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L15-3

Modal Lolita
Tanggal Debit Kredit Saldo Jumlah Bulan
1-Jan 30,000,000 3
3-Apr 8,000,000 38,000,000 5
23-Aug 6,000,000 32,000,000 2
31-Oct 6,000,000 38,000,000 2
Total Modal 12
Modal Rata-Rata (420000000 12 Bulan)

Pembagian Laba
Lolita Rima
Laba Dibagikan
Bunga atas Modal Rata-Rata 2,800,000 3,780,000
Sisa Laba
Pembagian sama rata 21,710,000 21,710,000
Total Alokasi 24,510,000 25,490,000
Modal Rima
Bulan Saldo Tanggal Debit Kredit
90,000,000 1-Jan
190,000,000 5-Mar 9,000,000
64,000,000 6-Jul 7,000,000
76,000,000 7-Oct 5,000,000
420,000,000 Total Modal
35,000,000 Modal Rata-Rata (567000000 12 Bulan)

Total
50,000,000
6,580,000
43,420,000
- 43,420,000
-
Modal Rima
Saldo Jumlah Bulan Bulan Saldo
50,000,000 2 100,000,000
41,000,000 4 164,000,000
48,000,000 3 144,000,000
53,000,000 3 159,000,000
dal 12 567,000,000
00000 12 Bulan) 47,250,000
L15-7
Investasi oleh sekutu baru
Proporsi Nilai Buku(140000000+60000000)*20%
selisih

Estimasi Jumlah Modal


(60000000:20%)

Jefri 4/5*100000000
Krista 1/5*100000000

Jurnal
1 Kas 60,000,000
Goodwill 100,000,000
Modal Jefri
Modal Krista
Modal Bani

2 kas 60,000,000
Modal Jefri
Modal Krista
Modal Bani

3 Kepemilikan Jefri 100000000 20% untuk Bani


Kepemilikan Krista 40000000 20% untuk Bani
Total Modal Bani
Jurnal:
Modal Jefri 20,000,000
Modal Krista 8,000,000
Modal Bani

4 Modal disetor 32,000,000


Kepemilikan Modal
(172000000*20%) 34,400,000
selisih 2,400,000

Jurnal:
Kas 32,000,000
Modal Jefri 1,920,000
Modal Krista 480,000
Modal Bani

5 Modal Estimasi
14000000080% 175,000,000
Nilai buku Modal 172,000,000
Goodwill 3,000,000
Jurnal:
kas 32,000,000
goodwill 3,000,000
modal Bani
60,000,000
000)*20% - 40,000,000
20,000,000

300,000,000
- 200,000,000
100,000,000

80,000,000
20,000,000

80,000,000
20,000,000
60,000,000

16,000,000
4,000,000
40,000,000

20,000,000
8,000,000
28,000,000

28,000,000

34,400,000
35,000,000
L15-9
Luna 40,000,000
Marta 50,000,000
Karel 30,000,000
Total 120,000,000

1 Metode Bonus
Luna 6,400,000
Marta 1,600,000
Jurnal:
Modal Karel 30,000,000
Modal Luna 6,400,000
Modal Marta 1,600,000
Kas 38,000,000

2 Goodwill 12,000,000
Modal Karel 12,000,000
Modal Karel 42,000,000
Kas 42,000,000

3 persentase pengakuan Goodwill

total Modal Karel 140,000,000


total Modal 120,000,000
goodwill (untuk sekutu lama) 20,000,000

Jurnal:
Goodwill 25,000,000
Modal Karel 5,000,000
Modal Luna 16,000,000
Modal Marta 4,000,000

Total Modal : Modal Luna 56,000,000


Modal Marta 54,000,000
Modal Karel 34,000,000

Jurnal:
Modal 35,000,000
Kas 35,000,000
33,600,000
48,400,000

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