AKL1-06-Persekutuan pertukaran aset
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Pada tahun 20x2 Firma Zani memperoleh laba sebesar Rp<br />
81.900.000,-<br />
Perhitungan modal rata-rata :<br />
Nama Tanggal Saldo Bulan Jumlah<br />
Sekutu<br />
Zali 1/1 - <strong>06</strong> Rp 30.000.000 3 Rp 90.000.000,-<br />
1/4 - <strong>06</strong> 33.000.000 5 165.000.000,-<br />
1/9 - <strong>06</strong> 37.500.000 4 150.000.000,-<br />
12 Rp 405.000.000<br />
Nia 1/1 - <strong>06</strong> Rp 40.000.000 4 Rp 160.000.000,-<br />
1/5 - <strong>06</strong> 32.500.000 3 97.500.000,-<br />
1/8 - <strong>06</strong> 26.500.000 3 79.500.000,-<br />
1/11 - <strong>06</strong> 38.500.000 2 77.000.000,-<br />
12 Rp 414.000.000<br />
Meri Yani, SE,M.Si,Ak,CA ; UNES-AAI;Padang-<strong>AKL1</strong>-<strong>06</strong>-<strong>Persekutuan</strong> 32
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