Yang
dibayarkan
Hak Yang
diperoleh
42,000
25,000
(25% x 100.000)
Jurnal
Capital - Ayu
Capital - Yeni
Dr.
Cr.
25,000
25,000
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
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
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
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
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
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
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
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
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
Rp
300,000
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
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
Rp
300,000
Rp
3,869,500,000
Rp
500,000
Rp
430,000,000
Rp
3,869,500,000
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
4,300,000,000
Rp
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
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
Rp
500,000
Rp 4,300,000,000
Rp
Rp
3,869,500,000
Credit
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
Rp
1,650,000,000
Rp
2,650,000,000
Rp
Rp
500,000
3,869,500,000
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
Rp
(4,250,000,200)
Rp
49,999,800
Rp
(430,500,000)
Gross Profit
Expenses
Net Income/Loss
Rp
(380,500,200)
Debit
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
Rp
430,000,000
Rp
430,000,000
Rp
430,000,000
430,000,000
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
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
Modal A (27,857)
Modal C (21,429)
Modal D (12,380)
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