Practice - 4

Anggota Kelompok: 1. 2011070476 Vina Oktaviana

2. 2011070477 Ramadanti Safitri
3. 2011070481 Additiya Nurrochman
4. 2011070511 Bella Fatma Prasetyaningrum
5. 2011070535 Muhamad Reza Susanto

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

Akun Debit Akun Kredit

Cash 40,000 Account payable 120,000
Account Receivable 50,000 Loan to bank 50,000
Inventoies 60,000 Hol capital 60% 45,000 60%
Other current Assets 20,000 Kir Capital 20% 50,000 20%
Plant Assets-net 155,000 Pal Capital 20% 60,000 20%
325,000 325,000 -

Jurnal:
10 Jan, Persediaan terjual dengan harga 32,000 32,000 28,000
Cash 32,000 -
Hol capital 60% 16,800
Kir Capital 20% 5,600
Pal Capital 20% 5,600
Inventories 60,000 -

18 Jan, Penjualan other current asset seharga 30.000 30,000 - 10,000 (gain)
Cash 30,000 -
Hol capital 60% 6,000
Kir Capital 20% 2,000
Pal Capital 20% 2,000
Other current assets 20,000 -

15 Jan, Penjualan plant assets sebesar 105,000 105,000 50,000

Cash 105,000 -
Hol capital 60% 30,000
Kir Capital 20% 10,000
Pal Capital 20% 10,000
Plant assets 155,000 -

5 Jan, Piutang Hanya tertagih sebesar 40,000 40,000 10,000

Cash 40,000 -
Hol capital 60% 6,000
Kir Capital 20% 2,000
Pal Capital 20% 2,000
Account Receivable 50,000 -

20 Jan, Pelunasan seluruh hutang & pinjaman bank

Account payable 120,000
Loan to bank 50,000
Cash 170,000 -

Distribusi ekuitas negatif

Kir Capital 900
Pal Capital 900
Hol Capital 1,800 -

Final distribution
Kir Capital 20% 33,500
Pal Capital 20% 43,500
Cash 77,000 -
ada tanggal 31 Desember 2015. Berikut Laporan posisi

Skedul alokasi (Laporan pembuaran perskutuan Hol, Kir dan Par) 60% 20%
Cash Non Cash Assets Priority Liabilities Hol Cap Kir Cap
Balance 1 Januari 2016 40,000 285,000 170,000 45,000 50,000
Penjualan Inventories 32,000 - 60,000 - 16,800 - 5,600
72,000 225,000 170,000 28,200 44,400
Penjualan Other current assets 30,000 - 20,000 6,000 2,000
102,000 205,000 170,000 34,200 46,400
Penjualan plant assets 105,000 - 155,000 - 30,000 - 10,000
207,000 50,000 170,000 4,200 36,400
Penagihan piutang 40,000 - 50,000 - 6,000 - 2,000
247,000 - 170,000 - 1,800 34,400
Pelunasan Hutang - 170,000 - 170,000
77,000 - - - 1,800 34,400
Distribusi ekuitas negatif 1,800 - 900
77,000 - - - 33,500
Final distribution - 77,000 - 33,500
- - -
 20%
Par Cap Kontrol
60,000 -
- 5,600 -
54,400 -
2,000 -
56,400 -
- 10,000 -
46,400 -
- 2,000 -
44,400 -
-
44,400 -
- 900
43,500 -
- 43,500 -
-