SOLUSI PROBLEM 5-6 UPSTREAM AND DOWNSTREAM SALES, 90 PERCENT OWNED

EPIK BHD AND SUBSIDIARY

KERTAS KERJA UNTUK LAPORAN KEU. KONSOLIDASIAN
31 DESEMBER 2014

90% ADJEST & ELIMINASI

EPIK BHD JUSTIN BHD DEBIT KREDIT
DEBITS
CASH Rp 1,200 Rp 800
ACCOUNTS RECEIVABLE Rp 2,000 Rp 300
DIVIDENDS RECEIVABLE Rp 90 Rp - Rp 90
INVENTORY Rp 1,000 Rp 2,300 Rp 10
LAND Rp 2,500 Rp 1,300
EQUIPMENT Rp 1,200 Rp 500
INVESTMENT IN JUSTIN BHD Rp 3,474 Rp - Rp 36 Rp 440
Rp 3,070
COST OF SALES Rp 6,200 Rp 3,900 Rp 10 Rp 8,000
Rp 40
OTHER EXPENSES Rp 200 Rp 400
DIVIDENDS Rp 200 Rp 100 Rp 90
Rp 10
TOTAL Rp 18,064 Rp 9,600
CREDIT
ACCOUNTS PAYABLE Rp 900 Rp 600
DIVIDENDS PAYABLE Rp - Rp 100 Rp 90
COMMON STOCK Rp 6,000 Rp 2,500 Rp 2,500
RETAINED EARNINGS Rp 2,764 Rp 1,300 Rp 1,300
Rp 116
SALES Rp 8,400 Rp 5,100 Rp 8,000
TOTAL Rp 18,064 Rp 9,600
NONCONTROLLING INTEREST SHARE Rp 84
NONCONTROLLING INTEREST Rp 4 Rp 316
Rp 74
Rp 12,140 Rp 12,140

TOTAL
 (IN THOUSANDS)
LABARUGI LABADITAHAN POSISI KEU.
KONSOLIDASI KONSOLIDASIANKONSOLIDASIAN

Rp 2,000
Rp 2,300
Rp -
Rp 3,290
Rp 3,800
Rp 1,700

Rp -
-Rp 2,070 5100 756
-3900 -90
-Rp 600 -400 666
-Rp 200 40 3800
840 -380
Rp 13,090 756 3420

Rp 1,500 3420 800 0

Rp 10 -36
Rp 6,000 3384 3474 386
Rp 2,648 36
-3384 3474
Rp 5,500 126 -720
90 3474
-Rp 84 -36 -36
Rp 386 2808 3438
3820
13174
Rp 2,746 Rp 2,746 -13090
Rp 5,194 Rp 5,194 84
Rp 13,090
P5-7 CONSOLIDATION WORKPAPERS (UPSTREAM SALES, NONCONTROLLING INTEREST)

PAL DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN
UNYUK TAHUN YANG BERAKHIR TGL 31 DESEMBER 2012

90% ADJ. & ELIMINASI

PAL SAL DEBET KREDIT
combined income and retained earning
statement for the year ended 31 des. 2012
SALES Rp 8,190 Rp 5,600 Rp 5,600
INCOME FROM SAL Rp 819 Rp - Rp 819
COST OF SALES -Rp 5,460 -Rp 4,000 Rp 168 Rp 5,600
Rp 112
OTHER EXPENSES -Rp 1,544 -Rp 600 Rp 50
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 89
NET INCOME Rp 2,005 Rp 1,000
TAMBAH: LABA DITAHAN AWAL TAHUN Rp 1,200 Rp 700 Rp 700
DIKURANG: DIVIDEN -Rp 1,000 -Rp 500 Rp 450
Rp 50
LABA DITAHAN TGL 31 DES. 2012 Rp 2,205 Rp 1,200
balance sheet per 31 Des. 2012
CASH Rp 753 Rp 500
INVENTORY Rp 420 Rp 800 Rp 168
OTHER CURRENT ASSETS Rp 600 Rp 200 Rp 100
PLANT ASSETS-NET Rp 3,000 Rp 3,000
INVESTMENT IN SAL Rp 3,132 Rp - Rp 101 Rp 369
Rp 2,864
PATENT Rp - Rp - Rp 450 Rp 50
TOTAL ASSETS Rp 7,905 Rp 4,500
CURRENT LIABILITIES Rp 1,700 Rp 1,300 Rp 100
CAPITAL STOCK Rp 4,000 Rp 2,000 Rp 2,000
RETAINED EARNINGS Rp 2,205 Rp 1,200
NONCONTROLLING INTEREST Rp - Rp - Rp 11 Rp 39
Rp 286

TOTAL LIABILITAS DAN MODAL Rp 7,905 Rp 4,500 Rp 10,088 Rp 10,088

(DLM RIBUAN)
LAPORAN KEUANGAN
KONSOLIDASIAN

Rp 8,190
Rp -
-Rp 3,916 2700000 3150
-2864
-Rp 2,194 3000000 286
-Rp 89 2500000
Rp 1,991 500000
Rp 1,200 -50000
-Rp 1,000 450000

Rp 2,191 280000
112000
Rp 1,253
Rp 1,052 420000
Rp 700 168000
Rp 6,000
-Rp 0 1000
-168
Rp 400 112
Rp 9,405 -50
Rp 2,900 894
Rp 4,000
Rp 2,191
Rp 314

Rp 9,405

10043
-9224
819
 700
2000
450
3150
P5-9 CONSOLIDATED WORKPAPER (NONCONTROLLING INTEREST, UPSTREAM SALES, INTERCOMPANY RECEIVABLES/PAYABLES)

POE DAN ENTITAS ANAK

KERTASKERJA KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR TGL 31 DES. 2014

90% consolidated
POE SUN DEBET KREDIT statement
combined income and retained earning
statement for the year ended 31 des. 2014
SALES Rp 16,380 Rp 11,200 Rp 11,200 Rp 16,380
INCOME FROM SUN Rp 1,728 Rp - Rp 1,728 Rp -
COST OF SALES -Rp 10,920 -Rp 8,000 Rp 336 Rp 11,200 -Rp 7,832
Rp 224
OTHER EXPENSES -Rp 3,088 -Rp 1,200 -Rp 4,288
NONCONTROLLING INTEREST SHARE Rp 189 -Rp 189
NET INCOME Rp 4,100 Rp 2,000 Rp 4,071
BEGINNING RETAINED EARNINGS Rp 2,500 Rp 1,400 Rp 1,400 Rp 2,500
DIKURANGI: DIVIDENDS -Rp 2,000 -Rp 1,000 Rp 900 -Rp 2,000
Rp 100
RETAINED EARNINGS DECEMBER 31, 2014 Rp 4,600 Rp 2,400 Rp 4,571
balance sheet per 31 Des. 2014
CASH Rp 1,516 Rp 1,000 Rp 2,516
INVENTORY Rp 840 Rp 1,600 Rp 336 Rp 2,104
OTHER CURRENT ASSETS Rp 1,200 Rp 400 Rp 200 Rp 1,400
PLANT ASSETS-NET Rp 6,000 Rp 6,000 Rp 12,000
INVESTMENT IN SUN Rp 6,444 Rp - Rp 202 Rp 828 Rp -
Rp 5,818
GOODWILL Rp 1,000 Rp 1,000
TOTAL ASSETS Rp 16,000 Rp 9,000 Rp 19,020
CURRENT LIABILITIES Rp 3,400 Rp 2,600 Rp 200 Rp 5,800
CAPITAL STOCK Rp 8,000 Rp 4,000 Rp 4,000 Rp 8,000
RETAINED EARNINGS Rp 4,600 Rp 2,400 Rp 4,571
NONCONTROLLING INTEREST Rp 22 Rp 89
Rp 582 Rp 649
Rp 16,000 Rp 9,000 Rp 20,277 Rp 20,277 Rp 19,020
RECEIVABLES/PAYABLES)

onsolidated

2000
-112
1888
188.8
p6.1 DOWNSTREAM SALE OF LAND

NASE DAN ENTITAS ANAK

KERTASKERJA LAPORAN KONSOLIDASIAN
31 DESEMBER 2014

90% PENYESUAIAN DAN ELIMINASI

NASE RASHED DEBET KREDIT
DEBITS
cash Rp 200 Rp 100 Rp -
accounts receivable Rp 300 Rp 200 Rp 100
inventory Rp 700 Rp 800 Rp 100
land Rp 1,200 Rp 700 Rp 200
equipment Rp 400 Rp 400 Rp -
investment in rashed Rp 2,880 Rp - Rp 2,880
cost of sales Rp 2,400 Rp 1,700 Rp 100 Rp 700
other expenses Rp 200 Rp 200 Rp -
dividends Rp 300 Rp 100 Rp 90
Rp 10
goodwill Rp - Rp - Rp 1,490 Rp -
noncontrolling interest share Rp - Rp - Rp 30 Rp -
total Rp 8,580 Rp 4,200
CREDITS
accounts payable Rp 100 Rp 100 Rp 100 Rp -
common stock Rp 2,200 Rp 1,000 Rp 1,000 Rp -
retained earnings Rp 2,980 Rp 800 Rp 800 Rp -
sales Rp 3,100 Rp 2,300 Rp 700 Rp -
gain on sale of land Rp 200 Rp - Rp 200 Rp -
income from rashed Rp - Rp -
noncontrolling interest 31 des Rp - Rp - Rp 20
noncontrolling interest 1 jan. Rp - Rp 320
total Rp 8,580 Rp 4,200 Rp 4,420 Rp 4,420
controlling share of income
consolidated retained earnings
LABARUGI LABADITAHAN POSISI KEUANGAN
KONSOLIDASIAN KONSOLIDASIAN KONSOLIDASIAN

Rp 300
Rp 400
Rp 1,400
Rp 1,700
Rp 800
Rp -
Rp 3,500
Rp 400
Rp 300

Rp 1,490
Rp 30
Rp 6,090

Rp 100
Rp 2,200
Rp 2,980
Rp 4,700

Rp 340

Rp 770 Rp 770
Rp 3,450 Rp 3,450
Rp 6,090
p6.2 UPSTREAM AND DOWNSTREAM SALE OF DEPRECIABLE ASSET

MIKKO OYJ DAN ENTITAS ANAK

KERTASKERJA LAPORAN KONSOLIDASIAN
31 DESEMBER 2014

90% ADJUSTMENT & ELIMINASI LABARUGI

MIKKO JENNA DEBET kredit KONSOLIDASIAN
DEBITS
cash Rp 1,000 Rp 800
accounts receivable Rp 1,200 Rp 400
inventory Rp 1,400 Rp 800
land Rp 600 Rp 300
equipment-net Rp 1,900 Rp 1,400 Rp 50 Rp 200
building-net Rp 3,000 Rp 2,000 Rp 500
investment in Jenna OYJ Rp 2,790 Rp - Rp 180 Rp 2,970
cost of sales Rp 5,000 Rp 3,500 Rp 200 Rp 8,300

other expenses Rp 1,000 Rp 800 Rp 50 Rp 1,750

dividends Rp 500 Rp 200 Rp 20
Rp 180
noncontrolling interest share Rp - Rp - Rp 170 Rp 170
goodwill Rp - Rp - Rp 460
total debit Rp 18,390 Rp 10,200
CREDITS
accounts payable Rp 1,300 Rp 1,000
common stock Rp 6,000 Rp 2,000 Rp 2,000
retained earnings Rp 3,290 Rp 1,000 Rp 1,000
sales Rp 7,300 Rp 6,000 Rp 13,300
gain on sale of equipment Rp - Rp 200 Rp 200
gain on sale of building Rp 500 Rp - Rp 500
Rp - Rp -
noncontrolling interest 31 Des. Rp - Rp - Rp 20 Rp 150
noncontrolling interest 1 Jan. Rp 310
total Rp 18,390 Rp 10,200 Rp 4,580 Rp 4,580
consolidated net income Rp 3,080
consolidated retained earning
Total kredit
LABA DITAHAN POSISI KEU.
KONSOLIDASIAN KONSOLIDASIAN

Rp 1,800
Rp 1,600 jenna 4545
Rp 2,200 6000 5050
Rp 900 -3500 505
Rp 3,150 -800
Rp 4,500 200
Rp - 100
-200
50

Rp 500

Rp 460
Rp 14,610

Rp 2,300
Rp 6,000
Rp 3,290

Rp 440

Rp 3,080
Rp 5,870 Rp 5,870
Rp 14,610
P6.3 WORKPAPER IN YEAR OF ACQUISITION (DOWNSTREAM AND UPSTREAM SALES)

PAR CORP. DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN
31 DESEMBER 2011

