Jawaban Modul Pertemuan 3

1. Jurnal Pengunduran Nn. Vita

a. Pembentukan Goodwill
Goodwill Rp 12,500,000
Modal Tuan Aman Rp 1,875,000
Modal Tuan Amin Rp 3,125,000
Modal Tuan Yazid Rp 2,500,000
Modal Nn Vita Rp 5,000,000

Perhitungan :
Kelebihan pembayaran Nn. Vita = Rp40,000,000 - Rp35,000,000
= Rp5,000,000
Perhitungan goodwill 100/40 * Rp5,000,000 = Rp1,2500,000

Tuan Aman = 15% * Rp12,500,000 = Rp1,875,000

Tuan Amin = 25% * Rp12,500,000 = Rp3,125,000
Tuan Yazid = 20% * Rp12,500,000 = Rp2,500,000
Nn Vita = 40% * Rp12,500,000 = Rp5,000,000

b. Pembayaran Kepada Nn. vita

Modal Nn Vita Rp 40,000,000
Kas Rp 40,000,000

2. Neraca per 31 Desember 2019 (setelah keluarnya Nn Vita)

Kas Rp 16,511,250 Hutang dagang
Piut dagang Rp 13,900,000 Modal Tn Aman
CKP -Rp 870,000 Modal Tn Amin
Rp 29,541,250 Modal Tn Yazid
Persed. Brg Rp 12,850,000
Supplies Rp 1,475,000
Peralatan (netto) Rp 75,000,000
Goodwill Rp 12,500,000
Jumlah aktiva Rp 131,366,250 Jumlah Pasiva

3. Jurnal:
Modal Nn Vita Rp 35,000,000
Modal Tuan Aman Rp 1,250,000
Modal Tuan Amin Rp 2,083,333
Modal Tuan Yazid Rp 1,666,667
Kas Rp 30,000,000

Perhitungan:
Kekurangan pembayaran Rp 35.000.000 - Rp 30.000.000 = Rp5.000.000

Tuan Aman = 15/60 * Rp5.000.000 = Rp1.250.000

Tuan Amin = 25/60 * Rp5.000.000 = Rp2.083.333
Tuan Yazid = 20/60 * Rp5.000.000 = Rp1.666.667

4. Berdasarkan Jawaban No. 3, buatlah Neraca per 31 Desember 2019 (setelah keluarnya Nn Vita)
Kas Rp 26,511,250 Hutang dagang
Piut dagang Rp 13,900,000 Modal Tn Aman
CKP -Rp 870,000 Modal Tn Amin
Rp 39,541,250 Modal Tn Yazid
Persed. Brg Rp 12,850,000
Supplies Rp 1,475,000
Peralatan (netto) Rp 75,000,000
Jumlah aktiva Rp 128,866,250 Jumlah Pasiva
0,000 - Rp35,000,000

Rp 53,866,250
Rp 16,875,000
Rp 28,125,000
Rp 32,500,000

Rp 131,366,250

er 2019 (setelah keluarnya Nn Vita)

Rp 53,866,250
Rp 16,250,000
Rp 27,083,333
Rp 31,666,667

Rp 128,866,250