Metode terpisah

Transaksi transaksi
Buku buku Venture Buku buku Tuan D Buku Buku Tuan E
a) Investasi Persediaan Barang Dag Rp20,000,000 Inv.pd J.V. Rp20,000,000
Modal A Rp20,000,000 Barang barang. unit.J.V Rp20,000,000

b) Investasi Modal B Rp10,000,000 Inv.pd J.V Rp10,000,000.00

Modal C Rp20,000,000 Kas Rp10,000,000.00
Kas Rp30,000,000

c) PembayaraBiaya Sewa Rp6,000,000

Kas Rp6,000,000

d) Penjualan Kas Rp14,000,000

Penjualan Rp14,000,000
HPP Rp10,000,000
Persediaan barang dagang Rp10,000,000

e) PembelianPers. Brg dagang Rp16,000,000

Htang dagang Rp16,000,000

f) Penjualan Piutang dagang Rp36,400,000

Penjualan Rp36,400,000
HPP Rp26,000,000
Pers. Barang dagang Rp26,000,000

g) PembayaraHutang dagang Rp16,000,000

Kas Rp16,000,000

h) PenerimaaKas Rp20,000,000.00
Piutang Dagang Rp20,000,000.00

i) Pembayar Biaya Usaha Rp2,000,000.00

Kas Rp2,000,000.00

j) Penerimaa Kas Rp16,400,000

 Piutang dagang Rp16,400,000

k) a. PenentuPenjualan Rp50,400,000 invs. pada JV Rp2,560,000 Investasi. pada JV Rp1,920,000.00

Rugi/laba Rp50,400,000 Laba JV Rp2,560,000 Laba JV Rp1,920,000.00

Rugi & laba Rp44,000,000

Biaya Sewa Rp6,000,000
HPP Rp36,000,000
Macam macam biaya U Rp2,000,000.00

b) PembagRugi & Laba Rp6,400,000

Modal A Rp2,560,000
Modal B Rp1,920,000.00
Modal C Rp1,920,000.00

l) Penyelesai Modal A Rp22,560,000 Kas Rp22,560,000 Kas Rp11,920,000.00

Pembelian TuModal B Rp11,920,000.00 invs. pada JV Rp22,560,000 invs. pada JV Rp11,920,000.00
Modal C Rp21,920,000.00
Kas Rp56,400,000
 Buku buku Tuan F

Inv.pd J.V ###

Kas ###

Pembagian L/R
A B C
Komisi (10%)Rp640,000

Sisanya Rp1,920,000.00 Rp1,920,000.00 Rp1,920,000.00

Total Rp2,560,000 Rp1,920,000.00 Rp1,920,000.00

invs. pada JV Rp1,920,000.00
Laba JV Rp1,920,000.00

Kas Rp21,920,000.00
invs. pada JV Rp21,920,000.00
 Metode tidak terpisah
Transaksi transaksi
a) investasi barang dagang oleh Tuan A (Rp 20.000.000)

b) Investasi Tunai oleh Tuan B,C (Rp 10.000.000 dan Rp 20.000.000)

c) Pembayaran biaya sewa tempat Rp 6.000.000

Total d) Penjualan Voucher secara Tunai (Rp 14.000.000)

Rp640,000

Rp5,760,000.00

e) Pembelian voucher secara kredit Rp 16.000.000 dari "Mozes Seluler"

Rp6,400,000.00

f) Penjualan Voucher secara Kredit(Rp 36.400.000)

g) Pembayaran hutang atas pembelian voucher "Mozes Seluler"

h) Penerimaan pembayaran piutang “Mrican Seluler” sebesar Rp 20.000.000,00.

i) Pembayaran macam macam biaya usaha Rp 2.000.000,00.

j) penerimaan piutang

k) Pembagian Laba bersih sebesar Rp

l) Penyelesaian oleh A:
Pembelian Tunai:
 Buku buku Tuan A (Managing Partener) Buku buku Tuan B
Joint Venture Rp20,000,000.00 Joint Venture Rp20,000,000.00
Brg brg. unit.J.V Rp20,000,000.00 Tuan A Rp20,000,000.00

Kas-Joint Venture Rp30,000,000.00 Tuan A Rp30,000,000.00

Tuan B Rp10,000,000.00 Kas Rp10,000,000.00
Tuan C Rp20,000,000.00 Tuan C Rp20,000,000.00
Joint Venture Rp6,000,000.00
Kas-Joint Venture Rp6,000,000.00