90% ADJUSTMENT DAN ELIMINASI

PAR SAG DEBIT
combined income and retained earnings statement
for the year ended December 31, 2011
SALES Rp 700,000 Rp 500,000 Rp 50,000
INCOME FROM SAG Rp 70,000 Rp - Rp 70,000
GAIN ON LAND Rp - Rp 10,000 Rp 10,000
GAIN ON EQUIPMENT Rp 20,000 Rp - Rp 20,000
COST OF SALES -Rp 300,000 -Rp 300,000 Rp 5,000
DEPRECIATION EXPENSE -Rp 90,000 -Rp 35,000
OTHER EXPENSES -Rp 200,000 -Rp 65,000
NONCONTROLLING INTEREST SHARE Rp 10,500
NET INCOME Rp 200,000 Rp 110,000
BEGINNING RETAINED EARNINGS Rp 600,000 Rp 200,000 Rp 200,000
DIKURANGI: DIVIDENDS -Rp 100,000 -Rp 50,000

RETAINED EARNINGS DECEMBER 31 Rp 700,000 Rp 260,000

balance sheet per 31 Des. 2011
CASH Rp 35,000 Rp 30,000
ACCOUNTS RECEIVABLES-NET Rp 90,000 Rp 110,000
INVENTORIES Rp 100,000 Rp 80,000
OTHER CURRENT ITEMS Rp 70,000 Rp 40,000
LAND Rp 50,000 Rp 70,000
BUILDINGS-NET Rp 200,000 Rp 150,000
EQUIPMENT-NET Rp 500,000 Rp 400,000 Rp 5,000
INVESTMENT IN SAG Rp 655,000 Rp - Rp -

TOTAL ASET Rp 1,700,000 Rp 880,000

ACCOUNTS PAYABLE Rp 160,000 Rp 50,000 Rp 10,000
OTHER LIABILITIES Rp 340,000 Rp 70,000
COMMON STOCK, $10 PAR Rp 500,000 Rp 500,000 Rp 500,000
RETAINED EARNINGS Rp 700,000 Rp 260,000
NONCONTROLLING INTEREST

Rp 1,700,000 Rp 880,000 Rp 880,500

TOTAL LIABILITAS DAN EKUITAS PEMEGANG SAHAM
USTMENT DAN ELIMINASI LAPORAN
KREDIT KONSOLIDASIAN

Rp 1,150,000
Rp - Rp -
Rp -
Rp -
Rp 50,000 -Rp 555,000
Rp 5,000 -Rp 120,000
-Rp 265,000
-Rp 10,500
Rp 199,500
Rp 600,000
Rp 45,000 -Rp 100,000
Rp 5,000 Rp -
Rp 699,500

Rp 65,000
Rp 10,000 Rp 190,000
Rp 5,000 Rp 175,000
Rp 110,000
Rp 10,000 Rp 110,000
Rp 350,000
Rp 20,000 Rp 885,000
Rp 25,000 Rp -
Rp 630,000 Rp -
Rp 1,885,000
Rp 200,000
Rp 410,000
Rp 500,000
Rp 699,500
Rp 5,500 Rp 75,500
Rp 70,000 Rp -
Rp 880,500
Rp 1,885,000 Rp -
P6.4 WORKPAPER (DOWNSTREAM SALES, TWO YEARS)

PAL CORP. DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2012

90% ADJUSTMENT & ELIMINASI

PAL STO DEBET
combined income and retained earnings statement
for the year ended December 31, 2012
SALES Rp 4,500 Rp 1,900 Rp 720
INCOME FROM STO Rp 346 Rp - Rp 346
GAIN ON LAND Rp 50 Rp - Rp 50
COST OF SALES -Rp 2,000 -Rp 1,000 Rp 120

OPERATING EXPENSES -Rp 1,130 -Rp 400 Rp 60

NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 46
NET INCOME Rp 1,766 Rp 500
DITAMBAH: RETAINED EARNINGS JANUARY 1 Rp 2,000 Rp 1,200 Rp 1,200
DIKURANGI: DIVIDENDS -Rp 1,500 -Rp 200
Rp - Rp -
RETAINED EARNINGS, DECEMBER 31 Rp 2,266 Rp 1,500
balance sheet per 31 Des. 2012
CASH Rp 1,364 Rp 140
ACCOUNTS RECEIVABLES-NET Rp 1,800 Rp 1,000
DIVIDENDS RECEIVABLE Rp 180 Rp -
INVENTORIES Rp 600 Rp 360
LAND Rp 1,000 Rp 300
BUILDINGS-NET Rp 2,800 Rp 800
MACHINERY-NET Rp 3,300 Rp 1,400 Rp 20
Rp 10
INVESTMENT IN STO Rp 2,922 Rp - Rp 100
Rp 60
PATENT Rp - Rp - Rp 540
Rp 13,966 Rp 4,000
ACCOUNTS PAYABLE Rp 2,000 Rp 500 Rp 100
DIVIDENDS PAYABLE Rp 300 Rp 200 Rp 180
OTHER LIABILITIES Rp 1,400 Rp 300
CAPITAL STOCK Rp 8,000 Rp 1,500 Rp 1,500
RETAINED EARNINGS Rp 2,266 Rp 1,500
NONCONTROLLING INTEREST Rp - Rp -

Rp 13,966 Rp 4,000 Rp 5,052

USTMENT & ELIMINASI LAPORAN
KREDIT KONSOLIDASIAN

Rp 5,680
Rp -
Rp -
Rp 720 -Rp 2,300
Rp 100 Rp -
Rp 20 -Rp 1,570
-Rp 46
Rp 1,764
Rp 2,000
Rp 180 -Rp 1,500
Rp 20 Rp -
Rp 2,264

Rp 1,504
Rp 100 Rp 2,700
Rp 180 Rp -
Rp 120 Rp 840
Rp 50 Rp 1,250
Rp 3,600
Rp 70 Rp 4,660
Rp -
Rp 166 Rp -
Rp 2,916 Rp -
Rp 60 Rp 480
Rp 15,034
Rp 2,400
Rp 320
Rp 1,700
Rp 8,000
Rp 2,264
Rp 26 Rp 350
Rp 324 Rp -
Rp 5,052 Rp 15,034
WORKPAPER (FAIRVALUE/BOOK VALUE DIFFERENTIAL, UPSTREAM SALES)

80% ADJUSTMENT DAN ELIMINASI

PIL SAN DEBIT
combined income and retained earnings statement
for the year ended December 31, 2011
SALES Rp 210,000 Rp 130,000
INCOME FROM STO Rp 31,900 Rp - Rp 31,900
GAIN ON LAND Rp - Rp 10,000 Rp 10,000
DEPRECIATION EXPENSE -Rp 40,000 -Rp 30,000
OTHER EXPENSES -Rp 110,000 -Rp 60,000 Rp 3,125
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 7,375
NET INCOME Rp 91,900 Rp 50,000
DITAMBAH: RETAINED EARNINGS JANUARY 1 Rp 140,400 Rp 50,000 Rp 50,000
DIKURANGI: DIVIDENDS -Rp 30,000 Rp -

RETAINED EARNINGS, DECEMBER 31 Rp 202,300 Rp 100,000

balance sheet per 31 Des. 2011
CURRENT ASSETS Rp 200,000 Rp 170,000
PLANT ASSETS Rp 550,000 Rp 350,000

ACCUMULATED DEPRECIATION -Rp 120,000 -Rp 70,000 Rp 3,000

Rp 3,000
INVESTMENT IN SAN Rp 322,300 Rp - Rp 9,600

PATENT Rp - Rp - Rp 25,000
TOTAL ASSETS Rp 952,300 Rp 450,000
CURRENT LIABILITIES Rp 150,000 Rp 50,000
CAPITAL STOCK Rp 600,000 Rp 300,000 Rp 300,000
RETAINED EARNINGS Rp 202,300 Rp 100,000
NONCONTROLLING INTEREST Rp - Rp 450,000 Rp 2,400

TOTAL EQUITIES Rp 952,300

Rp 445,400
USTMENT DAN ELIMINASI LAPORAN
KREDIT KONSOLIDASIAN

Rp 340,000
Rp -
Rp -
Rp 3,000 -Rp 67,000
-Rp 173,125
-Rp 7,375
Rp 92,500
Rp 140,400
-Rp 30,000

Rp 202,900

Rp 370,000
Rp 15,000 Rp 875,000
Rp 10,000 Rp -
-Rp 184,000
Rp -
Rp 31,900 Rp - 362500
Rp 300,000 Rp - -300000
Rp 3,125 Rp 21,875 62500
Rp 1,082,875 31250
Rp 200,000 3125
Rp 600,000 6250
Rp 202,900 25000
Rp 7,375 Rp 79,975
Rp 75,000 Rp -
Rp 1,082,875
Rp 445,400
WORKPAPER (DOWNSTREAM AND UPSTREAM SALES)

ADJUSTMENT DAN ELIMINASI

POT SKI DEBET
combined income and retained earnings statement
for the year ended December 31, 2015
SALES Rp 26,000 Rp 11,000 Rp 1,500
GAIN ON LAND Rp 700 Rp -
GAIN ON EQUIPMENT Rp - Rp 800 Rp 800
INCOME FROM SKI Rp 1,380 Rp - Rp 1,380
COST OF SALES -Rp 15,000 -Rp 5,000 Rp 120

DEPRECIATION EXPENSE -Rp 3,700 -Rp 2,000 Rp 500

OTHER EXPENSES -Rp 4,280 -Rp 2,800
NET INCOME Rp 5,100 Rp 2,000
DITAMBAH: RETAINED EARNINGS JANUARY 1 Rp 12,375 Rp 4,000 Rp 4,000
DIKURANGI: DIVIDENDS -Rp 3,000 -Rp 1,000
RETAINED EARNINGS, DECEMBER 31 Rp 14,475 Rp 5,000
balance sheet per 31 Des. 2015
CASH Rp 1,170 Rp 500
ACCOUNTS RECEIVABLES-NET Rp 2,000 Rp 1,500
INVENTORIES Rp 5,000 Rp 2,000
LAND Rp 4,000 Rp 1,000
BUILDINGS-NET Rp 15,000 Rp 4,000 Rp 1,625
EQUIPMENT-NET Rp 10,000 Rp 4,000 Rp 200
INVESTMENT IN SKI Rp 14,405 Rp - Rp 500
Rp 100
GOODWILL Rp 4,000
TOTAL ASSETS Rp 51,575 Rp 13,000
ACCOUNTS PAYABLE Rp 4,100 Rp 1,000 Rp 300
OTHER LIABIITIES Rp 7,000 Rp 2,000
CAPITAL STOCK Rp 26,000 Rp 5,000 Rp 5,000
RETAINED EARNINGS Rp 14,475 Rp 5,000
Rp 51,575 Rp 13,000
Rp 20,025
USTMENT DAN ELIMINASI LAPORAN
KREDIT KONSOLIDASIAN

Rp 35,500
Rp 500 Rp 1,200
Rp -
Rp -
Rp 1,500 -Rp 18,520
Rp 100 Rp -
Rp 200 -Rp 6,000
-Rp 7,080
Rp 5,100
Rp 12,375
Rp 1,000 -Rp 3,000
Rp 14,475

Rp 1,670
Rp 300 Rp 3,200
Rp 120 Rp 6,880
Rp 5,000
Rp 500 Rp 20,125
Rp 800 Rp 13,400
Rp 380 Rp -
Rp 14,625 Rp -
Rp 4,000
Rp 54,275
Rp 4,800
Rp 9,000
Rp 26,000
Rp 14,475
Rp 54,275
Rp 20,025
P6-7 WORKPAPER (UPSTREAM SALES CURRENT AND PREVIOUS YEARS)

80% ADJUSTMENT & ELIMINASI

PAR SIN DEBET
combined income and retained earnings statement
for the year ended December 31, 2014
SALES Rp 650,000 Rp 120,000 Rp 8,000
INCOME FROM SIN Rp 42,000 Rp - Rp 42,000
COST OF SALES -Rp 390,000 -Rp 40,000 Rp 1,000

OTHER EXPENSES -Rp 170,000 -Rp 30,000 Rp 2,500

NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 9,700
NET INCOME Rp 132,000 Rp 50,000
DITAMBAH: RETAINED EARNINGS JANUARY 1 Rp 95,600 Rp 20,000 Rp 20,000
DIKURANGI: DIVIDENDS -Rp 70,000 -Rp 20,000

RETAINED EARNINGS, DECEMBER 31 Rp 157,600 Rp 50,000

balance sheet per 31 Des. 2014
CASH Rp 58,000 Rp 20,000
ACCOUNTS RECEIVABLES-NET Rp 40,000 Rp 20,000
INVENTORIES Rp 60,000 Rp 35,000
PLANT ASSETS Rp 290,000 Rp 205,000
ACCUMULATED DEPRECIATION -Rp 70,000 -Rp 100,000 Rp 4,000
Rp 4,000
INVESTMENT IN SIN Rp 121,600 Rp - Rp 1,600
Rp 12,800
PATENT Rp 17,500
TOTAL ASSETS Rp 499,600 Rp 180,000
ACCOUNTS PAYABLE Rp 42,000 Rp 30,000 Rp 4,000
CAPITAL STOCK Rp 300,000 Rp 100,000 Rp 100,000
RETAINED EARNINGS Rp 157,600 Rp 50,000
NONCONTROLLING INTEREST Rp - Rp - Rp 400
Rp 3,200
n0ncontrolling interest 1 Januari
TOTAL EQUITIES Rp 499,600 Rp 180,000
Rp 230,700
USTMENT & ELIMINASI LAPORAN
KREDIT KONSOLIDASIAN

