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Keterangan

Yang
dibayarkan

Hak Yang
diperoleh

42,000

Pembelian Modal Ayu oleh Yeni

25,000
(25% x 100.000)

Jurnal
Capital - Ayu
Capital - Yeni

Dr.

Cr.
25,000
25,000

Laporan Perubahan Modal


Keterangan
Modal Awal
Sekutu Baru Masuk
Bonus
Modal Akhir

Keterangan
Pembelian Modal Persekutuan oleh
Sasa

Ninis
Ira
350,000
350,000

Yang
dibayarkan
180,000

Hak yang
diperoleh
270,000
(25% x TMR)

Persekutuan
Jurnal
Dr.
Cr.
1. Jurnal penyertaan modal
Cash
180,000
Capital-Sasa
2. Jurnal Pembebanan Bonus kpd sekutu lama
Capital - Sasa
90,000
Capital -Ninis
Capital - Ira
Capital - Ayu
Capital - Dewi
Capital - Yeni

250,000
250,000

180,000

35,000
25,000
7,500
20,000
2,500

Laporan Perubahan Modal


Keterangan
Modal Awal
Sekutu Baru Masuk
Bonus
Modal Akhir

Ninis
350,000
(35,000)
315,000

Ira
250,000
(25,000)
225,000

Distribusi Laba
Bunga Modal (1,5%) 5 bulan
Gaji Ninis, Ayu, Dewi, Yeni dan Sasa
(40.000) 5 bulan

23,625
200,000

Gaji Ira (65.000) 5 bulan


Laba
Bunga Modal
Sisa Laba
Gaji
Sisa Laba sebelum bonus
Bonus Managing partner 20%
Sisa Laba

325,000
6,500,000
(81,000)
6,419,000
(1,325,000)
5,094,000
(849,000)
4,245,000

Bonus Ira = x
x = 20% x (5,094,000 - x)
x = 1,018,800 - 0,2 x
1,2x = 1,018,800
x = 849,000

Perhitungan Distribusi sisa laba


Ninis (315000/1080000*4245000)
Ira (225000/1080000*4245000
ayu (67500/1080000*4245000
Dewi (180000/1080000*4245000

16,875

1,238,125
884,375
265,313
707,500

Yeni (22500/1080000*4245000
Sasa (270000/1080000*4245000

88,438
1,061,250

Perubahan Modal
Modal Awal
Bunga Modal
Gaji
Bonus MP
Distribusi sisa laba
Modal Akhir

Ninis
315,000
23,625
200,000
1,238,125
538,625

Ira
225,000
16,875
325,000
849,000
884,375
1,415,875

Bonus
17,000
di luar persekutuan

aporan Perubahan Modal


Ayu

Dewi
100,000
(25,000)
75,000

Yeni
200,000
200,000

Total
900,000
25,000
25,000
900,000

Bonus
(90,000)
TMR = 900,000+180,000 = 1,080,000

Laporan Perubahan Modal


Ayu

Dewi
75,000
(7,500)
67,500

200,000
###
(20,000)
180,000

Yeni
25,000
(2,500)
22,500

Sasa
180,000
90,000
270,000

Distribusi Laba
5,063

13,500

1,688

20,250

200,000

200,000

200,000

200,000

Jurnal Bunga Modal


I/S
Capital - Ninis
Capital - Ira
Capital - Ayu
Capital - Dewi
Capital - Yeni
Capital - Sasa
Jurnal Gaji
I/S
Capital Capital Capital Capital Capital Capital -

81,000
23,625
16,875
5,063
13,500
1,688
20,250

1,325,000
Ninis
Ira
Ayu
Dewi
Yeni
Sasa

Jurnal Bonus
I/S
Capital-Ira
Jurnal Distribusi Sisa Laba
I/S
Capital - Ninis
Capital - Ira
Capital - Ayu
Capital - Dewi

