Friday, October 31, 2014

CONTOH SOAL PENCATATAN PEMEBENTUKAN PERSEKUTUAN DENGAN METODE BUKU BARU DAN LAMA

Posted by Yoga Arif Hendrawan | October 31, 2014 |

Contoh Soal:
            Pada awal tahun 2003 mendirikan Firma  Tn Amri & Anton mendirikan Firma “AMAN”. Tn Amri sudah mempunyai perusahan & menggunakan Aktiva Bersih Perusahaan Perseorangan tersebut sebagai setoran Modal. Tn Anton akan menyetor modal berupa kas sebesar Rp. 125.000.000,-.
             Neraca Perusahaan Perseorangan Tn Amri pada awal tahun tersebut adalah:
 


Perusahaan Dagang “AMRI”
Neraca
Per 1 Januari 2003
 




AKTIVA
               - Kas .............................................................................................................       Rp. 10.000.000
               - Piutang Dagang ..........................................................................................             15.000.000
               - Persediaan Barang Dagangan .....................................................................             30.000.000
               - Tanah ..........................................................................................................             18.000.000
               - Gedung ...................................................     17.000.000
                 Akum Dep Gedung .................................       8.000.000
                                                                                                                                          9.000.000
               - Meubel & Peralatan ...............................        9.000.000
               - Akum Dep meubel & Peralatan ............         5.000.000
                                                                                                                                          4.000.000
              Total Aktiva .....................................................................................................            86.000.000       
PASIVA
              - Utang Bank ..................................................................................................              34.000.000
              - Modal, Amri .................................................................................................             52.000.000
           
              Total Pasiva .....................................................................................................             86.000.000
 


            Terhadap setoran Amri, telah disepakati adanya penyesuaian:
            1.  Cadangan Kerugian Piutang diakui sebesar 15% dari Saldo Piutang Dagang
            2.  Persediaan dinilai berdasarkan nilai pasarnya, yaitu  Rp. 35.000.000,-
            3.  Diakui adanya Goodwill sebesar Rp. 7.000.000,-
            4.  Nilai tanah disepakati Rp. 25.000.000,-
            5.  Diakui adanya utang biaya Rp. 2.000.000,-

            Catat transaksi penyetoran Modal kedalam buku Firma “AMAN” dan buat Neraca Awal, jika:
            1.  Firma “AMAN” menggunakan Buku-buku Lama
            2.  Firma “AMAN” menggunakan Buku-buku Baru

Jawaban:
1.  MENGGUNAKAN BUKU-BUKU LAMA

a.  Menyesuaiakan saldo-saldo per pembukuan lama
                        Persediaan                                           5.000.000                 -
                          Tanah                                                            7.000.000                 -
                          Goodwill                                            7.000.000                 -
                                    Cadangan kerugian Piutang              -                 2.250.000
                                    Utang Biaya                                     -                 2.000.000
                                    Modal, Agus                                    -               15.750.000
     Keterangan:
     Ä Tambahan Modal Amri sebesar Rp. 15.750.000,- berasal dari:
-    Persediaan Brg Dag:
. Nilai Pasar     Rp. 35.000.000
. Nilai Buku            30.000.000
Kenaikan nilai persediaan                    Rp.   5.000.000,-
-    Tanah:
. Nilai Pasar     Rp. 25.000.000
. Nilai Buku            18.000.000
Kenaikan nilai persediaan                             7.000.000,-
- Pengakuan Goodwill                                                 7.000.000,-
Jumlah penamabahan Modal karena penilaian   Rp. 19.000.000,-
    Ä Pengurangan Modal Amri sebesar Rp. 4.250.000,- berasal dari:
-    Kerugian Piutang:
   15% x Rp. 15.000.000,-                                           Rp.  2.250.000,-
-    Utang Biaya                                                             2.000.000,-
 


Jumlah pengurangan Modal karena penilaian         Rp.   4.250.000,-
 


Kenaikan Modal Amri karena Penilaian                 Rp. 14.750.000,-
 


a.      Mencatat setoran modal Tn Anton
                          Kas                                                    125.000.000                -
            Modal, Anton                                     -                        125.000.000
b.      Neraca Awal Firma “AMAN”
 




