Biasa 2,000 10,000 12,000 20,000,000 29%

Preferen 5,000 10,000 12,000 50,000,000 71%

Nilai Pasar 70,000,000 100%

Alokasi Biasa Preferen

Harga Jual 100,000,000 100,000,000
Alokasi 29% 71%
Total 29,000,000 71,000,000

Jurnal
Kas 100,000,000
Saham Biasa (2.000 x 10.000) 20,000,000
Agio Saham Biasa (29.000.000 - 20.000.000) 9,000,000
Saham Preferen (5.000 x 10.000) 50,000,000
Agio Saham Preferen (71.000.000 - 50.000.000) 21,000,000
LANJUTAN ATAS
2. 400 1,000 400,000
Legal Expense 500,000
Common Stock 400,000
Agio Common Stock 100,000
4. 17000 1,000 17,000,000
Vehicle 20,000,000
Common Stock 17,000,000
Agio Common Stock 3,000,000
1 PERHITUNGAN NILAI JUAL
Nilai Jual Saham Biasa 50,000 11,200
Nominal 50,000 10,000
Agio

Nilai Jual Saham Istimewa 3,000 100,000

Nominal 3,000 100,000
Agio

Nilai Penjualan Saham Istimewa

Nilai Penjualan Saham Biasa
 Total Nilai Penjualan

Jurnal
Cash 920,000,000
Agio Preferred Stock
Agio Common Stock
Preferred Stock
Common Stock

2 Hitungan Penyerahan Saham 600 10,000

Jurnal
Legal Expense 5,000,000
Dis Agio Common Stock 1,000,000
Common Stock

3 PERHITUNGAN NILAI JUAL

Nilai Jual Saham Biasa 70,000 10,000
Nominal 70,000 10,000
Dis Agio

Nilai Jual Saham Istimewa 5,000 100,000

Nominal 5,000 100,000
Agio

Jumlah Nilai Penjualan dan Penerimaan Kas

Nilai Jual
100%
Saham Biasa 686,000,000
Saham Istimewa 650,000,000
Total 1,336,000,000

Jurnal
Cash 801,600,000
Common Stock Subscrib Receivable 274,400,000
Preferred Stock Subscrib Receivable 260,000,000
Dis Agio Common Stock 14,000,000
Common Stock Subscribed
Preferred Stock Subscribed
Agio Preferred Stock
1,350,000,000

4 Hitungan Penyerahan Saham Biasa 15,000

Jurnal
 Vehicle 200,000,000
Common Stock
Agio Common Stock

5 a. Jurnal Saat Penerimaan Piutang

Cash 534,400,000
Common Stock Subscrib Receivable
Preferred Stock Subscrib Receivable

5 b. Jurnal Saat Penyerahan Saham

Common Stock Subscribed 700,000,000
Preferred Stock Subscribed 500,000,000
Common Stock
Preferred Stock

6 Perhitungan Sisa Saham yang belum terjual

Saham Istimewa
Jumlah Saham (lbr) 15,000 Nilai Jual Saham Istimewa
Jual No. 1 - 3,000 Nominal
Jual No. 5 - 5,000
Sisa 7,000

Saham Biasa
Jumlah Saham (lbr) 350,000 Nilai Jual Saham Biasa
Jual No. 1 - 50,000 Nominal
Jual No. 2 - 600
Jual No. 4 - 15,000
Jual No. 5 - 70,000
Sisa 214,400

Jurnal
Cash 1,160,000,000
Dis Agio Common Stock 15,000,000
Preferred Stock
Commo Stock
Agio Preferred Stock
1,175,000,000

PT. BMW
INCOME STATEMENT
APRIL, 2014

Revenue
Expense
 Legal Expense
Net Loss

PT. BMW
RETAINED EARNING STATEMENT
APRIL, 2014

RE beginning
Net Loss
RE Ending

PT. BMW
BALANCE SHEEET
30 APRIL 2014
Current Asset Current Liabilities
Cash 3,416,000,000

Non Current Assets Equity

Fixed Asset Preferred Stock
Vehicle 200,000,000 Agio Preferred Stock
Total Preferred Stock

Common Stock
Agio Common Stock
Total Common Stock
RE Ending

TOTAL ASSETS 3,616,000,000 TOTAL LIABILITIES

 560,000,000
500,000,000
60,000,000

120% 360,000,000
300,000,000
60,000,000

360,000,000
560,000,000
 920,000,000

60,000,000
60,000,000
500,000,000
300,000,000

6,000,000

6,000,000

98% 686,000,000
700,000,000
- 14,000,000

130% 650,000,000
500,000,000
150,000,000

Terima Piutang
60% 40%
411,600,000 274,400,000
390,000,000 260,000,000
801,600,000 534,400,000

700,000,000
500,000,000
150,000,000
1,350,000,000

10,000 150,000,000
 150,000,000
50,000,000

274,400,000
260,000,000

700,000,000
500,000,000

7,000 125,000 875,000,000

7,000 100,000 700,000,000
Agio 175,000,000

30,000 9,500 285,000,000

30,000 10,000 300,000,000
Dis Agio - 15,000,000

TOTAL KAS 1,160,000,000

700,000,000
300,000,000
175,000,000
1,175,000,000

-
 5,000,000
- 5,000,000

-
- 5,000,000
- 5,000,000

1,500,000,000
385,000,000
tal Preferred Stock 1,885,000,000

3,500,000,000
80,000,000
otal Common Stock 3,580,000,000
- 5,000,000
Total Equity 5,460,000,000

5,460,000,000

SELISIHHH 1,844,000,000