200,000
325,000
200,000
200,000
200,000
200,000

849,000
849,000

4,245,000
1,238,125
884,375
265,313
707,500

Capital - Yeni
Capital - Sasa
Ayu

88,438
1,061,250
Dewi

67,500
5,063
200,000

180,000
13,500
200,000

Yeni
22,500
1,688
200,000

265,313
272,563

707,500
393,500

88,438
224,188

Sasa
270,000
20,250
200,000
1,061,250
490,250

Total
900,000
180,000
1,080,000

81,000
1,000,000
325,000

1,325,000
1,406,000

Total
1,080,000
81,000
1,325,000
849,000
4,245,000
7,580,000

Keterangan

Keiza
Jurnal
Investment
Cash

Penyerahan Modal

Pembelian Komputer HT
Pembelian Komputer GM

Penjualan

Pencatatan Beban
Pengembalian Barang Dagangan

Jurnal Penutup

Distribusi Laba

Pengembalian Modal (Invest. Awal+ Distribusi Laba)

Perhitungan COGS
Komputer Merek HT

Investment
Income from JV

Cash
Investment

Pers. Awal
50,000,000

Komputer Merek GM

70,000,000

Keiza
Dr
25,000,000

160,867,500

185,867,500

Putri
Cr

Jurnal
Investment
25,000,000
Komputer HT

Dr
50,000,000

Investment
160,867,500
Income from JV

670,281,250

Cash
185,867,500
Investment

720,281,250

(+) Pembelian (-) Pers. Akhir


975,000,000
30,250,000

COGS
994,750,000

Cr
50,000,000

670,281,250

720,281,250

425,000,000

9,700,000

485,300,000
1,480,050,000

Tiara
Jurnal
Investment
Cash
Komputer GM

Dr
75,000,000

Investment
Income from JV

241,301,250

Cash
Investment

316,301,250

JV
Cr

Jurnal
Cash
5,000,000 M/I - Komputer HT
70,000,000 M/I - Komputer GM
Capital - Keila
Capital - Putri
Capital - Tiara
M/I - Komputer HT
Cash
M/I - Komputer GM
Cash
Cash
Sales
COGS
M/I
Rent Expense
Display and Decoration Expense
Other Expense
Cash
Cash
M/I-komputer HT
M/I-komputer GM
Sales
Income Summary
Income Summary
COGS
Income Summary
Rent Expense
Display and Decoration Exp.
Other Expense
Income Summary
241,301,250
Capital - Keila
Capital - Putri
Capital - Tiara
Capital - Keila
316,301,250 Capital - Putri
Capital - Tiara
Cash

Sales
COGS

Expenses
Laba
Bonus Managing Partner (25%)
Laba Untuk Sekutu
Keila (2/10)
Putri (5/10)
Tiara (3/10)

JV
Dr
30,000,000
50,000,000
70,000,000

Cr

25,000,000
50,000,000
75,000,000
975,000,000
975,000,000
425,000,000
425,000,000
2,590,500,000
2,590,500,000
1,480,050,000
1,480,050,000
24,000,000
5,800,000
8,200,000
38,000,000
39,950,000
30,250,000
9,700,000
2,590,500,000
2,590,500,000
1,480,050,000
1,480,050,000
38,000,000
24,000,000
5,800,000
8,200,000
1,072,450,000
160,867,500
670,281,250
241,301,250
185,867,500
720,281,250
316,301,250
1,222,450,000

2,590,500,000
1,480,050,000

38,000,000
1,072,450,000
268,112,500
804,337,500
160,867,500
402,168,750
241,301,250

Langkah 1 - Menghitung nilai HPP (COGS)


*) HPP TV Bomber
Selling Price = COGS + Mark Up (COGS)
Rp 6.000.000 = COGS + Mark Up (COGS)
Rp 6.000.00 =
COGS + 20%(COGS)
Rp 6.000.000 =
COGS + 0,20 COGS
Rp 6.000.000 = 1,20 COGS
Rp 5.000.000 = COGS
Langkah 2 - Jurnal Transaksi (Metode Terpisah)
PT Comforta (Pengamanat)
Date
Explanation
Debit
1 Jan'14
No Entry, Karena persedaan awal
di jurnal pada saat closing entries
2 Jan'14
Dr. Consignment Out - TV Bomber
Rp 1,750,000,000
Dr. Consignment Out - TV Costa
Rp 2,500,000,200
Cr. Inventory
(Dr. = HPP x Jumlah TV yang dikirim)
Jurnal ongkos Kirim Inventory :
Dr. Consignment Out
Cr. Cash
30 Jan'14 Jurnal Penjualan :
No Entry

