Nama : SASMITA

NIM : 105731118417
KELAS : AKUNTANSI F 2017

L16-4 a. Laporan realisasi dan likuidasi persekutuan

Laporan Realisasi dan Likuid

Kas Aset Non Kas

Saldo sebelum Likuidasi,30 juni 20,000,000.00 150,000,000.00
Penjualan aset nonkas dan distribusi
kerugian sebesar Rp 40.000.000 110,000,000.00 150,000,000.00
130,000,000.00 -
Pembayaran untuk kreditor (30,000,000.00) -
100,000,000.00 -
Pembayaran lumsum kepada sekutu (100,000,000.00) -
Pasca likuidasi - -

b. Ayat jurnal likuidasi jayaland property

30 Juni 20X1
Kas
Modal maman
Modal mirvan
Modal miki
Aset nonkas
30 Juni 20X1 Liabilitas

Utang usaha
Kas
30 Juni 20X1
Pinjaman mirvan
Modal maman
Modal mirvan
Modal miki
Kas
 JayaLand Property
aporan Realisasi dan Likuidasi Persekutuan
Likuidasi Lumsum
Saldo Mondal
Liabilitas Pinjaman Mirvan Maman 50% Mirvan30% Milki 20%
(30,000,000.00) (10,000,000.00) (80,000,000.00) (36,000,000.00) (14,000,000.00)

- - 20,000,000.00 12,000,000.00 8,000,000.00

(30,000,000.00) (10,000,000.00) (60,000,000.00) (24,000,000.00) (6,000,000.00)
30,000,000.00 - - - -
- (10,000,000.00) (60,000,000.00) (24,000,000.00) (6,000,000.00)
- 10,000,000.00 60,000,000.00 24,000,000.00 6,000,000.00
- - - - -

110,000,000.00
20,000,000.00
12,000,000.00
8,000,000.00
150,000,000.00

30,000,000.00
30,000,000.00

10,000,000.00
60,000,000.00
24,000,000.00
6,000,000.00
100,000,000.00
40,000,000.00
50% 30% 20%
20,000,000.00 12,000,000.00 8,000,000.00
 Nama : SASMITA
NIM : 105731118417
KELAS : AKUNTANSI F 2017

L16-7 a. Laporan Realisasi dan Likuidasi Persekutuan, 3:3:2:2

Kas
Saldo sebelum likuidasi,30 Juni 20X1 17,000,000.00
Penjualan aset dan distribusi kerugian 100,000,000.00
117,000,000.00
Pembayaran untuk kreditor (12,000,000.00)
105,000,000.00
Distribusi defisit sekutu yang insolven 1:
30/70 x Rp 12.000.000
20/70 x Rp 12.000.000
20/70 x Rp 12.000.000
105,000,000.00
Pembayaran lumsum kepada sekutu (105,000,000.00)
-

b. Laporan Realisasi dan Likuidasi Persekutuan Rasio 3:1:3:3

Kas
Saldo sebelum likuidasi,30 Juni 20X1 17,000,000.00
Penjualan aset dan distribusi kerugian 100,000,000.00
117,000,000.00
Pembayaran untuk kreditor (12,000,000.00)
105,000,000.00
Distribusi defisit sekutu yang insolven 1:
10/70 x Rp 12.000.000
30/70 x Rp 12.000.000
30/70 x Rp 12.000.000
105,000,000.00
Distribusi defisit sekutu yang insolven 2:
10/40 x Rp 2.142.857
20/40 x Rp 2.142.857
 105,000,000.00
Pembayaran lumsum kepada sekutu (105,000,000.00)
-

c. Laporan Realisasi dan Likuidasi Persekutuan Rasio 3:1:2:4

Kas
Saldo sebelum likuidasi,30 Juni 20X1 17,000,000.00
Penjualan aset dan distribusi kerugian 100,000,000.00
117,000,000.00
Pembayaran untuk kreditor (12,000,000.00)
105,000,000.00
Distribusi defisit sekutu yang insolven 1:
10/30x Rp 18.000.000
20/30 x Rp 18.000.000

