justment & Elimination

Consolidated
Credit

740,000
-
480,000
2,000 48,000
100,000
22,000
6,400
83,600
300,000
32,000
8,000 40,000
343,600

75,000
90,000
20,000 110,000
21,000
540,000
20,000 282,000
300,000
304,000
-
1,418,000

110,000
200,000
500,000
190,000
 343,600
76,000
74,400
1,418,000
462,000

100,000
40,000
200,000
40,000
304,000
76,000

20,000
40,000
20,000
40,000

20,000
20,000

2,000
2,000

6,400
25,600
32,000

1,600
6,400
8,000
PT. Pun membeli 80% saham beredar milik PT. Sun seharga Rp304.000,00. Akuisisi ini dilakukan pada tanggal 4
PT. Pun mengakui selisih nilai investasi di PT. Sun diakui sebagai:
- undervalued Inventory Rp20.000,00 (persediaan terjual semua pada akhir 2010);
- undervalued Land Rp40.000,00; dan
- overvalued Building Rp20.000,00 (gedung masih dapat dipakai 10 tahun lagi).
Nilai wajar investasi PT. Pun pada saham biasa PT. Sun pada akhir tahun meningkat menjadi Rp320.000,00.

COST METHOD

PT. Pun dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Pun PT. Sun
Debit Credit
Income Statement
Sales 500,000 240,000
Dividend Income 32,000 32,000
COGS 340,000 120,000 20,000
Depreciation Expense 30,000 20,000 2,000
Operating Expense 60,000 40,000
Other Operating Expense 12,000 10,000
NCI Share 6,400
Net Income 90,000 50,000
Retained Earnings, Begin 300,000 200,000 200,000
Dividend 40,000 40,000 32,000
8,000
Retained Earnings, End 350,000 210,000
OCI: Unrealized Increase 16,000 16,000

Balance Sheet
Cash 50,000 25,000
Accounts Receivable 60,000 30,000
Inventory 70,000 40,000 20,000 20,000
Supplies 16,000 5,000
Land 300,000 200,000 40,000
Building 200,000 100,000 2,000 20,000
Equipment 200,000 100,000
Investment in PT. Sun 320,000 304,000
16,000
Total Assets 1,216,000 500,000

Accounts Payable 60,000 50,000

Other Liabilities 100,000 100,000
Common Stock 500,000 100,000 100,000
Paid-in Capital 190,000 40,000 40,000
Retained Earnings 350,000 210,000
NCI 1,600 76,000

OCI: Unrealized Increase 16,000

Total Liabilities and Equity 1,216,000 500,000
462,000 478,000

Unrealized Increase 16,000

Investment in PT. Sun
ni dilakukan pada tanggal 4 Januari 2010.

menjadi Rp320.000,00.

EQUITY METHOD

PT. Pun dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Consolidated Accounts PT. Pun PT. Sun
Debit
Income Statement
740,000 Sales 500,000 240,000
- Income from Investment 25,600 25,600
480,000 COGS 340,000 120,000 20,000
48,000 Depreciation Expense 30,000 20,000
100,000 Operating Expense 60,000 40,000
22,000 Other Operating Expense 12,000 10,000
6,400 NCI Share 6,400
83,600 Net Income 83,600 50,000
300,000 Retained Earnings, Begin 300,000 200,000 200,000
Dividend 40,000 40,000
40,000
343,600 Retained Earnings, End 343,600 210,000
- OCI: Unrealized Increase 16,000 16,000

Balance Sheet
75,000 Cash 50,000 25,000
90,000 Accounts Receivable 60,000 30,000
110,000 Inventory 70,000 40,000 20,000
21,000 Supplies 16,000 5,000
540,000 Land 300,000 200,000 40,000
282,000 Building 200,000 100,000 2,000
300,000 Equipment 200,000 100,000
Investment in PT. Sun 313,600 6,400
-
1,418,000 Total Assets 1,209,600 500,000

110,000 Accounts Payable 60,000 50,000

200,000 Other Liabilities 100,000 100,000
 500,000 Common Stock 500,000 100,000 100,000
190,000 Paid-in Capital 190,000 40,000 40,000
343,600 Retained Earnings 343,600 210,000
NCI 1,600
74,400
- OCI: Unrealized Increase 16,000
1,418,000 Total Liabilities and Equity 1,209,600 500,000
462,000

Investment in PT. Sun (1/4/2010) without Unrealized Increase

Unrealized Increase
Investment in PT. Sun (12/31/2010)

