Perseorangan dan Firma PT

Statement of Owners' Equity Retained Earning Statement

Capital Beginning Retained Earning Beginning
Add: Net Income Add: Net Income
Less: Net Loss Less: Net Loss
Less: Prive Less: Dividend
Capital Ending Retained Earning Ending

Statement of Financial Position Statement of Financial Position

Assets Assets
Current Assets Current Assets
Cash Cash
A/R A/R
CSSR
Fixed Assets Fixed Assets
Building Building
A/D A/D

Total Assets Total Assets

Liabilities Liabilities

Capital Stockholders' Equity

Capital Ending
Total Liabilities & Capital
Preferred Stock, Rp 50 par, 1%, 100.000 shares authorized, 20
Paid In Capital - Preferred Stock
Common Stock, Rp 30 par, 1.000.000 shares authorized, 25.0
Paid In Capital - Common Stock
Paid In Capital - Treasury Stock
Common Stock Subscribed Distributable
Common Stock Dividend Distributable
Treasury Stock
Retained Earning ending

Penerbitan Saham (Y2)

1-Apr Perusahaan menerbitkan 100 lembar Saham Istime
Cash
Paid-In Capital - PS
Preferred Stock

8-Apr Perusahaan menerbitkan 100 lembar Saham Istime

Cash
Paid-In Capital - PS
Preferred Stock

2 Mei Perusahaan membeli kembali Saham Biasa yang be

Treasury Stock
 Cash

10-Nov Perusahaan menerima pemesanan saham dalam b

1.000 lembar dengan harga Rp 50 per lembar dan
Common Stock Subscription Receivable
Paid In Capital - C/S
Common Stock Subscribed

Stockholders' Equity
Preferred Stock, Rp 50 par, 100.000 shares authorized, 20.200
Paid In Capital - Preferred Stock
Common Stock, Rp 30 par, 1.000.000 shares authorized, 25.0
Paid In Capital - Common Stock
Paid In Capital - Treasury Stock
Common Stock Subscribed
Treasury Stock, at cost Rp 20, 2,000 shares
Retained Earning ending

Y3
10-Jan Perusahaan menerima pelunasan pembayaran pem
Cash
CSSR
CS Subscribed
Common Stock

Stockholders' Equity
Preferred Stock, Rp 50 par, 1%, 100.000 shares authorized, 20
Paid In Capital - Preferred Stock
Common Stock, Rp 30 par, 1.000.000 shares authorized, 26.0
Paid In Capital - Common Stock
Paid In Capital - Treasury Stock
Treasury Stock, at cost, 2,000 shares
Retained Earning ending

Common Stock Subscribed dihilangkan dari laporan ekuitas

Pemecahan Saham (Stock Split)

Y4
1-Apr Perusahaan memutuskan untuk memecah nilai sah
no journal

Stockholders' Equity
Preferred Stock, Rp 50 par, 1%, 100.000 shares authorized, 20
Paid In Capital - Preferred Stock
Common Stock, Rp 15 par, 2.000.000 shares authorized, 52.0
Paid In Capital - Common Stock
Paid In Capital - Treasury Stock
Treasury Stock, at cost, 4,000 shares
Retained Earning ending
 Y1

100.000 shares authorized, 20.000 shares issued & outstanding 1,000,000

0.000 shares authorized, 25.000 shares issued & outstanding 750,000

tkan 100 lembar Saham Istimewa dengan total nilai Rp 5500 secara tunai
5500
500
5000

tkan 100 lembar Saham Istimewa dengan nilai Rp 49 per lembar secara tunai
4900
100
5000

i kembali Saham Biasa yang beredar sebanyak 2.000 lembar dengan harga Rp 20 per lembar
40,000
 40,000

ma pemesanan saham dalam bentuk Saham Biasa. Saham yang dipesan berjumlah
n harga Rp 50 per lembar dan akan dibayarkan pada tanggal 10 Januari yad.
cription Receivable 50,000
20,000
Stock Subscribed 30,000