105,000,000.00
Pembayaran lumsum kepada sekutu (105,000,000.00)
-
 JayaLand Property
Laporan Realisasi dan Likuidasi Persekutuan
Likuidasi Lumsum
Saldo Modal
Nino Omar Panji
Aset Nonkas Liabilitas 30% 30% 20%
190,000,000.00 (12,000,000.00) (15,000,000.00) (75,000,000.00) (75,000,000.00)
(190,000,000.00) - 27,000,000.00 27,000,000.00 18,000,000.00
- (12,000,000.00) 12,000,000.00 (48,000,000.00) (57,000,000.00)
12,000,000.00
- - 12,000,000.00 (48,000,000.00) (57,000,000.00)
(12,000,000.00)
5,142,857.14
3,428,571.43

- - - (42,857,142.86) (53,571,428.57)
42,857,142.86 53,571,428.57
- - - - -

JayaLand Property
Laporan Realisasi dan Likuidasi Persekutuan
Likuidasi Lumsum
Saldo Modal
Nino Omar Panji
Aset Nonkas Liabilitas 30% 10% 30%
190,000,000.00 (12,000,000.00) (15,000,000.00) (75,000,000.00) (75,000,000.00)
(190,000,000.00) - 27,000,000.00 9,000,000.00 27,000,000.00
- (12,000,000.00) 12,000,000.00 (66,000,000.00) (48,000,000.00)
12,000,000.00
- - 12,000,000.00 (66,000,000.00) (48,000,000.00)
(12,000,000.00)
1,714,285.71
5,142,857.14

- - - (64,285,714.29) (42,857,142.86)

535,714.29
1,071,428.57
 - - - (63,750,000.00) (41,785,714.29)
63,750,000.00 41,785,714.29
- - - - -

JayaLand Property
Laporan Realisasi dan Likuidasi Persekutuan
Likuidasi Lumsum
Saldo Modal
Nino Omar Panji
Aset Nonkas Liabilitas 30% 10% 20%
190,000,000.00 (12,000,000.00) (15,000,000.00) (75,000,000.00) (75,000,000.00)
(190,000,000.00) - 27,000,000.00 9,000,000.00 18,000,000.00
- (12,000,000.00) 12,000,000.00 (66,000,000.00) (57,000,000.00)
12,000,000.00
- - 12,000,000.00 (66,000,000.00) (57,000,000.00)
(12,000,000.00)
6,000,000.00
12,000,000.00

- - - (60,000,000.00) (45,000,000.00)
60,000,000.00 45,000,000.00
- - - - -
 Tanggal Nilai Buku Proceed Kerugian
30 Juni 20X1 190,000,000.00 100,000,000.00 (90,000,000.00)

Quiman
20%
(30,000,000.00)
18,000,000.00
(12,000,000.00) 0.43 0.28571428571429 0.28571428571429
12,000,000.00 12,000,000.00 12,000,000.00
(12,000,000.00) 5,142,857.14 3,428,571.43 3,428,571.43

3,428,571.43
(8,571,428.57)
8,571,428.57
-

Quiman
30%
(30,000,000.00)
27,000,000.00 0.1428571428571 0.42857142857143 0.42857142857143
(3,000,000.00) 12,000,000.00 12,000,000.00 12,000,000.00
1,714,285.71 5,142,857.14 5,142,857.14
(3,000,000.00)

5,142,857.14
2,142,857.14

0.25 0.5
2,142,857.14 2,142,857.14
 (2,142,857.14) 535,714.29 1,071,428.57
-
-
-

Quiman
40%
(30,000,000.00)
36,000,000.00 0.3333333333333 0.66666666666667
6,000,000.00 18,000,000.00 18,000,000.00
6,000,000.00 12,000,000.00
6,000,000.00

(6,000,000.00)
-
-
-