LATIHAN 1

1. jurnal mencatat pendirian persekutuan

Tanah Rp 500,000,000.00
Bangunan Rp 400,000,000.00
Modal Hermawan Rp 900,000,000.00
Kas Rp 750,000,000.00
Modal Wisnu Rp 750,000,000.00

2. laporan posisi keuangan/balace sheet

ASET KEWAJIBAN
Kas Rp 750,000,000.00 MODAL
Tanah Rp 500,000,000.00 Modal Hermawan
Bangunan Rp 400,000,000.00 Modal Wisnu

Total Aset Rp 1,650,000,000.00 Total Kewajiban dan Modal

 LATIHAN 2
1. jurnal mencatat pendirian persekutuan

a Cash Rp 1,000,000,000.00
Capital, Alfian Rp 1,000,000,000.00

b Land Rp 800,000,000.00
Building Rp 700,000,000.00
Capital, Alfina Rp 1,500,000,000.00

c Cash Rp 400,000,000.00
Vehicle Rp 100,000,000.00
Rp - Capital, Alfinta Rp 500,000,000.00

Rp 900,000,000.00 2. laporan posisi keuangan/balace sheet

Rp 750,000,000.00
ASSETS LIABILITY
Rp 1,650,000,000.00 Cash Rp 1,400,000,000.00 EQUITY
Land Rp 800,000,000.00 Capital, Alfian
Building Rp 700,000,000.00 Capital, Alfina
Vehicle Rp 100,000,000.00 Capital, Alfinta

TOTAL Rp 3,000,000,000.00 TOTAL

 LATIHAN 3
1. catatan akuntansi baru

JURNAL PD JAYA
Cash Rp 80,000,000.00
Account Receivable Rp 175,000,000.00 decreasing
Supplies - store Rp 250,000,000.00 decreasing
Supplies - office Rp 75,000,000.00 decreasing
Merchandise inventory Rp 550,000,000.00 increasing
Prepaid advertisement Rp 20,000,000.00
Land Rp 600,000,000.00 increasing
Building Rp 400,000,000.00 decreasing
Equipment - store Rp 400,000,000.00
Equipment - office Rp 100,000,000.00
Account Payable Rp 600,000,000.00
Bank Loan Rp 400,000,000.00
Rp - Capital, Jaya Hartono Rp 1,650,000,000.00

Rp 1,000,000,000.00 JURNAL PD LESTARI

Rp 1,500,000,000.00 Cash Rp 150,000,000.00
Rp 500,000,000.00 Account Receivable Rp 250,000,000.00
Prepaid rent Rp 50,000,000.00
Rp 3,000,000,000.00 Supplies - store Rp 75,000,000.00
Merchandise inventory Rp 1,575,000,000.00
Land Rp 800,000,000.00
Building Rp 500,000,000.00
Vehicle Rp 300,000,000.00
Equipment - store Rp 400,000,000.00
Account Payable Rp 450,000,000.00
Electricity Expense Payable Rp 50,000,000.00
Bank Loan Rp 1,500,000,000.00
Capital, Indah Lestari Rp 2,100,000,000.00

JURNAL PD SANTOSA
Cash Rp 160,000,000.00
Account Receivable Rp 300,000,000.00
Prepaid advertisement Rp 40,000,000.00
Supplies - store Rp 100,000,000.00
Merchandise inventory Rp 900,000,000.00
Land Rp 950,000,000.00
Building Rp 600,000,000.00
Vehicle Rp 150,000,000.00
Equipment - store Rp 300,000,000.00
Account Payable Rp 450,000,000.00
 Electricity Expense Payable Rp 50,000,000.00
Bank Loan Rp 1,500,000,000.00
Capital, Heru Santoso Rp 1,500,000,000.00

ASSETS LIABILITIES
Cash Rp 390,000,000.00 Account Payable
Account Receivable Rp 725,000,000.00 Electricity Expense Paya
Supplies - store Rp 425,000,000.00 Bank Loan
Supplies - office Rp 75,000,000.00
Merchandise inventory Rp 3,025,000,000.00 EQUITY
Prepaid advertisement Rp 60,000,000.00 Capital, Jaya Hartono
Prepaid rent Rp 50,000,000.00 Capital, Indah Lestari
Land Rp 2,350,000,000.00 Capital, Heru Santoso
Building Rp 1,500,000,000.00
Vehicle Rp 450,000,000.00
Equipment - store Rp 1,100,000,000.00
Equipment - office Rp 100,000,000.00

