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LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2011

ELIMINASI & PENYE L/K KON

AKUN PT.P 80% SUAIAN SOLIDASI

PT.S NO D NO K

PENJUALAN

PNDPTN DR PT.S

COGSBIAYA OPERASI

BAGIAN PENDAPATAN NON-

PENGENDALI

BAGIAN LABA PENGENDALI

LAPORAN LABA DITAHAN

LABA DTHN PT.P

LABA DITHN PT.S 1/1/11!

BAGIAN LABA PENGENDALI

DI"IDEN#

LABA DTHN PER 31/12/2011

NERACA:

KAS

PIUTANG

PERSEDIAAN

PERALATAN-NET

IN"STS PD PT.S

TOTAL AKTI"A

UTANG DAGANG

KE$AIBAN LAINNYA

MDL SHM 10 PAR

APIC

LABA DTHN PER 31/12/11

KEPENTINGAN NP 1/1/11

GAIN ON BURGAIN PURCHASE

TOTAL KEPENTINGAN NP

TOTAL PASI"A

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'()* +(.P-,1 80%

) E''# 100%

20%

F"-COI 3000 2,00 2,00

B"-NA 2,00 80! 200

00 200! 200

20 ,0

4 )**()56(+ (7 ''# 230 10

10%

9+:;)*9: 6+;+5(

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B)*)+ '5 )5 D 31

C)' 3 30

R6;)4*-+5 120 0

I+;+5( S5( 10 >)< 300 100

O5< PIC ,0 8

R/E 10 32

T(5)* E965= 00 200

LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012

ELIMINASI & PENYE L/K KON

AKUN PT.P 80% SUAIAN SOLIDASIPT.S D K

PENJUALAN 20 200 820

PNDPTN DR PT.S 2, - 1 2, -

COGS ,00! 130! ?30!

BIAYA OPERASI 1?,! ,0! 1,!

BAGIAN PENDAPATAN NON-

PENGENDALI 3020%! 2 !

BAGIAN LABA PENGENDALI 0 30 0

LAPORAN LABA DITAHAN

LABA DTHN PT.P 130 130

LABA DITHN PT.S 1/1/12! 22 3 22 -

BAGIAN LABA PENGENDALI 0 30 0

DI"IDEN# 0! 20! 1 1 ,!

2 , ,LABA DTHN PER 31/12/2012 10 32 10

NERACA:

KAS 3 30 123

PIUTANG 120 0 180

PERSEDIAAN ,8 ,0 88

IN"STS PD PT.S - 1 8 1

3 1 1!

PERALATAN-NET 2,0 0 310

TOTAL AKTI"A 00 200 01

UTANG DAGANG 0 3

KE$AIBAN LAINNYA ,0 2, ,

MDL SHM 10 PAR 300 100 3 100 300

APIC ,0 8 3 8 ,0LABA DTHN PER 31/12/12 10 32 10

-

KEPENTINGAN NP 1/1/12 2 2 2

20 % 110.000! 3 23 23

KEPENTINGAN NP 31/12/12 -

@)6+ (+ 4)9

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DI"IDEN DR PT.S 80%20! 1!

A/I-AKHIR!

C URNAL ELIMINASI

1 E-PENDAPATAN MAYORITASCONTROLLING SHARE!

PNDPTN DR PT.S 2, 80%30!

DI"IDEN P! 1 80%20!

IN"STS PD PT.S 8 -1!

2 E-PENDAPATAN MINORITASNON-CONTROLLING SHARE!

BAGIAN PENDPTN NP 20%30!

DI"IDEN NP! , 20%20!

KEPENTINGAN NP 2 20%32-22!

3 E-NET ASSET

LABA DTHN PT.S A$AL! 22

MDL SHM PT.S 100

APIC 8

IN"STS PD PT.S A$AL! 1

KEPENTINGAN NP A$AL! 23 20%1/80%!G)6+ (+ B)9

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UIAN AKHIR SEMESTER-PROGRAM INTENSIF KHUSUS TH 2012

MATA KULIAH#AKUNTANSI KEUANGAN LANUTAN -II

$AKTU # 120 MENIT

DOSEN# DRS.M.IMAN NUGROHOMAKA

N(.1

PT.PATRIA >()5 :6(