JAWABAN :

SOAL 1

1. Membuat laporan perubahan ekuitas ABC Partnership untuk periode yang berakhir pada 31 Desember 2016 Serta
jurnal penutup dan jurnal distribusi laba.
 Bunga Modal :
A. $10.000 x 15% = $1.500
B. $25.000 x 15% = $3.750
C. $15.000 x 15% = $2.250 +
$7.500
Jurnal :
dr. Income Summary $7.500 -
cr. Capital A - $1.500
Capital B - $3.750
Capital C - $2.250
 Penarikan Kas (Withdrawl) :
A. $100 x 12 = $1.200
B. $100 x 12 = $1.200
C. $100 x 12 = $1.200 +
$3.600
Jurnal :
dr. A Withdrawl $1.200 -
B Withdrawl $1.200 -
C Withdrawl $1.200 -
cr. Cash $3.600
 Pembagian Gaji :
A. $4.000
B. $3.000
C. $3.000
 Jurnal :

dr. Income Summary $10.000 -

cr. Capital A - $4.000
Capital B - $3.000
Capital C - $3.000
 Sisa Laba :
Laba tahun 2016 $ 50.000
Bunga modal ($ 7.500)
Bonus A ($ 3.250)
Gaji ($ 10.000)
Income $ 29.250

 Bonus untuk A (10%)

Bonus = (Laba – Bunga Modal – Gaji) × 10%
= ($50.000 – $7.500 – $10.000) × 10%
= $3.250
 Sisa laba yang akan didistribusikan :
3
A. = 10 × $29.250 = $ 8.775
4
B. = 10 × $29.250 = $11.700
3
C. = 10 × $29.250 = $ 8.775

LAPORAN PERUBAHAN MODAL

URAIAN SEKUTU A SEKUTU B SEKUTU C TOTAL
Saldo Modal Awal $ 10.000 $ 25.000 $ 15.000 $ 50.000
Investment by owner $ 2.000 $ 1.000 $ 2.000 $ 5.000
Net Income :
Salary Allowance $ 4.000 $ 3.000 $ 3.000 $ 10.000
Interest Allowance $ 1.500 $ 3.750 $ 2.250 $ 7.500
Bonus Allowance $ 3.250
Balance Allocated $ 8.775 $ 11.700 $ 8.775 $ 29.250
Total Net Income $ 17.525 $ 18.450 $ 14.025 $ 50.000
Less :
Partner Withdrawals ($ 1.200) ($ 1.200) ($ 1.200) ($ 3.600)
Ending Capital
$ 28.325 $ 43.250 $ 29.825 $ 101.400
Balance

2. Pada awal periode 2017, D bergabung dengan menginvestasikan kas sebesar $28.000 untuk memperoleh ¼ kepentingan
atas modal dan laba persekutuan. Buat jurnal untuk transaksi ini dengan metode bonus.
 Total modal riil $101.400 + $28.000 = $129.400
1
 Hak D = 4 × $129.400 = $32.350
 Menghitung Selisih :
- Setoran modal $28.000
- Hak diperoleh $32.350 -
- Bonus untuk D $ 4.350
 Dibebankan kepada :
$28.325
A. × $4.350 = $1.215
$101.400
$43.250
B. × $4.350 = $1.855
$101.400
$29.825
C. × $4.350 = $1.280
$101.400
 Jurnal :

dr. Cash $28.000 -

cr. Capital D - $28.000

dr. Capital A $ 1.215 -

Capital B $ 1.855 -
 Capital C $ 1.280 -

cr. Capital D - $ 4.350

LAPORAN PERUBAHAN MODAL

URAIAN SEKUTU A SEKUTU B SEKUTU C SEKUTU D TOTAL
Saldo modal sebelum
$ 28.325 $ 43.250 $ 29.825 $ 101.400
anggota baru masuk
Anggota baru masuk $ 28.000 $ 28.000
Bonus untuk anggota
($ 1.215) ($ 1.855) ($ 1.280) $ 4.325
baru
Saldo modal setelah
$ 27.110 $ 41.395 $ 28.545 $ 32.250 $ 129.400
anggota baru masuk

SOAL 2

Joint Venture A B C
K D
Oleh C Explanation D K Explanation D K Explanation D K
$ Investasi pada $
Purchase 1,000 JV 1,000
$ $
Capital A 1,000 Inventory 1,000
$ Investasi $
Purchase 1,500 pada JV 1,500
$ $
Capital B 1,500 Inventory 1,500
$ $
Purchase 2,500 Investasi pada JV 2,500
$
Cash $ 500 Inventory 2,000
$
Capital C 2,500 Cash $ 500
 $
Cash 5,560
$
Sales 5,560
Commision
Expense $ 590 Cash $ 185 Cash $ 159 Cash $ 246

Commision Commision
Cash $ 590 Income $ 185 Income $ 159 Commision Income $ 246
Rent Expense $ 100
General Expense $ 100
Cash $ 200

