akl bab 1
TRANSCRIPT
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induk anak
aktiva 10000 5000
utang 2000 1000
ms 7000 3000
agio 500 500
lyd 500 500
1/1/2014 induk--> 80% saham pt anak dg harga 3500
investasi sahma pt anak 3500
aktiva 3500
induk anak
aktiva 500 5000
investasi shm pt anak 3500
10000 5000
utang 2000 1000
ms 7000 3000
agio 500 500
lyd 500 500
10000 5000
!"#$#&'# !(&)&
induk anak * + *
aktiva 500 5000 11500
investasi shm pt anak 3500
!"#$ 80% $' 2400
!"#$ 80% &,# 400
!"#$ 80% ".* 400
'> 300
10000 5000
utang 2000 1000
ms 7000 3000
!"#$ 80% $' 2400
&+ $#(#&' 20%
agio 500 500
!"#$ 80% &,# 400
&+ $#(#&' 20%
lyd 500 500
!"#$ 80% ".* 400
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10000 5000 3200 3200 11800
#*+ &&+
7/1/2014 *!#*! *#&,# 500 50012/31/2014 "&& 2000 1500
)'
#*+ &&+
7/1/2014 ".* 500 #*&+ &*&
&+#& 500
&&+
&+#& 400 ".*
".* 400
12/31/2014#*+ &+#& 2000 #*&+ &*&
".* 2000
&&+
#*&+ &*& &+#&
!"#$#&'# !(&)&
induk anak * + *
aktiva 8400 000 14400
investasi shm pt anak 3500
!"#$ 80% $' 2400
!"#$ 80% &,# 400
!"#$ 80% ".* 400
'> 300
1100 000
utang 2000 1000
ms 7000 3000
!"#$ 80% $' 2400
&+ $#(#&' 20%
agio 500 500
!"#$ 80% &,# 400
&+ $#(#&' 20%
lyd 2400 1500
!"#$ 80% ".* 400
&+ $#(#&' 20%
+!+& ".* &&+
1100 000 3200 3200 14700
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8/16/2019 akl bab 1
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induk anak
aktiva 10000 5000
utang 2000 1000
ms 7000 3000
agio 500 500
lyd 500 500
1/1/2014 #*+ 25% '&&$ &&+ *, &(,& 1200
#!'&'# '$ &&+ 1200
&+#& 1200
induk anak
aktiva 8800 5000
#!'&'# '$ &&+ 1200
utang 2000 1000
ms 7000 3000
agio 500 500
lyd 500 500
1/1/2015 $!$!"# 50% '&&$ &&+ 2100
#!'&'# '$ &&+ 2100
&+#& 2100
induk anak
aktiva 700 5000
#!'&'# '$ &&+ 2100
utang 2000 1000
ms 7000 3000
agio 500 500
lyd 500 500
!"#$#&'# !(&)& +
induk anak * + *
aktiva 700 5000 11700
#!'&'# '$ &&+ 3300
!"#$ 75% $' &&+ 2250
!"#$ 75% agio 375
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elim 75% lyd 375
shp>n6 300
utang 2000 1000
ms 7000 3000
!"#$ 75% $' &&+ 2250
hak minoritas 25%agio 500 500
!"#$ 75% &,# 375
hak minoritas
lyd 500 500
!"#$ 75% ".* 375
hak minoritas
3000 3000 12000
#*+ &&+
7/1/2014 *!#*! *#&,# 500 500
12/31/2014 "&& 2000 1500
7/1/2015 deviden di6agi 1000 500
12/31/2015 la6a 2500 2000
lyd 500
aktiva 500
aktiva 125 lyd
lyd 125 aktiva
31-*e aktiva 2000
lyd 2000
aktiva
lyd
7/1/2015 lyd 1000
aktiva 1000
aktiva 375 lyd
lyd 375 aktiva
12/31/2015 aktiva 2500
lyd 2500
aktiva
lyd
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8/16/2019 akl bab 1
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+
3000
7000
00
500
100
500
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8/16/2019 akl bab 1
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100
11800
!.
#*+
7/1/2014 ".* 500
&+#&
&&+
500 &+#& 400
&+#& 500 #!'&'# '$ &&+
12/31/2014#*+ &+#& 2000
".*
&&+
1500 #!'&'# '$ &&+ 1200
".* 1500 ".*
+ induk
aktiva 8400
investasi shm pt anak 4300
!"#$ 80% $'
!"#$ 80% &,#
!"#$ 80% ".*
'>
12700
3000 utang 2000
7000 ms 7000
!"#$ 80% $'
00 &+ $#(#&' 20%
500 agio 500
!"#$ 80% &,#
100 &+ $#(#&' 20%
2400 lyd 3200
!"#$ 80% ".*
300 &+ $#(#&' 20%
800 12700
14700
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'"#*&'#
+
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8/16/2019 akl bab 1
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3000
7000
750500
125
500
125
12000
7/1/2014 *!#*! *#&,# 500
12/31/2014 "&& 2000
7/1/2015 deviden di6agi 1000
12/31/2015 la6a 2500
7/1/2014 lyd 500
aktiva
500 aktiva 125
500 investasi shm anak
12/31/2014 aktiva 2000
lyd
investasi shm anak 375
1500 lyd
1500 7/1/2015 lyd 1000
aktiva
aktiva 125
500 investasi shm anak
500 12/31/2015 aktiva 2500
lyd
investasi shm anak 1500
2000 lyd
2000
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&&+
#*&+ &*&
500
".* 500
400 &+#& 500
#*&+ &*&
2000
&+#& 1500
1200 ".* 1500
!"#$#&'# !(&)&
anak * + * +
000 14400
2400
400
1200
300
000
1000 3000
3000 7000
2400
00
500 500
400
100
1500 3200
1200
300
000 4000 4000 14700 14700
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8/16/2019 akl bab 1
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8/16/2019 akl bab 1
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500
1500
500
2000
500
lyd 500
125 aktiva 500
2000
aktiva 1500
375 lyd 1500
1000
lyd 500
125 aktiva 500
2500
akitva 2000
1500 lyd 2000