Kas-Joint Venture Rp14,000,000.00 Tuan A Rp14,000,000.00

Joint Venture Rp14,000,000.00 Joint Venture Rp14,000,000.00

Joint Venture Rp16,000,000.00 Joint Venture Rp16,000,000.00

Hutang-Joint Venture Rp16,000,000.00 Tuan A Rp16,000,000.00

Piutang-Joint Venture Rp36,400,000.00 Tuan A Rp36,400,000.00

Joint Venture Rp36,400,000.00 Joint Venture Rp36,400,000.00

Hutang-Joint Venture Rp16,000,000.00

Kas-Joint Venture Rp16,000,000.00

Kas-Joint Venture Rp20,000,000.00

Piutang-Joint Venture Rp20,000,000.00

Joint Venture Rp2,000,000.00 Joint Venture Rp2,000,000.00

Kas-Joint Venture Rp2,000,000.00 Tuan A Rp2,000,000.00
Kas-Joint Venture Rp16,400,000.00
Piutang dagang-Joint Venture Rp16,400,000.00

Joint Venture Rp6,400,000 Joint Venture Rp6,400,000

Laba Joint Venture Rp2,560,000 Laba Joint Venture Rp1,920,000.00
Tuan B Rp1,920,000.00 Tuan A Rp2,560,000
Tuan C Rp1,920,000.00 Tuan C Rp1,920,000.00

Kas Rp22,560,000 Kas Rp11,920,000.00

Tuan B Rp11,920,000.00 Tuan C Rp21,920,000.00
Tuan C Rp21,920,000.00 Tuan A Rp33,840,000.00
Kas-Joint Venture Rp56,400,000
 Buku buku Tuan C
Joint Venture Rp20,000,000.00
Tuan A Rp20,000,000.00

Tuan A Rp30,000,000.00
Kas Rp20,000,000.00
Tuan B Rp10,000,000.00

Tuan A Rp14,000,000.00
Joint Venture Rp14,000,000.00

Joint Venture Rp16,000,000.00

Tuan A Rp16,000,000.00

Tuan A Rp36,400,000.00
Joint Ventur Rp36,400,000.00

Joint Venture Rp2,000,000.00

Tuan A Rp2,000,000.00
Joint Venture Rp6,400,000
Laba Joint Venture Rp1,920,000.00
Tuan A Rp2,560,000
Tuan B Rp1,920,000.00

Kas Rp21,920,000.00
Tuan B Rp11,920,000.00
Tuan A Rp33,840,000.00
 Metode terpisah

Transaksi transaksi Buku buku Venture Buku buku Tuan D

investasi uang tunai oleh Tuan D, E, F Kas Rp1,500,000 Inv.pd J.V.
Modal D Rp500,000 Kas
Modal E Rp500,000
Modal F Rp500,000
a) Pembelian barang dagangan oleh Tuan D Modal D Rp1,000,000 Pers.Brg dagang
Persediaan.Brg dagang Rp1,000,000 Kas

b) Pembayaran biaya usaha oleh Tuan D Macam macam Biaya Rp75,000.00 Macam macam biaya
Modal D Rp75,000.00 Kas

c) Penjualan Barang dagang Kas Rp437,500

Penjualan Rp437,500
HPP Rp350,000
Pers. Brg dagang Rp350,000

Kas Rp300,000
Penjualan Rp300,000
HPP Rp240,000
Pers. Brg dagang Rp240,000
Piutang dagang Rp200,000
Penjualan Rp200,000
HPP Rp160,000
Pers. Brg dagang Rp160,000

Kas Rp312,500
Penjualan Rp312,500
HPP Rp250,000
Pers. Brg dagang Rp250,000
d) Penerimaan pelunasan piutang Piutang dagang Rp200,000.00
Kas Rp200,000.00

e) a. Penentuan laba bersih, saldo pendapatan & biaya-biPenjualan Rp1,250,000 invs. pada JV
Rugi/Laba Rp1,250,000 Laba JV

