Ilustrasi likudasi

Persekutuan Hol, Kir dan Par berencana untuk melakukan pembubaran persekutuan pada tanggal 31 Desmber 2015. Berik
keuangan persekutuan Hol, Kir dan Par.

Akun Debit Akun Kredit

Cash 40,000 Account payable 65,000
Account Revceivable 50,000 Loan to bank 80,000
Inventoies 60,000 Hol capital 40% 80,000 40%
Other current Assets 80,000 Kir Capital 40% 80,000 40%
Plant Assets-net 80,000 Par Capital 20% 5,000 20%
310,000 310,000 -

Persediaan terjual dengan harga 55.0000 55,000 5,000

Cash 55,000 -
Hol capital 40% 2,000
Kir Capital 30% 2,000
Par Capital 30% 1,000
Inventories 60,000 -

Penjualan other current asset seharga 72.000 72,000 8,000

Cash 72,000 -
Hol capital 40% 3,200
Kir Capital 30% 3,200
Par Capital 30% 1,600
Other current assets 80,000 -

Penjualan plant assets sebesar 70.000 70,000 10,000

Cash 70,000 -
Hol capital 40% 4,000
Kir Capital 30% 4,000
Par Capital 30% 2,000
Plnat assets 80,000 -

Piutang Hanya tertagih sebesar 30.000 30,000 20,000

Cash 30,000 -
Hol capital 40% 8,000
Kir Capital 30% 8,000
Par Capital 30% 4,000
Plnat assets 50,000 -

Pelunasan hutang
Account payable 65,000
Loan to bank 80,000
Cash 145,000 -

Distribusi ekuitas negatif

Hol Capital 1,800
Kir Capital 1,800
Par Capital 3,600 -

Final distribution
Hol capital 40% 61,000
Kir Capital 40% 61,000
Cash 122,000 -
ada tanggal 31 Desmber 2015. Berikut Laporan posisi

Skedul alokasi (Laporan pembuaran perskutuan Hol, Kir dan Par) 40% 40%
Cash Non Cash Assets Priority Liabilities Hol Cap Kir Cap
Balance 1 Januari 2016 40,000 270,000 145,000 80,000 80,000
Penjualan Inventories 55,000 - 60,000 - 2,000 - 2,000
95,000 210,000 145,000 78,000 78,000
Penjualan Other current assets 72,000 - 80,000 - 3,200 - 3,200
167,000 130,000 145,000 74,800 74,800
Penjualan current assets 70,000 - 80,000 - 4,000 - 4,000
237,000 50,000 145,000 70,800 70,800
Penagihan piutang 30,000 - 50,000 - 8,000 - 8,000
267,000 - 145,000 62,800 62,800
Pelunasan Hutang - 145,000 - 145,000
122,000 - - 62,800 62,800
Distribusi ekuitas negatif - 1,800 - 1,800
122,000 - - 61,000 61,000
Final distribution - 122,000 - 61,000 - 61,000
- - -
 20%
Par Cap Kontrol
5,000 -
- 1,000 -
4,000 -
- 1,600 -
2,400 -
- 2,000 -
400 -
- 4,000 -
- 3,600 -
-
- 3,600 -
3,600
- -
-
-