Perlakuan Akuntansi Akuntansi pada Saat Perubahan Kepemilikan & Disolusi Persekutuan OLEH : AKUNTANSI EKSEKUTIF H ANGGOTA KELOMPOK 3 1. 2. 3. 4. 5.
PUTU PUTU AGUS AGUS SAP SAPUT UTRA RA NI PUTU PUTU SUARNI SUARNIT TA DEWI DEWI NI WA WAYAN RIAN KUMARANTI KUMARANTINI NI NI KADEK KADEK DWI DWI INDAH INDAH PRA PRATIW TIWII NI KOM KOMAN ANG G SRI SRI NING NINGSIH SIH
UNIVERSITAS MAHASARASWATI TAHUN 2016
Perubahan Kepemilikan Persekutuan Ma!"#$a %"!&! 'a(! a&a! )%#*!#+!(a# +,(, %"!&! -aa a&a! %#,#**a-#$a %"!&! -aa a"a# %#*a",'a&"a# +,/-!, )%'!'a(a# )%(%"!&!a#. T%&a), +,/-!, &,+a" %-a-! &%(a+, +%#*a# '%(%#&,#$a /)%(a, )%(%"!&!a# a&a! '%(%#&,#$a !aa +a# a"!#&a#, )%(%"!&!a#. D,/-!, )%(%"!&!a# %#!(!& U#+a#*!#+a#* a+a-a )%(!'aa# )a+a !'!#*a# %"!&! "%&,"a a+a %"!&! $a#* &,+a" -a*, &%(-,'a& +a-a %#a-a#"a# !aa $a#* '%('%+a +%#*a# )%#$%-%a,a# ,#+,#* !) !aa &%(%'!& 7a*,a# 28 U#+a#*!#+a#*. K%&,"a )%(%"!&!a# %9a(a !"! (%, +,+,/-!, 'a," +%#*a# a!"#$a %"!&! 'a(! a&a! +%#*a# )%#*!#+!(a# +,(, a&a! %#,#**a-#$a %"!&! -aa !a&! )%(a#,a# )%(%"!&!a# 'a(! )%(-! +,'!a& !#&!" "%-a#!&a# !aa )%(%"!&!a#. P%(&a#$aa# !#9!a)a"a a"&,;a +a(, !aa )%(%"!&!a# $a#* %+a#* '%(-a#*!#* a(! +,(%;a-!a,. A+a )%#+a)a& $a#* %#*a&a"a# "a(%#a +,/-!, (%, %#*%#&,"a# )%(%"!&!a# -aa %-!(! a"&,;a $a#* +,&(a#<%( "% )%(%"!&!a# 'a(! a(! +,(%;a-!a, +%#*a# 9a(a $a#* aa %)%(&, ,"a a"&,;a +,!a- "% )%(!aaa# -a,#.P%#+a)a& -a,# %#*a&a"a# )%(!'aa# +a-a "%)%,-,"a# )%(%"!&!a# &,+a" aa +%#*a# )%,#+aa# )%%*a#* aa(# +a-a !a&! )%(!aaa# +a# 'aa )%#!a-a# )(,'a+, "%)% ,-,"a# )(,'a+, &,+a" %%(-!"a# (%;a-!a, "%a&!a# !aa. K%+!a )a#+a#*a# &%(%'!& %)!#$a, #,-a, a,#*a,#*.P%#+%"a&a# )%#,-a,a# "%'a-, %#*a9! )a+a )(/%+!( *//+,-- %+a#*"a# )%#+%"a&a# &a#)a )%#,-a,a# "%'a-, %#*a9! )a+a )(/%+!( '/#!. P%(%"!&!a# &,+a" +, +,/-!, ,"a %"!&! %#$%(a"a# "%)%,-,"a##$a +a-a )%(%"!&!a# "%)a+a ),a" "%&,*a "a(%#a )%#$%(aa# ,#, %#+,(, &,+a" %#*!'a !'!#*a# a#&a( %"!&!. A)a',-a , )%#%(,a &,+a" %#a+, %"!&! )%(!'aa# a&!a&!#$a $a#* +,'!&!"a# )a+a '!"! )%(%"!&!a# a+a-a &(a#<%( /+a- %"!