PT. Pasti dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2010 Accounts Income Statement Sales Dividend Income COGS
PT. Pasti
PT. Susah
900,000 54,000 540,000
500,000
Depreciation Expense Operating Expense Other Operating Expense NCI Share Net Income Retained Earnings, Begin Dividend
30,000 102,000 12,000
30,000 60,000 10,000
270,000 300,000 100,000
100,000 200,000 60,000
Retained Earnings, End
470,000
240,000
Balance Sheet Cash Accounts Receivable Inventory Supplies Land Building - Net Equipment - Net Investment in PT. Susah
62,000 82,000 124,000 26,000 300,000 400,000 330,000 576,000
35,000 45,000 100,000 20,000 300,000 200,000 200,000
1,900,000
900,000
70,000 300,000 800,000 260,000 470,000
60,000 200,000 300,000 100,000 240,000
1,900,000
900,000
Patent Total Assets Accounts Payable Other Liabilities Common Stock Paid-In Capital Retained Earnings NCI Total Liabilities and Equity
Adjustment & Elim Debit
300,000
-
ent & Elimination Credit
Consolidated 1,400,000 54,000 840,000 60,000 162,000 22,000 370,000 500,000 160,000 710,000
97,000 127,000 224,000 46,000 600,000 600,000 530,000 576,000 2,800,000 130,000 500,000 1,100,000 360,000 710,000 2,800,000 -
PT. Pasti dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2011 Accounts Income Statement Sales Dividend Income COGS
PT. Pasti
PT. Susah
1,000,000 72,000 600,000
600,000
Depreciation Expense Operating Expense Other Operating Expense NCI Share Net Income Retained Earnings, Begin Dividend
30,000 102,000 12,000
30,000 80,000 15,000
328,000 470,000 120,000
115,000 240,000 80,000
Retained Earnings, End
678,000
275,000
Balance Sheet Cash Accounts Receivable Inventory Supplies Land Building - Net Equipment - Net Investment in PT. Susah
72,000 92,000 104,000 26,000 470,000 400,000 330,000 576,000
50,000 50,000 120,000 35,000 300,000 200,000 200,000
2,070,000
955,000
82,000 250,000 800,000 260,000 678,000
60,000 220,000 300,000 100,000 275,000
2,070,000
955,000
Patent Total Assets Accounts Payable Other Liabilities Common Stock Paid-In Capital Retained Earnings NCI Total Liabilities and Equity
Adjustment & Elim Debit
360,000
-
ent & Elimination Credit
Consolidated 1,600,000 72,000 960,000 60,000 182,000 27,000 443,000 710,000 200,000 953,000
122,000 142,000 224,000 61,000 770,000 600,000 530,000 576,000 3,025,000 142,000 470,000 1,100,000 360,000 953,000 3,025,000 -
PT. Papan dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2010 Accounts Income Statement Sales Dividend Income COGS
PT. Papan
PT. Sani
246,000,000 18,000,000 164,000,000
200,000,000
Adjustment & Elim Debit
120,000,000
Depreciation Expense Interest Expense Other Operating Expense NCI Share Net Income Retained Earnings, Begin Dividend
18,200,000 5,900,000 15,900,000
9,000,000 3,000,000 18,000,000
60,000,000 249,500,000 80,000,000
50,000,000 49,500,000 20,000,000
Retained Earnings, End
229,500,000
79,500,000
Balance Sheet Cash Accounts Receivable Inventory Other Current Assets Land Building Acc. Depreciation - Building Equipment Acc. Depreciation - Equipment Investment in PT. Sani
27,650,000 25,000,000 36,000,000 46,700,000 216,800,000 214,000,000 102,500,000 134,400,000 25,000,000 404,550,000
8,700,000 15,000,000 48,000,000 9,000,000 97,300,000 274,000,000 7,400,000 35,900,000 13,000,000
Patent Total Assets
977,600,000
467,500,000
Accounts Payable Other Current Liabilities 8% Bonds Payable Capital Stock Retained Earnings NCI
15,000,000 23,500,000 309,600,000 400,000,000 229,500,000
19,100,000 18,900,000 350,000,000 79,500,000
Total Liabilities and Equity
977,600,000
467,500,000 -
ent & Elimination Credit
Consolidated 446,000,000 18,000,000 284,000,000 27,200,000 8,900,000 33,900,000 110,000,000 299,000,000 100,000,000 309,000,000
36,350,000 40,000,000 84,000,000 55,700,000 314,100,000 488,000,000 109,900,000 170,300,000 38,000,000 404,550,000 1,445,100,000 34,100,000 42,400,000 309,600,000 750,000,000 309,000,000 1,445,100,000 -
