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AKL1-06-Persekutuan pertukaran aset

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ad.4. Laba rugi dibagi menurut rasio modal rata-rata periode<br />

fiskal :<br />

Firma Zani membagi laba-rugi berdasarkan perbandingan saldo<br />

modal rata-rata periode fiskal. Perkiraan buku besar modal sekutu<br />

terdiri dari :<br />

Modal Zali<br />

Tanggal Keterangan Debit Kredit Saldo D / K<br />

(Rp) (Rp) (Rp)<br />

1/1 - <strong>06</strong> saldo - - (30.000.000,-)<br />

1/4 - <strong>06</strong> investasi - 3.000.000,- (33.000.000,-)<br />

1/9 - <strong>06</strong> investasi - 4.500.000,- (37.500.000,-)<br />

Meri Yani, SE,M.Si,Ak,CA ; UNES-AAI;Padang-<strong>AKL1</strong>-<strong>06</strong>-<strong>Persekutuan</strong> 30

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