Quiz Partnership

Frans Widjaya / 15 / 5-30

1. Jurnal pembentukan 4 Januari 2019
Cash $ 70,000 10
Singgih Capital $ 70,000

A/R $ 25,000 8
Equipment $ 70,000
A/P $ 15,000
AFDA $ 550
Accum. Depr.-Equip $ 28,500
Alfi Capital $ 50,950

2. Jurnal profit distribution 31 Desember 2019

1. Interest Allowance $ 12,095 10
Singgih Capital $ 7,000
Alfi Capital $ 5,095
2. Salary Allowance $ 45,000
Singgih Capital $ 20,000
Alfi Capital $ 25,000
3. Singgih Capital $ 3,548
Alfi Capital $ 3,548
Net loss $ 7,095

3. Jurnal Partner baru 1 Jan 2020

Cash $ 50,000 Old Capital
Aisy Capital $ 12,179 Add investments
Benny capital $ 12,179 TOTAL CAPITAL
Kevin capital $ 50,000
8 proporsi kepemilikan modal Satria

5 yang disetor Satria

Bonus yang diterima old partner

4. Likuidasi dan safe payment schedule; Jurnal likuidasi

neraca saldo 30 Jun 2020 Dr Cr
Cash $ 155,000
A/R $ 133,000
AFDA $ 12,000
Eqt $ 282,000
Acc Depr-Eq $ 32,000
A/P $ 126,000
Singgih, Capital $ 255,000
Alfi, Capital $ 100,000
Satria, Capital $ 45,000
Total $ 570,000 $ 570,000

1. Safe Payment
dari Kas kepada partner $10.000 x3
2. Juli 2020; A/R 133000 tertagih $100.000; Equipment 100000 terjual $100.000
A/R dan Equipment ke Kas $200.000
(loss 33000 dibagi ke partner)

3. Agustus 2020; Equipment $182.000 terjual 100000; Liq. Cost $10.000.

Eq ke Kas $100.000
loss dibagikan $ 50,000 ------------------------------
Biaya Liq pada Kas $10.000

Cash $ 415,000 5
A/P $ 126,000
Singgih, Capital $ 228,500
Alfi, Capital $ 84,100
Satria, Capital $ 34,400

-> Order of Payment

1. ke creditor for account payable $ 126,000 --------------------
2. ke Singgih 0.5 $ 144,500
ke Alfi 0.3 $ 86,700
ke Satria 0.2 $ 57,800 ------------------------
Total distribution $ 415,000

5. Cash distr plan

- Schedule of Vulner. Rank
profit loss
partner's
sharing absorption ranking
equity
ratio potential
Singgih $ 84,000 : 50% = $ 168,000 3
Alfi $ -2,600 : 30% = $ -8,667 2
Satria $ -23,400 : 20% = $ -117,000 1

-> Order of Payment

1. ke creditor for account payable $ 126,000 --------------------
2. ke Singgih 0.5 $ 144,500
ke Alfi 0.3 $ 86,700
ke Satria 0.2 $ 57,800 ------------------------
Total distribution $ 415,000

Cash $ 415,000
A/P $ 126,000
Singgih, Capital $ 228,500
Alfi, Capital $ 84,100
Satria, Capital $ 34,400
 5

Old Capital 120950

Add investments 50000
TOTAL CAPITAL 170950
6
proporsi kepemilikan modal Satria 15% x 170950
25642.5
yang disetor Satria 50000
Bonus yang diterima old partner 24357.5
 ----------------- Cash $ 200,000.00 1
BDE $ 45,000.00
A/R $ 133,000.00
Equipment $ 100,000.00
AFDA $ 12,000.00

------------------------------ Cash $ 100,000.00

loss on sale of eqt $ 50,000.00 1
Acc depr - Eq $ 32,000.00
Equipment $ 182,000.00

liq cost $ 10,000.00

cash $ 10,000.00 1

A/P $ 126,000
Cash $ 126,000

Singgih, Capital $ 144,500

Alfi, Capital $ 86,700
Satria, Capital $ 57,800
Cash $ 415,000

10 5

A/P 126000
Cash 126000

Singgih, Capital 144500

Alfi, Capital 86700
Satria, Capital 57800
Cash 415000