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    Jawaban No 9 Workbook 1

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    Maurizka Ardea
    PT Parama and its subsidiaries Sam and Tam prepared a consolidated balance sheet and income statement as of December 31, 2020. After consolidating financial statements and eliminating entries, the group reported total sales of Rp2,100 billion, net income of Rp568 billion, total assets of Rp1,817 billion, and total equity of Rp1,888.8 billion.

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    Jawaban No 9 Workbook 1

    Uploaded by

    Maurizka Ardea
    22 views7 pages
    PT Parama and its subsidiaries Sam and Tam prepared a consolidated balance sheet and income statement as of December 31, 2020. After consolidating financial statements and eliminating entries, the group reported total sales of Rp2,100 billion, net income of Rp568 billion, total assets of Rp1,817 billion, and total equity of Rp1,888.8 billion.

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    499617_jawaban no 9 workbook 1.xlsx

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    PT Parama and its subsidiaries Sam and Tam prepared a consolidated balance sheet and income statement as of December 31, 2020. After consolidating financial statements and eliminating entries, the group reported total sales of Rp2,100 billion, net income of Rp568 billion, total assets of Rp1,817 billion, and total equity of Rp1,888.8 billion.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    22 views7 pages

    Jawaban No 9 Workbook 1

    Uploaded by

    Maurizka Ardea
    PT Parama and its subsidiaries Sam and Tam prepared a consolidated balance sheet and income statement as of December 31, 2020. After consolidating financial statements and eliminating entries, the group reported total sales of Rp2,100 billion, net income of Rp568 billion, total assets of Rp1,817 billion, and total equity of Rp1,888.8 billion.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 7

    PT Parama dan Anak Perusahaan

    Kertas Kerja Konsolidasi


    Per 31 Desember 2020
    (dalam juta rupiah)

    Adjustment &
    eliminations

    Account Par Sam Tam Debit Credit


    Income Statement:
    Sales 900 700 500
    Income from Sam 202.32 202.32
    Income from Tam 65.8 18.8 84.6
    Cost of Sales -450 -350 -250
    Other expenses -182 -142 -150 -8
    NCI Expense S -22.48
    NCI Expense T -9.4
    Net income 536.12 226.8 100
    Retained earnings
    Retained earnings, beginning 200 180 120 300
    Add: net income 536.12 226.8 100
    Deduct: Dividend -336.12 -136.8 -60 196.8

    Retained earnings, ending 400 270 160


    Balance sheet:
    Cash 47 46 15
    Account Receivable 43 60 30
    Inventories 110 100 55
    Plant Asset-net 185 584 500 20 2
    Patent 30 6
    Investment in Sam 709.2 709.2
    Investment in Tam 70% 408.8 408.8
    Investment in Tam 20% 110.8 110.8

    Total Assets 1503 900.8 600


    Account Payable 200 130 40
    Capital stock 800 500 400 900
    Retained earnings 400 270 160
    NCI Beginning 131
    NCI Ending 12.2
    Total liabilities & equities 1400 900 600

    Jurnal
    a Capital Stock T 400
    R/E Beginning T 120
    Paten 30
    Investment in T 70% 385 Paten antara P-T dari induk ke anak ke cu
    Investment in T 20% 104
    NCI Beginning 61

    b Capital Stock S 500


    R/E Beginning S 180 asumsi pakai yang di soal cuy
    Equipment 20 dari induk ke anak sajo
    Investment in S 90% 630
    NCI Beginning 70

    c Income from T 70% 65.8


    Dividend 42
    Investment in T 70% 23.8

    d Income from T 20% 18.8


    Dividend 12
    Investment in T 20% 6.8

    e Income from S 90% 202.32


    Dividend 123.12
    Investment in S 90% 79.2

    f NCI Expense T 9.4


    Dividend 6 Kepemilikan NCI 100%-70%-20%
    NCI ending 3.4

    g NCI Expense S 22.48


    Dividend 13.68 Kepemilikan NCI 100%-90%
    NCI ending 8.8

    h Other Expense 8
    Equipment 2
    Patent 6
    Consolida
    ted
    statement
    s

    2100 Induk (90%) Anak (70%)


    0
    0 Pendapatan terpisah (PT) 268 208
    -1050 Amortisasi paten
    -482 Jumlah Sementara 268 208
    -22.48 Alokasi PT T ke PT P dan PT S
    -9.4 70%x94 65.8
    536.12 20%x94 18.8
    Jumlah sementara 333.8 226.8
    200 Amortisasi equipment -2
    536.12 Jumlah sementara 333.8 224.8
    -336.12 Alokasi PT Anak ke Induk
    90% x 224,8 202.32 -202.32
    400 Laba konsolidasi 536.12

    108 Laba untuk non pengendali 22.48


    133
    265
    1287
    24
    0
    0
    0

    1817
    370
    800
    400

    143.2
    1713.2 103.8

    dari induk ke anak ke cucu


    kai yang di soal cuy
    dari induk ke anak sajo
    Cucu

    100
    -6 30/5thn 30 dari excess
    94

    -65.8
    -18.8
    9.4
    20/10 thn 20 dari excess
    9.4

    9.4
    PT Parama dan Anak Perusahaan
    Kertas Kerja Konsolidasi
    Per 31 Desember 2020
    (dalam juta rupiah)

    Adjustment &
    eliminations
    Consolida
    Account Par Sam Tam ted
    Debit Credit
    statement
    s
    Income
    Statement
    : 2100
    Sales 900 700 500
    Income
    0 0 0
    from Sam
    Income
    0 0 0 0
    from Tam
    Cost of
    -450 -350 -250 -1050
    Sales
    Other
    -182 -142 -150 -8 -482
    expenses
    NCI
    Expense 0 0
    S
    NCI
    Expense
    T 0 0
    Net
    268 208 100 568
    income
    Retained
    earnings
    Retained
    earnings, 200 180 120 300 200
    beginning
    Add: net
    268 208 100 568
    income
    Deduct:
    -68 -118 -60 196.8 -49.2
    Dividend

    Retained
    earnings, 400 270 160 718.8
    ending
    Balance
    sheet:
    Cash 47 46 15 108
    Account
    Receivabl 43 60 30 133
    e
    Inventorie
    110 100 55 265
    s
    Plant
    185 584 500 20 2 1287
    Asset-net
    Patent 30 6 24
    Investme
    0 0 0
    nt in Sam
    Investme
    nt in Tam 0 0 0
    70%
    Investme
    nt in Tam 0 0 0
    20%

    Total
    385 790 600 1817
    Assets
    Account
    200 130 40 370
    Payable
    Capital
    800 500 400 900 800
    stock
    Retained
    400 270 160 718.8
    earnings
    NCI
    0
    Beginning
    NCI
    0 0
    Ending
    Total
    liabilities
    1400 900 600 1888.8
    &
    equities

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