Rp

300,000

Jurnal Ongkos Kirim pada Konsumen :


No Entry
Dr. Accounts Receivable From Consignee

Dr. Expenses
Cr. Cash
31 Jan'14 Penyetoran hasil penjualan komisioner:
Dr. Cash
Cr. Accounts Receivable From Consignee

Rp

3,869,500,000

Rp

430,500,000

Rp

3,869,500,000

Langkah 2 - Jurnal Transaksi (Metode Tdk Terpisah)


PT Comforta (Pengamanat)
Date
Explanation
Debit
1 Jan'14
No Entry (Karena persediaan awal di jurnal pada saat closing entries
2 Jan'14

Memo (Mengirim 350 TV Bomber dan 600 TV Costa dengan harga pokok masing-masing
Rp 5.000.000 dan Rp 4.166.667 serta komisi sebesar 10% dari hasil penjualan

Jurnal ongkos Kirim Inventory :


Dr. Freight Out
Cr. Cash
30 Jan'14 Jurnal Penjualan :
No Entry

Rp

300,000

Jurnal Ongkos Kirim pada Konsumen :


No Entry
Dr. Accounts Receivable From Consignee
Dr. Freight Out
Dr. Commision Expense

Rp

3,869,500,000

Rp

500,000

Rp

430,000,000

Rp

3,869,500,000

Cr. Consignment Out


31 Jan'14 Penyetoran hasil penjualan komisioner:
Dr. Cash
Cr. Accounts Receivable From Consignee

*) HPP TV Costa (Cara Sama)


= Rp4,166,667

t)
Credit

Rp 4,250,000,200

PT Elite (Komisioner)
Explanation
Debit
No Entry, Karena persedaan awal
di jurnal pada saat closing entries

Memo (Menerima titipan 350 TV Bomber dan 600 TV Costa dengan harga pokok
masing-masing Rp 5.000.000 dan Rp 4.166.667 serta komisi sebesar 10% dari
hasil penjualan
Jurnal ongkos Kirim Inventory :
No Entry

Rp

300,000
Jurnal Penjualan :
Dr. Cash
Cr. Consignment In-Financial Acc.

Rp

4,300,000,000

Cr. Consignment In-Intermediate Acc.


(Cr. = Harga Jual x Jumlah TV yang terjual)

Jurnal Ongkos Kirim pada Konsumen :


Dr. Consignment in
Cr. Cash
Dr. Consignment in
Cr. Accounts Payable to Consignor
Rp

4,300,000,000

Rp

Penyetoran hasil penjualan komisioner:


Dr. Accounts Payable to Consignor
Cr. Cash
3,869,500,000

Rp

500,000

Rp

3,869,500,000

Rp

3,869,500,000

t)
Credit
saat closing entries

PT Elite (Komisioner)
Explanation
Debit
No Entry (Karena persediaan awal di jurnal pada saat closing entries

n harga pokok masing-masing


10% dari hasil penjualan

Memo (Menerima titipan 350 TV Bomber dan 600 TV Costa dengan harga pokok
masing-masing Rp 5.000.000 dan Rp 4.166.667 serta komisi sebesar 10% dari
hasil penjualan
Jurnal ongkos Kirim Inventory :
No Entry

Rp

300,000
Jurnal Penjualan :
Dr. Cash
Cr. Consignment In-Financial Acc.

Rp

4,300,000,000

Cr. Consignment In-Intermediate Acc.


