Eni, Farid, Gita

Laporan Likuidasi Persekutuan

Kas Aktiva non kas

Saldo 1 Januari Rp100,000 Rp600,000
Penjualan aktiva Rp200,000 -Rp300,000
Saldo sebelum distribusi Rp300,000 Rp300,000

Distribusi Januari :
> Kreditur -Rp80,000
> Modal Sekutu -Rp210,000
Saldo 1 Februari Rp10,000 Rp300,000

Eni, Farid, Gita

Skedul Pembayaran Aman
Untuk 31 Januari 2020

Kemungkinan Rugi Modal Eni (40%)

Ekuitas sekutu sebelum distribusi Rp160,000
Kemungkinan kerugian aktiva non kas Rp300,000 -Rp120,000
Rp40,000
Kemungkinan rugi dari kontinjensi kas ditahan Rp10,000 -Rp4,000
Rp36,000
Kewajiban Prioritas Modal Eni Modal Farid Modal Gita
Rp80,000 Rp200,000 Rp250,000 Rp170,000
-Rp40,000 -Rp40,000 -Rp20,000
Rp80,000 Rp160,000 Rp210,000 Rp150,000

-Rp80,000
-Rp36,000 -Rp86,000 -Rp88,000
Rp0 Rp124,000 Rp124,000 Rp62,000

Modal Farid (40%) Modal Gita (20%)

Rp210,000 Rp150,000
-Rp120,000 -Rp120,000
Rp90,000 Rp30,000
-Rp4,000 -Rp2,000
Rp86,000 Rp28,000
 Pem
No Joint Venture Buku
Jurnal Debet Kredit Jurnal
1 Tanah Rp 1,000,000,000 Investasi JV
Modal A Rp 1,000,000,000 Tanah
Laba

2 Tanah Rp 500,000,000
Modal B Rp 500,000,000

3 Kas Rp 500,000,000
Modal C Rp 500,000,000

4 By. Penjualan, Iklan, Komisi Rp 300,000,000

Kas Rp 300,000,000

5 Kas Rp 1,500,000,000
Wesel Tagih Rp 1,000,000,000
Tanah Rp 1,500,000,000
Laba Penjualan Rp 1,000,000,000

6 Kas Rp 900,000,000
Biaya Bunga Rp 100,000,000
Wesel Tagih Rp 1,000,000,000

7 Laba Penjualan Rp 1,000,000,000 Investasi JV

By. Penjualan, Iklan, Komisi Rp 300,000,000 Laba JV
Biaya Bunga Rp 100,000,000
Modal A Rp 240,000,000
Modal B Rp 240,000,000
Modal C Rp 120,000,000

8 Modal A Rp 1,040,000,000 Kas

Modal B Rp 1,040,000,000 Investasi JV
Modal C Rp 520,000,000
Kas Rp 2,600,000,000
 Pembukuan Terpisah Joint Venture
Buku A Buku B
Debet Kredit Jurnal Debet
Rp 1,000,000,000
Rp 800,000,000
Rp 200,000,000

Investasi JV Rp 500,000,000
Kas

Rp 240,000,000 Investasi JV Rp 240,000,000

Rp 240,000,000 Laba JV

Rp 1,040,000,000 Kas Rp 1,040,000,000

Rp 1,040,000,000 Investasi JV
uB Buku C
Kredit Jurnal Debet Kredit

Rp 500,000,000

Investasi JV Rp 500,000,000
Kas Rp 500,000,000

Investasi JV Rp 120,000,000
Rp 240,000,000 Laba JV Rp 120,000,000

Kas Rp 520,000,000
Rp 1,040,000,000 Investasi JV Rp 520,000,000
 Pembukuan Tidak Terpisah J
No Buku A (Managing Partner) Buku B
Jurnal Debet Kredit Jurnal
1 Joint Venture Rp 1,000,000,000 Joint Venture
Tanah Rp 800,000,000 Tuan A
Laba Rp 200,000,000

2 Joint Venture Rp 500,000,000 Joint Venture

Tuan B Rp 500,000,000 Kas

3 Joint Venture Kas Rp 500,000,000 Tuan A

Tuan C Rp 500,000,000 Tuan C

4 Joint Venture Rp 300,000,000 Joint Venture

Joint venture Kas Rp 300,000,000 Tuan A

5 Joint Venture Kas Rp 1,500,000,000 Tuan A

Joint Venture Wesel Tagih Rp 1,000,000,000 Joint Venture
Joint Venture Rp 2,500,000,000

6 Joint Venture Kas Rp 900,000,000 Joint Venture

Joint Venture Rp 100,000,000 Tuan A
Joint Venture Wesel Tagih Rp 1,000,000,000

7 Joint Venture Rp 600,000,000 Joint Venture

Laba Joint Venture Rp 240,000,000 Laba Joint Venture
Tuan B Rp 240,000,000 Tuan A
Tuan C Rp 120,000,000 Tuan C

8 Kas Rp 1,040,000,000 Kas

Tuan B Rp 1,040,000,000 Tuan C
Tuan C Rp 520,000,000 Tuan A
Joint Venture Kas Rp 2,600,000,000
uan Tidak Terpisah Joint Venture
Buku B Buku C
Debet Kredit Jurnal Debet
Rp 1,000,000,000 Joint Venture Rp 1,000,000,000
Rp 1,000,000,000 Tuan A

Rp 500,000,000 Joint Venture Rp 500,000,000

Rp 500,000,000 Tuan B

Rp 500,000,000 Tuan A Rp 500,000,000

Rp 500,000,000 Kas

Rp 300,000,000 Joint Venture Rp 300,000,000

Rp 300,000,000 Tuan A

Rp 2,500,000,000 Tuan A Rp 2,500,000,000

Rp 2,500,000,000 Joint Venture

Rp 100,000,000 Joint Venture Rp 100,000,000

Rp 100,000,000 Tuan A

Rp 600,000,000 Joint Venture Rp 600,000,000

Rp 240,000,000 Laba Joint Venture
Rp 240,000,000 Tuan A
Rp 120,000,000 Tuan B

Rp 1,040,000,000 Kas Rp 520,000,000

Rp 520,000,000 Tuan B Rp 1,040,000,000
Rp 1,560,000,000 Tuan A
uC
Kredit

Rp 1,000,000,000

Rp 500,000,000

Rp 500,000,000

Rp 300,000,000

Rp 2,500,000,000

Rp 100,000,000

Rp 120,000,000
Rp 240,000,000
Rp 240,000,000

Rp 1,560,000,000