TOTAL Rp 10,250,000,000.00 TOTAL

2. Melanjutkan catatan PD Jaya

JURNAL PD JAYA
Merchandise inventory Rp 150,000,000.00
Land Rp 200,000,000.00
Building
Account Receivable
Supplies - store
Supplies - office
Capital, Jaya Hartono

JURNAL PD LESTARI
Cash Rp 150,000,000.00
Account Receivable Rp 250,000,000.00
Prepaid rent Rp 50,000,000.00
Supplies - store Rp 75,000,000.00
Merchandise inventory Rp 1,575,000,000.00
Land Rp 800,000,000.00
Building Rp 500,000,000.00
Vehicle Rp 300,000,000.00
Equipment - store Rp 400,000,000.00
Account Payable
Electricity Expense Payable
Bank Loan
Capital, Indah Lestari

JURNAL PD SANTOSA
Cash Rp 160,000,000.00
Account Receivable Rp 300,000,000.00
Prepaid advertisement Rp 40,000,000.00
Supplies - store Rp 100,000,000.00
Merchandise inventory Rp 900,000,000.00
Land Rp 950,000,000.00
Building Rp 600,000,000.00
Vehicle Rp 150,000,000.00
Equipment - store Rp 300,000,000.00
Account Payable
Electricity Expense Payable
Bank Loan
Capital, Heru Santoso

ASSETS
Cash Rp 390,000,000.00
 Account Receivable Rp 725,000,000.00
Supplies - store Rp 425,000,000.00
Supplies - office Rp 75,000,000.00
Merchandise inventory Rp 3,025,000,000.00
LIABILITIES Prepaid advertisement Rp 60,000,000.00
Rp 1,500,000,000.00 Prepaid rent Rp 50,000,000.00
Rp 100,000,000.00 Land Rp 2,350,000,000.00
Rp 3,400,000,000.00 Building Rp 1,500,000,000.00
Vehicle Rp 450,000,000.00
Equipment - store Rp 1,100,000,000.00
Rp 1,650,000,000.00 Equipment - office Rp 100,000,000.00
Rp 2,100,000,000.00
Rp 1,500,000,000.00 TOTAL Rp 10,250,000,000.00

Rp 10,250,000,000.00
 3. Melanjutkan catatan PD Lestari

JURNAL PD LESTARI
Merchandise inventory
Land
Rp 100,000,000.00 Account Receivable
Rp 25,000,000.00 Supplies - store
Rp 50,000,000.00 Capital, Indah Lestari
Rp 25,000,000.00
Rp 150,000,000.00 JURNAL PD JAYA
Cash
Account Receivable
Supplies - store
decreasing Supplies - office
Merchandise inventory
decreasing Prepaid advertisement
increasing Land
increasing Building
Equipment - store
Equipment - office
Account Payable
Rp 450,000,000.00 Bank Loan
Rp 50,000,000.00 Capital, Jaya Hartono
Rp 1,500,000,000.00
Rp 2,100,000,000.00 JURNAL PD SANTOSA
Cash
Account Receivable
Prepaid advertisement
Supplies - store
Merchandise inventory
Land
Building
Vehicle
Equipment - store
Account Payable
Electricity Expense Payable
Rp 450,000,000.00 Bank Loan
Rp 50,000,000.00 Capital, Heru Santoso
Rp 1,500,000,000.00
Rp 1,500,000,000.00 ASSETS
Cash
LIABILITIES Account Receivable
Account Payable Rp 1,500,000,000.00 Supplies - store
Electricity Expense Paya Rp 100,000,000.00 Supplies - office
Bank Loan Rp 3,400,000,000.00 Merchandise inventory
Prepaid advertisement
EQUITY Prepaid rent
Capital, Jaya Hartono Rp 1,650,000,000.00 Land
Capital, Indah Lestari Rp 2,100,000,000.00 Building
Capital, Heru Santoso Rp 1,500,000,000.00 Vehicle
Equipment - store
Equipment - office

TOTAL

TOTAL Rp 10,250,000,000.00
 Rp 75,000,000.00
Rp 100,000,000.00
Rp 50,000,000.00
Rp 25,000,000.00
Rp 100,000,000.00

