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AKL1-06-Persekutuan pertukaran aset

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• METODE GOODWILL :<br />

TOTAL MODAL SEKUTU LAMA DAN BARU = Rp 13.000.000 x 100/25<br />

= Rp 52.000.000,-<br />

TOTAL MODAL SEKUTU LAMA DAN BARU YG DISETO = Rp 50.000.000,-<br />

GOODWILL UNTUK SEKUTU LAMA = Rp 2.000.000,-<br />

JURNAL MASUKNYA SEKUTU DIAH :<br />

KAS Rp 13.000.000,- -<br />

GOODWILL 2.000.000,- -<br />

MODAL ANI - Rp 400.000,-<br />

MODAL BELA - 600.000,-<br />

MODAL CICI - 1.000.000,-<br />

MODAL DIAH - 13.000.000,-<br />

RASIO PEMBAGIAN LABA RUGI YG BARU = 10,4 : 12,6 : 16 : 13<br />

Meri Yani, SE,M.Si,Ak,CA ; UNES-AAI;Padang-<strong>AKL1</strong>-<strong>06</strong>-<strong>Persekutuan</strong> 56

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