.000 shares authorized, 20.200 shares issued & outstanding 1,010,000 (1.000.000 + 5.000 + 5.000)
400
0.000 shares authorized, 25.000 shares issued & 23.000 shares outstanding 750,000 (par x issued)
20,000

30,000
,000 shares - 40,000

ma pelunasan pembayaran pemesanan Saham Biasa dan menerbitkan Saham Biasa

50,000
50,000
30,000
30,000

Y3

100.000 shares authorized, 20.200 shares issued & outstanding 1,010,000

400
0.000 shares authorized, 26.000 shares issued & 24.000 shares outstanding 780,000
20,000

- 40,000

angkan dari laporan ekuitas

uskan untuk memecah nilai saham Biasa 1:2.

100.000 shares authorized, 20.200 shares issued & outstanding 1,010,000

0
0.000 shares authorized, 52.000 shares issued & 48.000 shares outstanding 780,000
 -

780,000
Perseorangan dan Firma PT

Statement of Owners' Equity Retained Earning Statement

Capital Beginning Retained Earning Beginning
Add: Net Income Add: Net Income
Less: Net Loss Less: Net Loss
Less: Prive Less: Dividend
Capital Ending Retained Earning Ending

Jurnal pencatatan penarikan pribadi

Prive ditambah
Cash Retained Earning per 31 Des 2019

Jurnal Penutup
Menutup Prive
Capital
Prive

Menutup Rugi Laba ditambah

Income Summary Retained Earning per 31 Des 2019
Capital Credit

Preferred Stock memiliki 4 jenis deviden 1-Nov-20 Perusahaan mengumumkan proyeks

Participating Rp 200 juta dimana 40% nya akan di
Non-Participating Cash Dividend
Accumulative Cash Dividend Payable
Non Accumulative
Akumulatif
2019 2020 2021 2-Feb-21 Perusahaan membayarkan deviden
10,100 10,100 10,100 Cash Dividend Payable
9,000 Cash
1,100 1,100
8000 Jika pengumuman dan pembayaran
3,200 3,200 2-Dec-21 Perusahaan mengumumkan proyek
13,300 Pada tanggal ini pula Perusahaan me
sebesar 40% dari proyeksi keuntung
Participating Cash Dividend
10,100 10,100 10,100 Cash

Retained Earning per 31 Des 2020

Credit
 Tahun 2020

sama dengan
Net Income tahun 2020 Retained Earning per 31 Des 2020

Jurnal Penutup
Menutup Deviden
Retained Earning
Tahun 2020

Menutup Rugi Laba

Net Income tahun 2020 Income Summary
200 juta
Credit

dibagikan ke PS sama dengan

Retained Earning per 31 Des 2020
Debit Credit

(Announced) Dividend tahun 2020

80 juta

Ada dua jenis

1. Deviden Kas/Tunai (Cash Dividend)
2. Deviden Saham (Stock Dividend)

Ada tiga tanggal

1. Tanggal Pengumuman (Announcement date)
2. Tanggal Pencatatan (Recording date) -- tidak ada jurnal
3. Tanggal Pembayaran/Penerbitan (Payment/Disbursement Date)

n mengumumkan proyeksi keuntungan bersih sebesar 1-Nov-20 Perusahaan mengumumkan proyeksi keuntungan
a dimana 40% nya akan dibagikan sebagai deviden kas. Rp 200 juta dan akan membagikan deviden dalam
80,000,000 Untuk setiap 100 lembar Saham Biasa akan mene
Cash Dividend Payable 80,000,000 Pada saat pengumuman, nilai pasar saham biasa
Stock Dividend
 Paid In Capital - C/S
Common Stock Dividend Distributable
n membayarkan deviden kas yang diumumkan tahun lalu Lembar saham yang akan dibagi
end Payable 80,000,000 Market Value
80,000,000 Stock Dividend
Par
muman dan pembayaran terjadi pada satu tanggal Common Stock Distributable
n mengumumkan proyeksi keuntungan bersih sebesar Rp 150 juta.
al ini pula Perusahaan mengumumkan dan membayarkan deviden kas
% dari proyeksi keuntungan tahun 2021.
60,000,000 2-Feb-21 Perusahaan membaggikan deviden saham yang d
60,000,000 Common Stock Dividend Distributable
Common Stock
Tahun 2021

