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    Ilham Dwi L - 261

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    Via jy
    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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    Ilham Dwi L - 261

    Uploaded by

    Via jy
    4 views1 page
    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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    Ilham Dwi L_261

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    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.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    4 views1 page

    Ilham Dwi L - 261

    Uploaded by

    Via jy
    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.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 1

    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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