1-Jan-09 Kas
Piutang
Persediaan Robot
Aktiva Tetap
2-Jan-11 Kas
Modal Budi
Modal Bedu
Setoran sekutu baru
Total modal
Bagian Bade(20%)
Rp250,000
Modal, Budi Rp40,000
Modal, Bedu Rp40,000
Modal, Bade Rp170,000
Jurnal penerimaan sekutu baru
Rp300,000
Rp300,000
Rp250,000
Rp850,000
Rp170,000
al Bade= 170.000
Skema Pembagian Keuntungan
Budi Bedu Bade Total
Rp42,000 Rp42,000 Rp30,000 Rp114,000
Rp51,000 Rp51,000 Rp25,500 Rp127,500
Rp93,000 Rp93,000 Rp55,500 Rp241,500
Rp51,700 Rp0 Rp0 Rp51,700
Rp144,700 Rp93,000 Rp55,500 Rp293,200
Rp82,720 Rp82,720 Rp41,360 Rp206,800
Rp227,420 Rp175,720 Rp96,860 Rp500,000
Rp500,000
Modal, Budi Rp227,420
Modal, Bedu Rp175,720
Modal, Bade Rp96,860
Jurnal Penutup tahun 2012
CV Budi dan Reka
Statement of Partnership L
For the month ended Dece
Persediaan Hutang
Robot Aktiva Tetap = Hutang Bank Dagang
Rp45,000 Rp40,000 Rp10,000 Rp20,000
-Rp45,000 -Rp40,000
-Rp10,000 -Rp20,000
Rp0 Rp0 Rp0 Rp0
Rp0 Rp0
0 0 0 0
0 Rp0 Rp0 Rp0
Rp0 0 Rp0 Rp0
Modal
Budi Bedu Bade
Rp65,000 Rp40,000 Rp10,000