CINTIA DEWI SUSANTI

15060027

Neraca Masing-Masing

Keterangan Ali Baba

Kas 6,000,000 4,000,000
Piutang Dagang 5,000,000 7,000,000
Persediaan 22,000,000 20,000,000
Aktiva Tetap 40,000,000 34,000,000
Jumlah 73,000,000 65,000,000

Hutang Dagang 8,000,000 6,000,000

Modal 65,000,000 59,000,000
73,000,000 65,000,000

1. Revaluasi % %

a. Cadangan Piutang 10% 500,000 10% 700,000

b. Persediaan 100% - 120% 4,000,000
c. Aktiva Tetap 10% 4,000,000 10% 3,400,000
4,500,000 8,100,000
Goodwill 1,000,000

Jurnal Pembentukan Firma

D. Kas 10,000,000
D. Piutang 10,800,000
D. Persediaan 46,000,000 134,400,000
D. Aktiva Tetap 66,600,000
D. Goodwill 1,000,000
K. Hutang Dagang 14,000,000
K. Modal Ali 60,500,000 134,400,000
K. Modal Babeh 59,900,000

NERACA
LAPORAN POSISI KEUANGAN
Aktiva

Kas 10,000,000
Piutang Dagang 12,000,000
Cad. Piutang Dagang (1,200,000)
Persediaan 46,000,000
Goodwill 1,000,000
Jumlah 67,800,000

Aktiva Tetap 74,000,000

Ak. Penyusutan (7,400,000)
Jumlah 66,600,000

134,400,000
 Setoran Masing-Masing Anggota

Keterangan Ali Baba

Kas 6,000,000 4,000,000
Piutang 5,000,000 7,000,000
Cadangan Piutang (500,000) (700,000)
Persediaan 22,000,000 24,000,000
Aktiva Tetap 40,000,000 34,000,000
Akumulasi Penyusutan (4,000,000) (3,400,000)
Goodwill 1,000,000
Jumlah 68,500,000 65,900,000

Hutang Dagang 8,000,000 6,000,000

Modal 60,500,000 59,900,000
68,500,000 65,900,000

NERACA
N POSISI KEUANGAN
Passiva

Hutang Dagang 14,000,000

Modal Ali 60,500,000

Modal Baba 59,900,000
Jumlah 120,400,000

134,400,000