Partnership Accounting

1. Pembentukan partnership
Cash
Ac. Receivable
All. For doubtfull Acc.
Building
Acc. Depr
Land
Total Assets
Account payable
Bank payable
A, capital
B, capital
C, capital

Tuan A
500,000
200,000
(20,000)
1,000,000
(250,000)
1,430,000
600,000
250,000
580,000

1,430,000
catatan Fa. Abal-abal
Dari Tuan A
Cash
Acc, Receivable
Building
All. For doubtfull acc
Account payable
Bank payable
A, capital
Dari tuan B
Cash
Acc, Receivable
Building
All. For doubtfull acc
Account payable
Bank payable
B, capital

Dari tuan C
Cash
Acc, Receivable
Land
All. For doubtfull acc
Account payable
Bank payable
B, capital

Book Value
Tuan B
TuanTuan A
600,000###
150,000###
(30,000) #
(22,000)
1,200,000 800,000
(350,000)
###
1,570,000###
500,000###
425,000###
645,000
###
1,570,000###

Balance Shee
500,000
200,000
800,000
22,000
600,000
250,000
628,000

600,000
150,000
1,000,000
30,000
500,000
425,000
795,000

700,000
300,000
2,500,000
28,000
400,000
315,000
2,757,000

Cash
Acc. Receivable
All. For doubtfull acc.
Building
Land

2. Pembagian Laba atau rugi

Tuan A, capital
Tuan B, capital
Tuan C, capital
laba bersih tahun sekarang =

20,000,000 Ratio pembaigan l

50,000,000
30,000,000

2
5
3

9,000,000

Kesepakatan pembagian laba:

1. diberikan bunga atas modal yang dimiliki oleh sekutu = 10% ==> berdasarkan modal awal atau m
2.diberikan gaji untuk yg aktif, A = 1.200.000
B = 1.500.000
3. sisa laba /rugi dibagikan sesuai ratio masing-masing

Bunga/biaya modal (10%)

Biaya gaji
Pembagian defisit
Total laba dibagi
jurnal
Income summary
A, Capital
B, Capital
C, capital

Tuan A
2,000,000
1,200,000
(740,000)
2/10
2,460,000

Tuan B Tuan C
Total
5,000,000### 10,000,000
1,500,000
2,700,000
(1,850,000)### (3,700,000)
5/10
3/10
4,650,000###
9,000,000

9,000,000
2,460,000
4,650,000
1,890,000

SEKUTU BARU
A
B
C

Modal
Ratio
###
###
###

D mau masuk persekutuan

2
3
5

1) D memberikan uang tunai Rp 1500000 dimana c menyerahkan modal sebesar Rp 1.000.000

C, capital
d, capital

###
1,000,000

2) D meyerahkan assets seniali Rp 2000.000 setara dengan 10% bagian modal

Total modal awal
Tambahan D

6,000,000 Cash
2,000,000

2,000,000
A, capital

Total modal new

Kepemilikan D = 10%
Bonus u/ sekutu lama

8,000,000
800,000
1,200,000

B, capital
C, capital
D, capital

3) D meyerahkan assets seniali Rp 2000.000 setara dengan 30% bagian modal

Total modal awal
Tambahan D
Total modal new
Kepemilikan D = 30%
Bonus u/ sekutu baru

6,000,000
2,000,000
8,000,000
2,400,000
(400,000)

Cash
A, capital
B, capital
c, capital

2,000,000
80,000
120,000
200,000
D capital

Sekutu keluar
Modal
Ratio
###
###
###

A
B
C

2
3
5

1) A menjual modal ke Si D dengan harga D Rp 1.300.000

A, capital

1,000,000
D, capital

1,000,000

2) A, keluar dibayar oleh persekutuan sebesar Rp 1.500.000

A, capital
B, capital 3/8 x 500 rb
C, capital 5/8 x 500 r
Cash

1,000,000
187,500
312,500
1,500,000

3) A, keluar dibayar oleh persekutuan sebesar Rp 700.000

A, capital

1,000,000
Cash
B, capital 3/8 x 300 rb
C, capital 5/8 x 300 rb

700,000
112,500
187,500

Liquidation
Cash
Ac. Receivable

Balance sheet per 31 desember 2012

Fa. Asal
800,000 Account payable
200,000 Bank payable

All. For doubtfull Acc.