Rp 762,000
Rp -
Rp 8,000 -Rp 421,000
Rp 2,000 Rp -
Rp 4,000 -Rp 198,500
-Rp 9,700
Rp 132,800
Rp 95,600
Rp 16,000 -Rp 70,000
Rp 4,000 Rp -
Rp 158,400

Rp 78,000
Rp 4,000 Rp 56,000
Rp 1,000 Rp 94,000
Rp 20,000 Rp 475,000
-Rp 162,000
Rp -
Rp 26,000 Rp - 25000
Rp 110,000 Rp - -7500
Rp 2,500 Rp 15,000 17500
Rp 556,000
Rp 68,000
Rp 300,000
Rp 158,400
Rp 5,700 Rp 29,600

Rp 27,500 0
Rp 556,000
Rp 230,700
P7-3 Subsidiary Purchases Parent Bonds
Thanos SA dan Entitas Anak
Kertas Kerja Laporan Konsolidasian
31 Desember 2014
90% adjustment and elimination L. Laba Rugi
Thanos SA Merry SA debit credit Konsolidasian
Debits
cash Rp 700 Rp 600
accounts receivable Rp 1,000 Rp 400
interest receivable Rp - Rp 25 Rp 25
inventory Rp 1,100 Rp 700 Rp 100
land Rp 1,900 Rp 800 Rp 200
equipment-net Rp 1,100 Rp 1,400 Rp 100
building-net Rp 2,000 Rp 1,400
investment in Thanos SA bonds Rp - Rp 460 Rp 460
investment in Merry SA Rp 3,600 Rp - Rp 3,600
cost of sales Rp 2,800 Rp 2,400 Rp 100 Rp 800 -Rp 4,500
interest expense Rp 100 Rp - Rp 50 -Rp 50
other expenses Rp 1,100 Rp 700 -Rp 1,800
dividends Rp 300 Rp 100 Rp 90
Rp 10
GOODWIILL Rp 5
Total Rp 15,700 Rp 8,985
Credits
accounts payable Rp 1,300 Rp 1,000
interest payable Rp 50 Rp - Rp 25
10% bonds payable Rp 1,000 Rp - Rp 500
common stock Rp 5,000 Rp 2,000 Rp 2,000
retained earnings Rp 3,380 Rp 2,085 Rp 2,085
sales Rp 4,800 Rp 3,700 Rp 800 Rp 7,700
gain on sale of land Rp - Rp 200 Rp 200 Rp -
gain on sale of equipment Rp 100 Rp - Rp 100 Rp -
gain on retirement of bonds Rp 40 Rp 40
interest income Rp 70 Rp - Rp 50 Rp 20
Total Rp 15,700 Rp 8,985
Noncontrolling interest share Rp 60 -Rp 60
Controlling share of income Rp 1,350
consolidated retained earnings
noncontrolling interest 1 Jan. 2014 Rp 400
noncontrolling interest 31 Des. 2014 Rp 50
Rp 5,925 Rp 5,925
Laba Ditahan Laporan Posisi Keu.
Konsolidasian Konsolidasian

Rp 1,300
Rp 1,400
Rp -
Rp 1,700
Rp 2,500
Rp 2,400
Rp 3,400 Rp 3,700
Rp -
Rp -

-Rp 300

Rp 5
Rp 12,705

Rp 2,300
Rp 25
Rp 500 90%
Rp 5,000 100%
Rp 3,380 10%
Rp -

Rp 1,350
Rp 4,430 Rp 4,430

Rp 450
Rp 12,705
P7-6 Parent Purchases Subsidiary Bonds
Ken AO dan Entitas Anak
Kertas Kerja Laporan Konsolidasian
31 Desember 2014
80% Adjustment & Elimination
Ken AO Nuro AO Debit Kredit
Debits
cash Rp 1,500 Rp 2,000
accounts receivable Rp 3,000 Rp 1,900
interest receivable Rp 100 Rp - Rp 100
inventory Rp 1,600 Rp 1,800 Rp 100
land Rp 2,000 Rp 4,200
equipment-net Rp 2,100 Rp 1,100
building-net Rp 6,000 Rp 2,000 Rp 50 Rp 1,000
investment in Nuro AO bonds Rp 950 Rp - Rp 950
investment in Nuro AO Rp 8,000 Rp - Rp 8,000
cost of sales Rp 11,100 Rp 8,800 Rp 100 Rp 1,000
interest expense Rp - Rp 200 Rp 100
other expenses Rp 1,700 Rp 2,100 Rp 50
Loss on retirement of bonds Rp 50
dividends Rp 500 Rp 800 Rp 640
Rp 160
GOODWILL
Total Rp 38,550 Rp 24,900
Credits
accounts payable Rp 2,400 Rp 900
interest payable Rp - Rp 100 Rp 100
10% bonds payable Rp - Rp 900 Rp 900
common stock Rp 10,000 Rp 5,000 Rp 5,000
retained earnings Rp 12,000 Rp 5,000 Rp 5,000
Rp 640
sales Rp 14,000 Rp 12,000 Rp 1,000
gain on sale of building Rp - Rp 1,000 Rp 1,000
interest income Rp 150 Rp - Rp 100
Total Rp 38,550 Rp 24,900
Noncontrolling interest share Rp 150
Controlling share of income
consolidated retained earnings
noncontrolling interest 1 Jan. 2014 Rp 2,000
noncontrolling interest 31 Des. 2014 Rp 10
Rp 14,100 Rp 14,100

Rp -
Laba Rugi Laba Ditahan Posisi Keuangan
Konsolidasian Konsolidasian Konsolidasian
Rp 12,000
Rp 3,500 -Rp 8,800
Rp 4,900 -Rp 200
Rp - -Rp 2,100
Rp 3,300 -Rp 1,000
Rp 6,200 -Rp 100
Rp 3,200 -Rp 50
Rp 7,050 -Rp 250
Rp - -Rp 50
Rp - -Rp 200
Rp 19,000
Rp 100
Rp 3,750
Rp 50
Rp 500
3750000
Rp - 5000000
Rp 28,150 4850000
150000
Rp 3,300 -100000
Rp - 250000
Rp - 0
Rp 10,000
Rp 11,360

Rp 25,000

Rp 50

Rp 150
Rp 2,000 Rp 2,000
Rp 12,860 Rp 12,860

Rp 1,990
Rp 28,150
P8-1 MID YEAR ACQUISITION, OVERVALUED INVENTORY, UPSTREAM SALE OF LAND

ADNAN AND SUBSIDYARY

KERTAS KERJA LAPORAN KEUANGAN KONSOLIDASIAN
untuk setahun yg berakhir tgl 31 DESEMBER 2014

75% ADJUSTMENT & ELIMINATION

ADNAN SAL RAYAN SAL DEBET KREDIT
DEBITS
cash Rp 1,200,000 Rp 900,000
accounts receivable Rp 2,000,000 Rp 1,100,000
dividend receivable Rp 112,500 Rp - Rp 112,500
inventory Rp 300,000 Rp 1,300,000 Rp 100,000 Rp 100,000
land Rp 1,200,000 Rp 2,400,000 Rp 150,000
equipment Rp 3,000,000 Rp 350,000
investment in Rayan SAL Rp 3,637,500 Rp - Rp 3,637,500
goodwill Rp 250,000
cost of sales Rp 3,900,000 Rp 2,700,000 Rp 100,000
Rp 1,350,000
other expenses Rp 1,100,000 Rp 950,000 Rp 475,000
dividends Rp - Rp 250,000 Rp 100,000
Rp 112,500
Rp 37,500
Rp 16,450,000 Rp 9,950,000
KREDIT
accounts payable Rp 2,200,000 Rp 550,000
dividend payable Rp - Rp 150,000 Rp 112,500
common stock Rp 5,000,000 Rp 3,000,000 Rp 3,000,000
retained earnings Rp 1,850,000 Rp 1,300,000 Rp 1,300,000
sales Rp 7,400,000 Rp 4,800,000 Rp 2,400,000
gain on sale of land Rp - Rp 150,000 Rp 150,000
Rp 16,450,000 Rp 9,950,000
noncontrolling interest share Rp 168,750
consolidated net income
consolidated retained earnings
noncontrolling interest Jul. 1 Rp 1,175,000
noncontrolling interest Dec. 31 Rp 131,250
Rp 7,481,250 Rp 7,481,250

Rp -
CONSOLIDATED CONSOLIDATED CONSOLIDATED
INCOME STATEMENT R/E STATEMENT BALANCE SHEET

Rp 2,100,000
Rp 3,100,000
Rp -
Rp 1,600,000
Rp 3,450,000
Rp 3,350,000
Rp -
Rp 250,000
-Rp 5,150,000

-Rp 1,575,000
Rp -

Rp 13,850,000

Rp 2,750,000
Rp 37,500
Rp 5,000,000
Rp 1,850,000
Rp 9,800,000

-Rp 168,750
Rp 2,906,250 Rp 2,906,250
Rp 4,756,250 Rp 4,756,250

Rp 1,306,250
Rp 13,850,000
P8-3 SALE OF AN INTEREST DURING ACCOUNTING PERIOD, UPSTREAM BUILDING SALE

ISAAC SAA DAN ENTITAS ANAK

KERTAS KERJA LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014

70% ADJUSTMENT & ELIMINATION

ISAC SAA PIERO SAA DEBIT KREDIT
DEBIT
cash Rp 900,000 Rp 400,000
account receivable Rp 200,000 Rp 700,000
inventory Rp 1,640,000 Rp 700,000
land Rp 2,100,000 Rp 2,800,000
equipment Rp 3,000,000 Rp 1,400,000 Rp 100,000 Rp 500,000
Rp 50,000
investment in Piero SAA Rp 2,835,000 Rp - Rp 50,000
cost of sales Rp 5,800,000 Rp 2,800,000 Rp 840,000
other expenses Rp 400,000 Rp 700,000 Rp 210,000
Rp 100,000
dividends Rp 200,000 Rp 200,000 Rp 140,000
Rp 60,000
goodwill Rp 200,000
Rp 17,075,000 Rp 9,700,000
KREDIT
accounts payable Rp 1,900,000 Rp 1,400,000
common stock Rp 5,000,000 Rp 2,000,000
additional paid in capital Rp 50,000 Rp -
retained earnings Rp 2,500,000 Rp 1,800,000
sales Rp 7,400,000 Rp 4,500,000 Rp 1,350,000
income from Piero SAA Rp 225,000 Rp -
Rp 17,075,000 Rp 9,700,000
noncontrolling interest share
consolidated net income
consolidated retained earnings
noncontrolling interest Jan. 1
noncontrolling interest Dec. 31
CONSOLIDATED CONSOLIDATED CONSOLIDATED
INCOME STATEMENT R/E STATEMENT BALANCE SHEET
3600000
4000000
3800000
200000
P8-8 WORKPAPER (MIDYEAR ACQUISITION OF 80% INTEREST.DOWNSTREAM INVENTORY SALES)

POP AND SUBSIDIARY

KERTAS KERJA LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011

80% adjustments & eliminations

Pop Sat debit kredit
combined income and retained earnings
statement for the year ended december 31
sales Rp 112,000 Rp 50,000 Rp 12,000
Rp 37,500
income from Sat Rp 3,800 Rp - Rp 3,800
cost of sales -Rp 60,000 -Rp 20,000 Rp 1,000 Rp 12,000
Rp 15,000
operating expenses -Rp 25,100 -Rp 6,000 Rp 4,500
noncontrolling interest share Rp - Rp - Rp 1,200
net income Rp 30,700 Rp 24,000
retained earnings January 1 Rp 30,000 Rp 20,000 Rp 20,000
dividends -Rp 20,000 -Rp 10,000 Rp 5,000
Rp 4,000
Rp 1,000
retained earnings December 31 Rp 40,700 Rp 34,000
balance sheet at December 31
cash Rp 5,100 Rp 7,000
accounts receivable Rp 10,400 Rp 17,000 Rp 6,000
note receivable Rp 5,000 Rp 10,000
inventories Rp 30,000 Rp 16,000 Rp 1,000
plant assets-net Rp 88,000 Rp 60,000
investment in Sat Rp 82,200 Rp - Rp 200 Rp 82,400
goodwill Rp - Rp - Rp 20,000
total assets Rp 220,700 Rp 110,000
accounts payable Rp 15,000 Rp 16,000 Rp 6,000
notes payable Rp 25,000 Rp 10,000
capital stock Rp 140,000 Rp 50,000 Rp 50,000
retained earnings Rp 40,700 Rp 34,000
noncontrolling interest Rp - Rp - Rp 20,600
Rp 200
total equities Rp 220,700 Rp 110,000
Rp 151,700 Rp 151,700
 consolidated
statements

