LAPORAN REALISASI DAN LIKUIDASI PERSEKUTUAN PT.

MON

Keterangan Kas Aktiva Non Kas

Sebelum likuidasi 30 April 20x1 15,000,000 287,000,000
Mei Piutang usaha yang ditagih 40,000,000 (40,000,000)
Penjualan aset 50,000,000 (44,000,000)
Utang usaha yang dibayar (65,000,000)
Biaya likuidasi selama sebulan (3,500,000)
Biaya likuidasi antisipasi sisa proses likuidasi (6,000,000)
Saldo akhir 31 Mei 20x1 30,500,000 203,000,000
Distribusi Kas (skedul 1) (126,500,000)
Liabilitas Modal Mantili (60%) Modal Ondang (20%) Modal Naura (20%)
90,000,000 80,000,000 72,000,000 60,000,000

3,600,000 1,200,000 1,200,000

(65,000,000)
(2,100,000) (700,000) (700,000)
(3,600,000) (1,200,000) (1,200,000)
25,000,000 77,900,000 71,300,000 59,300,000
(28,700,000) (54,900,000) (42,900,000)
SKEDUL PEMBAYARAN AMAN

Keterangan Modal Mantili (60%) Modal Ondang (20%)

Skedul 1 Saldo 31 Mei 20x1 77,900,000 71,300,000
Kerugian atas penjualan aset +6jt (49,200,000) (16,400,000)
Pembayaran aman sekutu, 31 Mei 20x1 28,700,000 54,900,000
Modal Naura (20%)
59,300,000
(16,400,000)
42,900,000