Unrealized Increase
16,000 Investment in PT. Sun
an
asi

justment & Elimination

Consolidated
Credit

740,000
-
480,000
2,000 48,000
100,000
22,000
6,400
83,600
300,000
32,000
8,000 40,000
343,600
-

75,000
90,000
20,000 110,000
21,000
540,000
20,000 282,000
300,000
304,000
16,000 -
1,418,000

110,000
200,000
 500,000
190,000
343,600
76,000
74,400
-
1,418,000
478,000

297,600
16,000
313,600

16,000
16,000
PT. Puas membeli 70% saham beredar milik PT. Suka seharga Rp301.000,00. Akuisisi ini dilakukan pada tan
PT. Puas mengakui selisih nilai investasi di PT. Suka diakui sebagai:
- undervalued Inventory 20% (persediaan terjual semua pada akhir 2010);
- undervalued Land 50%; dan
- sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan 10 tahun lagi.

COST METHOD

PT. Puas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Puas PT. Suka
Debit Credit
Income Statement
Sales 1,200,000 600,000
Dividend Income 70,000 70,000
COGS 720,000 360,000 6,000
Depreciation Expense 37,000 30,000 900
Operating Expense 170,000 65,000
Other Operating Expense 53,000 25,000
NCI Share 33,930
Net Income 290,000 120,000
Retained Earnings, Begin 330,000 200,000 200,000
Dividend 70,000 100,000 70,000
30,000
Retained Earnings, End 550,000 220,000

Balance Sheet
Cash 58,000 50,000
Accounts Receivable 55,000 30,000
Dividend Receivable 56,000
Inventory 88,000 65,000 6,000 6,000
Supplies 15,000 5,000
Land 367,000 210,000 15,000
Building 200,000 100,000 9,000 900
Equipment 300,000 200,000
Investment in PT. Suka 301,000 301,000

Total Assets 1,440,000 660,000

Accounts Payable 70,000 40,000

Dividend Payable 80,000
Other Liabilities 120,000 120,000
Common Stock 700,000 200,000 200,000
Retained Earnings 550,000 220,000
NCI 129,000
3,930
Total Liabilities and Equity 1,440,000 660,000
540,830 540,830

Investment Cost 430,000

(Rp301.000,00 ÷ 70%)
BV Net Assets - PT. Suka (400,000)
Unamortized Excess 30,000
20% Undervalued Inventory 6,000
50% Undervalued Land 15,000
Undervalued Building 9,000

Capital Stock - PT. Suka 200,000

Retained Earnings - PT. Suka (1/4/2010) 200,000
Unamortized Excess 30,000
Investment in PT. Suka
NCI

Inventory 6,000
Land 15,000
Building 9,000
Unamortized Excess

Net Income - PT. Suka 120,000

Amortized Inventory (6,000)
Amortized Building (900)
(Rp9.000,00 ÷ 10 tahun)
TOTAL 113,100
NCI Share (30%) 33,930

COGS 6,000
Inventory

Depreciation Expense 900

Building

Dividend Income 80,000

Dividend - PT. Suka

NCI Share 33,930

Dividend - PT. Suka
NCI
si ini dilakukan pada tanggal 4 Januari 2010.

atkan 10 tahun lagi.

EQUITY METHOD

PT. Puas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Eliminatio

Consolidated Accounts PT. Puas PT. Suka
Debit
Income Statement
1,800,000 Sales 1,200,000 600,000
- Income from Investment 79,170 79,170
1,086,000 COGS 720,000 360,000 6,000
67,900 Depreciation Expense 37,000 30,000 900
235,000 Operating Expense 170,000 65,000
78,000 Other Operating Expense 53,000 25,000
33,930 NCI Share 33,930
299,170 Net Income 299,170 120,000
330,000 Retained Earnings, Begin 330,000 200,000 200,000
Dividend 70,000 100,000
70,000
559,170 Retained Earnings, End 559,170 220,000

Balance Sheet
108,000 Cash 58,000 50,000
85,000 Accounts Receivable 55,000 30,000
56,000 Dividend Receivable 56,000
153,000 Inventory 88,000 65,000 6,000
20,000 Supplies 15,000 5,000
592,000 Land 367,000 210,000 15,000
308,100 Building 200,000 100,000 9,000
500,000 Equipment 300,000 200,000
Investment in PT. Suka 310,170
-
1,822,100 Total Assets 1,449,170 660,000

