EA-A - Bab 15
EA-A - Bab 15
Jurnal Penutup
Modal Morgan $ 35,000
Modal Houseman $ 28,000
Kas $ 63,000
contoh modalnya defisit
MORGAN AND HOUSEMAN
Statemen Likuidasi Persekutuan
May 1, 2015
Aset Kewajiban dan Modal
Kas $ 31,000 Kewajiban $ 32,000
Piutang $ 12,000 Modal Morgan $ 26,000 60%
Persediaan $ 22,000 Modal Houseman $ 38,000 40%
Tanah, bangunan, peralatan
(net) $ 31,000
Total Aset $ 96,000 Total Kewajiban & M $ 96,000
Jurnal Penutup
Modal Houseman $ 20,000
Kas $ 20,000
Page 729 (751) 50% 30% 20%
Kas Modal Barley Modal Carter Modal Desai
Saldo Akhir $ 24,000 $ 44,000 $ 32,000 $ -24,000
$ 15,000 $ 9,000 $ 24,000
$ 29,000 $ 23,000