Tanggal Keterangan Debit Kredit

2022
Dec-02 Kas Rp 220,000,000
SP Rp 20,000,000
SB Rp 200,000,000

Hutang penerbitan saham

5 dan pembuatan akte Rp 15,000,000
notaris
Kas Rp 15,000,000

10 Kas Rp 126,000,000
SP Rp 10,000,000
Agio SP Rp 1,000,000
SB Rp 100,000,000
Agio SB Rp 15,000,000

12 Kas Rp 149,250,000
Disagio SP Rp 750,000
Disagio SB Rp 15,000,000
SP Rp 15,000,000
SB Rp 150,000,000

17 Piutang Pesanan SP Rp 14,400,000

Piutang Pesanan SB Rp 150,000,000
Pesanan SP Rp 12,000,000
Pesanan SB Rp 120,000,000
Agio SP Rp 2,400,000
Agio SB Rp 30,000,000

Kas Rp 65,760,000
SP Rp 5,760,000
SB Rp 60,000,000

25 Tanah Rp 50,000,000
Gedung Rp 100,000,000
Mesin Rp 50,000,000
SB Rp 160,000,000
Agio SB Rp 40,000,000

Rp 956,160,000 Rp 956,160,000
Penyajian Posisi Keuangan
Modal Pemegang Saham

Modal Disetor

- Saham Preferen 15%, NN 100000

(Modal dasar 1000 lembar, 450 Beredar) Rp 45,000,000
Agio SP Rp 3,400,000
Disagio SP Rp 750,000
Pesanan SP Rp 12,000,000
(Dikurang piutang pesanan SP) Rp 8,640,000
Rp 51,010,000

- Saham Biasa, NN 100000

(Modal dasar 1000 lembar, 6100 beredar Rp 610,000,000
Agio SB Rp 85,000,000
Disagio SB Rp 15,000,000
Pesanan SB Rp 120,000,000
(Dikurnag piutang pesanan SB Rp 90,000,000
Rp 710,000,000

Jumlah Modal DIsetor Rp 761,010,000

Soal 1

15-Jan Hutang Deviden Kas Rp 20,000,000 SP '= 100000*10%*1000(Ju

Kas Rp 20,000,000 SB '= 10000(Jumlah yan

20-Mar Kas Rp 192,500,000 SP +500

SP Rp 50,000,000 SB +5000
SB Rp 125,000,000
Agio SP Rp 5,000,000
Agio SB Rp 12,500,000

21-Apr ST Rp 84,000,000 SB -3000

Kas Rp 84,000,000

30-Jun R/E Rp 52,000,000

Cadangan u/ perluasan pabrik Rp 52,000,000

31-Aug Kas Rp 58,000,000 SB +2000

ST Rp 56,000,000
Modal disetor dari penjualan ST Rp 2,000,000

30-Oct R/E Rp 28,000,000

Cadangan u/ ST Rp 28,000,000

30-Nov Deviden Tunai Rp 15,000,000 Deviden SP '=1000+500'= 1

Hutang Deviden Kas Rp 15,000,000

10-Dec Deviden Saham Rp 19,600,000 = 10.000+5000-3000+2000=

Deviden saham yang dibagikan Rp 17,500,000 Jumlah deviden dibagikan
Agio SB Rp 2,100,000

20-Dec Hutang deviden kas Rp 15,000,000

Kas Rp 15,000,000

31-Dec I/S Rp 95,000,000

R/E Rp 95,000,000

R/E Rp 34,600,000
Deviden Kas Rp 15,000,000
Deviden Saham Rp 19,600,000
SP '= 100000*10%*1000(Jumlah yang beredar)= 10000000
SB '= 10000(Jumlah yang beredar)*1000= 10000000

Deviden SP '=1000+500'= 1500*10%*100000 > 15000000

= 10.000+5000-3000+2000= 14.000lbr saham SB

Jumlah deviden dibagikan =14000*5% > 700
- SP 10%, NN 100.000
(5000lbr modal dasar, 1500lbr Rp 150,000,000
Agio SP (10+5) Rp 15,000,000
Rp 165,000,000

