PENGOPERASIAN PERSEKUTUAN
(PARTNERSHIP OPERATION)
MODAL ARYA
Tanggal Uraian Debet Tanggal Uraian Kredit
02/03/2020 Withdrawl Rp 100.000.000 01/01/2020 Balance Rp 400.000.000
04/05/2020 Withdrawl Rp 150.000.000 04/10/2020 Investment Rp 200.000.000
07/08/2020 Withdrawl Rp 50.000.000
31/12/2020 Balance Rp 300.000.000
MODAL BUDI
Tanggal Uraian Debet Tanggal Uraian Kredit
02/03/2020 Withdrawl Rp 50.000.000 01/01/2020 Balance Rp 250.000.000
04/10/2020 Investment Rp 100.000.000
MODAL CECEP
Tanggal Uraian Debet Tanggal Uraian Kredit
02/04/2020 Withdrawl Rp 50.000.000 01/01/2020 Balance Rp 250.000.000
03/05/2020 Withdrawl Rp 100.000.000 04/10/2020 Investment Rp 100.000.000
Persediaan akhir per 31 Desember 2019 sebesar Rp 559.560.000. Catatan: Metode Pencatatan
persediaan adalah physical. Atas dasar informasi diatas, diminta untuk:
1. Jurnal seluruh transaksi diatas
2. Buatlah laporan laba rugi periode 2019
JAWABAN
A. JURNAL SELURUH TRANSAKSI
JURNAL TRANSAKSI
1. Dr. Account Receivable Rp 8.930.000.000
Cr. Sales Rp 8.930.000.000
2. Dr. Purchase Rp 7.740.000.000
Cr. Account Payable Rp 7.740.000.000
JURNAL PENUTUP
1. Dr. Sales Rp 8.930.000.000
Cr. Income Summary Rp 8.930.000.000
Sales Rp 8.930.000.000
COGS
:
Inventory Beginning Rp 428.800.000
Purchase Rp 7.740.000.000
Inventory Ending Rp (559.560.000) Rp (7.609.240.000)
GROSS PROFIT Rp 1.320.760.000
GAJI SEKUTU
Arya = Rp 240.000 x 12 bulan = Rp 2.880.000
Budi = Rp 260.000 x 12 bulan = Rp 3.120.000
Cecep = Rp 240.000 x 12 bulan = Rp 2.880.000
Rp 8.880.000
Jurnal:
Dr. Income Summary Rp 8.880.000
Cr. Capital, Arya Rp 2.880.000
Cr. Capital, Budi Rp 3.120.000
Cr. Capital, Cecep Rp 2.880.000
BUNGA MODAL
Bunga Modal Arya:
Jurnal:
Dr. Income Summary Rp78.000.000
Cr. Capital, Arya Rp29.500.000
Cr. Capital, Budi Rp28.000.000
Cr. Capital, Cecep Rp20.500.000
BONUS Cecep
B = i x (laba - gaji - bunga modal - bonus)
B = 20% x (Rp 322.760.000 - Rp 8.880.0000 - Rp 78.000.000 - B)
B = 20% x (Rp 235.880.000 - B)
B = Rp 47.176.000 - 20%B
1,2B = Rp 47.176,000
B = Rp 39.313.333
Jurnal:
Dr. Income Summary Rp39.313.333
Cr. Capital, Cecep Rp39.313.333
SISA LABA
Laba Rp 322.760.000
Gaji Rp (8.880.000)
Bunga Modal Rp (78.000.000)
Bonus Rp (39.313.333)
Sisa Laba Rp 196.566.667