1.

Saat para partner menyetor

Perhitungan
Michelle Devina Total
Cash 400,000 200,000 600,000
Land 3,600,000 5,800,000 9,400,000
Truck 4,000,000 4,000,000
Computer 2,000,000 2,000,000
Inventory 2,000,000 2,000,000
Total 10,000,000 8,000,000
Jurnal
Cash 600,000
Land 9,400,000
Truck 4,000,000
Computer 2,000,000
Inventory 2,000,000
Michelle, Capital 10,000,000
Devina, Capital 8,000,000

2. Saat para partner menyetor dan sepakat bahwa walaupun jumlah asset yang disetor berbeda, tetapi mereka sepakat ke
a. Pendekatan bonus (18.000.000/2= 9.000.000)
Michelle, Capital 1,000,000
Devina, Capital 1,000,000

b. Pendekatan goodwill
Michelle, Capital 10.000.000 / 50% 20,000,000 (fair value dari partnership)
Devina, Capital 8.000.000 / 50% 16,000,000

Devina's 50% (20.000.000) 10,000,000

yang disetor Devina 8,000,000
2,000,000
Jurnal
Goodwill 2,000,000
Devina, Capital 2,000,000
etapi mereka sepakat kepemilikannya sama
 Rama Shinta Lesmana
Modal, 1 Januari 2016 200,000 125,000 75,000
Penambahan (pengambilan)
1-Jul-16 30,000 - 20,000
1-Oct-16 - 15,000 10,000 15000
Weighted average capital 211,250 117,500 78,750

SKEDUL PENGALOKASIAN NET INCOME

Total Rama Shinta Lesmana
Net Income $ 220,000
Salary allowance $ -22,000 $ 12,000 $ 10,000
Bonus Allowance $ -20,000 $ 20,000
Interest Allowance $ -40,750 $ 21,125 $ 11,750 $ 7,875
Subtotal $ 137,250
Ratio (dibagi rata) $ -137,250 $ 45,750 $ 45,750 $ 45,750
Allocated net income $ - $ 98,875 $ 67,500 $ 53,625

JURNAL PENUTUP
Income Summary $ 220,000
Rama, Capital $ 98,875
Shinta, Capital $ 67,500
Lesmana, Capital $ 53,625
 RINCIAN WEIGHTED-AVERAGE CAPITAL
Rama 200,000 6 bulan 1,200,000
230,000 3 bulan 690,000
215,000 3 bulan 645,000
2,535,000
weighted average capital 211,250

Rama 125,000 6 bulan 750,000

105,000 3 bulan 315,000
115,000 3 bulan 345,000
1,410,000
weighted average capital 117,500

Rama 75,000 9 bulan 675,000

90,000 3 bulan 270,000
945,000
weighted average capital 78,750

PERHITUNGAN BONUS
Bonus = 10% x ($220.000-Bonus)
Bonus = $22.000- 10% Bonus
110% Bonus = $22.000
Bonus = $22.000 / 110%
Bonus = $20.000