- SB, NN 25.000
(250000lbr modal dasar, 15000lbr beredar) Rp 375,000,000
Agio SB Rp 19,600,000
Modal disetor dari penjualan ST Rp 2,000,000
Deviden saham yang dibagikan Rp 17,500,000
Rp 414,100,000
Rp 579,100,000

Laba ditahan
Saldo awal Rp 125,000,000
+/+ Laba Rp 95,000,000
-/- Laba Rp 34,600,000
Rp 185,400,000

di('-) ST 1000lbr*28000 -Rp 28,000,000

Rp 736,500,000
Soal 2
05-Jan ST Rp 7,200,000
Kas Rp 7,200,000

01-Feb Kas Rp 1,520,000

Piutang Pesanan SB Rp 1,520,000

Pesanan SB Rp 6,000,000
SB Rp 6,000,000

15-Mar Deviden Saham yang dibagikan Rp 4,800,000

SB Rp 4,800,000

09-Apr Kas Rp 4,000,000

ST Rp 3,840,000
Modal disetor dari penjualan ST Rp 160,000

30-Apr Deviden Kas Rp 7,440,000 SB = 24000-6

Hutang Deviden Kas Rp 7,440,000 24800*3

31-May Hutang Deviden Kas Rp 7,440,000

Kas Rp 7,440,000

02-Jul Piutang pesanan SB Rp 3,750,000

Pesanan SB Rp 3,000,000
Agio SB Rp 750,000

Kas Rp 1,500,000
Piutang Pesanan SB Rp 1,500,000

05-Aug Kas Rp 4,920,000 SB +400

SB Rp 4,000,000
Agio SB Rp 920,000

02-Oct Kas Rp 2,250,000

Piutang Pesanan SB Rp 2,250,000

Piutang SB Rp 3,000,000
SB Rp 3,000,000 SB +300

31-Oct R/E Rp 700,000

Cadangan U/ Perluasan Pabrik Rp 700,000

10-Dec Devidan Kas Rp 10,200,000

255
Hutang Deviden Kas Rp 10,200,000
 Deviden saham Rp 15,810,000
Deviden saham yang dibagikan Rp 12,750,000
Agio SB Rp 3,060,000

20-Dec R/E Rp 3,360,000

Cadangan U/ ST Rp 3,360,000

Cad. U/ Ketidakpastian Rp 2,000,000

R/E Rp 2,000,000

31-Dec I/S Rp 42,670,000

R/E Rp 42,670,000

31-Dec R/E Rp 33,450,000

Deviden Saham Rp 15,810,000
Deviden Kas Rp 17,640,000
SB -600

SB +600

SB +480

SB +320

SB = 24000-600+600+480+320
24800*300 = 7440000

2550lbr * 400
Laporan R/E

1 Yang dicadangkan
- U/ perliasan pabrik Rp 5,300,000
+/+ Rp 700,000
Rp 6,000,000
U/ ST Rp 3,360,000
Rp 9,360,000

2 Yang tidak dicadangkan

Saldo awal Rp 15,200,000
+/+ Laba Rp 42,670,000
-/- Deviden
Deviden Kas -Rp 17,640,000
Deviden Saham -Rp 15,810,000

Transfer u/ dicadangkan
U/ perluasan pabrik -Rp 700,000
ST -Rp 3,360,000
Ketidakpastian Rp 2,000,000
Rp 22,360,000
Saldo R/E per Des 31 Rp 31,720,000
SOAL 1

1) ST Rp 35,000,000
34000000+100000
Kas Rp 35,000,000
ST +1000
2) Kas Rp 27,500,000
Piutang Pesanan SP Rp 27,500,000

