Skema Jawapan Pembubaran Perkongsian

Latihan 1

Premis
Alatan
Stok
Penghutang
Bank

Rugi Realisasi
Bank

Rugi realisasi
Bank

Baki b/b
Realisasi
Realisasi

Akaun Realisasi
RM
25,000 Bank
2,600 Bank
8,830 Rugi Realisasi
1,790
Modal Lim
2,494
Modal Raju
40,714

Akaun Modal Lim

RM
1,076 Baki b/b
25,070
26,146

Akaun Modal Raju

RM
538 Baki b/b
12,535
13,073

Akaun Bank
RM
4,500 Realisasi
37,400 Pemiutang
1,700 Modal Lim
Modal Raju
43,600

RM
37,400
1,700
1,076
538
40,714

RM
26,146
26,146

RM
13,073
13,073

RM
2,494
3,501
25,070
12,535
43,600

Latihan 2

Premis
Stok
Bank

Rugi Realisasi
Bank

Rugi Realisasi
Bank

Baki b/b
Rugi Realisasi

Baki b/b
Realisasi
Modal Rajesh

Akaun Realisasi
RM
90,200 Bank
65,000 Rugi Realisasi
7,500
Modal Yati
Modal Swee Lan
Modal Rajesh
162,700

Akaun Modal Yati

RM
7,764 Baki b/b
52,236
60,000

Akaun Modal Swee Lan

RM
5,176 Baki b/b
34,824
40,000

Akaun Modal Rajesh

RM
552 Bank
2,588
3,140

Akaun Bank
RM
5,108 Realisasi
147,172 Pemiutang
3,140 Modal Yati
Modal Swee Lan
155,420

RM
147,172
7,764
5,176
2,588
162,700

RM
60,000
60,000

RM
40,000
40,000

RM
3,140
3,140

RM
7,500
60,860
52,236
34,824
155,420

Latihan 3

Kenderaan Bermotor
Alatan
Stok
Penghutang
Bank

Realisasi
Rugi Realisasi
Bank

Rugi Realisasi
Bank

Baki b/b
Realisasi
Realisasi

Akaun Realisasi
RM
20,000 Modal Liza
5,030 Bank
14,150 Bank
7,000 Rugi Realisasi
980
Liza
Seng
47,160

Akaun Modal Liza

RM
17,000 Baki b/b
3,870 Semasa Liza
7,390
28,260

RM
17,000
6,500
18,500
3,870
1,290
47,160

RM
28,000
260
28,260

Akaun Modal Seng

RM
1,290 Baki b/b
11,195 Semasa Seng
12,485

RM
12,000
485
12,485

Akaun Bank
RM
2,680 Pemiutang
6,500 Realisasi
18,500 Modal Liza
Modal Seng
27,680

RM
8,115
980
7,390
11,195
27,680

Latihan 4

Bangunan
Lengkapan
Stok
Penghutang
Bank

Akaun Realisasi
RM
125,000 Bank
12,800 Bank
34,150 Rugi Realisasi
7,936
Husin
2,500
Chee Heng
182,386

Rugi Realisasi
Bank

Rugi Realisasi
Bank

Baki b/b
Realisasi
Realisasi

Akaun Modal Husin

RM
2,150 Baki b/b
57,850
60,000

Akaun Modal Chee Heng

RM
4,300 Baki b/b
115,700
120,000

Akaun Bank
RM
13,353 Realisasi
168,500 Pemiutang
7,436 Gaji terakru
Modal Husin
Modal Chee Heng
189,289

RM
168,500
7,436
2,150
4,300
182,386

RM
60,000
60,000

RM
120,000
120,000

RM
2,500
12,639
600
57,850
115,700
189,289

Latihan 5

Van Bermotor
Lengkapan
Stok
Penghutang
Bank

Rugi Realisasi
Realisasi
Bank

Rugi Realisasi
Bank

Baki b/b
Realisasi
Realisasi

Akaun Realisasi
RM
25,000 Bank
6,300 Modal Farra
13,500 Bank
9,750 Realisasi
700 Rugi Realisasi
Farra
Halim
55,250

Akaun Modal Farra

RM
3,713 Baki b/b
21,000 Semasa Farra
6,837
31,550

Akaun Modal Halim

RM
1,857 Baki b/b
13,743 Semasa Halim
15,600

Akaun Bank
RM
4,400 Realisasi
21,200 Pemiutang
6,300 Modal Farra
Modal Halim
31,900

RM
21,200
21,000
6,300
1,180
3,713
1,857
55,250

RM
30,000
1,550
31,550

RM
15,000
600
15,600

RM
700
10,620
6,837
13,743
31,900