Partnership Accounting

1. Pembentukan partnership
Cash
Ac. Receivable
All. For doubtfull Acc.
Building
Acc. Depr
Land
Total Assets
Account payable
Bank payable
A, capital
B, capital
C, capital

Tuan A
500,000
200,000
(20,000)
1,000,000
(250,000)
1,430,000
600,000
250,000
580,000

1,430,000
catatan Fa. Abal-abal
Dari Tuan A
Cash
Acc, Receivable
Building
All. For doubtfull acc
Account payable
Bank payable
A, capital
Dari tuan B
Cash
Acc, Receivable
Building
All. For doubtfull acc
Account payable
Bank payable
B, capital

Dari tuan C
Cash
Acc, Receivable
Land
All. For doubtfull acc
Account payable
Bank payable
B, capital

Book Value
Tuan B
TuanTuan A
600,000###
150,000###
(30,000) #
(22,000)
1,200,000 800,000
(350,000)
###
1,570,000###
500,000###
425,000###
645,000
###
1,570,000###

Balance Sheet F
500,000
200,000
800,000
22,000
600,000
250,000
628,000

600,000
150,000
1,000,000
30,000
500,000
425,000
795,000

700,000
300,000
2,500,000
28,000
400,000
315,000
2,757,000

Cash
Acc. Receivable
All. For doubtfull acc.
Building
Land

2. Pembagian Laba atau rugi

Tuan A, capital
Tuan B, capital
Tuan C, capital
laba bersih tahun sekarang =

20,000,000 Ratio pembaigan l

50,000,000
30,000,000

2
5
3

9,000,000

Kesepakatan pembagian laba:

1. diberikan bunga atas modal yang dimiliki oleh sekutu = 10% ==> berdasarkan modal awal atau m
2.diberikan gaji untuk yg aktif, A = 1.200.000
B = 1.500.000
3. sisa laba /rugi dibagikan sesuai ratio masing-masing

Bunga/biaya modal (10%)

Biaya gaji
Pembagian defisit
Total laba dibagi
jurnal
Income summary
A, Capital
B, Capital
C, capital

Tuan A
2,000,000
1,200,000
(740,000)
2/10
2,460,000

Tuan B Tuan C
Total
5,000,000### 10,000,000
1,500,000
2,700,000
(1,850,000)### (3,700,000)
5/10
3/10
4,650,000###
9,000,000

9,000,000
2,460,000
4,650,000
1,890,000

SEKUTU BARU
A
B
C

Modal
Ratio
###
###
###

D mau masuk persekutuan

2
3
5

1) D memberikan uang tunai Rp 1500000 dimana c menyerahkan modal sebesar Rp 1.000.000

C, capital
d, capital

###
1,000,000

2) D meyerahkan assets seniali Rp 2000.000 setara dengan 10% bagian modal

Total modal awal
Tambahan D

6,000,000 Cash
2,000,000

2,000,000
A, capital

Total modal new

Kepemilikan D = 10%
Bonus u/ sekutu lama

8,000,000
800,000
1,200,000

B, capital
C, capital
D, capital

3) D meyerahkan assets seniali Rp 2000.000 setara dengan 30% bagian modal

Total modal awal
Tambahan D
Total modal new
Kepemilikan D = 30%
Bonus u/ sekutu baru

6,000,000
2,000,000
8,000,000
2,400,000
(400,000)

Cash
A, capital
B, capital
c, capital

2,000,000
80,000
120,000
200,000
D capital

Sekutu keluar
Modal
Ratio
###
###
###

A
B
C

2
3
5

1) A menjual modal ke Si D dengan harga D Rp 1.300.000

A, capital

1,000,000
D, capital

1,000,000

2) A, keluar dibayar oleh persekutuan sebesar Rp 1.500.000

A, capital
B, capital 3/8 x 500 rb
C, capital 5/8 x 500 r
Cash

1,000,000
187,500
312,500
1,500,000

3) A, keluar dibayar oleh persekutuan sebesar Rp 700.000

A, capital

1,000,000
Cash
B, capital 3/8 x 300 rb
C, capital 5/8 x 300 rb

700,000
112,500
187,500

Liquidation
Cash
Ac. Receivable

Balance sheet per 31 desember 2012

Fa. Asal
800,000 Account payable
200,000 Bank payable

All. For doubtfull Acc.