(Cr. = Harga Jual x Jumlah TV yang terjual)

Jurnal Ongkos Kirim pada Konsumen :


Dr. Consignor Payable
Cr. Cash

Rp

500,000

Rp 4,300,000,000

Rp

Penyetoran hasil penjualan komisioner:


Dr. Accounts Payable to Consignor
Cr. Cash
3,869,500,000

Rp

3,869,500,000

Credit

Costa dengan harga pokok


komisi sebesar 10% dari

Rp

1,650,000,000

Rp

2,650,000,000

Rp

500,000

Rp

3,869,500,000

Rp

3,869,500,000

Credit
saat closing entries

Costa dengan harga pokok


komisi sebesar 10% dari

Rp

1,650,000,000

Rp

2,650,000,000

Rp

Rp

500,000

3,869,500,000

Langkah 3 - Laporan Pertanggung Jawaban Komisioner


No.

Buku

Persediaan Awal +

1 TV Bomber

2 TV Costa

(*) Rekapitulasi
a) Penjualan :
TV Bomber

275 @ Rp 6.000.000

TV Costa

530 @ Rp 5.000.000

Total Penjualan
a) Beban-beban :
Ongkos kirim konsumen
Komisi (10%xRp 4.300.000.000)
Total Beban-beban
Utang kepada PT Comforta
Langkah 4 - Laporan Laba Rugi Pengamanat
PT. Comforta
Income Statement
31-Jan-14
Sales

Rp

4,300,000,000

Cost of Good Sold

Rp

(4,250,000,200)

Rp

49,999,800

Rp

(430,500,000)

Gross Profit
Expenses
Net Income/Loss

Rp

(380,500,200)

Langkah 5 - Closing Entries


Date

PT. Comforta (Pengamanat)


Explanation

Debit

Jan Persediaan Awal :


31 Dr. Consignment Out
2014

Rp

Rp

666,666,690

Rp

(380,500,200)

Rp

(380,500,200)

Cr. Inventory
(Perse.Awal x COGS)
Persediaan Akhir :
Dr. Inventory
Cr. Consignment Out
(Perse.Akhir x COGS)
Laba / Rugi :
Dr. Income Summary
Cr. Consignment Out
Income Summary :
Dr. Retained Earnings
Cr. Income Summary

Penerimaan

Penjualan

Persediaan Akhir

350

275

75

600

530

70

Rp

1,650,000,000

Rp

2,650,000,000

Rp

4,300,000,000

Total Penjualan
Rp

500,000

Rp

430,000,000

Total Beban-beban

Rp

ng kepada PT Comforta

Rp

(430,500,000)
3,869,500,000

(380,500,200)

gamanat)

PT Elite (Komisioner)
Credit

Explanation

Debit

Credit

Hanya mengclosing
Pendapatan Komisi :
Rp

- Dr. Consignment In

Rp

430,000,000

Cr. Commisions Inc.


Dr. Commisions Inc.

Rp

430,000,000

Rp

430,000,000

Rp

430,000,000

430,000,000

Cr. Income Summary


Rp

Rp

666,666,690

Income Summary :
Dr. Income Summary
Cr. Retained Earnings
Rp

(380,500,200)

Rp

(380,500,200)

Rp

430,000,000

Ju
rn
al

1
2
3
4
5
6

Aset
Piutang
Pinjaman Pinjaman
Kewajiban
Lainnya
B
A
C
Saldo sebel 40,000 280,000
30,000 120,000
15,000
10,000
Realisasi A
50,000 (85,000)
90,000 195,000
30,000 120,000
15,000
10,000
Pembayaran (90,000)
(90,000)
0 195,000
30,000
30,000
15,000
10,000
Realisasi As 70,000 (65,000)
70,000 130,000
30,000
30,000
15,000
10,000
Pembayaran (30,000)
(30,000)
40,000 130,000
30,000
0
15,000
10,000
SCHEDULE (40,000)
(6,666)
0 130,000
30,000
0
15,000
3,334
Realisasi A
80,000 (70,000)
80,000
60,000
30,000
0
15,000
3,334

