AKL1-06-Persekutuan pertukaran aset
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B.Laba-rugi berdasarkan rasio<br />
Pada contoh nomor 1. Pembagian laba rugi<br />
berdasarkan rasio, Marni : Arif : Norman = 3 : 1: 5<br />
Jurnal :<br />
Modal Marni Rp 9.000.000,- -<br />
Modal Arif Rp 3.000.000,- -<br />
Modal Norman Rp 15.000.000,- -<br />
Ikhtisar laba-rugi Rp 27.000.000,-<br />
Marni = 3/9 x Rp 27.000.000,-<br />
Arif = 1/9 x Rp 27.000.000,-<br />
Norman = 5/9 x Rp 27.000.000,-<br />
Meri Yani, SE,M.Si,Ak,CA ; UNES-AAI;Padang-<strong>AKL1</strong>-<strong>06</strong>-<strong>Persekutuan</strong> 25