AKL1-06-Persekutuan pertukaran aset
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METODE GOODWILL :<br />
SELISIH = Rp 8.000.000,-<br />
GOODWILL = Rp 8.000.000,- : 40% = 20.000.000<br />
PARA SEKUTU MODALNYA BERKURANG SBB:<br />
- JAKA = 30 % x 20.000.000,- = Rp 6.000.000,-<br />
- ANA = 30% x 20.000.000,- = Rp 6.000.000,-<br />
- MERY = 40% x 20.000.000,- = Rp 8.000.000,-<br />
JURNALNYA :<br />
MODAL JAKA Rp 6.000.000,- -<br />
MODAL ANA Rp.6.000.000,- -<br />
MODAL MERY Rp.8.000.000,- -<br />
GOODWILL - Rp 20.000.000,-<br />
MODAL MERY Rp 52.000.000,- -<br />
KAS - Rp 52.000.000,-<br />
Meri Yani, SE,M.Si,Ak,CA ; UNES-AAI;Padang-<strong>AKL1</strong>-<strong>06</strong>-<strong>Persekutuan</strong> 65