Nama : Ridho dwi saputra

Nim : 19.93.0108

1, Modal rata-rata Sekutu 2, bunga modal

Eko Tgl Modal jangka waktu rata-rata modal
1-Jan 40,000 4 bulan 13,333
1-May 30,000 8 bulan 20,000
31-Dec 45,000 0 bulan -
Rata-rata Modal 12 bulan 33,333 10% 3,333

Pajar Tgl Modal jangka waktu rata-rata modal

1-Jan 50,000 8 bulan 33,333
1-Sep 35,000 3 bulan 8,750
1-Dec 55,000 1 bulan 4,583
Rata-rata Modal 12 bulan 46,667 10% 4,667

saiful Tgl Modal jangka waktu rata-rata modal

1-Jan 60,000 5 bulan 25,000
31-May 75,000 7 bulan 43,750
31-Dec 85,000 0 bulan -
Rata-rata Modal 12 bulan 68,750 10% 6,875
14,875.0

3. bonus Eko
Tidak Ada

Bonus Saiful Keterangan Laba eko pajar

b= laba - gaji - bunga modal - bonus laba 90,000
b = 15%(90,000 - 0 - 14,875 - b) - gaji 33,000 18,000 15,000
b= 15%(75,125 - b) sisa 57,000
b= 11.268,75 - 0,15b - bunga modal 14,875 4,958 4,958
1,15b = 11,268.8 sisa 42,125
b= 11,268.8 -bonus 9,799
1.15 sisa 32,326
b= 9,799 alokasi (32,326) 10,775 10,775
Total - 33,734 30,734

Jurnal Junal Alokasi

2-Jan kas 150,000 Ikhtisiar L/R
Modal E 40,000 Modal E
Modal P 50,000 Modal p
Modal S 60,000 Modal S
31-Mar prive Eko 2,000
prive Saiful 3,000
KAS 5,000
1-May Modal E 10,000
Kas 10,000
31-May kas 15,000
Modal saiful 15,000
1-Jun prive p 4,000
kas 4,000
1-Sep modal p 15,000
kas 15,000
1-Dec kas 20,000
modal pajar 20,000
31-Dec kas 25,000
modal eko 15,000
modal saiful 10,000
saiful
90,000
(33,000) 18,000 15,000
57,000
4,958 (14,875) (4,958) (4,958) (4,958)
42,125
9,799 (9,799) 9,799
32,326
10,775 (32,326) 10,775 10,775 10,775
25,533 - 23,817 20,817 15,616

90,000
33733.6
30733.6
25532.8
Asumsi 1 Metode GOODWILL
Ratu 20,000 40,000 30%
Raja 15,000 133,333
prince 40,000 0 22,500 17,500 75,000
75,000 Selisih 58,333 goodwill

Setoran Prince Mencatat GOODWILL

kas 40,000 goodwill
modal prince 40,000 Modal Ratu
Modal Raja
Mencatat penyesuaian
modal prince 17,500 Mencatat setoran prince
modal ratu 9,625 kas
modal raja 7,875 Modal Prince

Asumsi 2
Modal Raja = 15000
Dikembalikan = 25000
Selisih = 10000
Goodwill 10,000 22,222
0

Alokasi Goodwill
Goodwill 22,222
Modal Ratu 12,222
Modal raja 10,000

Pengembalian Modal
Modal Raja 25,000
Kas 25,000

Metode Bonus
Selisih 10000
Alokasi Bonus
modal raja
 58,333
Modal Ratu 32,083
Modal Raja 26,250

oran prince
40,000
Modal Prince 40,000
 Keterangan Kas Aset non kas Utang dagang Utang Cinta
Saldo awal Agustus 5,000 78,000 12,000 5,000
Realisasi Agustus
Penjualan Peralatan 15,000 (12,000)
20,000 66,000 12,000 5,000
Penjualan Tanah 20,000 (44,000)
40,000 22,000 12,000 5,000
Biaya Likuidasi (1,000)
39,000 22,000 (12,000) 5,000
Distribusi Kas (37,000)
Saldo September 2,000 22,000 5,000
Penjualan piutang dagang 10,000 (12,000)
Biaya Utang dagang (12,000)
Penjualan persediaan 12,000 (10,000)
Biaya Likuidasi (1,000)
Saldo 23,000 - 5,000
Distribusi kas (23,000) (5,000)
Saldo akhir - - - -

Jurnal bulan september Jurnal bulan Agustus

Mencatat realisasi piutang Mencatat penjualan peralatan
Kas 10000 Kas 15,000
Modal-C 1000 Peralatan
Modal-A 1000 Modal-C
Modal-U 500 Modal-A
Piutang dagang 12500 Modal-U

Mencatat biaya likuidasi Mencatat Penjualan Tanah

Modal-C 500 Kas 52,000
Modal-A 250 Tanah
M0dal-U 250 Modal-C
Kas 1000 Modal-A
Modal-U
Mencatat Pembayaran utang dagang
Utang dag 12000 Mencatat biaya likuidasi
Kas 12000 Modal-C 500
Modal-A 250
Pendistribusian kas Modal-U 250
Modal-C 30,500 Kas
Modal-A 18,250
Modal-U 7,750
Kas 56,500
 Modal C (50%) Modal A (25%) Modal U (25%) Distribusi Kas Agustus
30,000 30,000 6,000 Keterangan
Modal awal
(1,500) (750) (750) Utang kepada sekutu
28,500 29,250 5,250
4,000 2,000 2,000 Aset non kas tidak terjual
32,500 31,250 7,250 Kas Berjaga-jaga
(500) (250) (250) Saldo
32,000 31,000 7,000 Menutup kerugian uswatun
(3,000) (14,000) - Distribusi Kas Agustus
29,000 17,000 7,000
1,000 1,000 500

1,000 500 500

(500) (250) (250) Distribusi Kas September
30,500 18,250 7,750 Keterangan
(30,500) (18,250) (7,750) Modal awal
- - - Utang kepada sekutu
Distribusi kas september

n peralatan

12,000
1,500
750
750

44,000
4,000
2,000
2,000

Pendistribusian kas

Modal-C 3,000
Modal-A 14,000
1,000 Kas 17,000
 Modal C (50%) Modal A (25%) Modal U (25%)

32,000 31,000 7,000

5,000
37,000 31,000 7,000
56,000 (28,000) (14,000) (14,000)
2,000 (1,000) (500) (500)
8,000 16,500 (7,500)
(5,000) (2,500) 7,500
3,000 14,000 -

Modal C (50%) Modal A (25%) Modal U (25%)

30,500 18,250 7,750

-
30,500 18,250 7,750