ditambah
Net Income tahun 2021
150 juta
Credit

dibagikan ke PS sama dengan

Retained Earning per 31 Des 2022
Debit Credit
(Announced) Dividend tahun 2021
60 juta
 Jurnal Penutup
Menutup Deviden
Retained Earning
Dividend

Menutup Rugi Laba

Income Summary
Retained Earning

mumkan proyeksi keuntungan bersih sebesar

n membagikan deviden dalam bentuk saham biasa.
mbar Saham Biasa akan menerima 1 deviden saham.
man, nilai pasar saham biasa adalah Rp 35/lembar
8,400
 1,200
Stock Dividend Distributable 7,200
akan dibagi 240 shares
35 per lembar
8,400
30 per lembar
7200

ggikan deviden saham yang diumumkan tahun lalu

end Distributable 7,200
7,200

r 31 Des 2022
Perseorangan dan Firma PT
Tahun 2019
Statement of Owners' Equity Retained Earning Statement
Capital Beginning Retained Earning Beginning 100
Add: Net Income Add: Net Income 25
Less: Net Loss Less: Net Loss
Less: Prive Less: Dividend -5
Capital Ending Retained Earning Ending 120

Tahun 2020
1-Apr Perusahaan mencadangkan Rp 10 juta dari laba d
Retained Earning
Appropriation for Bonds

Retained Earning Statement

Appropriated Ret Earning
Appr. For bonds
Total Appr RE
Unappropriated Retained Earning
Retained Earning
Appropriated Ret Earning
Unappropriated Retained Earning
Retained Earning ending

30 Des Perusahaan mengumumkan laba tahun berjalan

sejumlah 10 juta

Retained Earning Statement

Appropriated Ret Earning
Appr. For bonds
Total Appr RE
Unappropriated Retained Earning
Retained Earning
Add: Net Income
Less: Dividend
Appropriated Ret Earning
Unappropriated Retained Earning
Retained Earning ending

Tahun 2021
1-Apr Perusahaan menambah pencadangan untuk pem
mencadangkan Rp 12 juta untuk perluasan usaha
30 Des Perusahaan mengumumkan laba tahun berjalan
sejumlah 40 juta

Retained Earning Statement

Appropriated Retained Earning
Appr. For bonds
Appropriated beginning
Addition
Total Appropriated RE for bonds
Appropriation for expansion
Total Appropriated RE

Unappropriated Retained Earning

Retained Earning
Add: Net Income
Less: Dividend
Approriation for bonds
Appropriation for expansion
Unappropriated Retained Earning
Retained Earning ending
gkan Rp 10 juta dari laba ditahan untuk pembayaran bunga obligasi
10 juta
tion for Bonds 10 juta Appr 10 jt
Unappr R/E 2019 = 110 juta

arning Statement
ed Ret Earning
10
10
iated Retained Earning
120
ed Ret Earning -10
iated Retained Earning 110
arning ending 120

mkan laba tahun berjalan sebesar 50 juta dan deviden akan dibayarkan

arning Statement
ed Ret Earning
10
10
iated Retained Earning
120
50
-10
ed Ret Earning -10
iated Retained Earning 150
arning ending 160

h pencadangan untuk pembayaran bunga obligasi menjadi Rp 15 juta. Selain itu, perusahaan juga
uta untuk perluasan usaha.
mkan laba tahun berjalan sebesar 150 juta dan deviden akan dibayarkan

arning Statement
ed Retained Earning

ed beginning 10
5
opriated RE for bonds 15
tion for expansion 12
opriated RE 27

iated Retained Earning

160
150
-40
on for bonds -15
tion for expansion -12
iated Retained Earning 243
arning ending 270