Building
Acc. Depr
Land
Total Assets

(20,000) A, capital (5)

1,000,000 B, capital (3)
(250,000) C, capital (2)
1,730,000

Langkah pembubaran persekutuan

1. Jual semua asset non cash
2. Bagikan loss or gain on realization kepada para sekutu
3. Bayar semua hutang
4. Bagikan semua sisa modal
contoh: semua asset non kas dijual Rp 1200000
Cash
All. For doubtfull Acc.
Acc. Depr
Gain on realization
Ac. Receivable
Building
Gain on realization
A, capital
B, capital
C, capital
Account payable
Bank payable
Cash
Sisa cash

A, capital
B, capital
C, capital
Cash

Contoh 2: semua assets non cash dijual

Rp 500000

1,200,000
20,000
250,000
270,000
200,000
1,000,000

Cash
All. For doubtfull Acc.
Acc. Depr
Loss on realization

270,000
5
3
2

135,000
81,000
54,000

A, capital
B, capital
C, capital

850,000

Account payable
Bank payable

600,000
250,000

800000 + 1.200.000 - 850.000 = 1.150.000

pemodal C (-) = 80000 - 86000 = (600

1) pemodal C membayar kekurangan m
Cash

635,000
381,000
134,000
1,150,000

sisa kas = 800000 +500000 -850000+6

A, capital
B, capital

Market value
Tuan B

Tuan C

(28,000)
1,000,000

Receivable
or doubtfull acc.

2,500,000

Balance Sheet Fa. Abal-abal

1,800,000 Acc. Payable
650,000 Bank payable
(80,000)
1,800,000 A, capital
2,500,000 B, capital
### C, capital

1,500,000
990,000
2,490,000
628,000
795,000
2,757,000
4,180,000
6,670,000

> berdasarkan modal awal atau modal akhir

asuk persekutuan

modal sebesar Rp 1.000.000

agian modal

240,000

360,000
600,000
800,000

agian modal

2,400,000

600,000
250,000

500,000
300,000
80,000
1,730,000

oh 2: semua assets non cash dijual

Rp 500000
500,000
20,000
250,000
430,000

or doubtfull Acc.

on realization
Ac. Receivable
Building

200,000
1,000,000

5
3
2
Loss on realization

unt payable

215,000
129,000
86,000
430,000
600,000
250,000

Cash

850,000

odal C (-) = 80000 - 86000 = (6000)

modal C membayar kekurangan modalnya
6,000
C, capital
6,000

kas = 800000 +500000 -850000+6000 =

285,000
171,000
Cash

2) pemodal C tidak bisa menamba

A, capital
B, capital
456,000

5/8
3/8
C, capital

Sisa kas= 800000+500000-85000

456,000

A, capital
B, capital
Cash

tidak bisa menambahkan kekurangan modal

3,750
2,250
6,000

0000+500000-850000 =

450,000

281,250
168,750
450,000

Soal 13-1A
Terima dari Dan co.
Cash
Acc. Receivable
Merchandise Inventory
Equipment
All. For doubtfull acc.
Notes payable
Account payable
Dan, capital

Cash
Acc. Receivable
All for doubtfull Acc.
Merch. Inventory
Equipment

Terima john Co.

Cash
Acc. Receivable
Merchandise Inventory
Equipment

12,500
15,000
32,000
31,000
3,500
20,000
25,000
42,000

Balance Sheet
31,500 Notes payable
38,000 Account payable
(8,500) Dan, capital
56,000 john, capital
49,000
166,000

20,000
62,000
42,000
42,000

166,000

Soal 13-2A
jawaban soal a & b
1)
Pembagian laba
total laba dibagikan
2)
Biaya gaji
sisa pembagian laba
Total pembagian laba
3)
Biaya bunga 10%
biaya gaji
sisa pembagian laba
Total pembagian laba

Bach
Beethovan Brahms
Total
Income summary
17,000
10,200
6,800
34,000
5/10
3/10
2/10
17,000
10,200
6,800
34,000
Bach
Beethovan Brahms
Total
Income summary
11,000
8,500
19,500
3,500
3,500
3,500
10,500
1/3
1/3
1/3
14,500
12,000
3,500
30,000
Bach
Beethovan Brahms
Total
Income summary
3,300
2,000
1,000
6,300
18,000
18,000
300
300
300
900
1/3
1/3
1/3
21,600
2,300
1,300
25,200

Bach

Beethovan Brahms

Bach 'capital
Beethovan's capital

Modal awal
Penambah:
pembagian laba
Pengurang:
Drawing
modal akhir

Assets:

33,000

20,000

10,000

21,600

2,300

1,300

12,000
42,600

9,000
13,300

4,000
7,300

Balance sheet: BBB company

?
Liabilities
Capital
Bach 'capital
Beethovan's capital
Brahms capital

42,600
13,300
7,300

Brahms capital

Terima john Co.

