JAWABAN SOAL KUIS.

Jawaban soal 1
menghitung bunga modal rata-rata:
SEKUTU TGL MUTASI SALDO JMLAH BULAN MODAL RATA2
Andi 1/1/2016 960,000,000 6 480,000,000
7/1/2016 1,200,000,000 6 600,000,000
total 1,080,000,000

Boby 1/1/2016 1,440,000,000 12 1,440,000,000

1,440,000,000
total 1,440,000,000
Chika 1/1/2016 2,160,000,000 9 1,620,000,000
10/1/2016 1,800,000,000 3 450,000,000
total 2,070,000,000

MENGHITUNG BONUS ANDI 20% DARI LABA SETELAH BONUS.

TOTAL LABA = LABA SETELAH BONUS + BONUS
MISAL LABA SETELAH BONUS = X
TOTAL LABA = X + 20%X = 100% X + 20%X = 120%X = 1,2X
900.000.000 = 1,2X
X = 900.000.000 : 1,2 = 750.000.000
BONUS ANDI = 20% x 750.000.000 = 150.000.000

Perhitungan perhitungan pembagian laba:

Keterangan SEKUTU ANDI SEKUTU BOBBY SEKUTU CHIKA TOTAL
GAJI 144,000,000 120,000,000 96,000,000 360,000,000
BUNGA MODAL 108,000,000 144,000,000 207,000,000 459,000,000
BONUS 150,000,000 - - 150,000,000
SISA LABA (= 900JT-360JT-459JT-150JT = -69JT =-69.000.000.)
BAGIAN SISA LABA = 20%: 30%: 50%)
(13,800,000) (20,700,000) (34,500,000) (69,000,000)
TOTAL BGN LABA 388,200,000 243,300,000 268,500,000 900,000,000

JURNAL
IKTISAR L/R Rp. 900.000.000
Modal ANDI Rp. 388.200.000
Modal BOBBY Rp. 243.300.000
Modal CHIKA Rp. 268.500.000
BUNGA (10%

108,000,000

144,000,000

207,000,000
JAWABAN SOAL 2
FIRMA ABCD
LAPORAN LIKUIDASI
KETERANGAN KAS MACAM2 AKTIVA

Saldo sblm Likuidasi 70,000,000 930,000,000

JANUARI:
Hasil Realisasi dan pembagian rugi 200,000,000 (300,000,000)
270,000,000 630,000,000
Pembayaran utang bank (70,000,000)
200,000,000 630,000,000
Pembayaran kpd sekutu (Lampiran 1) (200,000,000)
FEBRUARI: - 630,000,000
Hasil Realisasi dan pembagian LABA 500,000,000 (450,000,000)
500,000,000 180,000,000
Pembayaran kpd sekutu (Lampiran 2) (500,000,000)
- 180,000,000
MARET:
Hasil Realisasi dan pembagian rugi 100,000,000 (180,000,000)
100,000,000 -
Pembayaran kpd sekutu (100,000,000)
- -
LAMPIRAN 1 (JANUARI)
KETERANGAN SEKUTU A (5) SEKUTU B (2)
Saldo sebelum pembayaran kpd sekutu 300,000,000 230,000,000
utang kpd sekutu 30,000,000
total modal bersih 300,000,000 260,000,000
Dibatasi rugi potelsial (sisa aktiva 630jt) (315,000,000) (126,000,000)
(15,000,000) 134,000,000
Menutup deficit A oleh B:C:D = 2:2:1) 15,000,000 (6,000,000)
Jumlah pembayaran kpd sekutu - 128,000,000
Pembayaran Utang - 30,000,000
Pembayaran Modal - 98,000,000

LAMPIRAN 2 (FEBRUARI)
KETERANGAN SEKUTU A (5) SEKUTU B (2)
Saldo sebelum pembayaran kpd sekutu 325,000,000 142,000,000
utang kpd sekutu #REF!
total modal bersih 325,000,000 #REF!
Dibatasi rugi potelsial (sisa aktiva 180jt) (90,000,000) (36,000,000)
Jumlah pembayaran kpd sekutu 235,000,000 #REF!
Pembayaran Utang - -
Pembayaran Modal 235,000,000 106,000,000
JURNAL DIBUAT SENDIRI
UTANG BANK UTANG KPD MODAL SEKUTU
SEKUTU B SEKUTU D A (5) B (2)
70,000,000 30,000,000 20,000,000 350,000,000 250,000,000

(50,000,000) (20,000,000)
70,000,000 30,000,000 20,000,000 300,000,000 230,000,000
(70,000,000)
- 30,000,000 20,000,000 300,000,000 230,000,000
(30,000,000) (20,000,000) - (98,000,000)
- - - 300,000,000 132,000,000
25,000,000 10,000,000
- - - 325,000,000 142,000,000
(235,000,000) (106,000,000)
- - - 90,000,000 36,000,000

(40,000,000) (16,000,000)
- - - 50,000,000 20,000,000
(50,000,000) (20,000,000)
- - - - -

SEKUTU C (2) SEKUTU D (1)

160,000,000 90,000,000
20,000,000
160,000,000 110,000,000
(126,000,000) (63,000,000)
34,000,000 47,000,000
(6,000,000) (3,000,000)
28,000,000 44,000,000
- 20,000,000
28,000,000 24,000,000

SEKUTU C (2) SEKUTU D (1)

142,000,000 71,000,000
#REF!
142,000,000 #REF!
(36,000,000) (18,000,000)
106,000,000 #REF!
- -
106,000,000 53,000,000
MODAL SEKUTU
C (2) D (1)
180,000,000 100,000,000

(20,000,000) (10,000,000)
160,000,000 90,000,000

160,000,000 90,000,000
(28,000,000) (24,000,000)
132,000,000 66,000,000
10,000,000 5,000,000
142,000,000 71,000,000
(106,000,000) (53,000,000)
36,000,000 18,000,000

(16,000,000) (8,000,000)
20,000,000 10,000,000
(20,000,000) (10,000,000)
- -