&! $a#* %'%(, "% , )%#%(,a. S%"!&! 'a(! +a)a& +,&%(,a +%#*a# "%%)a"a&a# '%(aa a#&a(%"!&! -aa.P%(%"!&!a# -aa +,+,/-!, +a# )%(a#,a# $a#* 'a(! +,)%(-!"a# !#&!" /)%(a, )%(%"!&!a# %-a#!$a. =,"a &,+a" a+a )%(a#,a# $a#* 'a(! a"a %-!(! -a'a +a# (!*, +a-a )%(%"!&!a# $a#* 'a(! +,'a*, %9a(a %(a&a. S%%/(a#* ',a %#a+, %"!&! +a-a %'!a )%(%"!&!a# $a#* &%-a '%(a-a# +%#*a# 9a(a %'%-, "%)%,-,"a# a&! a&a! -%', %"!&! -aa +%#*a# )%(%&!!a# %-!(! %"!&! -aa $a#* -a,# a&a! +%#*a# 9a(a %#*,#;%&a,"a# %!-a !a#* a&a! !'%( +a$a "% +a-a )%(%"!&!a#. U#&!" "%+!a 9a(a &%(%'!& '!"! )%(%"!&!a# ),a" "%&,*a %'%-, "%)%,-,"a# -a#*!#* +a(, %"!&! -aa &a), ,a %#%(,a !'%( +a$a 'a(! aa& ),a" "%&,*a %#a+, %"!&! %-a-!, ,#;%&a, -a#*!#* +a-a )%(%"!&!a#. ),a" "%&,*a %'%-, "%)%,-,"a# -a#*!#* +a(, %"!&! -aa &a), ,a %#%(,a !'%( +a$a 'a(! aa& ),a" "%&,*a %#a+, %"!&! %-a-!, ,#;%&a, -a#*!#* +a-a )%(%"!&!a#.
1 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
Pembelian Kepemilikan Dari Sekutu Lama D%#*a# )%(%&!!a# +a(, %-!(! %"!&! $a#* a+a %"!&! 'a(! +a)a& +,&%(,a a!" "% +a-a )%(%"!&!a# +%#*a# %'%-, "%)%,-,"a# -a#*!#* +a(, %"!&! -aa. P%(%"!&!a# -aa +, +,/-!, '!"! )%(%"!&!a# +,&!&!) +a# )%(a#,a# $a#* 'a(! +,*!#a"a# !#&!" "%*,a&a# /)%(a, )%(%"!&!a# %-a#!$a. A)a',-a )%(",(aa# /+a- +,aa"a# +%#*a# (a,/ )%'a*,a# -a'a (!*, %'%-! +a# %!+a a!"#$a %"!&! 'a(! a"&,;a '%(, +a(, )%(%"!&!a# -aa !#*",# +,#,-a, %9a(a '%#a(. M,a-#$a T,a# +a# T!a# a+a-a %"!&! +%#*a# a-+/ /+a- a,#*a,#* R)50.000.000 +a# %(%"a %'a*, -a'a (!*, %9a(a %(a&a. Ta#/% %'%-, %&%#*a "%)%,-,"a# T,a# %'%a( R) 25.000.000. )%(%"!&!a# $a#* 'a(! T,a# T!a# +a# Ta#/% &%(+,(, +a(, T,a# +a# T!a# a,#*a,#* %,-,", 25> "%)%,-,"a# +a-a /+a- +a# -a'a )%(%"!&!a# 'a(!. A$a& !(#a- $a#* a(! +,'!a& !#&!" %#9a&a& &(a#a", "%)%,-,"a# T,a# "% Ta#/% a+a-a: M/+a- T,a# R) 25.000.000 M/+a- Ta#/% R) 25.000.000 M%#9a&a& a!"#$a Ta#/% "% +a-a )%(%"!&!a# +%#*a# %'%-, %&%#*a "%)%,-,"a# T,a# Pa+a "a! ,#, /+a- +a# "%)%,-,"a# +,aa"a# %'%-! +a# %!+a a!"#$a Ta#/% +a# '!"&, '!"&, %#*,#+,"a,"a# 'aa a"&,;a '%(, +a(, )%(%"!&!a# -aa +,#,-a, %9a(a '%#a(. Ya,&! )%'a$a(a# Ta#/%