110,000 Accounts Payable 70,000 40,000

80,000 Dividend Payable 80,000
240,000 Other Liabilities 120,000 120,000
700,000 Common Stock 700,000 200,000 200,000
559,170 Retained Earnings 559,170 220,000
NCI
132,930
1,822,100 Total Liabilities and Equity 1,449,170 660,000
550,000

Investment in PT. Suka (1/4/2010) 301,000

Income from Investment 79,170
Dividend received (70,000)
Investment in PT. Suka (12/31/2010) 310,170

Capital Stock - PT. Suka

Retained Earnings - PT. Suka (1/4/2010)
Unamortized Excess
301,000 Investment in PT. Suka
129,000 NCI

Inventory
Land
Building
30,000 Unamortized Excess

Net Income - PT. Suka 120,000

Amortized Inventory (6,000)
Amortized Building (900)
(Rp9.000,00 ÷ 10 tahun)
TOTAL 113,100
Income from Investment (70%) 79,170
NCI Share (30%) 33,930

COGS
6,000 Inventory

Depreciation Expense
900 Building

Income from Investment

80,000 Dividend - PT. Suka
Investment in PT. Suka

NCI Share
30,000 Dividend - PT. Suka
3,930 NCI
an
asi

justment & Elimination

Consolidated
Credit

1,800,000
-
1,086,000
67,900
235,000
78,000
33,930
299,170
330,000
70,000
30,000 70,000
559,170

108,000
85,000
56,000
6,000 153,000
20,000
592,000
900 308,100
500,000
301,000
9,170 -
1,822,100

110,000
80,000
240,000
700,000
559,170
129,000
3,930 132,930
 1,822,100
550,000

200,000
200,000
30,000
301,000
129,000

6,000
15,000
9,000
30,000

6,000
6,000

900
900

79,170
70,000
9,170

33,930
30,000
3,930
PT. Puas membeli 70% saham beredar milik PT. Suka seharga Rp301.000,00. Akuisisi ini dilakukan pada tan
PT. Puas mengakui selisih nilai investasi di PT. Suka diakui sebagai:
- undervalued Inventory 20% (persediaan terjual semua pada akhir 2010);
- undervalued Land 50%; dan
- sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan 10 tahun lagi.

COST METHOD

PT. Puas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Puas PT. Suka
Debit Credit
Income Statement
Sales 1,200,000 600,000
Dividend Income 70,000 70,000
COGS 720,000 360,000 6,000
Depreciation Expense 37,000 30,000 900
Operating Expense 170,000 65,000
Other Operating Expense 53,000 25,000
NCI Share 33,930
Net Income 290,000 120,000
Retained Earnings, Begin 330,000 200,000 200,000
Dividend 70,000 100,000 70,000
30,000
Retained Earnings, End 550,000 220,000
OCI: Unrealized Decrease (15,000) (15,000)

Balance Sheet
Cash 58,000 50,000
Accounts Receivable 55,000 30,000
Dividend Receivable 56,000
Inventory 88,000 65,000 6,000 6,000
Supplies 15,000 5,000
Land 367,000 210,000 15,000
Building 200,000 100,000 9,000 900
Equipment 300,000 200,000
Investment in PT. Suka 286,000 15,000 301,000

Total Assets 1,425,000 660,000

Accounts Payable 70,000 40,000

Dividend Payable 80,000
Other Liabilities 120,000 120,000
Common Stock 700,000 200,000 200,000
Retained Earnings 550,000 220,000
NCI 129,000
 3,930
OCI: Unrealized Decrease (15,000)
Total Liabilities and Equity 1,425,000 660,000

Investment in PT. Suka 15,000

Unrealized Decrease
si ini dilakukan pada tanggal 4 Januari 2010.

atkan 10 tahun lagi.