PT. Papan membeli 90% kepemilikan PT. Sani dengan harga Rp404.550.000,00 pada awal tahun 2010. Afiliasi PT. Papan dan PT. Sani merupakan integrasi vertikal, di mana PT. Sani menjual semua barang dagangn Selisih biaya investasi PT. Papan atas PT. Sani dialokasikan ke Building (overvalued Rp20.000.000,00) dan sisa Building masih memiliki umur manfaat 10 tahun, sedangkan Patent 5 tahun. PT. Sani menetapkan margin 40% dari harga penjualan. Nilai Inventory akhir yang dimiliki PT. Papan terkait dengan pembelian barang dagang dari PT. Sani. Begitu pula nilai Accounts Payable dari PT. Papan terkait dengan Accounts Receivable milik PT. Sani. COST METHOD PT. Papan dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2011 Accounts Income Statement Sales Dividend Income COGS
PT. Papan
PT. Sani
436,500,000 36,000,000 291,000,000
300,000,000 180,000,000
Depreciation Expense Interest Expense Other Operating Expense NCI Share Net Income Retained Earnings, Begin Dividend
18,200,000 5,900,000 15,900,000
9,000,000 3,000,000 28,000,000
141,500,000 229,500,000 100,000,000
80,000,000 79,500,000 40,000,000
Retained Earnings, End
271,000,000
119,500,000
Balance Sheet Cash Accounts Receivable Inventory Other Current Assets Land Building Acc. Depreciation - Building Equipment Acc. Depreciation - Equipment Investment in PT. Sani
57,650,000 45,000,000 45,000,000 46,700,000 350,000,000 214,000,000 122,500,000 263,200,000 275,500,000 404,550,000
18,700,000 24,000,000 68,000,000 13,300,000 97,300,000 274,000,000 8,700,000 35,900,000 15,000,000
Patent
Total Assets Accounts Payable Other Current Liabilities 8% Bonds Payable Capital Stock Retained Earnings NCI Total Liabilities and Equity
1,028,100,000
507,500,000
24,000,000 23,500,000 309,600,000 400,000,000 271,000,000
19,100,000 18,900,000 350,000,000 119,500,000
1,028,100,000
507,500,000
pada awal tahun 2010. enjual semua barang dagangnya ke PT. Papan. ed Rp20.000.000,00) dan sisanya ke Patent (masih proporsi 100%).
gang dari PT. Sani. vable milik PT. Sani.
Anak Perusahaan gan Konsolidasi ember 2011 Adjustment & Elimination Debit Credit
Consolidated 736,500,000 36,000,000 471,000,000 27,200,000 8,900,000 43,900,000 221,500,000 309,000,000 140,000,000 390,500,000
76,350,000 69,000,000 113,000,000 60,000,000 447,300,000 488,000,000 131,200,000 299,100,000 290,500,000 404,550,000 -
1,535,600,000 43,100,000 42,400,000 309,600,000 750,000,000 390,500,000 1,535,600,000 -
-
EQUITY METHOD PT. Papan dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2011 Accounts Income Statement Sales Income from Investment COGS
PT. Papan
PT. Sani
436,500,000
300,000,000
291,000,000
180,000,000
Depreciation Expense Interest Expense Other Operating Expense NCI Share Net Income Retained Earnings, Begin Dividend
18,200,000 5,900,000 15,900,000
9,000,000 3,000,000 28,000,000
105,500,000 211,500,000 100,000,000
80,000,000 79,500,000 40,000,000
Retained Earnings, End
217,000,000
119,500,000
Balance Sheet Cash Accounts Receivable Inventory Other Current Assets Land Building Acc. Depreciation - Building Equipment Acc. Depreciation - Equipment Investment in PT. Sani
57,650,000 45,000,000 45,000,000 46,700,000 350,000,000 214,000,000 122,500,000 263,200,000 275,500,000
18,700,000 24,000,000 68,000,000 13,300,000 97,300,000 274,000,000 8,700,000 35,900,000 15,000,000
Patent
Total Assets
623,550,000
507,500,000
Accounts Payable Other Current Liabilities 8% Bonds Payable Capital Stock Retained Earnings NCI
24,000,000 23,500,000 309,600,000 400,000,000 217,000,000
19,100,000 18,900,000 350,000,000 119,500,000
Total Liabilities and Equity
974,100,000
507,500,000
Anak Perusahaan gan Konsolidasi ember 2011 Adjustment & Elimination Debit Credit
Consolidated 736,500,000 471,000,000 27,200,000 8,900,000 43,900,000 185,500,000 291,000,000 140,000,000 336,500,000
76,350,000 69,000,000 113,000,000 60,000,000 447,300,000 488,000,000 131,200,000 299,100,000 290,500,000 -
1,131,050,000 43,100,000 42,400,000 309,600,000 750,000,000 336,500,000 1,481,600,000 -
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