Rp 112,500
Rp -
Rp -
-Rp 54,000
Rp -
-Rp 26,600
-Rp 1,200
Rp 30,700
Rp 30,000
-Rp 20,000
Rp -
Rp -
Rp 40,700

Rp 12,100
Rp 21,400
Rp 15,000
Rp 45,000
Rp 148,000
Rp -
Rp 20,000
Rp 261,500
Rp 25,000
Rp 35,000
Rp 140,000
Rp 40,700
Rp 20,800
Rp -
Rp 261,500
P8-9 WORKPAPER (NONCONTROLLING INTEREST, PREACQUISITION INCOME, DOWNSTREAM SALE OF EQUIPMENT, UPSTREAM

PAL DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN
TAHUN 2011

70% adjustments & eliminations

PAL SID debit
combined income and retained earnings
statement for the year ended december 31
sales Rp 287,100 Rp 150,000
income from Sid Rp 12,300 Rp -
Gain Rp 12,000 Rp 2,000
interest income Rp - Rp 5,850
expenses (includes cost of goods sold) -Rp 200,000 -Rp 117,850
interest expense -Rp 11,400 Rp -
noncontrolling interest share Rp - Rp -
net income Rp 100,000 Rp 40,000
retained earnings January 1 Rp 250,000 Rp 50,000
dividends -Rp 50,000 -Rp 20,000
retained earnings December 31 Rp 300,000 Rp 70,000
balance sheet at December 31
cash Rp 17,000 Rp 4,000
interest receivable Rp - Rp 6,000
inventories Rp 140,000 Rp 60,000
other current assets Rp 110,000 Rp 20,000
plant assets-net Rp 502,700 Rp 107,300
investment in Sid common Rp 180,300 Rp -
investments in Pal bonds Rp - Rp 102,700
total assets Rp 950,000 Rp 300,000
interest payable Rp 6,000 Rp -
other current liabilities Rp 38,600 Rp 30,000
12% bonds payable Rp 105,400 Rp -
common stock Rp 500,000 Rp 200,000
retained earnings Rp 300,000 Rp 70,000
noncontrolling interest Rp - Rp -
total equities Rp 950,000 Rp 300,000
REAM SALE OF EQUIPMENT, UPSTREAM SALE OF LAND, SUBSIDIARY HOLDS PARENT'S BONDS)

ustments & eliminations consolidated

kredit statements
P8-10 WORKPAPER (MIDYEAR PURCHASE OF 10% INTEREST, DOWNSTREAM SALES)

PAM DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN
TAHUN 2012

80% ADJUSTMENT & ELIMINATION

PAM SAM DEBET KREDIT
combined income and retained earnings
statement for the year ended december 31
sales Rp 900,000 Rp 500,000 Rp 48,000
income from Sam Rp 38,000 Rp - Rp 38,000
gain on machinery Rp 40,000 Rp - Rp 40,000
cost of sales -Rp 400,000 -Rp 300,000 Rp 6,000 Rp 48,000
Rp 5,000
depreciation expense -Rp 90,000 -Rp 60,000 Rp 4,000
other expenses -Rp 160,000 -Rp 40,000
noncontrolling interest share Rp - Rp - Rp 26,000
net income Rp 328,000 Rp 100,000
retained earnings January 1 Rp 155,000 Rp 250,000 Rp 250,000
dividends -Rp 200,000 -Rp 50,000 Rp 17,500
Rp 20,000
Rp 12,500
retained earnings December 31 Rp 283,000 Rp 300,000
balance sheet at December 31
cash Rp 20,000 Rp 80,000
accounts receivable Rp 130,000 Rp 30,000 Rp 25,000
dividends receivable Rp 20,000 Rp - Rp 20,000
inventories Rp 90,000 Rp 70,000 Rp 6,000
other current items Rp 20,000 Rp 80,000
land Rp 50,000 Rp 40,000 Rp 8,000
buildings-net Rp 60,000 Rp 105,000
machinery-net Rp 100,000 Rp 320,000 Rp 4,000 Rp 40,000
investment in Sam Rp 510,000 Rp - Rp 5,000 Rp 500
Rp 8,000 Rp 522,500
goodwill Rp 100,000
total aset Rp 1,000,000 Rp 725,000
accounts payable Rp 177,000 Rp 40,000 Rp 25,000
dividends payable Rp 100,000 Rp 25,000 Rp 20,000
other liabilities Rp 140,000 Rp 60,000
capital stock, $10 par Rp 300,000 Rp 300,000 Rp 300,000
retained earnings Rp 283,000 Rp 300,000
noncontrolling interest Rp - Rp - Rp 13,500
Rp 127,500
total equities Rp 1,000,000 Rp 725,000
Rp 870,000 Rp 870,000
CONSOLIDATED
FINANCIAL STATEMENT

1 januari 2011 420000 70%

600000 100%
500000 n.buku aset bersih
100000 goodwill

1 juli 2012 67500 10%

675000 100%
575000
100000

17500
20000
P8-11
WORKPAPER (MIDYEAR ACQUISITION, PREACQUISITION INCOME AND DIVIDENDS, UPSTREAM SALE OF INVENTORY,
DOWNSTREAM SALE OF INVENTORY ITEM USED BY SUBSIDIARY AS PLANT ASSET)

85% ADJUTMENT & ELIMINATION

PAN SLY DEBET KREDIT
combined income and retained earnings
statement for the year ended december 31
sales Rp 910,000 Rp 400,000
income from Sly Rp 7,500 Rp -
cost of sales -Rp 500,000 -Rp 250,000
operating expenses -Rp 200,000 -Rp 90,000
noncontrolling interest share Rp - Rp -
net income Rp 217,500 Rp 60,000
retained earnings January 1 Rp 192,500 Rp 100,000
dividends -Rp 100,000 -Rp 40,000
retained earnings December 31 Rp 310,000 Rp 120,000
balance sheet at December 31
cash Rp 33,750 Rp 10,000
dividend receivable Rp 17,000 Rp -
account receivable-net Rp 120,000 Rp 70,000
inventories Rp 300,000 Rp 150,000
plant assets-net Rp 880,000 Rp 500,000
investment in Sly-85% Rp 513,250 Rp -
total aset Rp 1,864,000 Rp 730,000
accounts payable Rp 154,000 Rp 90,000
dividends payable Rp - Rp 20,000
capital stock Rp 1,400,000 Rp 500,000
retained earnings Rp 310,000 Rp 120,000
noncontrolling interest Rp - Rp -
total equities Rp 1,864,000 Rp 730,000
E OF INVENTORY,

CONSOLIDATED
STATEMENT
P9-3 FINANCIAL STATEMENT WORKPAPER (GOODWILL AND UNREALIZED PROFITS)

80% 50% ADJUSTMENTS & ELIMINATION

PEN SIR TIP DEBIT
combined income and retained earnings
statement for the year ended december 31
sales Rp 500,000
income from Sir Rp 72,000
income from Tip Rp 12,500
cost of sales -Rp 240,000
other expenses -Rp 160,000
noncontrolling interest share-Sir Rp -
noncontrolling interest share-Tip Rp -
net income Rp 184,500
retained earnings January 1 Rp 115,500
retained earnings January 1 Rp - Rp 160,000
retained earnings January 1 Rp - Rp 45,000
dividends -Rp 80,000
retained earnings December 31 Rp 220,000
balance sheet at December 31
cash Rp 67,000
account receivable-net Rp 70,000
inventories Rp 110,000
plant and equipment-net Rp 140,000
investment in Sir-80% Rp 508,000
investment in Tip-50% Rp 95,000
investment in Tip-40% Rp -
total aset Rp 990,000
accounts payable Rp 70,000
other liabilities Rp 100,000
capital stock Rp 600,000
capital stock Rp - Rp 400,000
capital stock Rp - Rp 100,000
retained earnings Rp 220,000
noncontrolling interest Rp -
noncontrolling interest Rp -
total equities Rp 990,000
TMENTS & ELIMINATIONS CONSOLIDATED
KREDIT STATEMENT
P3-6 CONSOLIDATION AFTER ACQUISITION
(dalam ribuan rupiah)
80% ADJUSTMENT & ELIMINATION
HARRISON PLC DAVID PLC DEBET KREDIT
CASH Rp 300 Rp 80
ACCOUNTS RECEIVABLE Rp 400 Rp 200 Rp 100
DIVIDENDS RECEIVABLE Rp 160 Rp - Rp 160
EQUIPMENT-NET Rp 1,000 Rp 800
BUILDING-NET Rp 2,000 Rp 1,000
LAND Rp 1,600 Rp 1,400
INVESTMENT IN DAVID PLC Rp 2,320 Rp - Rp 240
Rp 2,080
TOTAL ASSETS Rp 7,780 Rp 3,480
ACCOUNTS PAYABLE Rp 500 Rp 80 Rp 100
DIVIDENDS PAYABLE Rp 100 Rp 200 Rp 160
NOTES PAYABLE Rp 1,000 Rp 400
CAPITAL STOCK Rp 2,000 Rp 1,000 Rp 1,000
RETAINED EARNINGS Rp 4,180 Rp 1,800 Rp 1,600
Rp 500 Rp 200
NONCONTROLLING INTEREST Rp 520
Rp 60
TOTAL EQUITIES Rp 7,780 Rp 3,480
Rp 3,360 Rp 3,360
CONSOLIDATED
BALANCE SHEET
Rp 380
Rp 500
Rp -
Rp 1,800
Rp 3,000
Rp 3,000
Rp -
Rp -
Rp 8,680
Rp 480
Rp 140
Rp 1,400
Rp 2,000
Rp 4,080 520
Rp -
Rp 580
Rp -
Rp 8,680
P3-9 CONSOLIDATED BALANCE SHEET WORKPAPERS (EXCESS ALLOCATED TO EQUIPMENT AND GOODWILL)

90% ADJUSTMENT & ELIMINATION CONSOLIDATED

PAN SON DEBET KREDIT BALANCE SHEET
CASH Rp 1,200 Rp 800 Rp 2,000
ACCOUNTS RECEIVABLE-NET Rp 2,400 Rp 1,600 Rp 4,000
DIVIDENDS RECEIVABLE Rp 360 Rp - Rp 360 Rp -
INVENTORY Rp 2,800 Rp 2,400 Rp 5,200
LAND Rp 2,400 Rp 2,800 Rp 5,200
BUILDINGS-NET Rp 8,000 Rp 4,000 Rp 12,000
EQUIPMENT-NET Rp 6,000 Rp 3,200 Rp 3,200 Rp 400 Rp 12,000
INVESTMENT IN SON Rp 15,120 Rp - Rp 720 Rp -
Rp 14,400 Rp -
GOODWILL Rp - Rp - Rp 2,000 Rp 2,000
TOTAL ASSETS Rp 38,280 Rp 14,800 Rp 42,400
ACCOUNTS PAYABLE Rp 1,200 Rp 2,400 Rp 3,600
DIVIDENDS PAYABLE Rp 2,000 Rp 400 Rp 360 Rp 2,040
CAPITAL STOCK Rp 28,000 Rp 8,000 Rp 8,000 Rp 28,000
RETAINED EARNINGS Rp 7,080 Rp 4,000 Rp 2,800 Rp 7,080
Rp 2,000 Rp 800 Rp -
NONCONTROLLING INTEREST Rp 80 Rp 1,680
Rp 1,600 Rp -
TOTAL EQUITIES Rp 38,280 Rp 14,800 Rp 42,400
Rp 18,360 Rp 18,360
 16000
-Rp 10,800
5200 3200
2000
P3-11 CONSOLIDATED BALANCE SHEET WORKPAPERS (FAIR VALUE/BOOK VALUE DIFFERENTIALS
AND NONCONTROLLING INTEREST)

