Akuntansi keuangan-lanjutan-1

Akuntansi keuangan lanjutan 1 PERSEKUTUAN: Pembentukan dan Operasi Oleh: Elvia Ivada

Pengertian Persekutuan ,[object Object],[object Object]

Persekutuan Firma ,[object Object]

Persekutuan Komanditer ,[object Object]

Unsur Pokok Persekutuan yaitu ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Ketentuan di dalam Perjanjian Persekutuan ,[object Object]

Isi perjanjian (antara lain) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Karakteristik Utama Persekutuan ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Mutual Agency ,[object Object]

Limited Life ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Un Limited Liability ,[object Object]

Ownership of an Interest in a Partnership ,[object Object]

Participating In Partnership Profit ,[object Object]

Pembentukan Persekutuan Firma ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Akuntansi Dalam Persekutuan ,[object Object],[object Object],[object Object],[object Object],[object Object]

Rekening “ Modal ” ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Rekening “ prive ” ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Rekening “ Utang Kepada Sekutu ” ,[object Object],[object Object],[object Object]

Rekening ‘ Piutang Kepada Sekutu ” ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],Rp. xxxxx Rp. xxxxx Aktiva (Debit) Modal Pesero (Kredit) Kredit Debit Ref Uraian Tgl

Misalnya.. Rp. Xxxxx Rp. xxxx Rp. Xxxx Rp. Xxxx Rp. xxxx Kas Piutang Dagang Persediaan Peralatan Modal Ali Kredit Debit Ref Uraian Tgl

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Firma baru, semua anggota menyetor asset ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Firma didirikan dari perusahaan perseorangan, dan anggota lain tidak punya usaha. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Toko Jaya Neraca Per. 1 Januari 2007 (dalam ribuan) Rp. 700.000. Rp. 700.000. ,[object Object],Hutang Dagang Modal Tn. Hamid Rp. 50.000. Rp. 150.000. Rp. 200.000. Rp. 30.000. Rp. 300.000. (Rp. 30.000.) Kas Piutang Dagang Persediaan brng Perlengkapan Peralatan Akum Penyusutan

Firma didirikan dari beberapa usaha perseorangan ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Akuntansi keuangan-lanjutan-1

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