19,000
23,000
24,000
18,000

Acc. Receivable
Merchandise Inventory
Equipment
All. For doubtfull acc.
Account payable
john , capital

5,000
37,000
42,000

Income summary
Bach 'capital
Beethovan's capital
Brahms capital

34,000

Income summary
Bach 'capital
Beethovan's capital
Brahms capital

30,000

Income summary
Bach 'capital
Beethovan's capital
Brahms capital

25,200

Bach 'capital
Beethovan's capital

12,000
9,000

17,000
10,200
6,800

14,500
12,000
3,500

21,600
2,300
1,300

Brahms capital
Bach ' drawing
Beethovan's drawing
Brahms drawing

4,000
12,000
9,000
4,000

jenis saham:
1. Ordinary share
2. Preference share
selisih nominal dgn nilai pasar dinamakan premium share - Ordinary
premium share- preference
Nilai pasar ditunjukkan oleh kurs.
saham ada yang mempunyai par value & no par value
A.Penjualan Saham
Par value:
1. dijual 1000 lembar ordinary share dengan nominal Rp 1.000 pada saat kurs 110% tunai
Cash 1000 lbr x 1000 x 110%
Ordinary share 1000lbr x 1000
Premium share-ordinary

1,100,000
1,000,000
100,000 ==> bisa Debit/credit

2. dijual 5.000 lbr preference share nominal Rp 1.000 dengan menerima machine senilai Rp 6.000.000
dengan harga pasar Rp 5.500.000
Machine

5,500,000
Preference share 5.000 x 1.000
Premium share - preference

5,000,000
500,000

No par value
1. Dijual saham biasa sebanyak 10.000 lebr no par value dengan menerima cash sebesar Rp 1.500.00
Cash

1,500,000
Ordinary share

1,500,000

2. Dijual 5.000 lbr saham preference no par value dengan nilai ditetapkan sebesar Rp 1.200
sebagai pembayaran pendirian perusahaan
Organizational Expense
Preference share

6,000,000
6,000,000

B. Treasury Share
Cost method
1. Dijual 10.000 lbr ordinary share nominal Rp 3.000 dengan harga jual Rp 3.200 secara tunai
Cash

32,000,000
Ordinary share
Premium share-ordinary

30,000,000
2,000,000

2. Dibeli ordinary share sebanyak 6.000 lembar dengan harga Rp 3.400 tunai sebagai Treasury share
Treasury share
Cash

20,400,000
20,400,000

3. Dijual kembali Treasury share sebanyak 1.500 lbr dengan harga Rp 2.900
Cash 1.500 x 2900
4,350,000
Share premium- treasury
750,000
Treasury share 1.500 x 3.400

5,100,000

4. Dijual 2.800 lbr dengan harga Rp 3.500

Cash 2.800 x 3.500
9,800,000
share premium- treasury
Treasury share 2.800 x 3.400

280,000
9,520,000

5. Sisa treasury dijual habis dengan harga Rp 3.200 ==> 6.000 -1.500 -2.800 = 1.700
Cash 1.700 x 3.200
5,440,000
Retained earning
810,000
Treasury share 1.700 x 3.400
Share premium treasury ****
Share premium treasury
750,000
****

5,780,000
470,000

280,000
470,000

C.Split Share ==> Pemecahan saham

Ordinary share 10.000 lber nom. 3.000
share premium ordinary
Retained earnig
Total Equity

30,000,000
3,300,000
5,000,000
38,300,000

Dilakukan pemecahan sahm ordinary 1 lembar menjadi 2 lbr

===>split up

No entry
Memo: ordinary share 20.000 lbr nominal Rp 1.500/lbr
Jika --------------->

pecah 4 lbr menjadi 1 lbr ===> split down

No entry
Memo: ordinary share 2.500 lbr nominal Rp 12.000/lbr
D. Deviden
Ada 3 tgl penting: 1. tgl pengumuman
2. Tgl Pendaftaran
3. Tgl Pembayaran

5 januari 2013
5 Januari 2013 s/d 25 Januari 2013
28 januari 2013

1. cash Deviden
Akan dibagikan setiap saham ordinary yang beredar Rp 500, saham beredar 30.000 lbr
5 january 2013