R) 25.000.000 !#&!" 25> "%)%,-,"a# +a-a /+a- +a# )%#+a)a&a#
)%(%"!&!a# $a#* a"a# +a&a#* %#*,)-,"a,"a# #,-a, &/&a- )%(%"!&!a# R) 100.000.000 R) 25.000.000?025.Ka(%#a a"&,;a '%(, )%(%"!&!a# -aa +,9a&a& %'%a( R) 100.000.000 a"a )%#,-a,a# !-a#* &,+a" +,)%(-!"a#.
2 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
Investasi Dalam Persekutuan Yang Telah Ada S%"!&! 'a(! +,&%(,a +a-a )%(%"!&!a# 'a," %-a-!, ,#;%&a, "a a&a! a"&,;a -a,#%'aa "-,%# a&a! 'a"a& ,#+,;,+! !#&!" "%!#&!#*a# )%(%"!&!a# +, aa %#+a&a#*. P%(%"!&!a# -aa %9a(a (%, +,+,/-!, +a# ,#;%&a, %"!&! 'a(! +,9a&a& '%(+aa("a# ,, )%(a#,a# )%(%"!&!a# $a#* 'a(!. A)a',-a !-a $a#* +, ,#;%&a,"a# /-% %"!&! 'a(! %#*,)-,"a,"a# 'aa )%(%"!&!a# -aa %,-,", #,-a, a"&,;a $a#* &,+a" &%(9a&a& )%#,-a,a# &/&a- a&a !aa 'a(! $a#* '%(+aa("a# ,#;%&a, %"!&! 'a(! 9!"!) '%(a-aa#. A)a',-a "%)%,-,"a# $a#* +,'%(,"a# "%)a+a %"!&! 'a(! -%', '%a( +a(, !-a $a#* +, ,#;%&a,"a##$a +a# a"&,;a '%(!!+ )%(%"!&!a# -aa +,9a&a& )a+a #,-a, aa(#$a a"a a+a ,)-,"a, 'aa %"!&! 'a(! %'aa *//+,-- "% +a-a )%(%"!&!a#. Investasi Persekutuan pada Nilai Buku
Sa#&, +a# I#+(a %,-,", a-+/ /+a- @ R). 30.000.000 %'a*, -a'a aa (a&a. M%(%"a %)a"a& !#&!" %#%(,a Sa+*!#a !#&!" 1?3 "%)%,-,"a# +a# )%'a*,a# -a'a )%(%"!&!a# 'a(! Sa#&, I#+(a +a# Sa+*!#a +%#*a# %'a$a( "a R). 30.000.000. I#;%&a, Sa+*!#a +,9a&a& )a+a '!"! )%(%"!&!a# : Ka
R). 30.000.000 M/+a- Sa+*!#a
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Aktiva Persekutuan Dinilai lang !"ood#ill untuk Sekutu Lama$
A!,"a# Sa#&, +a# I#+(a %,-,", a-+/ @ R).30.000.000 +a# %'a*, -a'a aa (a&a %)a"a& !#&!" %#%(,a Sa+*!#a !#&!" 1?3 "%)%,-,"a# +a-a /+a- +a# -a'a )%(%"!&!a# 'a(! +%#*a# %#*,#;%&a,"a# "a R).40.000.000. Sa+*!#a %&!! !#&!" %#*,#;%&a,"a# R). 40.000.000 !#&!" 1?3 "%)%,-,"a# +a-a R).60.000.000 a"&,;a &%(9a&a& +,&a'a ,#;%&a,#$a R). 40.000.000 a"&,;a R).100.000.000 a"a a+a ,)-,"a, 'aa )%(%"!&!a# -aa %,-,", #,-a, a"&,;a &a" &%(9a&a&. T/&a- a"&,;a +a(, )%(%"!&!a# 'a(! R).120.000.000 +a# #,-a, a"&,;a &a" &%(9a&a& %#a+, R).20.000.000 #,-a, -%', +a(, &/&a- a"&,;a R).120.000.000 +,"!(a#*, a"&,;a &%(9a&a& R).60.000.000 +,&a'a ,#;%&a, 'a(! R). 40.000.000. ,"a a"&,;a +,#,-a, !-a#* !(#a-#$a :
