TUGAS AKUNTANSI KEUANGAN LANJUTAN I

NAMA : Istiqlal Ramadhan Rasyid

KELAS : 5D Akuntansi
NIM : 11180820000040
MATA KULIAH : Akuntansi Keuangan Lanjutan I
DOSEN PENGAMPU : Atiqah, SE , M.S.Ak.

1. A Capital $200 dg interest 30%, B Capital $240 dg interest 50%, C Capital $150 dg interest
20% D invest $ 120 dg interest 30% D invest $150 dg interest 20% buatlah jurnal dan cara
perhitungannya jika bonus dan goodwill.

Bonus method New Partner

Total Capital after D  $200+240+150+120 = $710
-$710 x 30% = $213
- Bonus = $213 -120 = $93
Goodwill method New Partner
Use goodwill new partner 590/70% = 842, total capital 710, 842-710=132

Maka jurnalnya adalah

Debit Credit
Cash $120
A Capital 27.9
B Capital 46.5
C Capital 18.6
D Capital $213

Pencatatan goodwill (new partner)

Goodwill 132
D Capital 132
Cash 120
D Capital 120

Bonus Method Old Partner

Total Capital after D  $200+240+150+150 = $740
-$740 x 20% = $148
- Bonus = $150-148 = $2
Goodwill method Old Partner
Use goodwill old partner 150/20% = 750, total capital 740, 750-740 = 10

Maka jurnalnya
Debit Credit
Cash $150
A Capital $ 0,6
B Capital 1
 C Capital 0,4
D Capital 148

Pencatatan goodwill (old partner)

Goodwill 10
A Capital 3
B Capital 5
C Capital 2
Cash 150
D Capital 150