Pesanan SP Rp 100,000,000
SP Rp 100,000,000

3) Kas Rp 20,200,000 SB +500

ST Rp 17,500,000 ST -500
Modal disetor dari penjualan ST Rp 2,700,000

4) Kas Rp 75,000,000 SB +2500

SB Rp 62,500,000
Agio SB Rp 12,500,000

5). Piutang Pesanan SP Rp 52,500,000

Pesanan SP Rp 50,000,000
Agio SP Rp 2,500,000

Kas Rp 10,500,000
Piutang Pesanan SP Rp 10,500,000

6) Kas Rp 7,750,000 SB +250

Modal disetor dari penjualan ST Rp 1,000,000 ST -250
ST Rp 8,750,000

7) Deviden Kas Rp 36,000,000

Hutang deviden Kas Rp 36,000,000

8) Deviden Saham Rp 38,715,000

Deviden Saham yang dibagikan Rp 33,375,000
Agio SB Rp 5,340,000

9) I/S Rp 192,500,000
R/E Rp 192,500,000

R/E Rp 74,715,000
Deviden Kas Rp 36,000,000
Deviden Saham Rp 38,715,000
34000000+1000000
Stockholder Equity
1) Modal disetior
- Saham Preferen 9%, NN 50000
(10.000 modal awal, 8000 beredar) Rp 400,000,000
Agio saham preferen Rp 27,500,000
pesanan SP Rp 50,000,000

Modal disetor
- Saham Biasa, NN 25000
(40000lbr modal dasar, 22500) Rp 562,500,000
Agio SB Rp 137,840,000
Modal disetor dari penjualan ST Rp 1,700,000
Deviden saham yang dibagikan Rp 33,375,000

2) Laba ditahan 31/12

Saldo awal Rp 365,500,000
+/+ Laba Rp 192,500,000
-/- Rp 74,715,000
Rp 483,285,000

3) Dikurang ST
Rp 477,500,000

22250+250st

Rp 735,415,000

Rp 483,285,000

Rp 8,750,000

Rp 1,687,450,000
SOAL 2

1) Cadangan kerugian piutang Rp 6,000,000

R/A Rp 6,000,000

2)
R/A Rp 15,000,000
M/I Rp 15,000,000

3) Ak. Penyusutan Rp 14,000,000

R/A Rp 14,000,000

4) R/A Rp 1,000,000
Hutamg Pajak Rp 1,000,000

No Perkiraan Debit Kredit

1 S/A Rp 6,000,000
2 Rp 15,000,000
3 Rp 14,000,000
4 Rp 1,000,000

Mencatat masuknya amir

Metode Bonus Diakui lebih besar investasinya

Total Modal Fa Rp 916,000,000
Modal Amir Rp 212,000,000
Hak amir 25% Rp 229,000,000
Bonus untuk sekutu baru Rp 17,000,000

dari surya Rp 10,200,000

dari aman Rp 6,800,000

JU
Kas Rp 212,000,000
Modal Surya Rp 10,200,000
Modal Aman Rp 6,800,000
Modal Amir Rp 229,000,000
Metode Goodwill Diakui lebih besar investasinya
Total modal Fa baru =352.400+351.600*0.75 Rp 821,200,000
Total Modal Rp 916,000,000
Goodwill untuk C Rp 94,800,000

JU Kas Rp 212,000,000
Goodwill Rp 94,800,000
Modal C Rp 306,800,000
 Jurnal menutup R/A

R/A Rp 4,000,000
Modal Surya Rp 2,400,000
Modal Aman Rp 1,600,000

Modal Surya Rp 350,000,000 Rp 352,400,000

Modal Aman Rp 350,000,000 Rp 351,600,000
Modal Amir Rp 212,000,000
Total Modal Rp 916,000,000