3 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
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Aktiva Persekutuan tidak Dinilai lang !Bonus untuk Sekutu Lama$
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4 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
Saldo %odal +a-a R,'!a#
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Aktiva Persekutuan Dinilai lang !"ood#ill untuk Sekutu Baru$
A!,"a# Sa#&, +a# I#+(a %#%(,a Sa+*!#a "% +a-a )%(%"!&!a# !#&!" 42> "%)%,-,"a# +a-a /+a- +a# -a'a +%#*a# ,#;%&a, R).40.000.000. A+a ,)-,"a, 'aa Sa+*!#a %'aa *//+,-- "% +a-a )%(%"!&!a#. Sa#&, +a# I#+(a a(! % &!! %'%(,"a# Sa+*!#a 42> "%)%,-,"a# +a-a R).60.000.000 a"&,;a &%(9a&a& +,&a'a ,#;%&a,#$a R).40.000.000 42> B R).100.000.000 C R).42.000.000 "a(%#a %(%"a %#*a(a)"a# &/&a- "/#&(,'!, Sa+*!#a %-%',, ,#;%&a, "a#$a. =!(#a- Ma!"#$a Sa+*!#a : Ka
R).40.000.000
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5 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
Aktiva Persekutuan tidak Dinilai lang !Bonus untuk Sekutu Baru$
T/&a- a"&,;a +a(, )%(%"!&!a# R). 100.000.000 +a# 42> "%)%,-,"a# Sa+*!#a %'%a( R). 42.000.000. )%('%+aa# %'%a( R). 2.000.000 a#&a(a "(%+,& /+a- Sa+*!#a +a# ,#;%&a,#$a R).40.000.000 +,a#**a) '/#! !#&!" Sa+*!#a. Ka(%#a a"&,;a )%(%"!&!a# &,+a" +,#,-a, !-a#* a"a "%-%',a# R).2.000.000 $a#* +,"(%+,& "% )%(",(aa# Sa+*!#a a(! +,"!(a#*"a# !*a "% )%(",(aa# /+a- Sa#&, +a# I#+(a %!a, +%#*a# (a&,/ )%'a*,a# -a'a (!*, -aa. Ma!"#$a Sa+*!#a "%+a-a )%(%"!&!a# +%#*a# %#**!#a"a# )(/%+!( '/#! : Ka
R). 40.00.000
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6 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
Dasar Penilaian lang