Rp 80,000,000.00
Rp 175,000,000.00
Rp 250,000,000.00
Rp 75,000,000.00
Rp 550,000,000.00
Rp 20,000,000.00
Rp 600,000,000.00
Rp 400,000,000.00
Rp 400,000,000.00
Rp 100,000,000.00
Rp 600,000,000.00
Rp 400,000,000.00
Rp 1,650,000,000.00

Rp 160,000,000.00
Rp 300,000,000.00
Rp 40,000,000.00
Rp 100,000,000.00
Rp 900,000,000.00 decreasing
Rp 950,000,000.00 increasing
Rp 600,000,000.00
Rp 150,000,000.00 decreasing
Rp 300,000,000.00
Rp 450,000,000.00
Rp 50,000,000.00
Rp 1,500,000,000.00
Rp 1,500,000,000.00

ASSETS LIABILITIES
Rp 390,000,000.00 Account Payable Rp 1,500,000,000.00
Rp 725,000,000.00 Electricity Expense Payable Rp 100,000,000.00
Rp 425,000,000.00 Bank Loan Rp 3,400,000,000.00
Rp 75,000,000.00
Rp 3,025,000,000.00 EQUITY
Rp 60,000,000.00 Capital, Jaya Hartono Rp 1,650,000,000.00
Rp 50,000,000.00 Capital, Indah Lestari Rp 2,100,000,000.00
Rp 2,350,000,000.00 Capital, Heru Santoso Rp 1,500,000,000.00
Rp 1,500,000,000.00
Rp 450,000,000.00
Rp 1,100,000,000.00
Rp 100,000,000.00

Rp 10,250,000,000.00 TOTAL Rp 10,250,000,000.00

4. Melanjutkan catatan PD Santosa

JURNAL PD SANTOSA
Land Rp 150,000,000.00
Merchandise inventory Rp 100,000,000.00
Vehicle Rp 50,000,000.00

JURNAL PD JAYA
Cash Rp 80,000,000.00
Account Receivable Rp 175,000,000.00
Supplies - store Rp 250,000,000.00
Supplies - office Rp 75,000,000.00
Merchandise inventory Rp 550,000,000.00
Prepaid advertisement Rp 20,000,000.00
Land Rp 600,000,000.00
Building Rp 400,000,000.00
Equipment - store Rp 400,000,000.00
Equipment - office Rp 100,000,000.00
Account Payable Rp 600,000,000.00
Bank Loan Rp 400,000,000.00
Capital, Jaya Hartono Rp 1,650,000,000.00

JURNAL PD LESTARI
Cash Rp 150,000,000.00
Account Receivable Rp 250,000,000.00
Prepaid rent Rp 50,000,000.00
Supplies - store Rp 75,000,000.00
Merchandise inventory Rp 1,575,000,000.00
Land Rp 800,000,000.00
Building Rp 500,000,000.00
Vehicle Rp 300,000,000.00
Equipment - store Rp 400,000,000.00
Account Payable Rp 450,000,000.00
Electricity Expense Payable Rp 50,000,000.00
Bank Loan Rp 1,500,000,000.00
Capital, Indah Lestari Rp 2,100,000,000.00

ASSETS LIABILITIES
Cash Rp 390,000,000.00 Account Payable
Account Receivable Rp 725,000,000.00 Electricity Expense Payable
Supplies - store Rp 425,000,000.00 Bank Loan
Supplies - office Rp 75,000,000.00
Merchandise inventory Rp 3,025,000,000.00 EQUITY
Prepaid advertisement Rp 60,000,000.00 Capital, Jaya Hartono
Prepaid rent Rp 50,000,000.00 Capital, Indah Lestari
Land Rp 2,350,000,000.00 Capital, Heru Santoso
Building Rp 1,500,000,000.00
Vehicle Rp 450,000,000.00
Equipment - store Rp 1,100,000,000.00
Equipment - office Rp 100,000,000.00

TOTAL Rp 10,250,000,000.00 TOTAL

 LATIHAN 4
1. Catatan akuntansi baru

JURNAL GAYA BUSANA

Cash Rp 150,000,000.00
Prepaid advertisement Rp 50,000,000.00
Prepaid rent Rp 50,000,000.00
Supplies - store Rp 80,000,000.00
Merchandise inventory Rp 1,500,000,000.00
Land Rp 800,000,000.00
Building Rp 330,000,000.00
Equipment - store Rp 250,000,000.00
Account Payable
Salary Payable
Bank Loan
Capital, Difany

