8. jawaban - likuidasi (worksheet) lanjutan

7/24/2019 8. Jawaban - Likuidasi (Worksheet) Lanjutan

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FIRMA ABCD

Laporan Likuidasi

Per 31 Desember 2012 (dalam Rupiah

!ransaksi "a#aban $o 1 %as Ase& Lainn'a %e#aiban Pinaman B Pinaman D Modal A (30)

Saldo sebelum Likuidasi 10,000 180,000 75,000 6,000 5,000 42,000

1 Penjualan Aset&Pembagian Rugi 140,000 180,000! 12,000!

"otal 150,000 0 75,000 6,000 5,000 #0,000

2 Pemba$a%an ada 'ana (%editu% 75,000! 75,000!

"otal 75,000 0 0 6,000 5,000 #0,000

# Pemba$a%an ada Sekutu 75,000! 0 0 6,000! 5,000! #0,000!

"otal 0 0 0 0 0 0

!ransaksi "a#aban $o 2 %as Ase& Lainn'a%e#aiban Pinaman B Pinaman D Modal A (30)Saldo sebelum Likuidasi 10,000 180,000 75,000 6,000 5,000 42,000

1 Penjualan Aset&Pembagian Rugi 120,000 180,000! 18,000!"otal 1#0,000 0 75,000 6,000 5,000 24,000


"otal 55,000 0 0 6,000 5,000 24,000

# )engimbangi Pinjaman ' 2,000!

"otal 55,000 0 0 6,000 #,000 24,000

4 Pemba$a%an ada Sekutu 55,000! 0 0 6,000! #,000! 24,000!

"otal 0 0 0 0 0 0

!ransaksi "a#aban $o 3 %as Ase& Lainn'a%e#aiban Pinaman B Pinaman D Modal A (30)

Saldo sebelum Likuidasi 10,000 180,000 75,000 6,000 5,000 42,0001 Penjualan Aset&Pembagian Rugi 100,000 180,000! 24,000!

"otal 110,000 0 75,000 6,000 5,000 18,000


"otal #5,000 0 0 6,000 5,000 18,000


"otal #5,000 0 0 6,000 0 18,000

Pemba$a%an ada Sekutu S*+edule! #5,000! 6,000! 17,625!

"otal 0 0 0 0 0 #75

4 n-estasi "amba+an ' 1,000

"otal 1,000 0 0 0 0 #75

5 Pemba$a%an ada Sekutu 1 000! #75!

"urn

al


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5 Pemba$a%an ada Sekutu 1 000! #75!

"otal 0 0 0 0 0 0

!ransaksi "a#aban $o * %as Ase& Lainn'a%e#aiban Pinaman B Pinaman D Modal A (30)Saldo sebelum Likuidasi 10,000 180,000 75,000 6,000 5,000 42,500

1 Penjualan Aset&Pembagian Rugi 80,000 180,000! #0,000!

"otal .0,000 0 75,000 6,000 5,000 12,500

2 Pemba$a%an ada 'ana (%editu% 75,000! 75,000!"otal 15,000 0 0 6,000 5,000 12,500


"otal 15,000 0 0 6,000 0 12,500

Pemba$a%an ada Sekutu S*+edule! 15,000! 5,250! .,750!

"otal 0 0 0 750 0 2,750

4 n-estasi "amba+an ' 5,000

"otal 5,000 0 0 750 0 2,750

5 Pemba$a%an ada Sekutu 5,000! 750! 2,750!

"otal 0 0 0 0 0 0

!ransaksi "a#aban $o + %as Ase& Lainn'a%e#aiban Pinaman B Pinaman D Modal A (30)Saldo sebelum Likuidasi 10,000 180,000 75,000 6,000 5,000 42,000

1 Penjualan Aset&Pembagian Rugi 60,000 180,000! #6,000!

"otal 70,000 0 75,000 6,000 5,000 6,000


"otal 0 0 5,000 6,000 5,000 6,000

)engimbangi Pinjaman / dan '

4,500! 5,000!"e%+ada saldo debet

"otal 0 0 5,000 1,500 0 6,000

# n-estasi "amba+an /agi dan ' 12,500

"otal 12,500 0 5,000 1,500 0 6,000

Pemba$a%an ada (%editu% 5,000! 5,000!