70% ADJUSTMENT & ELIMINATION

POP STU DEBET KREDIT
CASH Rp 240 Rp 80
ACCOUNTS RECEIVABLE-CUSTOMERS Rp 1,760 Rp 800
ACCOUNTS RECEIVABLE FROM POP Rp - Rp 40 Rp 40
DIVIDENDS RECEIVABLE Rp 28 Rp - Rp 28
INVENTORY Rp 2,000 Rp 1,280 Rp 80 Rp 80
LAND Rp 400 Rp 600
PLANT ASSETS-NET Rp 2,800 Rp 1,400 Rp 320 Rp 40
INVESTMENT IN STU Rp 2,884 Rp - Rp 84
Rp - Rp - Rp 2,800
GOODWILL Rp 400
TOTAL ASSETS Rp 10,112 Rp 4,200
ACCOUNTS PAYABLE-SUPPLIERS Rp 1,200 Rp 320
ACCOUNTS PAYABLE TO STU Rp 40 Rp - Rp 40
DIVIDENDS PAYABLE Rp 160 Rp 40 Rp 28
LONG-TERM DEBT Rp 2,400 Rp 400
CAPITAL STOCK Rp 4,000 Rp 2,000 Rp 2,000
RETAINED EARNINGS Rp 2,312 Rp 1,440 Rp 1,200
Rp 280 Rp 40
NONCONTROLLING INTEREST Rp - Rp - Rp 1,200
Rp - Rp - Rp 36
TOTAL EQUITIES Rp 10,112 Rp 4,200
Rp 4,348 Rp 4,348
CONSOLIDATED
BALANCE SHEET
Rp 320
Rp 2,560
Rp -
Rp -
Rp 3,280
Rp 1,000
Rp 4,480
Rp -
Rp -
Rp 400
Rp 12,040
Rp 1,520
Rp -
Rp 172
Rp 2,800
Rp 4,000
Rp 2,312
Rp -
Rp 1,236
Rp -
Rp 12,040
P4-2 WORKPAPER IN YEAR OF ACQUISITION
LIAM AB DAN ENTITAS ANAK
KERTAS KERJA KONSOLIDASIAN
31 DESEMBER 2014 (dalam ribuan Rp)
80% ADJUSTMENT & ELIMINASI
LIAM AB THEO AB DEBET KREDIT
combined income and retained earning
statement for the year ended 31 des. 2014
SALES Rp 67,000 Rp 30,500
INCOME FROM THEO AB Rp 1,200 Rp - Rp 1,200
COST OF SALES -Rp 42,000 -Rp 25,000
EXPENSES -Rp 21,900 -Rp 4,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 300
CONTROLLING SHARE OF NET INCOME Rp 4,300 Rp 1,500
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 11,600 Rp 8,000 Rp 8,000
KURANG: DIVIDENDS -Rp 3,000 -Rp 500 Rp 400
Rp 100
RETAINED EARNINGS 31 DESEMBER Rp 12,900 Rp 9,000
balance sheet per tanggal 31 Desember
CASH Rp 800 Rp 600
ACCOUNT RECEIVABLE-NET Rp 1,300 Rp 800
DIVIDENDS RECEIVABLE Rp 400 Rp - Rp 400
INVENTORIES Rp 2,600 Rp 400
OTHER CURRENT ASSETS Rp 1,200 Rp 1,800
LAND Rp 3,000 Rp 4,200
BUILDINGS-NET Rp 3,200 Rp 3,600
EQUIPMENT-NET Rp 2,200 Rp 2,400
INVESTMENT IN THEO AB Rp 10,800 Rp - Rp 800
Rp 10,000
GOODWILL Rp 2,500
TOTAL ASSETS Rp 25,500 Rp 13,800
ACCOUNTS PAYABLE Rp 1,000 Rp 400
DIVIDENDS PAYABLE Rp 2,500 Rp 500 Rp 400
NOTES PAYABLE Rp 4,100 Rp 1,900
CAPITAL STOCK Rp 10 par Rp 5,000 Rp 2,000 Rp 2,000
RETAINED EARNINGS Rp 12,900 Rp 9,000
NONCONTROLLING INTEREST JAN. 1 Rp 2,500
NONCONTROLLING INTEREST DEC.31 Rp 200
TOTAL LIABILITIES DAN EQUITIES
alam ribuan Rp)
LAPORAN
KONSOLIDASIAN

Rp 97,500
-
-Rp 67,000
-Rp 25,900
-Rp 300
Rp 4,300
Rp 11,600
-Rp 3,000
Rp -
Rp 12,900

Rp 1,400
Rp 2,100
Rp -
Rp 3,000
Rp 3,000
Rp 7,200
Rp 6,800
Rp 4,600
Rp -

Rp 2,500
Rp 30,600
Rp 1,400
Rp 2,600
Rp 6,000
Rp 5,000
Rp 12,900

Rp 2,700
Rp 30,600
P4-3 WORKPAPERS IN YEAR OF ACQUISITION (GOODWILL AND INTERCOMPANY TRANSACTIONS)
PAN DAN ENTITAS ANAK
KERTAS KERJA KONSOLIDASIAN
31 DESEMBER 2011
75% ADJUSTMENT & ELIMINATION
PAN SAF DEBET
combined income and retained earning
statement for the year ended 31 des. 2011
SALES Rp 800,000 Rp 200,000
INCOME FROM SAF Rp 27,600 Rp - Rp 27,600
COST OF SALES -Rp 500,000 -Rp 100,000
OTHER EXPENSES -Rp 194,000 -Rp 52,000 Rp 11,200
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 9,200
CONTROLLING SHARE OF NET INCOME Rp 133,600 Rp 48,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 360,000 Rp 68,000 Rp 68,000
KURANG: DIVIDENDS -Rp 100,000 -Rp 32,000

RETAINED EARNINGS 31 DESEMBER Rp 393,600 Rp 84,000

balance sheet per tanggal 31 Desember
CASH Rp 106,000 Rp 30,000
ACCOUNT RECEIVABLE-NET Rp 172,000 Rp 40,000
DIVIDENDS RECEIVABLE FROM SAF Rp 12,000 Rp -
INVENTORIES Rp 190,000 Rp 20,000
NOTE RECEIVABLE FROM PAN Rp - Rp 10,000
LAND Rp 130,000 Rp 60,000
BUILDINGS-NET Rp 340,000 Rp 160,000
EQUIPMENT-NET Rp 260,000 Rp 100,000
INVESTMENT IN SAF Rp 363,600 Rp -

PATENT Rp - Rp - Rp 112,000
TOTAL ASSETS Rp 1,573,600 Rp 420,000

ACCOUNTS PAYABLE Rp 170,000 Rp 20,000

NOTE PAYABLE TO SAF Rp 10,000 Rp - Rp 10,000
DIVIDENDS PAYABLE Rp - Rp 16,000 Rp 12,000
CAPITAL STOCK Rp 10 par Rp 1,000,000 Rp 300,000 Rp 300,000
RETAINED EARNINGS Rp 393,600 Rp 84,000
NONCONTROLLING INTEREST JAN.1 Rp - Rp -
NONCONTROLLING INTEREST DEC 31
TOTAL EQUITIES Rp 1,573,600 Rp 420,000
Rp 550,000
USTMENT & ELIMINATION LAPORAN
KREDIT KONSOLIDASIAN

Rp 1,000,000
Rp -
-Rp 600,000
-Rp 257,200
-Rp 9,200 9200
Rp 133,600
Rp 360,000
Rp 24,000 -Rp 100,000
Rp 8,000 Rp -
Rp 393,600

Rp 136,000
Rp 212,000
Rp 12,000 Rp -
Rp 210,000
Rp 10,000 Rp -
Rp 190,000
Rp 500,000
Rp 360,000
Rp 3,600 Rp -
Rp 360,000 Rp -
Rp 11,200 Rp 100,800
Rp 1,708,800

Rp 190,000
Rp -
Rp 4,000
Rp 1,000,000
Rp 393,600
Rp 120,000
Rp 1,200 Rp 121,200
Rp 1,708,800
Rp 550,000
P4-4 CONSOLIDATION WORKPAPERS FROM SEPARATE FINANCIAL STATEMENTS

75% ADJUSTMENT & ELIMINATION

PAL SUN DEBET
combined income and retained earning
statement for the year ended 31 des. 2011
SALES Rp 1,600 Rp 400
INCOME FROM SUN Rp 72 Rp - Rp 72
COST OF SALES -Rp 1,000 -Rp 200
OTHER EXPENSES -Rp 388 -Rp 104
NONCONTRILLING INTEREST SHARE Rp - Rp - Rp 24
CONTROLLING SHARE OF NET INCOME Rp 284 Rp 96
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 720 Rp 136 Rp 136
KURANG: DIVIDENDS -Rp 200 -Rp 64
Rp - Rp -
RETAINED EARNINGS 31 DESEMBER Rp 804 Rp 168
balance sheet per tanggal 31 Desember
CASH Rp 236 Rp 60
ACCOUNT RECEIVABLE-NET Rp 320 Rp 80
DIVIDENDS RECEIVABLE FROM SUN Rp 24 Rp -
INVENTORIES Rp 380 Rp 40
NOTE RECEIVABLE FROM PAL Rp - Rp 20
LAND Rp 260 Rp 120
BUILDINGS-NET Rp 680 Rp 320
EQUIPMENT-NET Rp 520 Rp 200
INVESTMENT IN SUN Rp 744 Rp -
Rp - Rp -
GOODWILL Rp - Rp - Rp 224
TOTAL ASSETS Rp 3,164 Rp 840
ACCOUNTS PAYABLE Rp 340 Rp 40
NOTE PAYABLE TO SUN Rp 20 Rp - Rp 20
DIVIDENDS PAYABLE Rp - Rp 32 Rp 24
CAPITAL STOCK Rp 10 par Rp 2,000 Rp 600 Rp 600
RETAINED EARNINGS Rp 804 Rp 168
NONCONTROLLING INTEREST Rp - Rp -
Rp - Rp -
TOTAL EQUITIES Rp 3,164 Rp 840
Rp 1,100
USTMENT & ELIMINATION LAPORAN
KREDIT KONSOLIDASIAN

Rp 2,000
Rp -
-Rp 1,200
-Rp 492
-Rp 24
Rp 284
Rp 720
Rp 48 -Rp 200
Rp 16 Rp -
Rp 804

Rp 296
Rp 400
Rp 24 Rp -
Rp 420
Rp 20 Rp -
Rp 380
Rp 1,000
Rp 720
Rp 24 Rp -
Rp 720 Rp -
Rp 224
Rp 3,440
Rp 380
Rp -
Rp 8
Rp 2,000
Rp 804
Rp 8 Rp 248
Rp 240
Rp 3,440
Rp 1,100
P4-5 EXCESS IDENTIFIABLE TO NET ASSETS

90% ADJUSTMENT & ELIMINATION

NICK NV KIM NV DEBET
combined income and retained earning
statement for the year ended 31 des. 2011
SALES Rp 9,800 Rp 4,700
INCOME FROM KIM NV Rp 450 Rp - Rp 450
COST OF SALES -Rp 6,100 -Rp 3,000
DEPRECIATION EXPENSES -Rp 1,000 -Rp 500 Rp 100
OTHER EXPENSES -Rp 150 -Rp 700
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 50
NET INCOME Rp 3,000 Rp 500

TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 11,200 Rp 4,000 Rp 4,000

KURANG: DIVIDENDS -Rp 600 -Rp 100
Rp - Rp -
RETAINED EARNINGS 31 DESEMBER Rp 13,600 Rp 4,400
balance sheet per tanggal 31 Desember
CASH Rp 1,800 Rp 100
ACCOUNT RECEIVABLE-NET Rp 1,400 Rp 600
INVENTORIES Rp 2,000 Rp 1,600 Rp 100
OTHER CURRENT ASSETS Rp 1,000 Rp 900
LAND Rp 3,300 Rp 2,800
BUILDINGS-NET Rp 4,000 Rp 3,400 Rp 600
EQUIPMENT-NET Rp 2,100 Rp 1,900
INVESTMENT IN KIM NV Rp 9,360 Rp -
Rp - Rp -
GOODWILL Rp - Rp - Rp 500
TOTAL ASSETS Rp 24,960 Rp 11,300

ACCOUNTS PAYABLE Rp 4,100 Rp 1,300 Rp 200

OTHER LIABILITIES Rp 3,860 Rp 600
CAPITAL STOCK Rp 10 par Rp 3,400 Rp 5,000 Rp 5,000
RETAINED EARNINGS Rp 13,600 Rp 4,400
NONCONTROLLING INTEREST Rp - Rp -
Rp - Rp -
TOTAL EQUITIES Rp 24,960 Rp 11,300
Rp 11,000
DJUSTMENT & ELIMINATION LAPORAN
KREDIT KONSOLIDASIAN

Rp 14,500
Rp -
Rp 100 -Rp 9,000
-Rp 1,600
-Rp 850
-Rp 50
Rp 3,000

Rp 11,200
Rp 90 -Rp 600
Rp 10 Rp -
Rp 13,600

Rp 1,900
Rp 200 Rp 1,800 1000000
Rp 100 Rp 3,600 -Rp 100,000
Rp 1,900 600000
Rp 6,100 Rp 500,000
Rp 100 Rp 7,900
Rp 4,000
Rp 360 Rp -
Rp 9,000 Rp -
Rp 500
Rp 27,700