EQUITY METHOD

PT. Puas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Eliminatio

Consolidated Accounts PT. Puas PT. Suka
Debit
Income Statement
1,800,000 Sales 1,200,000 600,000
- Income from Investment 79,170 79,170
1,086,000 COGS 720,000 360,000 6,000
67,900 Depreciation Expense 37,000 30,000 900
235,000 Operating Expense 170,000 65,000
78,000 Other Operating Expense 53,000 25,000
33,930 NCI Share 33,930
299,170 Net Income 299,170 120,000
330,000 Retained Earnings, Begin 330,000 200,000 200,000
Dividend 70,000 100,000
70,000
559,170 Retained Earnings, End 559,170 220,000
- OCI: Unrealized Decrease (15,000)

Balance Sheet
108,000 Cash 58,000 50,000
85,000 Accounts Receivable 55,000 30,000
56,000 Dividend Receivable 56,000
153,000 Inventory 88,000 65,000 6,000
20,000 Supplies 15,000 5,000
592,000 Land 367,000 210,000 15,000
308,100 Building 200,000 100,000 9,000
500,000 Equipment 300,000 200,000
Investment in PT. Suka 295,170 15,000
-
1,822,100 Total Assets 1,434,170 660,000

110,000 Accounts Payable 70,000 40,000

80,000 Dividend Payable 80,000
240,000 Other Liabilities 120,000 120,000
700,000 Common Stock 700,000 200,000 200,000
559,170 Retained Earnings 559,170 220,000
NCI
 132,930
- OCI: Unrealized Decrease (15,000)
1,822,100 Total Liabilities and Equity 1,434,170 660,000

Investment in PT. Suka (1/4/2010) without Unrealized Decrease

Unrealized Decrease
Investment in PT. Suka (12/31/2010)

Investment in PT. Suka

15,000 Unrealized Decrease
an
asi

justment & Elimination

Consolidated
Credit

1,800,000
-
1,086,000
67,900
235,000
78,000
33,930
299,170
330,000
70,000
30,000 70,000
559,170
(15,000) -

108,000
85,000
56,000
6,000 153,000
20,000
592,000
900 308,100
500,000
301,000
9,170 -
1,822,100

110,000
80,000
240,000
700,000
559,170
129,000
 3,930 132,930
-
1,822,100

310,170
(15,000)
295,170

15,000
15,000
PT. Puas membeli 70% saham beredar milik PT. Suka seharga Rp301.000,00. Akuisisi ini dilakukan pada tan
PT. Puas mengakui selisih nilai investasi di PT. Suka diakui sebagai:
- undervalued Inventory 20% (persediaan terjual semua pada akhir 2010);
- undervalued Land 50%; dan
- sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan 10 tahun lagi.

COST METHOD

PT. Puas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Puas PT. Suka
Debit Credit
Income Statement
Sales 1,200,000 600,000
Dividend Income 70,000 70,000
COGS 720,000 360,000 6,000
Depreciation Expense 37,000 30,000 900
Operating Expense 170,000 65,000
Other Operating Expense 53,000 25,000
Unrealized Loss 15,000 15,000
NCI Share 33,930
Net Income 275,000 120,000
Retained Earnings, Begin 330,000 200,000 200,000
Dividend 70,000 100,000 70,000
30,000
Retained Earnings, End 535,000 220,000

Balance Sheet
Cash 58,000 50,000
Accounts Receivable 55,000 30,000
Dividend Receivable 56,000
Inventory 88,000 65,000 6,000 6,000
Supplies 15,000 5,000
Land 367,000 210,000 15,000
Building 200,000 100,000 9,000 900
Equipment 300,000 200,000
Investment in PT. Suka 286,000 15,000 301,000

Total Assets 1,425,000 660,000

Accounts Payable 70,000 40,000

Dividend Payable 80,000
Other Liabilities 120,000 120,000
Common Stock 700,000 200,000 200,000
Retained Earnings 535,000 220,000
NCI 129,000
 3,930
Total Liabilities and Equity 1,425,000 660,000
555,830 555,830

Investment in PT. Suka 15,000

Unrealized Loss
si ini dilakukan pada tanggal 4 Januari 2010.

atkan 10 tahun lagi.

EQUITY METHOD

PT. Puas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Eliminatio

Consolidated Accounts PT. Puas PT. Suka
Debit
Income Statement
1,800,000 Sales 1,200,000 600,000
- Income from Investment 79,170 79,170
1,086,000 COGS 720,000 360,000 6,000
67,900 Depreciation Expense 37,000 30,000 900
235,000 Operating Expense 170,000 65,000
78,000 Other Operating Expense 53,000 25,000
- Unrealized Loss 15,000
33,930 NCI Share 33,930
299,170 Net Income 284,170 120,000
330,000 Retained Earnings, Begin 330,000 200,000 200,000
Dividend 70,000 100,000
70,000
559,170 Retained Earnings, End 544,170 220,000