P(/%+!( )%#,-a,a# !-a#* ? *//+,-- +a# &a#)a )%#,-a,a# !-a#* ? '/#! %(!)a"a# )%#+%"a&a# a-&%(#a&,< !#&!" %#9a&a& )%(!'aa# +a-a "%)%,-,"a# )%(%"!&!a# %-a-!, ,#;%&a, -a#*!#* )a+a )%(%"!&!a# $a#* &%-a a+a. A+a)!# a#a-,,#$a : a. ,"a ,#;%&a, %"!&! 'a(! sama dengan /+a- $a#* +,"(%+,&"a# )a+a %"!&! 'a(! maka &,+a" a+a '/#! a&a! *//+,-- '. ,"a ,#;%&a, %"!&! 'a(! lebih besar dari /+a- $a#* +,"(%+,&"a# )a+a %"!&! 'a(! maka '/#! )a+a %"!&! -aa a&a! *//+,-- ,"a a"&,;a +,#,-a, !-a#* 9. ,"a ,#;%&a, %"!&! 'a(! lebih keil dari /+a- $a#* +,"(%+,&"a# )a+a %"!&! 'a(! maka '/#! "%)a+a %"!&! 'a(! a&a! *//+,-- ,"a a"&,;a +,#,-a, !-a#* Ka(%#a !-a /+a- )%(%"!&!a# -aa &,+a" %'%(,"a# +aa( !#&!" )%#,-a,a# !-a#* /+a%"!&! -aa %&,a) )%#,-a,a# !-a#* $a#* '%(!'!#*a# +%#*a# /+a- %"!&! -aa a(! +,+aa("a# )a+a ,#;%&a, %"!&! 'a(!.
Disolusi Persekutuan Karena %eninggal Atau Pengunduran Diri P%*!#+!(a# +,(, a&a! %#,#**a-#$a %"!&! +a(, %'!a )%(%"!&!a# $a#* %+a#* '%(a-a# %#+,/-!, )%(%"!&!a# -aa +a# +,)%(-!"a# )%#*a&!(a# +%#*a# %"!&! $a#* %#*!#+!("a# +,(, a&a! +%#*a# a",- +a(, %"!&! $a#* %#,#**a-. S%"!&! $a#* %#*!#+!("a# +,(, a&a! a",- %"!&! $a#* %#,#**a- a"a# %#+a)a&"a# a" "%)%,-,"a##$a )a+a aa& +,/-!, +,-a"!"a# +a# aa %)%(&, "(%+,&!( ',aa a"a# %#%(,a !-a $a#* aa +%#*a# #,-a, "%)%,-,"a##$a +,&a'a '!#*a +a(, )%(%"!&!a#. P%'!"!a# )%(%"!&!a# !*a a(! +,&!&!) )a+a aa& )%#*!#+!(a# +,(, a&a! %#,#**a-#$a %"!&!. Da-a %#9a&a& )%#$%-%a,a# a",( ,"a %"!&! $a#* %#*!#+!("a# +,(, a&a! $a#* %#,#**a- %#%(,a %!a, +%#*a# !-a a-+/ /+a- a",(#$a a$a& !(#a- $a#* +,)%(-!"a# ,a-a %#*!(a#*"a# )%(",(aa# /+a-#$a +a# %#*"(%+,& "a. Ta), "a-a! %#%(,a -%', '%a( a&a! -%', "%9,- +a(,)a+a a-+/ /+a- a",(#$a 9a(a )%#,-a,a# !-a#* *//+,-- +a# 9a(a &a#)a )%#,-a,a# !-a#*?'/#! %'%(,"a# a-&%(#a&,< a"!#&a#, !#&!" )%#$%-%a,a#.
7 |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan
Da<&a( P!&a"a &&):??'-/**%(,(a.'-/*)/&.9/.!"?2013?0?)%(%"!&!a#11.&&&):??-/-$%(#aa&,85.'-/*)/&.9/.!"?2012?11?a"!#&a#,-a#!&a#.&htps://waroskampus.fles.wordpress.com/2013/09/akl-2-bahasperubaha!-pem"l"ka!-#a.doc.
$ |P e r l a k u a n A k u n t a n s i p a d a S a a t P e r u b a h a n K e p e m i l i k a n
&Disolusi Persekutuan