Perusahaan Dagang “AMRI”
Neraca
Per 1 Januari 2003
 


AKTIVA
               Kas ................................................................................................................    Rp. 135.000.000
               Piutang Dagang ..................................................          15.000.000
              Cadangan Kerugian Piutang  ..............................             2.250.000
                                                                                                                                                   12.750.000
              Persediaan Barang Dagangan ........................................................................             35.000.000
              Tanah .............................................................................................................             25.000.000
              Gedung ...............................................................           17.000.000
              Akum Dep Gedung ............................................              8.000.000
                                                                                                                                                 9.000.000
              Meubel & Peralatan ...........................................              9.000.000
              Akum Dep meubel & Peralatan ........................              5.000.000
                                                                                                                                                 4.000.000
              Goodwill ..........................................................................................................          7.000.000
              Total Aktiva .....................................................................................................      227.750.000       
 


PASIVA
              Utang:
              Utang Bank .......................................................                   34.000.000
              Utang Biaya ......................................................                2.000.000
              Total Utang .......................................................................................................          36.000.000
              Modal:
              Modal, Amri .....................................................             66.750.000
              Modal, Anton ...................................................            125.000.000
              Total Modal .......................................................................................................        191.750.000
 


              Total Pasiva .....................................................................................................          227.750.000
 


2.  MENGGUNAKAN BUKU-BUKU BARU

a.  Perusahaan Dagang “AMRI”  Membuat Jurnal Penutup untuk menutup catatannya
                        Utang Bank                                          34.000.000               -
                          Modal, Amri                                      52.000.000              -
                          Akum Dep Gedung                              8.000.000                 -
                         Akum Dep Meubel & Prltn                   5.000.000                 -
                                    Kas                                                  -               10.000.000     
                                    Piutang Dagang                                            -               15.000.000
                                    Persediaan Barang Dagangan           -               30.000.000
                                       Tanah                                                       -               18.000.000
                                    Gedung                                                        -               17.000.000
                                    Meubel & Peralatan                         -                  9.000.000

b. Mencatat setoran modal Tn Amri & Anton kedalam Buku FIRMA “AMAN”
    1) Untuk mencatat setoran modal Amri:
Kas                                                        10.000.000
                        Piutang Dagang                                                  15.000.000                                                    Persediaan Barang Dagangan                       35.000.000
                          Tanah                                                              25.000.000
                        Gedung                                                              17.000.000
                        Meubel & Peralatan                                 9.000.000
                        Goodwill                                                   7.000.000
                                    Cadangan Kerugian Piutang                             2.250.000       
                                    Akum Dep Gedung                                          8.000.000
                                    Akum Dep Meubel&Perltn                              5.000.000
                                    Utang Bank                                                     34.000.000
                                    Utang Biaya                                                     2.000.000
                                    Modal, Amri                                                   66.750.000
    2) Untuk mencatat setoran modal Anton:
                          Kas                                                    125.000.000                -
                                    Modal, Anton                                     -                        125.000.000

c.       Neraca Awal Firma “AMAN”
 


Perusahaan Dagang “AMRI”
Neraca
Per 1 Januari 2003
 


AKTIVA
               Kas ................................................................................................................    Rp. 135.000.000
               Piutang Dagang ..................................................          15.000.000
              Cadangan Kerugian Piutang  ..............................             2.250.000
                                                                                                                                        12.750.000
              Persediaan Barang Dagangan ..................................................................          35.000.000
               Tanah ...........................................................................................................    25.000.000
            

              Gedung ...............................................................           17.000.000
              Akum Dep Gedung ............................................              8.000.000
                                                                                                                                         9.000.000
              Meubel & Peralatan ...........................................              9.000.000
              Akum Dep meubel & Peralatan ........................              5.000.000
                                                                                                                                          4.000.000
              Total Aktiva ................................................................................................   220.750.000       
PASIVA
              Utang:
              Utang Bank .......................................................                   34.000.000
              Utang Biaya ......................................................                2.000.000
              Total Utang .......................................................................................................          36.000.000
              Modal:
              Modal, Amri .....................................................             67.750.000
              Modal, Anton ...................................................            125.000.000
              Total Modal .......................................................................................................        192.750.000
 


              Total Pasiva .....................................................................................................          228.750.000
 




Ü Penggunaan Buku Lama & Buku Baru:
-    Perbedaan:
   . dalam pencatatan pertama
-    Persamaan:
   . Saldo masing-masing rekening

   . Neraca & Rugi/Laba

Categories:

4 comments:

  1. sumy kimApril 8, 2020 at 9:38 PM

    Kok neraca awal firma Aman nya ga balance ya?

    ReplyDelete
  2. UnknownOctober 1, 2020 at 8:08 PM

    terima kasih bang, sangat membantu

    ReplyDelete
  3. Dessy Natalia HutapeaDecember 2, 2020 at 8:44 PM

    Adakah yang bersedia kirim salinan yg udah dikoreksi ?

    ReplyDelete

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