Kas Rp 360,000,000
Modal Debora Rp 200,000,000
Modal Marina Rp 70,000,000
Modal Wayan Rp 90,000,000
(Modal setelah penerimaan sekutu baru)
Kas Rp 360,000,000
Modal Debora Rp 128,000,000
Modal Marina Rp 112,000,000
Modal Wayan Rp 120,000,000
(Modal Setelah Penerimaan Sekutu Baru)
Kas Rp 120,000,000
Modal Wayan Rp 120,000,000
(Penerimaan wayan untuk sepertiga kepemilikan)
Kas Rp 110,000,000
Goodwill Rp 10,000,000
Modal Wayan Rp 120,000,000
(Penerimaan wayan sebagai sekutu baru)
Kas Rp 100,000,000
Modal Wayan Rp 100,000,000
(Penerimaan wayan kedalam persekutuan)
Tanah Rp 15,000,000
Modal Debora Rp 9,000,000
Modal Marina Rp 6,000,000
(Mencatat revaluasi tanah)
Kas Rp 375,000,000
Modal Debora Rp 129,000,000
Modal Marina Rp 106,000,000
Modal Wayan Rp 140,000,000
Kas Rp 440,000,000
Modal Debora Rp 200,000,000
Modal Marina Rp 160,000,000
Modal Wayan Rp 80,000,000
(Penerimaan sekutu baru)
Kas Rp 80,000,000
Modal Wayan Rp 80,000,000
Kas Rp 40,000,000
Modal Debora Rp 24,000,000
Modal Marina Rp 16,000,000
(Mengakui goodwill yang belum dicatat)
C Perhitungan goodwill
Nilai buku total Rp 470,000,000
1/4 Nilai buku Rp 117,500,000
Kas dibayar wayan Rp 110,000,000
Selisih Rp 7,500,000
360.000.000/3/4 = Rp480.000.000
480.000.000 - 470.000.000 = 10.000.000
A Pembagian laba Rp78.960.000
Penghitungan Bonus:
Bonus (B) = 0,05 (Laba bersih - B)
B = (0,05(78.960.000 - B)
21B = 78.960.000
B = 3.760.000
Laba neto
Gaji Rp 15,000,000 Rp 20,000,000 Rp 18,000,000
Bonus Rp 3,760,000
Bunga (10%) Rp 2,800,000 Rp 4,000,000 Rp 4,800,000
Sisa laba
Alokasi Rp 3,180,000 Rp 3,180,000 Rp 4,240,000
Total Rp 24,740,000 Rp 27,180,000 Rp 27,040,000
Laba neto
Gaji Rp 24,000,000 Rp 21,000,000 Rp 25,000,000
Bonus Rp - Rp 4,280,000
Bunga (10%) Rp 3,133,333 Rp 3,633,333 Rp 5,200,000
Sisa laba
Alokasi Rp (6,054,888) Rp (6,054,888) Rp (6,054,888)
Total Rp 21,078,445 Rp 22,858,445 Rp 24,145,112
Laba neto
Gaji Rp 21,000,000 Rp 18,000,000 Rp 15,000,000
Bonus Rp - Rp - Rp 6,490,000
Bunga (10%) Rp 3,000,000 Rp 4,000,000 Rp 5,000,000
Sisa laba
Alokasi Rp 8,180,000 Rp 7,157,500 Rp 5,112,500
Total Rp 32,180,000 Rp 29,157,500 Rp 31,602,500
B Tanggal Debit
1-Jan
1-May Rp 9,000,000
1-Jul
1-Sep
Rata-Rata M
Modal Wanti
8/1 12.000.000 1/1 50.000.000 Tanggal Debit
4/1 7.000.000 1-Jan
6/1 3.000.000 1-Apr
1-Jun
1-Aug Rp 12,000,000
Rata-Rata M
Kredit Saldo Modal Bulan Modal X Bulan
Rp 40,000,000 2 Rp 80,000,000
Rp 31,000,000 4 Rp 124,000,000
Rp 5,000,000 Rp 36,000,000 2 Rp 72,000,000
Rp 4,000,000 Rp 40,000,000 4 Rp 160,000,000
12 Rp 436,000,000
Rata-Rata Modal Norman Rp 36,333,333