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Tugas Minggu 3

This document summarizes the liquidation of a partnership. It shows: 1) The distribution of cash and non-cash assets to partners based on their capital percentages of 20%, 10%, 50%, and 20%. 2) A schedule of potential losses from non-cash assets that would reduce partner capital distributions. 3) The final capital balances distributed to each partner after accounting for losses - Dee received $85,000, Ema $37,667, Lyn $0, and Geo $9,000.

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Elsha Fitri
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214 views9 pages

Tugas Minggu 3

This document summarizes the liquidation of a partnership. It shows: 1) The distribution of cash and non-cash assets to partners based on their capital percentages of 20%, 10%, 50%, and 20%. 2) A schedule of potential losses from non-cash assets that would reduce partner capital distributions. 3) The final capital balances distributed to each partner after accounting for losses - Dee received $85,000, Ema $37,667, Lyn $0, and Geo $9,000.

Uploaded by

Elsha Fitri
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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tanggal keterangan cash inventories equipment-net

31-Dec saldo sebelum liquidasi Rp 100,000 Rp 20,000 Rp 60,000


penjualan aset non kas
Rp 65,000 Rp (20,000) Rp (60,000)
dan distribusi kerugian
Rp 165,000 Rp - Rp -
loan to jamal Rp (10,000)
Rp 155,000
dana darurat Rp (10,000)
Rp 145,000
pembayaran utang Rp (10,000)
Rp 135,000
Rp (135,000)
Rp (130,000)
Rp (65,000)

penjualan aset non kas


cash Rp 65,000
jamal capital Rp 19,500
abdul capital Rp 26,000
mira capital Rp 19,500
aset non kas Rp 130,000

loan to jamal
loan to jamal Rp 10,000
cash Rp 10,000

pembayaran utang
utang usaha Rp 10,000
kas Rp 10,000

mendistribusikan kas ke sekutudalam likuidasi akhir


modal jamal Rp 40,500
modal abdul Rp 54,000
modal mira Rp 40,500
kas Rp 135,000
30% 40% 30%
other assets loan to jamal acc.payable jamal cap abdul cap mira cap
Rp 50,000 Rp 10,000 Rp 10,000 Rp 60,000 Rp 100,000 Rp 70,000
Rp (50,000) Rp (19,500) Rp (26,000) Rp (19,500)

Rp - Rp 40,500 Rp 74,000 Rp 50,500


Rp (10,000)
Rp - Rp 40,500 Rp 74,000 Rp 50,500
Rp (3,000) Rp (4,000) Rp (3,000)
Rp 37,500 Rp 70,000 Rp 47,500
Rp (10,000)
Rp - Rp 37,500 Rp 70,000 Rp 47,500
Rp (40,500) Rp (54,000) Rp (40,500)
Rp (3,000) Rp 16,000 Rp 7,000
Rp 30,000
cash acc receivable inventory
balance 1 jan Rp 200,000 Rp 56,000 Rp 142,000
jan profit or loss
half of the receivables Rp 28,000 Rp (28,000)
inventory sale Rp 45,000 Rp (45,000)
land sale Rp 250,000
Rp 523,000 Rp 28,000 Rp 97,000
priority liability Rp (400,000)
contigent Rp (20,000)
61000 Rp 103,000
pay loan of dee
30
pay of liability

Rp 648,000
Rp 395,000
Rp 495,000
Rp (20,000)
Rp (400,000)
Rp 75,000
Rp -
Rp 45,000
20% 10% 50%
equipment land loan to dee prioroty liabilitie dee cap ema cap lyn cap
Rp 300,000 Rp 150,000 Rp 20,000 Rp 400,000 Rp 170,000 Rp 80,000 Rp 140,000

Rp (6,000) Rp (3,000) Rp (15,000)


Rp (250,000) Rp 20,000 Rp 10,000 Rp 50,000
Rp 100,000 Rp 20,000 Rp 400,000 Rp 184,000 Rp 87,000 Rp 175,000
Rp (400,000)
Rp (4,000) Rp (2,000) Rp (10,000)
- Rp 20,000 Rp - Rp 180,000 Rp 85,000 Rp 165,000
dee, ema, lyn,geo
statement of partnership liquidation
20% for the period januari 1,2011
geo capi cash non cash assets
Rp 78,000 balance 1 jan Rp 200,000 Rp 648,000
jan profit or loss
half of the receivables Rp 28,000 Rp (28,000)
Rp (6,000) inventory sale Rp 45,000 Rp (75,000)
Rp 20,000 land sale Rp 250,000 Rp (150,000)
Rp 92,000 Rp 523,000 Rp 395,000
payment of dee
Rp (4,000)
Rp 88,000 pre distribution balnce

kerugian atas penjualan inventory Rp 30,000


keuntungan penjualan tanah Rp 100,000

Rp (128,000)

20%
schedule of safe payments possible loss dee cap
Rp 395,000 Rp 164,000
Rp (79,000)
Rp 85,000
possible loss of noncash assets Rp 20,000 Rp (4,000)
Rp 81,000
possible loss from lyn Rp (13,000)
Rp 68,000
Rp (2,667)
Rp 65,333

cash available Rp 523,000


account payable Rp (400,000)
contigenties Rp (20,000)
available to partner Rp 103,000
dee, ema, lyn,geo
statement of partnership liquidation
20% 10% 50% 20%
loan to dee prioroty liabilitie dee cap ema cap lyn cap geo capi
Rp 20,000 Rp 400,000 Rp 170,000 Rp 80,000 Rp 140,000 Rp 78,000

Rp (6,000) Rp (3,000) Rp (15,000) Rp (6,000)


Rp 20,000 Rp 10,000 Rp 50,000 Rp 20,000
Rp 20,000 Rp 400,000 Rp 184,000 Rp 87,000 Rp 175,000 Rp 92,000
Rp (20,000) Rp (20,000)
Rp - Rp 164,000 Rp 87,000 Rp 175,000 Rp 92,000

30% 50%

10% 50% 20%


ema cap lyn cap geo cap
Rp 87,000 Rp 175,000 Rp 92,000
Rp (39,500) Rp (197,500) Rp (79,000)
Rp 47,500 Rp (22,500) Rp 13,000
Rp (2,000) Rp (10,000) Rp (4,000)
Rp 45,500 Rp (32,500) Rp 9,000
Rp (6,500) Rp 32,500 Rp (13,000)
Rp 39,000 Rp - Rp (4,000)
Rp (1,333)
Rp 37,667
gill equity
Rp 150,000
loan to hal
Rp 150,000
ratio 40%

schedule of assumed loss absorptions


gill equity
Rp 150,000

375000

25000
12500
17500
hal equity lan equity joe equity
Rp 160,000 Rp 50,000 Rp 55,000
Rp (10,000) 100%
Rp 150,000 Rp 50,000 Rp 55,000 Rp 300,000 Rp 300,000 Rp 100,000
30% 20% 10% Rp 120,000

hal equity lan equity joe equity


Rp 150,000 Rp 50,000 Rp 55,000

37500 45000
37500
Rp 110,000

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