Berikut adalah neraca CV JA2 Maju Bersama pada saat pendirian :

Book Value
Modal yang Disetor Jonathan Aldi Anggi
Cash 75,000,000 80,000,000 65,000,000
Equipment 67,500,000
Acc. Depreciation Equipment (13,500,000)
Printed Machine 120,000,000
Acc. Depreciation Machine (20,000,000)
Building 155,000,000
Acc. Depreciation Building (35,000,000)
Computer 45,000,000
Acc. Depreciation Computer (3,000,000)
Bank Loan (65,000,000)
Total 175,000,000 135,000,000 161,000,000

Q1
160,500,000

Laporan Pembagian Laba

Jonathan Aldi Anggi
Q1 Sallary Allowance 15,500,000 17,600,000 13,760,000
Intereset Allowance 16,000,000 13,500,000 15,750,000
Total Salaries and Interest 31,500,000 31,100,000 29,510,000
Remaining Balance
Distribution 25,646,250 17,097,500 25,646,250
Total 57,146,250 48,197,500 55,156,250

Q2 Sallary Allowance 15,500,000 17,600,000 13,760,000

Intereset Allowance 21,714,625 18,319,750 21,265,625
Total Salaries and Interest 37,214,625 35,919,750 35,025,625
Remaining Balance
Distribution 2,565,000 1,710,000 2,565,000
Total 39,779,625 37,629,750 37,590,625

Q3 Sallary Allowance 15,500,000 17,600,000 13,760,000

Intereset Allowance 19,477,962 21,362,975 17,519,062
Total Salaries and Interest 34,977,962 38,962,975 31,279,062
Remaining Balance
Distribution 28,323,750 18,882,500 28,323,750
Total 63,301,712 57,845,475 59,602,812
 Laporan perubahan modal kepemilikan
Equipment Printed Machine Building
Book Value 67,500,000 120,000,000 155,000,000
Market Value 52,500,000 85,000,000 120,000,000
Goodwill 15,000,000 35,000,000 35,000,000
Jonathan 9,000,000 17500000
Aldi 6,000,000 14000000
Anggi 21000000 17500000

Laporan Modal Persekutuan

Jonathan Aldi Anggi
Modal Awal 75,000,000 80,000,000 65,000,000
Ditambah investasi 120,000,000 155,000,000 112,500,000
Dikurangi Penarikan (35,000,000) (100,000,000) (20,000,000)
Total modal disetor 160,000,000 135,000,000 157,500,000

Jurnal Selama Tahun 2018

Keterangan Debit
Pembentukan
Cash 220,000,000
Equipment 52,500,000
Printed Machine 85,000,000
Bulding 120,000,000
Computer 40,000,000
Bank Loan
Jonathan's Capital
Aldi's Capital
Anggi's Capital

Q1 Income Summary 160,500,000

Jonathan's Capital
Aldi's Capital
Anggi's Capital
Q2 Income Summary
Jonathan's Capital
Aldi's Capital
Anggi's Capital
Q3 Income Summary
Jonathan's Capital
Aldi's Capital
 Anggi's Capital
Goodwill 90,000,000
Laba Bersih 205,750,000
973,750,000
 Market Value
Jonathan Aldi Anggi
75,000,000 80,000,000 65,000,000
52,500,000

85,000,000

120,000,000

 40,000,000

(65,000,000)
160,000,000 135,000,000 157,500,000

Q2 Q3
115,000,000 180,750,000

Total
46,860,000
45,250,000
92,110,000
68,390,000
160,500,000
160,500,000

46,860,000
61,300,000
108,160,000
6,840,000
115,000,000
115,000,000

46,860,000
58,359,999
105,219,999
75,530,001
180,750,000
180,750,000
Computer Total
45,000,000
40,000,000
5,000,000
3000000 29,500,000
2000000 22,000,000
38,500,000

Total
220,000,000

(155,000,000)
452,500,000

Kredit

65,000,000
160,000,000
135,000,000
157,500,000

57,146,250
48,197,500
55,156,250

39,779,625
37,629,750
37,590,625

63,301,712
57,845,475
59,602,812

973,750,000