Cash devidens
Deviden payable

5 january s/d 25 january

28 january 2013

15,000,000
15,000,000

No. entry

Deviden payable
Cash

15,000,000
15,000,000

2. Share Deviden
Sampai 25% ==> small deviden ==> market price
Lebih dari 25% ===> large deviden
Saham beredar ordinary, nominal Rp 1.000
100.000 lbr harga pasar 1.100
Setiap 5 lbr saham ordinary akan mendapatkan saham baru ordinary sebanyak 1 lbr
==> 5 : 1 =
0.20 ==> small deviden
5 january 2013

Share devidens 20.000lbr x nom 1.000 x MP

Ordinary share Deviden distributable
20.000 lber x 1.000
Premium share -ordinary

22,000,000

5 s/d 25 january 2013 No. entry

28 January 2013

Ordinary share deviden distributable

Ordinary share

Pembagian Deviden
Tahun 2011
cash deviden untuk PS Rp 2
saham beredar 2.000 lbr
mengalami kerugian

Tahun'2012
Deviden yang akan dibagikan Rp 100.000
Cash deviden untuk PS Rp 5
Mengalami keuntungan

Tidak akan membagikan deviden Akan membagikan deviden

20,000,000

Preference kumulatif =
Deviden dibagikan
Deviden PS 2011 (Rp 2)
Deviden PS 2012 (Rp 5)
sisa untuk OS

Non kumulatif
100,000 Deviden dibagikan
4,000
10,000 Deviden PS 2012 (Rp 5
86,000 Sisa Untuk OS

> bisa Debit/credit

senilai Rp 6.000.000

ebesar Rp 1.500.000

Rp 1.200

ecara tunai

gai Treasury share

***jurnal
*** jurnal

a pasar 1.100
ebanyak 1 lbr

20,000,000
2,000,000

20,000,000

kumulatif
den dibagikan

den PS 2012 (Rp 5)

Untuk OS

100,000
10,000
90,000

Tahun 2011
1 Cash 80.000 lbr x 2000 x 140%
Ordinary share 80.000 lbr x 2.000
Premium share - ordinary

224,000,000
160,000,000
64,000,000

2 Treasury share 40.000 lbr x 3.200

Cash

128,000,000

3 Delivery equipment
Cash

145,000,000

4 Cash 18.000 lbr x 3.000

Premium share - treasury
Treasury share 18.000 lbr x 3.200
5 Cash

128,000,000

145,000,000
54,000,000
3,600,000
57,600,000
230,000,000

Service revenue

230,000,000

6 Cash 12.000 lbr x 3.500

Premium share-treasury
Treasury share 12.000 lbr x 3.200

42,000,000

7 Expenses

52,000,000

3,600,000
38,400,000

Cash
8 Sisa TS = 40.000 - 18.000 - 12.000 =
Premium share -treasury
3,600,000
3,600,000
0

Cash 10.000 lbr x 3.300

Treasury share 10.000 lbr x 3.200
Retained earning
9 No. entry
Memo:

52,000,000
10,000

33,000,000
32,000,000
1,000,000

Share ordinary authorized 400.000 lbr

Issued & outstanding 360.000 nom Rp 1.000

10 saham beredar 360.000 lbr x 10% = 36.000 lbr ===> small deviden ==> market price
Share devidens 36.000 lbr x 1.350
48,600,000
Ordinary share deviden distributable 36.000 lbr x 1000
Premium share- ordinary

11 H. perolehan equipment 145.000.000 x 10% = 14.500.000

Depr. Exp. Delivery equipment
Acc. Depr. Edlivery equipment

14,500,000

Closing entries
Service revenue
Income summary
Expenses
Depr. Exp delivery equipment

230,000,000

Income summary
Retained earning

163,500,000

Laporan Perubahan R/E

fair value
R/E, beginning
Ditambah:
Laba
Treasury share
Pengurang
share deviden
R/E, ending

35,000,000
163,500,000
1,000,000
(48,600,000)
###

Stockholder's equity:
Share ordinary
Premium share -ordinary
Ordinary share deviden distributable 36.000 lbr x 1000
Retained earning

neraca

Exp:
issued & oustanding
dijual lagi
Treasury share
penjualan treasury
split share : 1=> 2 ?

360,000,000
94,600,000
36,000,000
150,900,000
###

Assets

Liailities

Equity

360,000,000

==> market price

36,000,000
12,600,000

14,500,000

163,500,000
52,000,000
14,500,000

163,500,000

d & oustanding

ury share
alan treasury
share : 1=> 2 ?

100.000 lbr
80.000 lbr
20.000lbr
6.000 lb