Balance Sheet
108,000 Cash 58,000 50,000
85,000 Accounts Receivable 55,000 30,000
56,000 Dividend Receivable 56,000
153,000 Inventory 88,000 65,000 6,000
20,000 Supplies 15,000 5,000
592,000 Land 367,000 210,000 15,000
308,100 Building 200,000 100,000 9,000
500,000 Equipment 300,000 200,000
Investment in PT. Suka 295,170 15,000
-
1,822,100 Total Assets 1,434,170 660,000

110,000 Accounts Payable 70,000 40,000

80,000 Dividend Payable 80,000
240,000 Other Liabilities 120,000 120,000
700,000 Common Stock 700,000 200,000 200,000
559,170 Retained Earnings 544,170 220,000
NCI
 132,930
1,822,100 Total Liabilities and Equity 1,434,170 660,000
565,000

Investment in PT. Suka

15,000 Unrealized Loss
an
asi

justment & Elimination

Consolidated
Credit

1,800,000
-
1,086,000
67,900
235,000
78,000
15,000 -
33,930
299,170
330,000
70,000
30,000 70,000
559,170

108,000
85,000
56,000
6,000 153,000
20,000
592,000
900 308,100
500,000
301,000
9,170 -
1,822,100

110,000
80,000
240,000
700,000
559,170
129,000
 3,930 132,930
1,822,100
565,000

15,000
15,000
 PT. Pas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Pas PT. Sas Consolidated
Debit Credit
Income Statement
Sales 1,000,000 500,000 1,500,000
Dividend Income 45,000 45,000 -
COGS 600,000 300,000 7,500 907,500
Depreciation Expense 37,000 30,000 67,000
Operating Expense 170,000 65,000 500 235,500
Other Operating Expense 53,000 25,000 78,000
NCI Share 18,000 18,000
Net Income 185,000 80,000 194,000
Retained Earnings, Begin 330,000 150,000 150,000 330,000
Dividend 100,000 60,000 45,000
15,000 100,000
Retained Earnings, End 415,000 170,000 424,000

Balance Sheet
Cash 65,000 50,000 115,000
Accounts Receivable 55,000 30,000 85,000
Dividend Receivable 30,000 30,000
Inventory 80,000 65,000 7,500 7,500 145,000
Supplies 14,750 5,000 19,750
Land 300,000 170,000 12,500 482,500
Building 200,000 100,000 300,000
Equipment 200,000 150,000 350,000
Investment in PT. Sas 281,250 281,250
-
Patent 5,000 500 4,500
Total Assets 1,226,000 570,000 1,531,750

Accounts Payable 70,000 40,000 110,000

Dividend Payable 40,000 40,000
Other Liabilities 141,000 120,000 261,000
Common Stock 600,000 200,000 200,000 600,000
Retained Earnings 415,000 170,000 424,000
NCI 93,750
3,000 96,750
Total Liabilities and Equity 1,226,000 570,000 1,531,750
446,000 446,000
 PT. Pas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2011

Adjustment & Elimination

Accounts PT. Pas PT. Sas Consolidated
Debit Credit
Income Statement
Sales 1,200,000 700,000 1,900,000
Dividend Income 67,500 67,500 -
COGS 720,000 420,000 1,140,000
Depreciation Expense 37,000 30,000 67,000
Operating Expense 177,500 65,000 500 243,000
Other Operating Expense 53,000 35,000 88,000
NCI Share 37,375 37,375
Net Income 280,000 150,000 324,625
Retained Earnings, Begin 415,000 170,000 170,000 9,000 424,000
Dividend 150,000 90,000 67,500
22,500 150,000
Retained Earnings, End 545,000 230,000 598,625

Balance Sheet
Cash 71,500 55,000 126,500
Accounts Receivable 65,000 45,000 110,000
Dividend Receivable 37,500 37,500
Inventory 100,000 85,000 185,000
Supplies 14,750 5,000 19,750
Land 400,000 200,000 12,500 612,500
Building 200,000 100,000 300,000
Equipment 200,000 160,000 360,000
Investment in PT. Sas 281,250 9,000 290,250
-
Patent 4,500 500 4,000
Total Assets 1,370,000 650,000 1,755,250

Accounts Payable 75,000 60,000 135,000

Dividend Payable 50,000 50,000
Other Liabilities 150,000 110,000 260,000
Common Stock 600,000 200,000 200,000 600,000
Retained Earnings 545,000 230,000 598,625
NCI 96,750
14,875 111,625
Total Liabilities and Equity 1,370,000 650,000 1,755,250
501,375 501,375