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a.
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PT Bianglala dan PT
Singgalang
Kertas Kerja
Konsolidasi
31 December 20X4
(Dalam ribuan 000)
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PT
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PT
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Eliminations
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Consol-
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Item
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Bianglala
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Singgalang
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Debit
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Credit
|
idated
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Penjulan
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450,000
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250,000
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700,000
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Pendapatan bunga
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8,000
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(4) 8,000
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Pendapatan dari anak
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30,000
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(1) 30,000
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Credits
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488,000
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250,000
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700,000
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Beban bunga
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20,000
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18,000
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(4) 9,000
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29,000
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Beban lain2
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368,600
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182,000
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550,600
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Debit
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(388,600)
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(200,000)
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(579,600)
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Consolidated Net Income
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120,400
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Penghasilan bunga-
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Non controlling
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(2) 20,400
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(20,400)
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Income, carry
forward
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99,400
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50,000
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58,400
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9,000
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100,000
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Ret. Laba, Jan. 1
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214,200
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70,000
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(3) 70,000
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(4) 4,200
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210,000
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Pendapatan dari atas
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99,400
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50,000
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58,400
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9,000
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100,000
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313,600
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120,000
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310,000
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Dividen dideklarasikan
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(40,000)
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(10,000)
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(1) 6,000
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(2) 4,000
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(40,000)
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Ret. laba, Dec. 31,
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diteruskan
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273,600
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110,000
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132,600
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19,000
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270,000
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Kas
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61,600
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20,000
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81,600
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Piutang
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100,000
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80,000
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180,000
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Inventarisasi
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120,000
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110,000
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230,000
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Aset lain-lain
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340,000
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250,000
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590,000
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Investasi dibatu
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Obligasi container
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106,000
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(4)106,000
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Investasi dibatu
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Saham container
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126,000
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(1) 24,000
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(3)102,000
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Debits
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853,600
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460,000
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1,081,600
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Hutang
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80,000
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50,000
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130,000
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Hutang obligasi
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200,000
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200,000
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(4)100,000
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300,000
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Saham biasa
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300,000
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100,000
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(3)100,000
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300,000
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Saldo laba,
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Dari atas
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273,600
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110,000
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132,600
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19,000
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270,000
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Bunga non
controlling
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(4) 2,800
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(2) 16,400
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(3) 68,000
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81,600
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Credits
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853,600
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460,000
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335,400
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335,400
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1,081,600
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b.
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PT Bianglala dan
anak perusahaan
Consolidated Balance
Sheet
December 31, 20X4
(Dalam ribuan 000)
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kas
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$ 81,600
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Piutang
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180,000
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Inventarisasi
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230,000
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Jumlah aktiva lancar
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$
491,600
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Asset lain-lain
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590,000
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Total Aset
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$1,081,600
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Hutang
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$
130,000
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Hutang obligasi
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300,000
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ekuitas:
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Bunga
non controlling:
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Saham biasa
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$300,000
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Saldo laba
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270,000
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Jumlah mengontrol bunga
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$570,000
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Bunga noncontrolling
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81,600
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Jumlah ekuitas
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651,600
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Jumlah kewajiban dan
ekuitas
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$1,081,600
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PT Bianglala dan
anak perusahaan
Consolidated Income
Statement
December 31, 20X4
(Dalam ribuan 000)
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Penjulan
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$700,000
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Beban bunga
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$ 29,000
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Beban lain-lain
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550,600
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Jumlah beban
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(579,600)
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Laba bersih
konsolidasi
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$120,400
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Penghasilan bunga
non controlling
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(20,400)
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Penghasilan mengendalikan
bunga
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$100,000
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PT Bianglala dan
anak perusahaan
Consolidated
Statement of Retained Earnings
Year Ended December 31,
20X4
(Dalam ribuan 000)
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Saldo laba, January
1, 20X4
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$210,000
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Ipenghasilan
mengendalikan bunga, 20X4
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100,000
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$310,000
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Dividen
dideklarasikan, 20X4
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(40,000)
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Saldo laba, December
31, 20X4
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$270,000
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