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Tugas Uts Advance
Tugas Uts Advance
a. Perhitungan inventory Fr. Home office, Unrealized intercompany profit, branch profit &
realized profit fr. Shipment to branch
keterangan
saldo awal
pengiriman dari KP
COGAS
saldo akhir
COGS
cabang
14,400,000
101,760,000
116,160,000
(60,480,000)
55,680,000
biaya
9,600,000
67,200,000
76,800,000
(50,400,000)
26,400,000
debet
kredit
124,800,000
288,000,000
412,800,000
29,280,000
29,280,000
10,080,000
10,080,000
50,400,000
50,400,000
selisih
4,800,000
34,560,000
39,360,000
(10,080,000)
29,280,000
- 29.280.000 = 10.080.000
00.000) = 124.800.000
branch
elimination
D
432,000,000
124,800,000
29,280,000
586,080,000
336,000,000
48,000,000
33,600,000
417,600,000
168,480,000
Konsolidasi
K
314,400,000
746,400,000
###
###
###
144,000,000
24,000,000
21,600,000
###
###
29,280,000
264,000,000
###
288,000,000
(16,800,000)
168,480,000
415,680,000
252,800,000
401,760,000
144,000,000
720,000,000
384,000,000
412,800,000
2,315,360,000
240,000,000
384,000,000
192,000,000
288,000,000
###
168,480,000
415,680,000
###
###
174,397,500
43,200,000
7,680,000
60,480,000
427,197,500
444,960,000
202,080,000
50,400,000
10,080,000
50,400,000
236,002,500
192,000,000
412,800,000
###
120,000,000
51,360,000
129,600,000
10,080,000
1,073,600,000
415,680,000
2,315,360,000
746,400,000
450,720,000
72,000,000
55,200,000
577,920,000
168,480,000
956,002,500
576,000,000
###
360,000,000
435,360,000
###
129,600,000
###
412,800,000
###
1,073,600,000
415,680,000
###
2. Liquidation Partnership
Laporan Likuidasi Parnership ABCD
Keterangan
saldo awal
Bulan Januari 2015
offset piutang A
penerimaan piutang
penjualan persediaan
hip ABCD
kas
100,000,000
100,000,000
300,000,000
400,000,000
500,000,000
900,000,000
100,000,000
1,000,000,000
500,000,000
1,500,000,000
(10,000,000)
1,490,000,000
550,000,000
2,040,000,000
(15,000,000)
2,025,000,000
(100,000,000)
1,925,000,000
(700,000,000)
1,225,000,000
(1,225,000,000)
0
Piutang
dagang
500,000,000
500,000,000
(400,000,000)
100,000,000
100,000,000
(100,000,000)
-
Persediaan
Piutang
kepada A
600,000,000
600,000,000
600,000,000
(600,000,000)
-
300,000,000
(300,000,000)
-
Aktiva
Tetap
1,200,000,000
###
###
###
###
(800,000,000)
400,000,000
400,000,000
(400,000,000)
Hutang
dagang
Loan
B
Modal
(700,000,000)
(100,000,000)
###
###
###
###
###
###
###
###
###
###
###
###
(700,000,000)
(100,000,000)
(700,000,000)
(100,000,000)
###
700,000,000
100,000,000
-
A
50%
(600,000,000)
B
15%
(400,000,000)
C
20%
(400,000,000)
300,000,000
###
50,000,000
###
50,000,000
###
###
15,000,000
###
15,000,000
###
###
20,000,000
###
20,000,000
###
###
150,000,000
(50,000,000)
5,000,000
(45,000,000)
###
45,000,000
###
1,500,000
###
###
60,000,000
###
2,000,000
###
(75,000,000)
(120,000,000)
7,500,000
(112,500,000)
(22,500,000)
(346,000,000)
2,250,000
(343,750,000)
(30,000,000)
(328,000,000)
3,000,000
(325,000,000)
###
###
###
(112,500,000)
0
(343,750,000)
0
(325,000,000)
0
D
15%
(500,000,000)
###
15,000,000
###
15,000,000
###
###
45,000,000
###
1,500,000
###
(22,500,000)
(446,000,000)
2,250,000
(443,750,000)
443,750,000
(443,750,000)
0
PERSEKUTUAN ABCD
SAVE PAYMENT SCEDULE
Keterangan
Skedul 31 Januari 2015
Perhitungan Distribusi Kas yang tersedia per 31 Januari 2015
Saldo modal 31 Januari, sebelum di distribusikan
kerugian yang kemungkinan terjadi bulan berikutnya yaitu
piutang sebesar 100.000.000
Pembayaran aman kepada sekutu, 31 Januari 2015
Skedul 28 Februari 2015
Perhitungan Distribusi Kas yang tersedia per 28 Februari 2015
Saldo Modal 28 Februari 2015
kerugian kemungkinan terjadi buan berikutnya yatu kerugian
karena beban likuidasi 10.000.000
Pembayaran aman kepada sekutu, 28 Februari 2015
Modal A
Saldo Modal
Modal B
Modal C
Modal D
(200,000,000)
###
###
###
50,000,000
(150,000,000)
15,000,000
(355,000,000)
20,000,000
(340,000,000)
15,000,000
(455,000,000)
(45,000,000)
###
###
###
5,000,000
(40,000,000)
1,500,000
(322,000,000)
2,000,000
(296,000,000)
1,500,000
(422,000,000)
3.
No
1
Konsinyi
diterima 200 unit AC split 2 PK
harga 12.000.000 dengan harga
pokok 6.000.000
No entry
AR
BK Masuk- PT. LG
BK-Masuk- PT LG
Kas
Kas
Bk Masuk- PT LG
BK Masuk- PT LG
Kas
Kas
BK Masuk- PT LG
768.000.000
768.000.0000
6.000.000
6.000.000
6.000.000
6.000.000
19.200.000
19.200.000
19.200.000
19.200.000
BK Masuk- PT LG
192.000.000
komisi atas penjualan BK
192.000.000
dikembalikan barang karena rusak sebanyak 16 unit
dengan harga pokok 6.000.000
BK Masuk- PT. LG
Kas
AP
550.800.000
100.000.000
450.800.000
Konsinyor
Barang K.- PT. ES
Pengiriman BK ke PT ES
1.200.000.000
1.200.000.000
BK Keluar- PT. ES
B. Angkut pengiriman*
9.000.000
9.000.000
No entry
No entry
BK keluar-PT. ES
Kas.PT. ES
BK Keluar- PT. ES
Kas-PT.ES
6.000.000
6.000.000
19.200.000
19.200.000
no entry
Pengiriman BK- PT ES
BK Keluar- PT.ES
Kas
AR
BK Keluar- PT ES
BK Keluar- PT. ES
90.000.000
96.000.000
100.000.000
450.800.000
217.200.000
768.000.000