Laporan Likuidasi
Persekutuan Barnes, Nelson & Gino
Kas Aktiva Nonkas
Saldo 1 Januari Rp 60,000,000 Rp 360,000,000
Distribusi Januari (lihat peraga di atas) -Rp 68,000,000
Saldo 1 Februari -Rp 8,000,000 Rp 360,000,000
Penjualan persediaan & perlengkapan Rp 324,000,000 -Rp 360,000,000
Saldo 10 Februari 2012 Rp 316,000,000 Rp -
Distribusi Kas -Rp 316,000,000
Rp - Rp -
Kas Rp 324,000,000
Modal Barnes -Rp 12,000,000
Modal Nelson -Rp 12,000,000
Modal Gino -Rp 12,000,000
Persediaan Rp 416,000,000
Perlengkapan -Rp 56,000,000
(Mencatat penjualan perlengkapan dan persediaan secara lumpsum)
no
nuari 2012
Modal Nelson Modal Gino
Rp 112,000,000 Rp 60,000,000
Rp 120,000,000 Rp 120,000,000
-Rp 8,000,000 -Rp 60,000,000
Rp 8,000,000 Rp 52,000,000
Likuidasi
nes, Nelson & Gino
Modal Barnes Modal Nelson Modal Gino
Rp 248,000,000 Rp 112,000,000 Rp 60,000,000
-Rp 68,000,000
Rp 180,000,000 Rp 112,000,000 Rp 60,000,000
-Rp 12,000,000 -Rp 12,000,000 -Rp 12,000,000
Rp 168,000,000 Rp 100,000,000 Rp 48,000,000
-Rp 168,000,000 -Rp 100,000,000 -Rp 48,000,000
Rp - Rp - Rp -
Kas Rp 110,000,000 Hutang Doni
Piutang Dagang Rp 620,000,000 Modal Charli (10%)
Persediaan Rp 600,000,000 Modal Doni (40%)
Piutang Charli Rp 60,000,000 Modal Gogo (50%)
Aktiva Lain-Lain Rp 650,000,000
Rp 2,040,000,000
Jurnal:
Hutang Doni Rp 200,000,000
Kas Rp 200,000,000
(Mencatat pembayaran hutang kepada Doni)
Rp 2,040,000,000
Rp - Rp 340,000,000
Rp (230,000,000)
Rp - Rp 202,000,000
Rp 200,000,000
Rp 202,000,000
Rp 200,000,000 Rp 202,000,000
Rp (46,000,000) Rp 184,000,000
Rp 19,000,000 Rp 76,000,000
Rp 200,000,000 Rp 175,000,000 Rp 260,000,000
Modal Gogo
Rp 95,000,000
Rp 95,000,000
Kas Rp 120,000,000
Piutang Dagang Rp 100,000,000
Persediaan Rp 100,000,000
Aktiva Tetap Neto Rp 240,000,000
Piutang dari Bella Rp 40,000,000
Rp 600,000,000
Kas
Saldo awal Rp 120,000,000
Realisasi Piutang Dagang Rp 100,000,000
Penjualan Persediaan Rp 150,000,000
Realisasi Aktiva Tetap Rp 350,000,000
Saldo Rp 720,000,000
Seluruh piutang dagang direalisasikan pada bulan Januari 2008, persediaan seluruhnya dijual dengan
harga Rp 120.000.000 dan aktiva tetap direalisasikan sebesar Rp 220.000.000
Rp 600,000,000
Rp 60,000,000
Rp 108,000,000 Rp 72,000,000
Rp 80,000,000 Rp 288,000,000 Rp 72,000,000
20% Modal Bela 50% Modal Cila
Rp 40,000,000 Rp 200,000,000
Rp 10,000,000 Rp 25,000,000
Rp 22,000,000 Rp 55,000,000
Rp 72,000,000 Rp 280,000,000
Rp 800,000,000
Kas
Saldo Awal Rp 200,000,000
Penjualan Persediaan Rp 100,000,000
Saldo Rp 300,000,000
Rp 30,000,000 Rp - Rp 50,000,000
Rp (30,000,000) Rp - Rp (10,000,000)
Rp - Rp - Rp 40,000,000
Rp (15,000,000)
Rp 25,000,000
Rp 250,000,000
Rp 100,000,000
Rp 100,000,000
Rp 60,000,000
Rp 25,000,000
Rp - Rp 85,000,000
Modal Martin (40%) Modal Nina (30%) Modal Olga (20%) Modal Peter (10%)
Rp 200,000,000 Rp 180,000,000 Rp 100,000,000 Rp 100,000,000
Rp (40,000,000) Rp (30,000,000) Rp (20,000,000) Rp (10,000,000)
Rp 160,000,000 Rp 150,000,000 Rp 80,000,000 Rp 90,000,000
Total
Rp 680,000,000
Rp (500,000,000)
Rp 180,000,000
Rp (80,000,000)
Rp 100,000,000
Rp (75,000,000)
Rp 25,000,000
Rp 25,000,000
Rp 15,000,000
Rp 18,750,000 Rp 6,250,000
Rp 18,750,000 Rp 46,250,000
Debit Kredit
Kas Rp 450,000,000
Piutang Dagang-Neto Rp 250,000,000
Piutang dari Maksi Rp 100,000,000
Persediaan Rp 200,000,000
Aktiva Tetap - Neto Rp 500,000,000
Hutang Dagang Rp 550,000,000
Hutang kepada Lina Rp 150,000,000
Modal Lina (50%) Rp 400,000,000
Modal Maksi (30%) Rp 200,000,000
Modal Noni (20%) Rp 200,000,000
Total Rp 1,500,000,000 Rp 1,500,000,000
Rencana Distribusi
Total
Rp 850,000,000
-Rp 333,333,333
Rp 516,666,667
-Rp 466,666,667
Rp 50,000,000