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Ilham Dwi L - 261

The document provides consolidated financial statements for PT. Puma and its subsidiary PT. Siaga as of December 31, 2013, including an income statement showing total consolidated sales of Rp7.4 billion and net income of Rp1.014 billion, as well as a balance sheet listing total consolidated assets of Rp27.1 billion including cash, receivables, inventory, land, buildings, and equipment.

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15 views1 page

Ilham Dwi L - 261

The document provides consolidated financial statements for PT. Puma and its subsidiary PT. Siaga as of December 31, 2013, including an income statement showing total consolidated sales of Rp7.4 billion and net income of Rp1.014 billion, as well as a balance sheet listing total consolidated assets of Rp27.1 billion including cash, receivables, inventory, land, buildings, and equipment.

Uploaded by

Via jy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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PT.

Puma dan Anak Perusahaan


Laporan Keuangan Konsolidasi
per 31 Desember 2013
(dalam ribuan)

Adjustment & Elimination


Accounts PT. Puma PT. Siaga Consolidated
Debit Credit
Income Statement
Sales 5,000,000 2,400,000 7,400,000
Dividend Income 280,000 280,000 -
Gain from Bargain Purchase 250,000 250,000
COGS 3,400,000 1,200,000 50,000 4,650,000
Depreciation Expense 300,000 200,000 80,000 580,000
Operating Expense 600,000 400,000 1,000,000
Other Operating Expense 120,000 100,000 220,000
NCI Share 186,000 (186,000)
Net Income 860,000 500,000 1,014,000
Retained Earnings, Begin 8,000,000 4,300,000 4,300,000 8,000,000
Dividend 600,000 400,000 400,000 600,000

Retained Earnings, End 8,260,000 4,400,000 8,414,000

Balance Sheet
Cash 500,000 500,000 1,000,000
Accounts Receivable 600,000 300,000 900,000
Dividend Receivable 70,000 70,000
Inventory 700,000 400,000 50,000 50,000 1,100,000
Supplies 160,000 50,000 210,000
Land 4,000,000 2,000,000 500,000 6,500,000
Building 2,000,000 5,000,000 7,000,000
Equipment 5,000,000 5,000,000 400,000 80,000 10,320,000
Investment in PT. Siaga 9,100,000 9,100,000 -
Goodwill 700,000 700,000 -
Total Assets 22,130,000 13,250,000 27,100,000

Accounts Payable 1,970,000 500,000 2,470,000


Dividend Payable 100,000 100,000
Other Liabilities 1,000,000 250,000 1,250,000
Capital Stock 9,000,000 5,000,000 5,000,000 9,000,000
Paid-In Capital 1,900,000 3,000,000 3,000,000 1,900,000
Retained Earnings 8,260,000 4,400,000 8,414,000
NCI 3,900,000
NCI 31 Dec 66,000 3,966,000
Total Liabilities and Equity 22,130,000 13,250,000 14,546,000 14,546,000 27,100,000
-

% of PT. Puma's ownership = 350,000 = 70


500,000

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