JURNAL KARYA BUSANA

Cash Rp 150,000,000.00
Account Receivable Rp 225,000,000.00
Sewing Supplies Rp 40,000,000.00
Raw Material Rp 350,000,000.00
Work in Process Rp 100,000,000.00
Finished Goods Rp 1,200,000,000.00
Land Rp 700,000,000.00
Building Rp 400,000,000.00
Sewing Equipment Rp 300,000,000.00
Account Payable
Salary Payable
Bank Loan
Capital, Hanif

ASSETS
Cash Rp 300,000,000.00
Account Receivable Rp 225,000,000.00
Sewing Supplies Rp 40,000,000.00
Supplies - store Rp 80,000,000.00
Merchandise inventory Rp 1,500,000,000.00
LIABILITIES Raw Material Rp 350,000,000.00
Rp 1,500,000,000.00 Work in Process Rp 100,000,000.00
Rp 100,000,000.00 Finished Goods Rp 1,200,000,000.00
Rp 3,400,000,000.00 Prepaid advertisement Rp 50,000,000.00
Prepaid rent Rp 50,000,000.00
Land Rp 1,500,000,000.00
Rp 1,650,000,000.00 Building Rp 730,000,000.00
Rp 2,100,000,000.00 Equipment - store Rp 250,000,000.00
Rp 1,500,000,000.00 Sewing Equipment Rp 300,000,000.00

TOTAL Rp 6,675,000,000.00

Rp 10,250,000,000.00
 2. Melanjutkan catatan Gaya Busana

JURNAL GAYA BUSANA

Land Rp 100,000,000.00
Capital, Difany Rp 40,000,000.00
Supplies - store
decreasing Building
Equipment - store
increasing
decreasing JURNAL KARYA BUSANA
decreasing Cash Rp 150,000,000.00
Rp 450,000,000.00 Account Receivable Rp 225,000,000.00
Rp 50,000,000.00 Sewing Supplies Rp 40,000,000.00
Rp 1,750,000,000.00 Raw Material Rp 350,000,000.00
Rp 960,000,000.00 Work in Process Rp 100,000,000.00
Finished Goods Rp 1,200,000,000.00
Land Rp 700,000,000.00
Building Rp 400,000,000.00
decreasing Sewing Equipment Rp 300,000,000.00
decreasing Account Payable
Salary Payable
Bank Loan
Capital, Hanif
increasing
decreasing ASSETS
Cash Rp 300,000,000.00
Rp 450,000,000.00 Account Receivable Rp 225,000,000.00
Rp 50,000,000.00 Sewing Supplies Rp 40,000,000.00
Rp 500,000,000.00 Supplies - store Rp 80,000,000.00
Rp 2,465,000,000.00 Merchandise inventory Rp 1,500,000,000.00
Raw Material Rp 350,000,000.00
LIABILITIES Work in Process Rp 100,000,000.00
Account Payable Rp 900,000,000.00 Finished Goods Rp 1,200,000,000.00
Salary Payable Rp 100,000,000.00 Prepaid advertisement Rp 50,000,000.00
Bank Loan Rp 2,250,000,000.00 Prepaid rent Rp 50,000,000.00
Land Rp 1,500,000,000.00
EQUITY Building Rp 730,000,000.00
Capital, Hanif Rp 2,465,000,000.00 Equipment - store Rp 250,000,000.00
Capital, Difany Rp 960,000,000.00 Sewing Equipment Rp 300,000,000.00

TOTAL Rp 6,675,000,000.00
TOTAL Rp 6,675,000,000.00
 3. Melanjutkan catatan Karya Busana