Building
Acc. Depr
Land
Total Assets

(20,000) A, capital (5)

1,000,000 B, capital (3)
(250,000) C, capital (2)
1,730,000

Langkah pembubaran persekutuan

1. Jual semua asset non cash
2. Bagikan loss or gain on realization kepada para sekutu
3. Bayar semua hutang
4. Bagikan semua sisa modal
contoh: semua asset non kas dijual Rp 1200000
Cash
All. For doubtfull Acc.
Acc. Depr
Gain on realization
Ac. Receivable
Building
Gain on realization
A, capital
B, capital
C, capital
Account payable
Bank payable
Cash
Sisa cash

A, capital
B, capital
C, capital
Cash

Contoh 2: semua assets non cash dijual

Rp 500000

1,200,000
20,000
250,000
270,000
200,000
1,000,000

Cash
All. For doubtfull Acc.
Acc. Depr
Loss on realization

270,000
5
3
2

135,000
81,000
54,000

A, capital
B, capital
C, capital

850,000

Account payable
Bank payable

600,000
250,000

800000 + 1.200.000 - 850.000 = 1.150.000

pemodal C (-) = 80000 - 86000 = (600

1) pemodal C membayar kekurangan m
Cash

635,000
381,000
134,000
1,150,000

sisa kas = 800000 +500000 -850000+6

A, capital
B, capital

Market value
Tuan B

Tuan C

###
1,000,000
###

Balance Sheet Fa. Abal-abal

### Acc. Payable
Receivable
### Bank payable
or doubtfull acc.
###
### A, capital
### B, capital
### C, capital

1,500,000
990,000
2,490,000
628,000
795,000
2,757,000
4,180,000
6,670,000

> berdasarkan modal awal atau modal akhir

asuk persekutuan

modal sebesar Rp 1.000.000

agian modal

240,000

360,000
600,000
800,000

agian modal

2,400,000

600,000
250,000

500,000
300,000
80,000
1,730,000

oh 2: semua assets non cash dijual

Rp 500000
500,000
20,000
250,000
430,000

or doubtfull Acc.

on realization
Ac. Receivable
Building

200,000
1,000,000

5
3
2
Loss on realization

unt payable

215,000
129,000
86,000
430,000
600,000
250,000

Cash

850,000

odal C (-) = 80000 - 86000 = (6000)

modal C membayar kekurangan modalnya
###
C, capital
6,000

kas = 800000 +500000 -850000+6000 =

###
###
Cash

2) pemodal C tidak bisa menambahkan

A, capital
B, capital
456,000

5/8
3/8
C, capital

Sisa kas= 800000+500000-850000 =

456,000

A, capital
B, capital
Cash

tidak bisa menambahkan kekurangan modal

3,750
2,250
6,000

0000+500000-850000 =

450,000

281,250
168,750
450,000

Soal 13-1A
Terima dari Dan co.
Cash
Acc. Receivable
Merchandise Inventory
Equipment
All. For doubtfull acc.
Notes payable
Account payable
Dan, capital

Cash
Acc. Receivable
All for doubtfull Acc.
Merch. Inventory
Equipment

Terima john Co.

Cash
Acc. Receivable
Merchandise Inventory
Equipment

12,500
15,000
32,000
31,000
3,500
20,000
25,000
42,000

Balance Sheet
31,500 Notes payable
38,000 Account payable
(8,500) Dan, capital
56,000 john, capital
49,000
166,000

20,000
62,000
42,000
42,000

166,000

Soal 13-2A
jawaban soal a & b
1)
Pembagian laba
total laba dibagikan
2)
Biaya gaji
sisa pembagian laba
Total pembagian laba
3)
Biaya bunga 10%
biaya gaji
sisa pembagian laba
Total pembagian laba

Bach
Beethovan Brahms
Total
Income summary
17,000
10,200
6,800
34,000
5/10
3/10
2/10
17,000
10,200
6,800
34,000
Bach
Beethovan Brahms
Total
Income summary
11,000
8,500
19,500
3,500
3,500
3,500
10,500
1/3
1/3
1/3
14,500
12,000
3,500
30,000
Bach
Beethovan Brahms
Total
Income summary
3,300
2,000
1,000
6,300
18,000
18,000
300
300
300
900
1/3
1/3
1/3
21,600
2,300
1,300
25,200

Bach

Beethovan Brahms

Bach 'capital
Beethovan's capital

Modal awal
Penambah:
pembagian laba
Pengurang:
Drawing
modal akhir

Assets:

33,000

20,000

10,000

21,600

2,300

1,300

12,000
42,600

9,000
13,300

4,000
7,300

Balance sheet: BBB company

?
Liabilities
Capital
Bach 'capital
Beethovan's capital
Brahms capital

42,600
13,300
7,300

Brahms capital

Terima john Co.

19,000
23,000
24,000
18,000

Acc. Receivable
Merchandise Inventory
Equipment
All. For doubtfull acc.
Account payable
john , capital

5,000
37,000
42,000

Income summary
Bach 'capital
Beethovan's capital
Brahms capital

34,000

Income summary
Bach 'capital
Beethovan's capital
Brahms capital

30,000

Income summary
Bach 'capital
Beethovan's capital
Brahms capital

25,200

Bach 'capital
Beethovan's capital

12,000
9,000

17,000
10,200
6,800

14,500
12,000
3,500

21,600
2,300
1,300

Brahms capital
Bach ' drawing
Beethovan's drawing
Brahms drawing

4,000
12,000
9,000
4,000