PERSEKUTUAN Tuan A, Tuan B dan Tuan C PERUBAHAN MODAL

MODAL Tuan A MODAL Tuan B MODAL Tuan C TOTAL

TANGGAL
Debit Kredit Debit Kredit Debit Kredit
12,000,000
01 Januari 2015 8,000,000 4,000,000
01 September 2015 30,000,000 34,000,000
01 Juli 2015 10,000,000 24,000,000
01 Oktober 2015 20,000,000 44,000,000
31 Desember 2015 44,000,000

PERSEKUTUAN Tuan A, Tuan B dan Tuan C BUNGA 10% ATAS MODAL RATA-RATA

MODAL Tuan A MODAL Tuan B MODAL Tuan C TOTAL

Persentase Laba 30% 30% 40% 100%

Rata-rata Modal 52,000,000 120,000,000 120,000,000
Laba Bersih 44,000,000
Bunga atas Modal 10% 5,200,000 12,000,000 12,000,000 (29,200,000)
Sisa Laba 14,800,000
Alokasi 4,440,000 4,440,000 5,920,000 (14,800,000)
Total 9,640,000 16,440,000 17,920,000 0

PERSEKUTUAN Tuan A, Tuan B dan Tuan C SISA LABA DI BAGI BERDASARKAN KESEPAKATAN

MODAL Tuan A MODAL Tuan B MODAL Tuan C TOTAL

Persentase Laba 30% 30% 40%

Laba Bersih 12,000,000
Gaji 10,000,000 10,000,000
Sisa 2,000,000
Alokasi 600,000 600,000 800,000 (2,000,000)
Total 10,600,000 600,000 800,000 0
 PERSEKUTUAN Tuan A, Tuan B dan Tuan C
LAPORAN LIKUIDASI SEKALIGUS
Per 01 Januari 2016

MODAL MODAL
ASET NON HUTANG MODAL
KAS HUTANG PINJAMAN Tuan A Tuan B
KAS WESEL Tuan C 20 %
50% 30%
Saldo 31 Desember 2015 220,000,000 1,240,000,000 350,000,000 150,000,000 20,000,000 360,000,000 380,000,000 200,000,000
220,000,000 (500,000,000) (140,000,000) (84,000,000) (56,000,000)
Penjualan Persediaan 440,000,000 740,000,000 350,000,000 150,000,000 20,000,000 220,000,000 296,000,000 144,000,000
150,000,000 (140,000,000) 5,000,000 3,000,000 2,000,000
Penjualan Tanah 590,000,000 600,000,000 350,000,000 150,000,000 20,000,000 225,000,000 299,000,000 146,000,000
60,000,000 (300,000,000) (120,000,000) (72,000,000) (48,000,000)
Penjualan Peralatan 650,000,000 300,000,000 350,000,000 150,000,000 20,000,000 105,000,000 227,000,000 98,000,000
200,000,000 (300,000,000) (50,000,000) (30,000,000) (20,000,000)
Penjualan Piutang 850,000,000 - 350,000,000 150,000,000 20,000,000 55,000,000 197,000,000 78,000,000
(350,000,000) (350,000,000)
Pembayaran Hutang 500,000,000 - - 150,000,000 20,000,000 55,000,000 197,000,000 78,000,000
(150,000,000) (150,000,000)
Pembayaran Hutang Wesel 350,000,000 - - - 20,000,000 55,000,000 197,000,000 78,000,000
(20,000,000) (20,000,000)
Pembayaran Modal Sekutu 330,000,000 - - - - 55,000,000 197,000,000 78,000,000
(330,000,000)
- - - - - 55,000,000 197,000,000 78,000,000

Total 330,000,000 330,000,000