JURNAL GAYA BUSANA

Cash Rp 150,000,000.00
Prepaid advertisement Rp 50,000,000.00
Rp 20,000,000.00 Prepaid rent Rp 50,000,000.00
Rp 70,000,000.00 Supplies - store Rp 80,000,000.00
Rp 50,000,000.00 Merchandise inventory Rp 1,500,000,000.00
Land Rp 800,000,000.00
Building Rp 330,000,000.00
Equipment - store Rp 250,000,000.00
decreasing Account Payable
decreasing Salary Payable
Bank Loan
Capital, Difany

decreasing JURNAL KARYA BUSANA

decreasing Capital, Hanif Rp 35,000,000.00
Land Rp 100,000,000.00
Rp 450,000,000.00 Account Receivable
Rp 50,000,000.00 Sewing Supplies
Rp 500,000,000.00 Building
Rp 2,465,000,000.00
ASSETS
LIABILITIES Cash Rp 300,000,000.00
Account Payable Rp 900,000,000.00 Account Receivable Rp 225,000,000.00
Salary Payable Rp 100,000,000.00 Sewing Supplies Rp 40,000,000.00
Bank Loan Rp 2,250,000,000.00 Supplies - store Rp 80,000,000.00
Merchandise inventory Rp 1,500,000,000.00
EQUITY Raw Material Rp 350,000,000.00
Capital, Hanif Rp 2,465,000,000.00 Work in Process Rp 100,000,000.00
Capital, Difany Rp 960,000,000.00 Finished Goods Rp 1,200,000,000.00
Prepaid advertisement Rp 50,000,000.00
Prepaid rent Rp 50,000,000.00
Land Rp 1,500,000,000.00
Building Rp 730,000,000.00
Equipment - store Rp 250,000,000.00
Sewing Equipment Rp 300,000,000.00

TOTAL Rp 6,675,000,000.00
TOTAL Rp 6,675,000,000.00
 LATIHAN 5
1. Catatan akuntansi baru

JURNAL BAPAK SLAMET

Cash Rp -
Account Receivable Rp 50,000,000.00
Prepaid advertisement Rp 50,000,000.00
decreasing Supplies - office Rp 100,000,000.00
Merchandise inventory Rp 75,000,000.00
increasing Land Rp 800,000,000.00
decreasing Building Rp 400,000,000.00
decreasing Vehicle Rp 2,000,000,000.00
Rp 450,000,000.00 Equipment - Office Rp 40,000,000.00
Rp 50,000,000.00 Account Payable
Rp 1,750,000,000.00 Salary Payable
Rp 960,000,000.00 Service Expense Payable
Bank Loan
Capital, Slamet

JURNAL PAK PAMUJI

Rp 25,000,000.00 Cash Rp 1,000,000,000.00
Rp 10,000,000.00 Capital, Pamuji
Rp 100,000,000.00
JURNAL PAK RAHARJO
LIABILITIES Cash Rp 1,500,000,000.00
Account Payable Rp 900,000,000.00 Capital, Raharjo
Salary Payable Rp 100,000,000.00
Bank Loan Rp 2,250,000,000.00 ASSETS
Cash Rp 2,500,000,000.00
EQUITY Account Receivable Rp 50,000,000.00
Capital, Hanif Rp 2,465,000,000.00 Prepaid advertisement Rp 50,000,000.00
Capital, Difany Rp 960,000,000.00 Supplies - office Rp 100,000,000.00
Merchandise inventory Rp 75,000,000.00
Land Rp 800,000,000.00
Building Rp 400,000,000.00
Vehicle Rp 2,000,000,000.00
Equipment - Office Rp 40,000,000.00

TOTAL Rp 6,015,000,000.00

TOTAL Rp 6,675,000,000.00
 2. melanajutkan catatan rental mobil "SELAMAT"

JURNAL BAPAK SLAMET

Land Rp 100,000,000.00
Capital, Slamet Rp 485,000,000.00
Merchandise inventory
Cash
Vehicle

JURNAL PAK PAMUJI

Cash Rp 1,000,000,000.00
Capital, Pamuji
Rp 500,000,000.00
Rp 40,000,000.00 JURNAL PAK RAHARJO
Rp 60,000,000.00 Cash Rp 1,500,000,000.00
Rp 1,400,000,000.00 Capital, Raharjo
Rp 1,515,000,000.00
ASSETS
Cash Rp 2,500,000,000.00
Account Receivable Rp 50,000,000.00
Rp 1,000,000,000.00 Prepaid advertisement Rp 50,000,000.00
Supplies - office Rp 100,000,000.00
Merchandise inventory Rp 75,000,000.00
Land Rp 800,000,000.00
Rp 1,500,000,000.00 Building Rp 400,000,000.00
Vehicle Rp 2,000,000,000.00
LIABILITIES Equipment - Office Rp 40,000,000.00
Account Payable Rp 500,000,000.00
Salary Payable Rp 40,000,000.00 TOTAL Rp 6,015,000,000.00
Service Expense Payabl Rp 60,000,000.00
Bank Loan Rp 1,400,000,000.00