R/A
Total

-Rp 9,000,000
Rp 5,000,000
Rp 4,000,000

Metode Bonus Diakui lebih kecil investasinya

Total modal Fa yang baru (=352.400+351.600+212.000) Rp 916,000,000
Modal Amir Rp 212,000,000
Hak Amir 25% Rp 229,000,000
Metode Goodwill Diakui lebih kecil dari investasinya
Total modal Fa Rp 848,000,000
Modal Fa Sesungguhnya Rp 916,000,000
jumlah Goodwill untuk SL Rp 68,000,000

Modal Surya =68000000*60% Rp 40,800,000

Modal Aman =68000000*40% Rp 27,200,000
Jurnal nya
Mencatat pembentukan goodwill u/ sekutu lama
Goodwill Rp 68,000,000
Modal Surya Rp 40,800,000
Modal Aman Rp 27,200,000

Mencatat masuknya Amir

Kas Rp 212,000,000
Modal Amir Rp 212,000,000
 LAPORAN POSISI KEUANGAN

Assets Liabilitas
Kas Rp 253,000,000 Notes Payable
Piutang usaha Rp 220,000,000 Account Payable
Cadangan A/R tak tertagih Rp 11,000,000 Surya Capital
Merchandise Inventory Rp 515,000,000 Aman Capital
Plant Asset Rp 180,000,000 Amir Capital
Akumulasi Penyusutan Rp 40,000,000 Utang Pajak

Rp 1,117,000,000
Rp 70,000,000
Rp 130,000,000
Rp 342,200,000
Rp 344,800,000
Rp 229,000,000
Rp 1,000,000

Rp 1,117,000,000
SOAL 3

JU

N/P Rp 250,000,000
n 6
bunga 9% pertahun

JU
pada saat peminjaman
Kas Rp 250,000,000
N/P Rp 250,000,000

saat jatuh tempo

N/P Rp 250,000,000
Beban bunga Rp 11,250,000 =250.000.000*9%*6/12
Kas Rp 261,250,000
.000*9%*6/12
Penyesuaian Asset

a. R/A Rp 1,200,000
A/R Rp 1,200,000

R/A Rp 80,000
Penyisihan piutang tak tertagih Rp 80,000

B M/I Rp 2,320,000
R/A Rp 2,320,000

C Akumulasi Penyusutan Rp 24,320,000

R/A Rp 15,920,000
Peralatan Rp 8,400,000

D Goodwill Rp 24,000,000
R/A Rp 24,000,000

no keterangan d k Total
a Rp 1,200,000 Rp 1,200,000
Rp 80,000 Rp 1,280,000
b Rp 2,320,000 -Rp 1,040,000
c Rp 15,920,000 -Rp 16,960,000
d Rp 24,000,000 -Rp 40,960,000

Jurnal menutup RA
R/A Rp 40,960,000
Modal Reni Rp 20,480,000
Modal Linda Rp 20,480,000

Modal Reni Rp 55,680,000 Rp 20,480,000 Rp 76,160,000

Modal Linda Rp 54,080,000 Rp 20,480,000 Rp 74,560,000
Rp 150,720,000
Mencatat masuknya sinta
Sinta masuk membeli modal linda 32.000.000 seharga 45.000.000
Sinta menyetor uang agar modalnya mencapai 40juta

Modal Linda Rp 32,000,000

Kas Rp 8,000,000
Modal Sinta Rp 40,000,000

Komponen Modal baru

Modal Reni Rp 76,160,000

Modal Linda Rp 42,560,000
Modal sinta Rp 40,000,000
Rp 158,720,000
 Laporan Posisi Keuangan

Asset Liabilitas
Cash Rp 12,000,000 note payable Rp 8,000,000
Account Receivable Rp 14,400,000 Account Payable Rp 7,648,000
Penyisihan piutang tak tertagih -Rp 720,000
M/I Rp 51,600,000 Modal
Prepaid Insurance Rp 1,088,000 Reni Capital Rp 76,160,000
Equipment Rp 72,000,000 Linda, Capital Rp 42,560,000
Goodwill Rp 24,000,000 Sinta, Capital Rp 40,000,000

Rp 174,368,000 Rp 174,368,000