Closing Entries
$
Sales 5,560
Income $
Summary 5,560
Ending Inventory $ 950
Income
Summary $ 950
Income Summary -
Beginning
Inventory -
$
Income Summary 5,000
$
Purchases 5,000
Income Summary $ 790
Rent
Expense $ 100
General
Expense $ 100
Commision
Expense $ 590
$ Investment in Investment
Income Summary 1,220 JV $ 244 in JV $ 366 Investment in JV $ 610

Income Income Income

Capital A $ 244 from JV $ 244 from JV $ 366 from JV $ 610
Capital B $ 366
Capital C $ 610
Capital A $ 100 Inventory $ 100

Ending Inventory in
Inventory $ 100 JV $ 100
Capital B $ 450 Inventory $ 450

Ending Inventory
Inventory $ 450 in JV $ 450
Capital C $ 400 Inventory $ 400
Ending Inventory in
Inventory $ 400 JV $ 400
$ $ $ $
Capital A 1,144 Cash 1,144 Cash 1,416 Cash 2,190

$ Investment in $ Investment $ Investment $

Capital B 1,416 JV 1,144 in JV 1,416 in JV 2,190
$
Capital C 2,190
$
Cash 4,750
Income from Income
JV $ 244 from JV $ 366 Income from JV $ 610
Commision Commision Commision
Income $ 185 Income $ 159 Income $ 246

Income Income Income

Summary $ 429 Summary $ 525 Summary $ 858
Income Income
Summary $ 429 Summary $ 429 Income Summary $ 429

Retained Retained Retained

Earning $ 429 Earning $ 429 Earning $ 429
SOAL 3 – CONSIGNMENT

 Pengamanat
- Jurnal Pengiriman Barang :

dr. Consignment out – AKL 1 Rp.133.929.000 -

Consignment out – SIA 1 Rp.357.142.500 -

cr. Inventory - Rp.491.071.500

- Jurnal Ongkos Kirim Inventory

dr. Consignment out Rp. 150.000 -

cr. Cash - Rp. 150.000

- Jurnal Laporan Pertanggungjawaban hasil penjualan hasil penjualan

dr. Account Receivable from consignee Rp. 532.012.500 -

Expenses Rp. 94.237.500 -

cr. Consignment out - Rp. 625.250.000

- Jurnal Penyetoran hasil penjualan komisioner

dr. Cash Rp. 532.012.500 -

cr. Accounts Receivable from consignee - Rp. 532.012.500

 Komisioner :
- Jurnal Penjualan

dr. Cash Rp. 626.250.000 -

 cr. Consignment in – AKL 1 - Rp. 156.250.000

Consignment in – SIA - Rp. 470.000.000

- Jurnal Ongkos Kirim Kepada Konsumen

dr. Consignment in Rp. 300.000 -

cr. Cash - Rp. 300.000

- Jurnal Laporan Pertanggungjawaban hasil penjualan

dr. Consignment in Rp. 532.012.500 -

cr. Account Payable to consignor - Rp. 532.012.500

- Jurnal Penyetoran hasil penjualan komisioner

dr. Account Payable to consignor Rp. 532.012.500 -

cr. Cash - Rp. 532.012.500

 CLOSING ENTRIES :

dr. Consignment in Rp. 93.937.500 -

cr. Income Summary - Rp. 93.937.500

dr. Income Summary Rp. 93.937.500 -

cr. Retained Earnings - Rp. 93.937.500

 LAPORAN PERTANGGUNGJAWABAN

Consignee :
 Periode :

A. Data Produk

Persediaan
No Nama Produk Penerimaan Penjualan Retur Persediaan Akhir
Awal
1 AKL 1 1.785.720 133.929.000 111.607.143 - 24.107.577
2 SIA 4.285.710 357.142.500 335.714.286 - 25.713.924
Jumlah 6.071.430 49.821.480

 REKAPITULASI

Penjualan : AKL 1 1.250 @ 125.000 = Rp. 156.250.000

SIA 1 2.350 @ 200.000 = Rp. 470.000.000 +

Total = Rp. 626.250.000

 BEBAN-BEBAN
1. Pengiriman Buku 300.000
2. Lain-lain
3. Komisi 15% 93.937.500 +
Total Beban 94.237.500

Utang ke pengamanat 532.012.500

Dibayar tanggal
Bentuk pembayaran (Tunai) 532.012.500
Non-tunai -
 Closing Entries Consignor
- Persediaan Awal di Consignee total
 dr. Consignment Out 6.071.430 -

cr. Inventory - 6.071.430

- Persediaan Akhir Consignee

dr. Inventory 49.821.480 -

cr. Consignment out - 49.821.480

- Consignment Out

cr. 676.071.480

dr. (591.530.430) +

84.541.050 (Laba Consignment)

Jurnal :

dr. Consignment Out 84.541.050 -

cr. Income Summary - 84.541.050