Capital, Slamet Rp 1,515,000,000.00

Capital, Pamuji Rp 1,000,000,000.00
Capital, Raharjo Rp 1,500,000,000.00

TOTAL Rp 6,015,000,000.00
Rp 25,000,000.00
Rp 160,000,000.00
Rp 400,000,000.00

Rp 1,000,000,000.00

Rp 1,500,000,000.00

LIABILITIES
Account Payable Rp 500,000,000.00
Salary Payable Rp 40,000,000.00
Service Expense Payabl Rp 60,000,000.00
Bank Loan Rp 1,400,000,000.00

Capital, Slamet Rp 1,515,000,000.00

Capital, Pamuji Rp 1,000,000,000.00
Capital, Raharjo Rp 1,500,000,000.00

TOTAL Rp 6,015,000,000.00
Latihan 2

Modal Sakinah 200,000,000.00

Modal Mawaddah 300,000,000.00
Modal Rahmah 250,000,000.00
Modal Fatimah 250,000,000.00
Jumlah 1,000,000,000.00

Saldo modal rata-rata (pendekatan saldo)

Modal Sakinah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 200,000,000.00 3 600,000,000.00
Apr-01 Penambahan modal 300,000,000.00 9 2,700,000,000.00
Jumlah 12 3,300,000,000.00
Saldo modal rata-rata 275,000,000.00

Modal Mawaddah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 300,000,000.00 6 1,800,000,000.00
Jul-01 Penambahan modal 400,000,000.00 2 800,000,000.00
Sep-01 Divestasi 300,000,000.00 4 1,200,000,000.00
Jumlah 12 3,800,000,000.00
Saldo modal rata-rata 316,666,666.67

Modal Rahmah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 250,000,000.00 12 3,000,000,000.00
Jumlah 12 3,000,000,000.00
Saldo modal rata-rata 250,000,000.00

Modal Fatimah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 250,000,000.00 4 1,000,000,000.00
May-01 Divestasi 200,000,000.00 8 1,600,000,000.00
Jumlah 12 2,600,000,000.00
Saldo modal rata-rata 216,666,666.67

Perhitungan
1-Jan Saldo awal 1,000,000,000.00
1-Apr Investasi Sakinah 100,000,000.00
1-May Divestasi Fatimah - 50,000,000.00
1-Jul Investasi Mawaddah 100,000,000.00
1-Sep Divestasi Mawaddah - 100,000,000.00
Saldo akhir 1,050,000,000.00
Saldo modal rata-rata (pendekatan mutasi)
Modal Sakinah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 200,000,000.00 12 2,400,000,000.00
1-Apr Penambahan modal 100,000,000.00 9 900,000,000.00
Jumlah 3,300,000,000.00
Saldo modal rata-rata 275,000,000.00

Modal Mawaddah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 300,000,000.00 12 3,600,000,000.00
Jul-01 Penambahan modal 100,000,000.00 6 600,000,000.00
Sep-01 Divestasi - 100,000,000.00 4- 400,000,000.00
Jumlah 3,800,000,000.00
Saldo modal rata-rata 316,666,666.67

Modal Rahmah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 250,000,000.00 12 3,000,000,000.00
Jumlah 3,000,000,000.00
Saldo modal rata-rata 250,000,000.00

Modal Fatimah
Tanggal Keterangan Saldo Modal Lama (bulan) Saldo modal x lama
Jan-01 Saldo awal 250,000,000.00 12 3,000,000,000.00
1-May Divestasi - 50,000,000.00 8- 400,000,000.00
Jumlah 2,600,000,000.00
Saldo modal rata-rata 216,666,666.67
Latihan 2
Modal Alfian 200,000,000.00 40%
Modal Alfina 300,000,000.00 60%
Jumlah 500,000,000.00
Pembagian laba menggunakan arbitrer

Kas 200,000,000.00
Modal Alfinta 150,000,000.00
Modal Alfian 20,000,000.00
Modal Alfina 30,000,000.00