Rp 5,200
Rp 4,460
Rp 3,400
Rp 13,600
Rp 40 Rp 1,040
Rp 1,000 Rp -
Rp 27,700
Rp 11,000
P4-6 WORKPAPERS (DETERMINE OWNERSHIP INTEREST, YEAR AFTER ACQUISITION,
EXCESS ASSIGNED TO LAND AND PATENTS)
90 ADJUSTMENT & ELIMINATION
PEN SYN DEBET
combined income and retained earning
statement for the year ended 31 des. 2011
SALES Rp 800,000 Rp 200,000
INCOME FROM SYN Rp 36,000 Rp - Rp 36,000
COST OF SALES -Rp 500,000 -Rp 100,000
OTHER EXPENSES -Rp 201,200 -Rp 52,000 Rp 8,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 4,000
NET INCOME Rp 134,800 Rp 48,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 354,000 Rp 68,000 Rp 68,000
KURANG: DIVIDENDS -Rp 100,000 -Rp 32,000
Rp - Rp -
RETAINED EARNINGS 31 DESEMBER Rp 388,800 Rp 84,000
balance sheet per tanggal 31 Desember
CASH Rp 36,000 Rp 30,000
ACCOUNT RECEIVABLE-NET Rp 160,000 Rp 40,000
DIVIDENDS RECEIVABLE FROM SYN Rp 14,400 Rp -
NOTE RECEIVABLE FROM PEN Rp - Rp 10,000
INVENTORIES Rp 190,000 Rp 20,000
INVESTMENT IN SYN Rp 439,200 Rp -

LAND Rp 130,000 Rp 60,000 Rp 40,000

BUILDINGS-NET Rp 340,000 Rp 160,000
EQUIPMENT-NET Rp 260,000 Rp 100,000
PATENT Rp - Rp - Rp 72,000
TOTAL ASSETS Rp 1,569,600 Rp 420,000
ACCOUNTS PAYABLE Rp 170,800 Rp 20,000 Rp 10,000
NOTE PAYABLE TO SYN Rp 10,000 Rp - Rp 10,000
DIVIDENDS PAYABLE Rp - Rp 16,000 Rp 14,400
CAPITAL STOCK Rp 10 par Rp 1,000,000 Rp 300,000 Rp 300,000
RETAINED EARNINGS Rp 388,800 Rp 84,000
NONCONTROLLING INTEREST Rp - Rp -
Rp - Rp -
TOTAL EQUITIES Rp 1,569,600 Rp 420,000
Rp 562,400
USTMENT & ELIMINATION LAPORAN
KREDIT KONSOLIDASIAN

Rp 1,000,000
Rp -
-Rp 600,000
-Rp 261,200
-Rp 4,000
Rp 134,800
Rp 354,000
Rp 28,800 -Rp 100,000
Rp 3,200 Rp -
Rp 388,800

Rp 66,000
Rp 10,000 Rp 190,000
Rp 14,400 Rp -
Rp 10,000 Rp -
Rp 210,000
Rp 7,200 Rp -
Rp 432,000 Rp -
Rp 230,000 405000
Rp 500,000 120000
Rp 360,000
Rp 8,000 Rp 64,000
Rp 1,620,000
Rp 180,800
Rp -
Rp 1,600
Rp 1,000,000
Rp 388,800
Rp 800 Rp 48,800
Rp 48,000 Rp -
Rp 1,620,000
Rp 562,400
P4-7 WORKPAPERS (YEAR OF ACQUISITION, EXCESS RECORDED FOR INVENTORY, BUILDING
EQUIPMENT AND GOODWILL, INTERCOMPANY BALANCES

PAR DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN

70% ADJUSTMENT & ELIMINATION

PAR SOL DEBET
combined income and retained earning
statement for the year ended 31 des. 2011
SALES Rp 800,000 Rp 700,000
INCOME FROM SOL Rp 60,200 Rp - Rp 60,200
GAIN ON EQUIPMENT Rp 10,000 Rp -
COST OF SALES -Rp 300,000 -Rp 400,000 Rp 5,000
DEPRECIATION EXPENSES -Rp 155,000 -Rp 60,000 Rp 2,000
Rp 7,000
OTHER EXPENSES -Rp 160,000 -Rp 140,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 25,800
CONTROLLING SHARE OF NET INCOME Rp 255,200 Rp 100,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 300,000 Rp 100,000 Rp 100,000
KURANG: DIVIDENDS -Rp 200,000 -Rp 50,000
Rp - Rp -
RETAINED EARNINGS 31 DESEMBER Rp 355,200 Rp 150,000
balance sheet per tanggal 31 Desember
CASH Rp 96,000 Rp 60,000
ACCOUNT RECEIVABLE-NET Rp 100,000 Rp 70,000
DIVIDENDS RECEIVABLE Rp 14,000 Rp -
INVENTORIES Rp 150,000 Rp 100,000 Rp 5,000
OTHER CURRENT ASSETS Rp 70,000 Rp 30,000
LAND Rp 50,000 Rp 100,000
BUILDINGS-NET Rp 140,000 Rp 160,000 Rp 14,000
EQUIPMENT-NET Rp 570,000 Rp 330,000 Rp 21,000
INVESTMENT IN SOL Rp 515,200 Rp -

UNAMORTIZED EXCESS ACCOUNT Rp - Rp - Rp 100,000

GOODWILL Rp - Rp - Rp 60,000
TOTAL ASSETS Rp 1,705,200 Rp 850,000
ACCOUNTS PAYABLE Rp 200,000 Rp 85,000 Rp 10,000
DIVIDENDS PAYABLE Rp 100,000 Rp 20,000 Rp 14,000
OTHER LIABILITIES Rp 50,000 Rp 95,000
CAPITAL STOCK Rp 10 par Rp 1,000,000 Rp 500,000 Rp 500,000
RETAINED EARNINGS Rp 355,200 Rp 150,000
NONCONTROLLING INTEREST JAN. 1 Rp - Rp -
NONCONTROLLING INTEREST DES. 31 Rp - Rp -
TOTAL EQUITIES Rp 1,705,200 Rp 850,000
Rp 924,000
USTMENT & ELIMINATION LAPORAN
KREDIT KONSOLIDASIAN

Rp 1,500,000
Rp -
Rp 10,000
-Rp 705,000
-Rp 224,000
Rp - 25800
-Rp 300,000
-Rp 25,800
Rp 255,200
Rp 300,000
Rp 35,000 -Rp 200,000
Rp 15,000 Rp -
Rp 355,200

Rp 156,000
Rp 10,000 Rp 160,000
Rp 14,000 Rp -
Rp 5,000 Rp 250,000
Rp 100,000
Rp 150,000
Rp 2,000 Rp 312,000
Rp 7,000 Rp 914,000
Rp 25,200 Rp -
Rp 490,000 Rp -
Rp 100,000 Rp -
Rp 60,000
Rp 2,102,000
Rp 275,000
Rp 106,000
Rp 145,000
Rp 1,000,000
Rp 355,200
Rp 210,000 Rp 220,800
Rp 10,800 Rp -
Rp 2,102,000
Rp 924,000
P4-8 WORKPAPERS (EXCESS DUE TO UNDERVALUED LAND AND GOODWILL)

90% ADJUSTMENT & ELIMINASI

PUN SON DEBET KREDIT
combined income and retained earning
statement for the year ended 31 desember
SALES Rp 400,000 Rp 100,000
INCOME FROM SON Rp 21,600 Rp - Rp 21,600
COST OF SALES -Rp 250,000 -Rp 50,000
EXPENSES -Rp 100,600 -Rp 26,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 2,400
NET INCOME Rp 71,000 Rp 24,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 181,000 Rp 34,000 Rp 34,000
KURANG: DIVIDENDS -Rp 50,000 -Rp 16,000 Rp 14,400
Rp - Rp - Rp 1,600
RETAINED EARNINGS 31 DESEMBER Rp 202,000 Rp 42,000
balance sheet per tanggal 31 Desember
CASH Rp 18,000 Rp 15,000
ACCOUNT RECEIVABLE-NET Rp 80,000 Rp 20,000 Rp 5,000
DIVIDENDS RECEIVABLE FROM SON Rp 7,200 Rp - Rp 7,200
NOTE RECEIVABLE FROM PEN Rp - Rp 5,000 Rp 5,000
INVENTORIES Rp 95,000 Rp 10,000
INVESTMENT IN SON Rp 226,800 Rp - Rp 7,200
Rp - Rp - Rp 219,600
LAND Rp 65,000 Rp 30,000 Rp 20,000
BUILDINGS-NET Rp 170,000 Rp 80,000
EQUIPMENT-NET Rp 130,000 Rp 50,000
GOODWILL Rp 40,000
TOTAL ASSETS
ACCOUNTS PAYABLE Rp 85,000 Rp 10,000 Rp 5,000
NOTE PAYABLE TO SON Rp 5,000 Rp - Rp 5,000
DIVIDENDS PAYABLE Rp - Rp 8,000 Rp 7,200
CAPITAL STOCK Rp 10 par Rp 500,000 Rp 150,000 Rp 150,000
RETAINED EARNINGS Rp 202,000 Rp 42,000
NONCONTROLLING INTEREST Rp - Rp - Rp 800
Rp - Rp - Rp 24,400
TOTAL EQUITIES Rp 792,000 Rp 210,000
Rp 285,200 Rp 285,200
LAPORAN
KONSOLIDASIAN

Rp 500,000
Rp -
-Rp 300,000
-Rp 126,600
-Rp 2,400
Rp 71,000
Rp 181,000
-Rp 50,000
Rp -
Rp 202,000

Rp 33,000
Rp 95,000
Rp -
Rp -
Rp 105,000
Rp -
Rp -
Rp 115,000
Rp 250,000
Rp 180,000 202500
Rp 40,000 60000
Rp 818,000
Rp 90,000
Rp -
Rp 800
Rp 500,000
Rp 202,000
Rp 25,200
Rp -
Rp 818,000
P4-9 WORKPAPERS (YEAR OF ACQUISITION, EXCESS RECORDED FOR INVENTORY, EQUIPMENT
AND PATENTS, INTERCOMPANY TRANSACTIONS)

80% ADJUSTMENT & ELIMINATION

PAS SEL DEBET CREDIR
combined income and retained earning
statement for the year ended 31 desember
SALES Rp 400,000 Rp 220,000
INCOME FROM SEL Rp 34,000 Rp - Rp 34,000
COST OF SALES -Rp 160,000 -Rp 80,000 Rp 25,000
DEPRECIATION EXPENSES -Rp 80,000 -Rp 40,000 Rp 10,000
OTHER EXPENSES -Rp 51,000 -Rp 20,000 Rp 2,500
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 9,000
NET INCOME Rp 143,000 Rp 80,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 150,000 Rp 100,000 Rp 100,000
KURANG: DIVIDENDS -Rp 80,000 -Rp 40,000 Rp 32,000
Rp - Rp - Rp 8,000
RETAINED EARNINGS 31 DESEMBER Rp 213,000 Rp 140,000
balance sheet per tanggal 31 Desember
CASH Rp 59,000 Rp 60,000
TRADE RECEIVABLE-NET Rp 56,000 Rp 80,000 Rp 8,000
DIVIDENDS RECEIVABLE Rp 16,000 Rp - Rp 16,000
INVENTORIES Rp 80,000 Rp 60,000 Rp 25,000 Rp 25,000
LAND Rp 30,000 Rp 60,000
BUILDINGS-NET Rp 130,000 Rp 140,000
EQUIPMENT-NET Rp 400,000 Rp 200,000 Rp 50,000 Rp 10,000
INVESTMENT IN SOL Rp 422,000 Rp - Rp 2,000
Rp - Rp 420,000
PATENT Rp - Rp - Rp 50,000 Rp 2,500
TOTAL ASSETS Rp 1,193,000 Rp 600,000
ACCOUNTS PAYABLE Rp 80,000 Rp 100,000 Rp 8,000
DIVIDENDS PAYABLE Rp 200,000 Rp 20,000 Rp 16,000
OTHER LIABILITIES Rp 100,000 Rp 40,000
CAPITAL STOCK Rp 10 par Rp 600,000 Rp 300,000 Rp 300,000
RETAINED EARNINGS Rp 213,000 Rp 140,000
NONCONTROLLING INTEREST Rp - Rp - Rp 1,000
Rp - Rp - Rp 105,000
TOTAL EQUITIES Rp 1,193,000 Rp 600,000
Rp 629,500 Rp 629,500
LAPORAN
KONSOLIDASIAN

Rp 620,000
Rp -
-Rp 265,000
-Rp 130,000
-Rp 73,500
-Rp 9,000 8500
Rp 142,500
Rp 150,000
-Rp 80,000
Rp -
Rp 212,500

Rp 119,000
Rp 128,000
Rp -
Rp 140,000
Rp 90,000
Rp 270,000 125000
Rp 640,000 -Rp 25,000
Rp - -50000
Rp - 50000
Rp 47,500
Rp 1,434,500
Rp 172,000
Rp 204,000
Rp 140,000
Rp 600,000
Rp 212,500
Rp 106,000
Rp -
Rp 1,434,500
P4-10 WORKPAPERS (YEAR OF ACQUISITION, FAIR VALUE/BOOK VALUE DIFFERENTIALS,
INTERCOMPANY BALANCES)

