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AKL1-06-Persekutuan pertukaran aset

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Contoh :<br />

Tuan Ali , Tuan Badu dan Tuan Cory membentuk persekutuan . Tuan Ali menyetor<br />

uang sebesar Rp. 15.000.000,-. Tuan Badu menyerahkan barang dagangan<br />

bernilai Rp. 20.000.000,- Tuan Cory menyumbangkan keahliannya di bidang<br />

Manajemen dan dinilai kemampuannya seharga Rp 5.000.000<br />

Jurnalnya :<br />

Kas Rp 15.000.000,-<br />

Barang Dagangan 20.000.000,-<br />

Goodwill 5.000.000,-<br />

Modal Ali Rp 15.000.000,-<br />

Modal Badu 20.000.000,-<br />

Modal Cory 5.000.000,-<br />

Meri Yani, SE,M.Si,Ak,CA ; UNES-AAI;Padang-<strong>AKL1</strong>-<strong>06</strong>-<strong>Persekutuan</strong> 13

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