Metode Bonus

a
b
c
d
e
f

Hak
Rp 40,000
Rp 40,000
Rp 60,000
Rp 80,000
Rp 50,000
Rp270,000
Rp 103,410
Rp373,410
2/9 Rp 82,980 Hak

4
4
6
8
5
27
Rp 103,410
Rp 82,980
Rp 20,430
hak
a
b
c
d
e

modal
(+) F
bonus

perubahan modal
a
b
c
Rp 40,000 Rp 40,000 Rp
Rp
- Rp
- Rp
Rp 3,027 Rp
3,027 Rp
Rp 43,027 Rp 43,027 Rp

60,000
4,540
64,540

d
Rp
Rp
Rp
Rp

4
4
6
8
5

80,000
6,053
86,053

Metode Goodwill
a
b
c
d
e
f

Rp 40,000
Rp 40,000
Rp 60,000
Rp 80,000
Rp 50,000
Rp270,000
Rp 103,410
Rp 373,410

4
4
6
8
5
27

e
Rp
Rp
Rp
Rp

50,000
3,783
53,783

modal
(+) F
Goodwill

a
b
Rp 40,000 Rp
Rp
- Rp
Rp 13,620 Rp
Rp 53,620 Rp

c
40,000
13,620
53,620

Rp
Rp
Rp
Rp

60,000
20,430
80,430

d
e
Rp 80,000 Rp
Rp
- Rp
Rp 27,240 Rp
Rp 107,240 Rp

50,000
17,025
67,025

cash

Rp 103,410
capital F

modal
hak
bonus

Capital F

total
27
27
27
27
27

f
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp

20,430
20,430
20,430
20,430
20,430

Rp

20,430

capital a
capital b
cpital c
capital d
capital e

Rp 3,027
Rp 3,027
Rp 4,540
Rp 6,053
Rp 3,783
Rp 20,430

total
- Rp 270,000
103,410 Rp 103,410
(20,430)
82,980 Rp 373,410

F masuk
Hak
kapitalisasi F
Goodwill

Rp

103,410
2/9
Rp 465,345
Rp (373,410)
Rp 91,935

Perhitungan Goodwill
a
b
c
d
e

4
4
6
8
5

Cash

Goodwill

27
27
27
27
27

Rp91,935
Rp91,935
Rp91,935
Rp91,935
Rp91,935

Rp
Rp
Rp
Rp
Rp

13,620
13,620
20,430
27,240
17,025

Rp 91,935
f

total
Rp
- Rp 270,000
Rp 103,410 Rp 103,410
Rp
91,935
Rp 103,410 Rp 465,345

Rp 103,410

Rp
Rp
Rp
Rp
Rp

3,027
3,027
4,540
6,053
3,783

Rp 103,410
Capital F

Rp 103,410

Rp
Capital a
capital b
capital c
capital d
capital e

91,935
Rp
Rp
Rp
Rp
Rp

13,620
13,620
20,430
27,240
17,025