80% ADJUSTMENT & ELIMINATION

PIK SEL DEBET CREDIT
combined income and retained earning
statement for the year ended 31 desember
SALES Rp 400,000 Rp 220,000
INCOME FROM SEL Rp 36,000 Rp - Rp 36,000
COST OF SALES -Rp 160,000 -Rp 80,000 Rp 25,000
DEPRECIATION EXPENSES -Rp 80,000 -Rp 40,000 Rp 10,000
OTHER EXPENSES -Rp 51,000 -Rp 20,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 9,000
NET INCOME Rp 145,000 Rp 80,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 150,000 Rp 100,000 Rp 100,000
KURANG: DIVIDENDS -Rp 80,000 -Rp 40,000 Rp 32,000
Rp - Rp - Rp 8,000
RETAINED EARNINGS 31 DESEMBER Rp 215,000 Rp 140,000
balance sheet per tanggal 31 Desember
CASH Rp 59,000 Rp 60,000
TRADE RECEIVABLE-NET Rp 56,000 Rp 80,000 Rp 8,000
DIVIDENDS RECEIVABLE Rp 16,000 Rp - Rp 16,000
INVENTORIES Rp 80,000 Rp 60,000 Rp 25,000 Rp 25,000
LAND Rp 30,000 Rp 60,000
BUILDINGS-NET Rp 130,000 Rp 140,000
EQUIPMENT-NET Rp 400,000 Rp 200,000 Rp 50,000 Rp 10,000
INVESTMENT IN SEL Rp 424,000 Rp - Rp 4,000
Rp - Rp - Rp 420,000
GOODWILL Rp - Rp - Rp 50,000
TOTAL ASSETS Rp 1,195,000 Rp 600,000
ACCOUNTS PAYABLE Rp 80,000 Rp 100,000 Rp 8,000
DIVIDENDS PAYABLE Rp 200,000 Rp 20,000 Rp 16,000
OTHER LIABILITIES Rp 100,000 Rp 40,000
CAPITAL STOCK Rp 10 par Rp 600,000 Rp 300,000 Rp 300,000
RETAINED EARNINGS Rp 215,000 Rp 140,000
NONCONTROLLING INTEREST Rp - Rp - Rp 1,000
Rp - Rp - Rp 105,000
TOTAL EQUITIES Rp 1,195,000 Rp 600,000
Rp 629,000 Rp 629,000
LAPORAN
KONSOLIDASIAN

Rp 620,000
Rp -
-Rp 265,000
-Rp 130,000
-Rp 71,000
-Rp 9,000
Rp 145,000
Rp 150,000
-Rp 80,000
Rp -
Rp 215,000

Rp 119,000
Rp 128,000
Rp -
Rp 140,000
Rp 90,000
Rp 270,000
Rp 640,000
Rp - 125000
Rp -
Rp 50,000
Rp 1,437,000
Rp 172,000
Rp 204,000
Rp 140,000
Rp 600,000
Rp 215,000
Rp 106,000
Rp -
Rp 1,437,000
P4-11 BALANCE SHEET (FOER YEARS AFTER ACQUISITION, FAIR VALUE/BOOK VALUE
DIFFERENTIALS)

80% ADJUSTMENT & ELIMINATION

PIL STU DEBET CREDIT
combined income and retained earning
statement for the year ended 31 desember
SALES Rp 300,000 Rp 200,000
INCOME FROM SEL Rp 25,000 Rp - Rp 25,000
DEPRECIATION EXPENSE Rp - Rp - Rp 2,500
COST OF SALES -Rp 180,000 -Rp 140,000
OTHER EXPENSES -Rp 50,000 -Rp 20,000 Rp 6,250
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 6,250
NET INCOME Rp 95,000 Rp 40,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 255,000 Rp 100,000 Rp 100,000
KURANG: DIVIDENDS -Rp 50,000 -Rp 20,000 Rp 16,000
Rp - Rp - Rp 4,000
RETAINED EARNINGS 31 DESEMBER Rp 300,000 Rp 120,000
balance sheet per tanggal 31 Desember
CASH Rp 41,000 Rp 35,000
TRADE RECEIVABLE-NET Rp 60,000 Rp 55,000
DIVIDENDS RECEIVABLE Rp 8,000 Rp - Rp 8,000
ADVANCE TO STU Rp 25,000 Rp - Rp 25,000
INVENTORIES Rp 125,000 Rp 35,000
PLANT ASSETS-NET Rp 300,000 Rp 175,000 Rp 15,000 Rp 2,500
INVESTMENT IN STU Rp 191,000 Rp - Rp 9,000
Rp - Rp - Rp 182,000
PATENTS Rp - Rp - Rp 12,500 Rp 6,250
TOTAL ASSETS Rp 750,000 Rp 300,000
ACCOUNTS PAYABLE Rp 50,000 Rp 45,000
DIVIDENDS PAYABLE Rp - Rp 10,000 Rp 8,000
ADVANCE FROM PIL Rp - Rp 25,000 Rp 25,000
CAPITAL STOCK Rp 400,000 Rp 100,000 Rp 100,000
RETAINED EARNINGS Rp 300,000 Rp 120,000
NONCONTROLLING INTEREST Rp - Rp - Rp 2,250
Rp - Rp - Rp 45,500
TOTAL EQUITIES Rp 750,000 Rp 300,000
Rp 300,500 Rp 300,500
LAPORAN
KONSOLIDASIAN

Rp 500,000
Rp -
-Rp 2,500
-Rp 320,000
-Rp 76,250
-Rp 6,250
Rp 95,000
Rp 255,000
-Rp 50,000 2012 13 14
Rp - 62500
Rp 300,000 -8750
-22500 9 -2500 -2500 -2500 7500 15000
Rp 76,000 -31250 5 -6250 -6250 -6250 18750 12500
Rp 115,000 0
Rp -
Rp -
Rp 160,000
Rp 487,500
Rp -
Rp -
Rp 6,250
Rp 844,750
Rp 95,000
Rp 2,000
Rp -
Rp 400,000
Rp 300,000
Rp 47,750
Rp -
Rp 844,750
P4-12 WORKPAPERS (TWO YEARS AFTER ACQUISITION, FAIR VALUE/BOOK DIFFERENTIALS,
ADJUSTMENTS)

80% ADJUSTMENT & ELIMLAPORAN

PAT SEI DEBET CREDIT KONSOLIDASIAN
statements of income and retained earnings
for the year ended 31 desember
SALES Rp 1,800 Rp 600 Rp 2,400
INCOME FROM SEI Rp 76 Rp - Rp 76 Rp -
COST OF SALES -Rp1,200 -Rp 300 -Rp1,500
OPERATING EXPENSES -Rp 380 -Rp 180 Rp 25 -Rp 585
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 19 -Rp 19
NET INCOME Rp 296 Rp 120 Rp 296
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 244 Rp 100 Rp 100 Rp 244
KURANG: DIVIDENDS -Rp 200 -Rp 40 Rp 32 -Rp 200
Rp - Rp - Rp 8 Rp -
RETAINED EARNINGS 31 DESEMBER Rp 340 Rp 180 Rp 340
balance sheet per tanggal 31 Desember
CASH Rp 12 Rp 30 Rp 40 Rp 82
ACCOUNT RECEIVABLE-NET Rp 52 Rp 40 Rp 10 Rp 82
DIVIDEND RECEIVABLE Rp 16 Rp 16 Rp -
ADVANCE TO SEI Rp 40 Rp - Rp 40 Rp -
INVENTORIES Rp 164 Rp 120 Rp 284
OTHER CURRENT ASSETS Rp 160 Rp 10 Rp 170
LAND Rp 320 Rp 60 Rp 380
PLANT ASSETS-NET Rp 680 Rp 460 Rp 75 Rp 25 Rp 1,190
INVESTMENT IN SEI Rp 560 Rp - Rp 16 Rp -
Rp 44 -
Rp - Rp - Rp 500 Rp -
GOODWILL Rp - Rp - Rp 50 Rp 50
TOTAL ASSETS Rp 1,988 Rp 720 Rp 2,238
ACCOUNTS PAYABLE Rp 48 Rp 30 Rp 10 Rp 68
DIVIDENDS PAYABLE Rp - Rp 20 Rp 16 Rp 4
OTHER LIABILITIES Rp 200 Rp 90 Rp 290
CAPITAL STOCK Rp 1,400 Rp 400 Rp 400 Rp 1,400
RETAINED EARNINGS Rp 340 Rp 180 Rp 340
NONCONTROLLING INTEREST Rp - Rp - Rp 11 Rp 136
Rp - Rp - Rp 125 Rp -
TOTAL EQUITIES Rp 1,988 Rp 720 Rp 2,238
Rp 827 Rp 827
KONSOLIDASIAN

600000
-450000
150000
100000 plant aset
50000 goodwill

125
P4-13 WORKPAPERS FOR TWO SUCCESSIVE YEARS

31 Desember 2011
80% ADJUSTMENT & ELIMINATION
PLY SKI DEBET CREDIT
statements of income and retained earnings
for the year ended 31 desember
SALES Rp 160,000 Rp 80,000
INCOME FROM SKI Rp 10,300 Rp - Rp 10,300
COST OF SALES -Rp 105,000 -Rp 35,000 Rp 1,000
OPERATING EXPENSES -Rp 35,000 -Rp 30,000 Rp 25
Rp 1,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 2,595
NET INCOME Rp 30,300 Rp 15,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 70,000 Rp 30,000 Rp 30,000
KURANG: DIVIDENDS -Rp 10,000 -Rp 5,000 Rp 4,000
Rp 1,000
RETAINED EARNINGS 31 DESEMBER Rp 90,300 Rp 40,000
balance sheet per tanggal 31 Desember
CASH Rp 24,700 Rp 15,000
TRADE RECEIVABLES-NET Rp 25,000 Rp 20,000
DIVIDENDS RECEIVABLE Rp 4,000 Rp - Rp 4,000
INVENTORIES Rp 40,000 Rp 30,000 Rp 1,000 Rp 1,000
PLANT AND EQUIPMENT-NET Rp 100,000 Rp 55,000 Rp 4,000 Rp 1,000
INVESTMENT IN SKI Rp 86,300 Rp - Rp 6,300
Rp - Rp - Rp 80,000
INTANGIBLE ASSET Rp 1,000 Rp 25
Rp 280,000 Rp 120,000
ACCOUNTS PAYABLE Rp 20,700 Rp 15,000
DIVIDENDS PAYABLE Rp 9,000 Rp 5,000 Rp 4,000
CAPITAL STOCK Rp 100,000 Rp 40,000 Rp 40,000
OTHER PAID-IN CAPITAL Rp 60,000 Rp 20,000 Rp 20,000
RETAINED EARNINGS Rp 90,300 Rp 40,000
NONCONTROLLING INTEREST Rp - Rp - Rp 1,595
Rp - Rp - Rp 16,000
Rp 280,000 Rp 120,000 Rp 114,920 Rp 114,920

31 Desember 2012

80% ADJUSTMENT & ELIMINATION

PLY SKI DEBET CREDIT
statements of income and retained earnings
for the year ended 31 desember
SALES Rp 170,000 Rp 90,000
INCOME FROM SKI Rp 16,000 Rp - Rp 820
Rp 15,180
COST OF SALES -Rp 110,000 -Rp 35,000
OPERATING EXPENSES -Rp 30,000 -Rp 35,000 Rp 1,000
Rp - Rp - Rp 25
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 3,795
NET INCOME Rp 46,000 Rp 20,000
TAMBAH: RETAINED EARNINGS 1 JANUARI Rp 90,300 Rp 40,000 Rp 40,000
KURANG: DIVIDENDS Rp 15,000 -Rp 10,000 Rp 8,000
Rp - Rp - Rp 2,000
RETAINED EARNINGS 31 DESEMBER Rp 121,300 Rp 50,000
balance sheet per tanggal 31 Desember
CASH Rp 26,700 Rp 20,000
TRADE RECEIVABLES-NET Rp 45,000 Rp 30,000
DIVIDENDS RECEIVABLE Rp 4,000 Rp - Rp 4,000
INVENTORIES Rp 40,000 Rp 30,000
PLANT AND EQUIPMENT-NET Rp 95,000 Rp 60,000 Rp 3,000 Rp 1,000
INVESTMENT IN SKI Rp 94,300 Rp - Rp 820
Rp 93,480 Rp - Rp - Rp 7,180
Rp 86,300
INTANGIBLE ASSET Rp - Rp - Rp 975 Rp 25
TOTAL ASET Rp 305,000 Rp 140,000
ACCOUNTS PAYABLE Rp 17,700 Rp 25,000
DIVIDENDS PAYABLE Rp 6,000 Rp 5,000 Rp 4,000
CAPITAL STOCK Rp 100,000 Rp 40,000 Rp 40,000
OTHER PAID-IN CAPITAL Rp 60,000 Rp 20,000 Rp 20,000
RETAINED EARNINGS Rp 121,300 Rp 50,000
NONCONTROLLING INTEREST Rp - Rp - Rp 1,795
Rp - Rp - Rp 17,675
TOTAL EKUITAS Rp 305,000 Rp 140,000
Rp 128,795 Rp 128,795
LAPORAN KEUANGAN
KONSOLIDASIAN