"otal 7,500 0 0 1,500 0 6,000

4 Pemba$a%an (eada Sekutu 7,500! 1,500! 6,000!

"otal 0 0 0 0 0 0

(as ditamba+kan da%i lua%


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Fi

,-hedule un&uk Me

"umlah 'an. /arus d

3

Modal B (30) Modal C (20) Modal D (20)!ransaksi

1 Saldo )odal Sebelum Pembagian ang (as

#1,500 20,500 10,000 2 Saldo Pinjaman

12,000! 8,000! 8,000! # "otal (eentingan Sekutu

1.,500 12,500 2,000 4

bagi A, /, dan , ika ' gagal men$eto%kan jumla+ keku%angan modaln$a

1.,500 12,500 2,000 5

1.,500! 12,500! 2,000! masing3masing sekutu

0 0 0 6 Pemba$a%an ntuk )enutu Pinjaman

7 Pemba$a%an ntuk )enutu )odal

Modal B (30) Modal C (20) Modal D (20) 8 "otal Pembagian ang (as

#1,500 20,500 10,000

18,000! 12,000! 12,000!1#,500 8,500 2,000! Firma ABCD

,-hedule un&uk Melen.kapi L

1#,500 8,500 2,000! "umlah 'an. /arus diba.ikan %e

2,000 31Ma'1+

1#,500 8,500 0 !ransaksi

1#,500! 8,500! 0 1 Saldo )odal Sebelum Pembagian ang (as

0 0 0 2 Saldo Pinjaman

# "otal (eentingan Sekutu

Modal B (30) Modal C (20) Modal D (20) 4

#1,500 20,500 10,000 bagi A, /, dan , ika ' gagal men$eto%kan jumla+ keku%angan modaln$a24,000! 16,000! 16,000! 5 "otal

7,500 4,500 6,000! 6

bagi A dan / ika gagal untuk men$eto%kan jumla+ keku%angan modaln$a

7,500 4,500 6,000! 7

5,000 masing3masing sekutu

7,500 4,500 1,000! 8 Pemba$a%an untuk )enutu Pinjaman

7,125! 4,250! . Pemba$a%an ntuk )enutu )odal

#75 250 1,000! 10 "otal Pemba$a%an ang (as

1,000

#75 250 0

#75! 250! 0

%epen&in.an 'an. diba&asi, ke%ugian $ang mungkin sebesa% 1000!

%epen&in.an bebasjumla+ $ang +a%us diba$a%kan keada



%epen&in.an bebasjumla+ $ang +a%us diba$a%kan keada


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0 0 0

Modal B (30)Modal C (20) Modal D (20)#1,500 20,500 10,000

#0,000! 20,000! 20,000!

1,500 500 10,000!

1,500 500 10,000!

5,000

1,500 500 5,000!

1,500 500 5,000!

5,000

1,500 500 0

1,500! 500!

0 0 0

Modal B (30)Modal C (20) Modal D (20)#1,500 20,500 10,000

#6,000! 24,000! 24,000!

4,500! #,500! 14,000!

4,500! #,500! 14,000!

4,500 5,000

0 #,500! .,000!

#,500 .,000

0 0 0

0 0 0

0 0 0


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rma ABCD

len.kapi Laporan Likuidasi

ba.ikan %epada Para ,eku&u

1Ma'1+

Modal A (30)Modal B (30) Modal C (20) Modal D (20)

18,000 7,500 4,500 1,000!

6,000

18,000 1#,500 4,500 1,000! at Sesuai Pe%sentase

#75! #75! 250!(eentingan te%batas

A #080! 9 1000

17,625 1#,125 4,250/ #080! 9 1000

2080! 9 1000

6,000

17,625 7,125 4,250

17,625 1#,125 4,250

poran Likuidasi

pada Para ,eku&u

Modal A (30)Modal B (30) Modal C (20) Modal D (20)

12,000 1,500 500 5,000! at Sesuai e%sentase

6,000 (eentingan te%batas

12,000 7,500 500 5,000! A #080! 9 5000

1,875! 1,875! 1,250!/ #080! 9 5000

2080! 9 500010,125 5,625 750!

#75 #75A #060! 9 750

/ #060! 9 750

.,750 5,250

5,250.,750 0

.,750 0

)odal )in +a%us 0


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8. jawaban - likuidasi (worksheet) lanjutan

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