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BAHAGIA
LAPORAN KEUANGAN MASING-MASING SEBELUM KONSOLIDASI
UNTUK TAHUN BERAKHIR 31 DESEMBER 2014
PT.BONI
LAPORAN LABA RUGI
Penjualan
Pendapatan dari PT.Bahagia
HPP dan Beban-Beban
Laba Bersih
300,000,000
33,750,000
(200,000,000)
133,750,000
SALDO LABA
Saldo Laba Awal PT.Boni
Saldo Laba Awal PT.Bahagia
Tambah : Laba Bersih
Kurang : Dividen
Saldo Laba 31 Desember 2014
133,750,000
(100,000,000)
300,000,000
NERACA
Kas
Aktiva Lancar Lainnya
Investasi - PT.Bahagia
Jumlah Aktiva
Kewajiban
Modal Saham
Saldo Laba
Jumlah Kewajiban & Ekuitas
150,000,000
466,000,000
234,000,000
850,000,000
50,000,000
500,000,000
300,000,000
850,000,000
PT.BAHAGIA
100,000,000
(50,000,000)
50,000,000
266,250,000
35,000,000
50,000,000
(25,000,000)
60,000,000
100,000,000
200,000,000
300,000,000
40,000,000
200,000,000
60,000,000
300,000,000
Biaya Investasi
Nilai Kepemilikan 90% x 237.500.000 =
213,750,000
213,750,000
45,000,000
11,250,000
33,750,000
22,500,000
9,000,000
13,500,000
33,750,000
11,250,000
200,000,000
35,000,000
Dividen
Hak Minoritas
c. Mengeliminasi pendaptan dan dividen hak minoritas
Pendapatan = 10 % x 50.000.000
5,000,000
Dividen = 10% x 25.000.000
2,500,000
2,500,000
Pendapatan Hak minoritas
Dividen
Hak Minoritas
5,000,000
2,500,000
2,500,000
13,500,000
20,250,000
endapatan Praakuisisi,
213,750,000
9,000,000
23,500,000
PT.BAHAGIA
Debit
300,000,000
33,750,000
100,000,000
a.33.750.000
b. 11.250.000
(200,000,000)
133,750,000
(50,000,000)
50,000,000
266,250,000
133,750,000
(100,000,000)
35,000,000
50,000,000
(25,000,000)
60,000,000
NERACA
Kas
Aktiva Lancar Lainnya
Investasi - PT.Bahagia
100,000,000
200,000,000
Jumlah Aktiva
Kewajiban
Modal Saham
Saldo Laba
Hak Minoritas
Total Kewajiban Dan Ekuitas
150,000,000
466,000,000
234,000,000
850,000,000 300,000,000
50,000,000
40,000,000
500,000,000
200,000,000
300,000,000
60,000,000
850,000,000 300,000,000
b. 35.000.000
b. 200.000.000
Hak
Lap Keuangan
Minoritas
Konsolidasi
400,000,000
c. 5.000.000
a. 13.500.000 c. 2.500.000
b. 9.000.000
(5,000,000)
(11,250,000)
(250,000,000)
133,750,000
266,250,000
0
133,750,000
(100,000,000)
300,000,000
a. 20.250.000
b.213.750.000
250,000,000
666,000,000
0
916,000,000
90,000,000
500,000,000
300,000,000
b. 23.500.000 c. 2.500.000
26,000,000
916,000,000
30,000
25,000
5,000
500
74,000
64,000
10,000
1,000
81,000
66,000
15,000
1,500
30,000
3,375
26,625
208,500
30,000
10,000
5,000
5,000
250
4,750
4,750
34,750
34,750
74,000
8,000
500
7,500
16,000
4,000
12,000
750
11,250
18,750
127,500
127,500
81,000
8,000
500
7,500
16,000
1,000
15,000
12,000
9,000
3,000
375
2,625
25,125
233,625
25,125
25,125
9,000
100,000
90,000
28,500
208,500
19,000
30,000
250
1,250
28,500
Investasi
Nilai investasi thn 2013
Biaya inv thn 2014
Pendapatan thn 2014
Biaya iin thn 2015
34,750
74000
18,750
81,000
208,500
4,000
Harga Jual
Nilai Investasi = 10/90 x 288.000 =
Keuntungan penjualan saham
40,000
32,000
8,000
Investasi Awal
Dijual
288,000
32,000
256,000
Goodwill =
Goodwill shm yg dijual = 10/90 x 18.000=
Amortisasi goodwill setahun=16.000 / 2 =
Nilai investasi akhir tahun 2015
Nilai investasi setelah dijual
Pendaptan = 80% x 36.000 =
Goodwill =
18,000
2,000
16,000
8,000
256,000
28,800
8,000
20,800
20,800
16,000
260,800
Jurnal Eliminasi
a. Mengeliminasi pendapatan dari sergio
Pendapatan dari sergio
Dividen
Investasi Pada Sergio
20,800
16,000
4,800
256,000
60,000
8,000
8,000
7200
4,000
3,200
7200
4000
3200
SARK
274,875
25,125
(220,000)
80,000
150,000
a. 25.125
(110,000)
40,000
b. 9.000
c. 1.875
220,000
80,000
300,000
90,000
40,000
130,000
66,375
400,000
233,625
50,000
250,000
700,000
100,000
300,000
300,000
700,000
300,000
70,000
100,000
130,000
300,000
b. 90.000
b. 28500
b. 100.000
Hak
Lap Keuangan
Minoritas
Konsolidasi
d. 4.000
424,875
0
4,000
9,000
331,875
80,000
220,000
0
80,000
300,000
116,375
650,000
a. 25.125
b. 208.500
c. 1875
b. 19000
26,625
793,000
170,000
300,000
300,000
d. 4.000
23,000
793,000
SARK
600,000
20,800
8,000
(508,800)
120,000
136,000
(100,000)
36,000
210,000
120,000
(80,000)
250,000
100,000
36,000
(20,000)
116,000
39,200
600,000
260,800
50,000
300,000
900,000
150,000
500,000
250,000
900,000
350,000
34,000
200,000
116,000
350,000
Hak
Lap Keuangan
Minoritas
Konsolidasi
210,000
0
0
210,000
89,200
900,000
989,200
184,000
500,000
210,000
894,000