Rugi & laba Rp1,075,000.00

HPP Rp1,000,000
Biaya Usaha Rp75,000.00

Rugi & Laba Rp175,000

b) Pembagian L/R Modal D Rp69,375.00
Modal E Rp57,500.00
Modal F Rp48,125.00

l) Penyelesaian oleh D: Modal D Rp569,375.00 Kas

Pembelian Tunai: Modal E Rp557,500.00 invs. pada JV
Modal F Rp548,125.00
Kas Rp1,675,000.00
Buku buku Tuan D Buku buku Tuan E Buku buku Tuan F
Rp1,500,000 Inv.pd J.V. Rp500,000.00 Inv.pd J.V. Rp500,000.00
Rp500,000 Kas Rp500,000.00 Kas Rp500,000.00

Rp1,000,000.00
Rp1,000,000.00

Rp75,000.00
Rp75,000.00
Rp69,375.00 invs. pada JV Rp57,500.00 invs. pada JV Rp48,125.00
Rp69,375.00 Laba JV Rp57,500.00 Laba JV Rp48,125.00

Rp569,375.00 Kas Rp557,500.00 Kas Rp548,125.00

Rp569,375.00 invs. pada JV Rp557,500.00 invs. pada JV Rp548,125.00
Pembagian L/R
D E F Total
Komisi (5%) Rp21,875 Rp25,000 Rp15,625 Rp62,500
Bonus Tuan D Rp15,000.00 Rp15,000.00
Sisa Rp32,500.00 Rp32,500.00 Rp32,500.00 Rp97,500.00

Total Rp69,375.00 Rp57,500.00 Rp48,125.00 Rp175,000.00

Rp175,000.00
Metode tidak terpisah

Transaksi transaksi Buku buku Tuan D (Managing Partener) Buku buku Tuan E
Investasi uang tunai oleh tuan D,E,F Rp 500.0000 Kas-Joint Venture Rp1,500,000.00 Tuan C
(3 @Rp 500.000 = Rp 1.500.000) Tuan E Rp500,000.00 Tuan D
Tuan F Rp500,000.00 Tuang F
Kas-Joint Venture Rp500,000.00 Kas-Joint Venture

a) pembelian barang dagang oleh Tuan D Rp 1.000.000 Joint Venture Rp1,000,000.00 Joint Venture
Kas-Joint Venture Rp1,000,000.00 Tuan D

b) Pembayaran biaya usaha oleh Tuan D Joint Venture Rp75,000.00 Joint Venture
Kas-Joint Venture Rp75,000.00 Tuan C

c) Dijual barang dagangan dengan tingkat laba kotor 25%. Penju Kas-Joint Venture Rp1,050,000.00 Tuan D
 Tuan D : Rp 437.500,00 secara tunai. Potongan-Joint Venture Rp200,000.00 Joint Venture
 Tuan E : Rp 300.000,00 secara tunai dan Rp 200.000,00 secara Joint Venture Rp1,250,000.00
 Tuan F : Rp 312.500,00 secara tunai.

d) Penerimaan pelunasan piutang Kas-Joint Venture Rp200,000.00

Piutang-Joint Venture Rp200,000.00

e) Pembagian Laba Bersih Joint Venture Rp175,000.00 Joint Venture

Laba Joint Venture Rp69,375.00 Laba Joint Venture
Tuan E Rp57,500.00 Tuan D
Tuan F Rp48,125.00 Tuan F

f) Penyelesaian oleh D: Kas Rp569,375.00 Kas

Pembelian Tunai: Tuan E Rp557,500.00 Tuan F
Tuan F Rp548,125.00 Tuan D
Kas-Joint Venture Rp1,675,000.00
Buku buku Tuan E Buku buku Tuan F
Rp1,500,000.00 Tuan C Rp1,500,000.00
Rp500,000.00 Tuan D Rp500,000.00
Rp500,000.00 Tuang E Rp500,000.00
Rp500,000.00 Kas-Joint Venture Rp500,000.00

Rp1,000,000.00 Joint Venture Rp1,000,000.00

Rp1,000,000.00 Tuan D Rp1,000,000.00

Rp75,000.00 Joint venture Rp75,000.00

Rp75,000.00 Tuang Rp75,000.00

Rp1,250,000.00 Tuan D Rp1,250,000.00

Rp1,250,000.00 Joint Venture Rp1,250,000.00

Rp175,000.00 Joint Venture Rp175,000.00

Rp57,500.00 Laba Joint Venture Rp48,125.00
Rp69,375.00 Tuan D Rp69,375.00
Rp48,125.00 Tuan E Rp57,500.00

Rp557,500.00 Kas Rp548,125.00

Rp548,125.00 Tuan E Rp557,500.00
Rp1,105,625.00 Tuan D Rp1,105,625.00