Transaksi

SCHEDUL
7 EB
8 Realisasi

Kas

(80,000)
0
15,000
15,000

60,000
(60,000)
0

(15,000)
0

(3,334)
0

30,000

30,000

30,000
(30,000)
0

SCHEDUL
9 EC

(15,000)
0
10 Pelunasan Piutang
0

0
0

Modal A Modal B Modal C Modal D


(4)
(3)
(2)
(1)
65,000
45,000
40,000
55,000
(14,000) (10,500)
(7,000)
(3,500)
51,000
34,500
33,000
51,500
51,000
2,000
53,000

34,500
1,500
36,000

33,000
1,000
34,000

51,500
500
52,000

53,000

36,000

34,000

53,000
4,000
57,000

36,000
3,000
39,000

34,000
2,000
36,000

52,000
(33,334)
18,666
1,000
19,666

(27,857)
29,143
(18,000)
11,143

39,000
(13,500)
25,500

(21,429)
14,571
(9,000)
5,571

(21,380)
7,286
(4,500)
2,786

(8,572)
2,571
(2,571)
0

25,500
(25,500)
0

(4,285)
1,286
(1,286)
0

(2,143)
643
(643)
0

SCHEDULE A (Pendistribusian Kas)


Firma UTAMA
Schedule untuk Melengkapi Laporan Likuidasi
Jumlah yang Harus dibagikan Kepada Para Sekutu
Transaksi
Modal A (4)
53,000
Saldo Modal Sebelum Pembagian Uang Kas
15,000
Saldo Pinjaman
68,000
Total Kepentingan Sekutu
(52,000)
Kerugian menanggung aktiva non kas apabila tidak terealisasi (X=130,000)
16,000
(18,857)
Menanggung defisit sekutu B
(2,857)
2,857
Menanggung defisit sekutu A
0
Total Kepentingan Sekutu
Pendistribusian Kas:
Pembayaran pinjaman C (6,666)
Modal D (33,334)

SCHEDULE B (Pendistribusian Kas)


Firma UTAMA
Schedule untuk Melengkapi Laporan Likuidasi
Jumlah yang Harus dibagikan Kepada Para Sekutu
Transaksi
Modal A (4)
57,000
Saldo Modal Sebelum Pembagian Uang Kas
15,000
Saldo Pinjaman
72,000
Total Kepentingan Sekutu
(24,000)
Kerugian menanggung aktiva non kas apabila tidak terealisasi (X=60,000)
48,000
(5,134)
Menanggung defisit sekutu B
42,857
Total Kepentingan Sekutu
Pendistribusian Kas:
Pembayaran pinjaman A (15,000)
Pembayaran Pinjaman C (3,334)

Modal A (27,857)
Modal C (21,429)
Modal D (12,380)

SCHEDULE C (Pendistribusian Kas)


Firma UTAMA
Schedule untuk Melengkapi Laporan Likuidasi
Jumlah yang Harus dibagikan Kepada Para Sekutu

Transaksi
Saldo Modal Sebelum Pembagian Uang Kas
Saldo Pinjaman
Total Kepentingan Sekutu
Menanggung defisit sekutu B

Pendistribusian Kas:
Modal A (8,572)
Modal C (4,285)
Modal D (2,143)

Modal A (4)
11,143
11,143
(2,571)
8,572

an Likuidasi
a Para Sekutu
Modal B (3) Modal C (2) Modal D (1)
36,000
34,000
52,000
(30,000)
10,000
6,000
44,000
52,000
(39,000)
(26,000)
(13,000)
(33,000)
18,000
39,000
33,000
(9,429)
(4,714)
0
8,571
34,286
(1,905)
(952)
0
6,666
33,334

an Likuidasi
a Para Sekutu
Modal B (3) Modal C (2) Modal D (1)
39,000
36,000
19,666
(30,000)
3,334
9,000
39,334
19,666
(18,000)
(12,000)
(6,000)
(9,000)
27,334
13,666
9,000
(2,571)
(1,286)
0
24,763
12,380

an Likuidasi
a Para Sekutu

Modal B (3) Modal C (2) Modal D (1)


25,500
5,571
2,786
(30,000)
(4,500)
5,571
52,000
4,500
(1,286)
(643)
0
4,285
2,143