Rp 240,000
Rp -
-Rp 141,000
-Rp 66,025
Rp -
-Rp 2,595 2595
Rp 30,380
Rp 70,000
-Rp 10,000
Rp -
Rp 90,380

Rp 39,700
Rp 45,000
Rp -
Rp 70,000
Rp 158,000
Rp -
Rp -
Rp 975
Rp 313,675
Rp 35,700
Rp 10,000
Rp 100,000
Rp 60,000
Rp 90,380
Rp 17,595
Rp -
Rp 313,675

LAPORAN KEUANGAN
KONSOLIDASIAN
INVESTMENT ACCOUNT ANALYSIS AND TRIAL BALANCE WORKPAPERS

PEP COMPANY AND SUBSIDIARY

KERTAS KERJA KONSOLIDASIAN
31 DESEMBER 2014
90% Ajdustment dan Eliminasi
Pep Sim Dr
debit:
cash Rp 11,000 Rp 15,000
accounts receivable Rp 15,000 Rp 25,000
plant assets Rp 220,000 Rp 180,000
investment in Sim Rp 136,800 Rp -
Rp - Rp -
cost of goods sold Rp 50,000 Rp 30,000
operating expenses Rp 25,000 Rp 40,000 Rp 2,000
dividends Rp 20,000 Rp 10,000

Rp 477,800 Rp 300,000
patents Rp 14,000

credits:
accumulated depreciation Rp 90,000 Rp 50,000
liabilities Rp 80,000 Rp 30,000
capital stock Rp 100,000 Rp 60,000 Rp 60,000
paid-in excess Rp 20,000 Rp -
retained earnings Rp 71,600 Rp 70,000 Rp 70,000
sales Rp 100,000 Rp 90,000
income from sim Rp 16,200 Rp - Rp 16,200
Rp 477,800 Rp 300,000
noncontrolling interest Jan. 1
Noncontrolling interest share (90000-30000-40000)*10% Rp 1,800
Controlling share of Consolidated net income
Consolidated retained earnings December 31
noncontrolling interest Des. 31
dustment dan Eliminasi consolidated consolidated consolidated
Cr income statement retained earning st. balance sheet

Rp 26,000
Rp 40,000
Rp 400,000
Rp 7,200 Rp -
Rp 129,600 Rp -
-Rp 80,000 Rp -
-Rp 67,000 Rp -
Rp 9,000 -Rp 20,000 Rp -
Rp 1,000 Rp -
Rp -
Rp 2,000 Rp 12,000
Rp 478,000

Rp 140,000
Rp 110,000
Rp 100,000
Rp 20,000
Rp 71,600
Rp 190,000

Rp 14,400
-Rp 1,800
Rp 41,200 Rp 41,200
Rp 92,800 Rp 92,800
Rp 800 Rp 15,200
Rp 478,000
TRIAL BALANCE WORKPAPERS AND FINANCIAL STATEMENTS IN YEAR OF ACQUISITION

PEG CORP. AND SUBSIDIARIES

KERTAS KERJA KONSOLIDASIAN
31 DESEMBER 2011
PEG 90% 25%
SUP ELL
debits:
cash Rp 37,900 Rp 8,000 Rp 2,000
other current assets Rp 80,000 Rp 22,000 Rp 20,000
plant assets - net Rp 240,000 Rp 28,000 Rp 40,000
investment in Sup -90% Rp 39,600 Rp - Rp -
Rp - Rp - Rp -
investment in Ell-25% Rp 12,900 Rp - Rp -
Rp - Rp - Rp -
cost of sales (cos Ell Rp 15.000 krn setengah thn) Rp 120,000 Rp 32,000 Rp 30,000
other expenses (Ell untuk setengah thn) Rp 50,000 Rp 14,000 Rp 18,000
dividends (paid in November) Rp 20,000 Rp 6,000 Rp 10,000

patents
Rp 600,400 Rp 110,000 Rp 120,000
credits:
current liabilities Rp 50,000 Rp 14,000 Rp 18,000
capital stock Peg Rp 300,000
capital stock Sup Rp 36,000
capital stock Ell Rp 30,000
retained earnings Peg Rp 40,000
retained earnings Sup Rp 4,000
retained earnings Ell (Rp 18.000 per 1 Juli 2011) Rp 12,000
sales (Ell untuk setengah tahun) Rp 200,000 Rp 56,000 Rp 60,000
income from Sup Rp 9,000 Rp - Rp -
income from Ell Rp 1,400 Rp - Rp -
Rp 600,400 Rp 110,000 Rp 120,000
noncontrolling interest Jan. 1-Sup
noncontrolling interest Jan. 1-Ell
Noncontrolling interest share-Sup
Noncontrolling interest share-Ell
Controlling share of Consolidated net income
Consolidated retained earnings December 31
noncontrolling interest Des. 31-Sup
noncontrolling interest Des. 31-Ell
Adjustment & Elimination consolidated consolidated consolidated
Dr. Cr. income statement retained earning st. balance sheet

Rp 47,900
Rp 122,000
Rp 308,000
Rp 3,600 Rp -
Rp 36,000 Rp -
Rp 1,100 Rp 14,000 Rp -
Rp -
-Rp 167,000 Rp -
Rp 400 -Rp 73,400 Rp -
Rp 5,400 -Rp 20,000 Rp -
Rp 2,500 Rp -
Rp 600 Rp -
Rp 7,500 Rp -
Rp 8,000 Rp 400 Rp 7,600
Rp 485,500

Rp 82,000
Rp 300,000
Rp 36,000 Rp -
Rp 30,000 Rp -
Rp 40,000 Rp -
Rp 4,000 Rp -
Rp 18,000 Rp -
Rp 286,000 Rp -
Rp 9,000 Rp -
Rp 1,400 Rp -
Rp -
Rp 4,000 Rp -
Rp 42,000 Rp -
Rp 1,000 -Rp 1,000 Rp -
Rp 8,700 -Rp 8,700 Rp -
Rp 35,900 Rp 35,900 Rp -
Rp 55,900 Rp 55,900
Rp 400 Rp 4,400
Rp 1,200 Rp 43,200
Rp 485,500
P6.8 CONSOLIDATION WORKPAPER (UPSTREAM SALES)

80% ADJUSTMENT & ELIMINASI

PAL SUN DEBET
combined income and retained earnings statement
for the year ended December 31, 2011
SALES Rp 210,000 Rp 130,000
INCOME FROM SUN Rp 34,400 Rp - Rp 34,400
GAIN ON LAND Rp - Rp 10,000 Rp 10,000
DEPRECIATION EXPENSE -Rp 40,000 -Rp 30,000
OTHER EXPENSES -Rp 110,000 -Rp 60,000
NONCONTROLLING INTEREST SHARE Rp - Rp - Rp 8,000
NET INCOME Rp 94,400 Rp 50,000
DITAMBAH: RETAINED EARNINGS JANUARY 1 Rp 145,400 Rp 50,000 Rp 50,000
DIKURANGI: DIVIDENDS -Rp 30,000 Rp -
RETAINED EARNINGS, DECEMBER 31 Rp 209,800 Rp 100,000
balance sheet per 31 Des. 2011
CURRENT ASSETS Rp 200,000 Rp 170,000
PLANT ASSETS Rp 550,000 Rp 350,000
Rp - Rp -
ACCUMULATED DEPRECIATION -Rp 120,000 -Rp 70,000 Rp 3,000
Rp - Rp - Rp 3,000
INVESTMENT IN SUN Rp 329,800 Rp - Rp 9,600

GOODWILL Rp 31,250
TOTAL ASSETS Rp 959,800 Rp 450,000
CURRENT LIABILITIES Rp 150,000 Rp 50,000
CAPITAL STOCK Rp 600,000 Rp 300,000 Rp 300,000
RETAINED EARNINGS Rp 209,800 Rp 100,000
NONCONTROLLING INTEREST Rp - Rp - Rp 2,400
Rp - Rp -
TOTAL EQUITIES Rp 959,800 Rp 450,000
Rp 451,650
USTMENT & ELIMINASI LAPORAN
KREDIT KONSOLIDASIAN

Rp 340,000
Rp -
Rp -
Rp 3,000 -Rp 67,000
-Rp 170,000
-Rp 8,000
Rp 95,000
Rp 145,400
-Rp 30,000
Rp 210,400

Rp 370,000
Rp 15,000 Rp 875,000
Rp 10,000 Rp -
-Rp 184,000
Rp -
Rp 34,400 Rp -
Rp 305,000 Rp -
Rp 31,250
Rp 1,092,250
Rp 200,000
Rp 600,000
Rp 210,400
Rp 8,000 Rp 81,850
Rp 76,250 Rp -
Rp 1,092,250
Rp 451,650
P5.5 UPSTREAM INVENTORY SALE, 100% OWNED

ANGEL AG DAN ENTITAS ANAK

KERTAS KERJA KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR TANGGAL 31 DESEMBER 2014

100%
Angel AG Mark AG
debit
CASH Rp 400 Rp 100
ACCOUNTS RECEIVABLE Rp 300 Rp 200
INVENTORY Rp 400 Rp 500 Rp 10
PLANT ASSET Rp 4,900 Rp 3,600
INVESTMENT IN MARK AG Rp 4,000 Rp - Rp 20 Rp 5,030
Rp 1,010
COST OF SALES Rp 4,500 Rp 3,000 Rp 10 Rp 1,100
Rp 20
OTHER EXPENSES Rp 800 Rp 1,000
DIVIDENDS Rp 300 Rp 200 Rp 200
TOTAL Rp 15,600 Rp 8,600
credits
ACCOUNTS PAYABLE Rp 1,200 Rp 200
COMMON STOCK Rp 3,000 Rp 2,000 Rp 2,000
RETAINED EARNINGS Rp 4,400 Rp 1,400 Rp 1,400
Rp 820
SALES Rp 7,000 Rp 5,000 Rp 1,100
INCOME FROM MARK Rp 1,010 Rp 1,010
TOTAL Rp 15,600 Rp 8,600
Rp 7,370 Rp 7,370
 5000
-3000
-1000
1000
-10

20
1010
PAN DAN ENTITAS ANAK
KERTAS KERJA KONSOLIDASIAN
UNTUK THN YG BERAKHIR TGL 31 DES 2012

100% ADJ. & ELIMINASI

PAL SAL DEBET KREDIT
combined income and retained earning
statement for the year ended 31 des. 2012
SALES Rp 800 Rp 400 Rp 120
INCOME FROM SAL Rp 108 - Rp 108
COST OF SALES -Rp 400 -Rp 200 Rp 12 Rp 120
Rp 20
DEPRECIATION EXPENSE -Rp 110 -Rp 40
OTHER EXPENSES -Rp 192 -Rp 60
NET INCOME Rp 206 Rp 100
BEGINNING RETAINED EARNINGS Rp 606 Rp 380 Rp 380
DIKURANGI: DIVIDENDS -Rp 100 -Rp 50 Rp 50
RETAINED EARNINGS DECEMBER 31, 2012 Rp 712 Rp 430
balance sheet per 31 Des. 2012
CASH Rp 54 Rp 37
RECEIVABLES-NET Rp 90 Rp 60 Rp 17
INVENTORIES Rp 100 Rp 80 Rp 12
OTHER ASSETS Rp 70 Rp 90
LAND Rp 50 Rp 50
BUILDINGS-NET Rp 200 Rp 150
EQUIPMENT-NET Rp 500 Rp 400
GOODWILL Rp 30
INVESTMENT IN SAL Rp 748 - Rp 20 Rp 58
Rp 710
TOTAL ASSETS Rp 1,812 Rp 867
ACCOUNTS PAYABLE Rp 160 Rp 47 Rp 17
OTHER LIABILITIES Rp 340 Rp 90
COMMON STOCK, $10 PAR Rp 600 Rp 300 Rp 300
RETAINED EARNINGS Rp 712 Rp 430
TOTAL EKUITAS Rp 1,812 Rp 867
(DLM RIBUAN)
LAPORAN KEUANGAN
KONSOLIDASIAN

Rp 1,080
Rp -
-Rp 472

-Rp 150
-Rp 252
Rp 206
Rp 606
-Rp 100
Rp 712

Rp 91
Rp 133
Rp 168
Rp 160
Rp 100
Rp 350
Rp 900
Rp 30
Rp -
Rp -
Rp 1,932
Rp 190
Rp 430
Rp 600
Rp 712
Rp 1,932