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  • Akl 1 Likuidasi Simple

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    Sasqia Vidiya
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    The document presents the liquidation of the BMN Partnership for the period of 2009, showing the transactions and balances of cash, loans from Maxin and ANC, liabilities, and loans payable to Nancy. It provides details of asset sales, loan payments and distributions to partners M and N over the course of the year. The schedules at the end show the capital account balances and allocation of deficits for partners B, M, and N after liquidation.

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    Contoh soal mengenai likuidasi

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    The document presents the liquidation of the BMN Partnership for the period of 2009, showing the transactions and balances of cash, loans from Maxin and ANC, liabilities, and loans payable to Nancy. It provides details of asset sales, loan payments and distributions to partners M and N over the course of the year. The schedules at the end show the capital account balances and allocation of deficits for partners B, M, and N after liquidation.

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    © All Rights Reserved
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    6 views30 pages

    Akl 1 Likuidasi Simple

    Uploaded by

    Sasqia Vidiya
    The document presents the liquidation of the BMN Partnership for the period of 2009, showing the transactions and balances of cash, loans from Maxin and ANC, liabilities, and loans payable to Nancy. It provides details of asset sales, loan payments and distributions to partners M and N over the course of the year. The schedules at the end show the capital account balances and allocation of deficits for partners B, M, and N after liquidation.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 30

    BMN PARTNERSHIP

    STATEMENTOF LIKUIDATION
    PERIOD 2009
    Loan from Loan payable
    Cash Maxin ANC Liabilities Nancy
    Balance 1 January 2009 10 10 250 55 5
    Sale - Land 40 -30
    Offset Maxin Loan -10
    50 0 220 55 ###5
    Payment liabilities -40 -40
    10 0 220 15 ###5
    Sale - Building 80 -130
    90 0 90 15 ###5
    Payment liabilities -15 -15
    75 0 90 0 ###5
    Payment to M &N -65 -5
    10 0 90 0 ###0
    Collection -Receivable 20 -50
    30 0 40 0 ###0
    Payment to M &N -20
    10 0 40 0 ###
    0
    Sales equipment 5 -40
    15 0 0 0 ###
    0
    Payment to M &N -5
    10 0 0 0 ###
    0
    Liabilities yang baru 10
    10 0 0 10 ###
    0
    Payment liabilities -10 -10
    0 0 0 0 ###
    0
    Penyetoran kas oleh B 7.5
    7.5 0 0 0 ###
    0
    Pembayaran kpd M&N -7.5
    0 0 0 0 ###
    0
    N

    B, Capital M, Capital N,Capital


    50 70 90
    5 3 2
    -10
    55 63 92

    55 63 92
    -25 -15 -10
    30 48 82

    30 48 82
    -6 -54
    30 42 28
    -15 -9 -6
    15 33 22
    -12 -8
    15 21 14
    -17.5 -10.5 -7
    -2.5 10.5 7
    -3 -2
    -2.5 7.5 5
    -5 -3 -2
    -7.5 4.5 3

    -7.5 4.5 3
    7.5
    0 4.5 3
    -4.5 -3
    0 0 0
    Loan to
    Cash Maxin ANC Liabilities
    Balance 1 January 2009 5 10 275 40
    Sale - ANC 30 -275
    35 10 0 40
    Payment - Liabilities -35 -35
    0 10 0 5
    Pembayaran Hutang oleh N -5
    0 10 0 0
    Penyetoran kas oleh B dan M 23.5 -10
    23.5 0 0 0
    Pembayaran kpd N -23.5
    0 0 0 0
    Penutupan defisit B oleh N
    0 0 0 0

    Payment- M and N -105


    0 10 0 0
    Penutupan Piutang kpd M -10
    0 0 0 0
    Cash from BUZZ 7.5
    7.5 0 0 0
    Payment- M and N -7.5
    0 0 0 0

    Payment- M and N -105


    0 10 0 0
    Penutupan Piutang kpd M -10
    0 0 0 0
    PENUTUPAN DEFISIT BUZZ
    0 0 0 0
    Loan payable
    Nancy B, Capital M, Capital N,Capital
    20 50 70 110
    -122.5 -73.5 -49
    ###
    20 -72.5 -3.5 61

    ###
    20 -72.5 -3.5 61
    5
    ###
    20 -72.5 -3.5 66
    10 3.5
    ###
    20 -62.5 -1.42E-14 66
    -20 -3.5
    ###
    0 -62.5 -1.42E-14 62.5
    62.5 -62.5
    ###
    0 0 -1.42E-14 0

    50% 30% 20%

    -21 -84
    ###
    0 -7.5 14.5 3
    -10
    ###
    0 -7.5 4.5 3
    7.5
    ###
    0 0 4.5 3
    -4.5 -3
    ###
    0 0 0 0

    -21 -84
    ###
    0 -7.5 14.5 3
    -10
    ###
    0 -7.5 4.5 3
    7.5 -4.5 -3
    ###
    0 0 0 0
    skedul

    KETERANGAN B M N
    Modal -7.5 35.5 87
    Piutang kpd Maxin -10
    -7.5 25.5 87
    Alokasi defisit Maxin 7.5 -4.5 -3 skedul
    0 21 84

    skedul 1

    KETERANGAN B M N
    Modal -35 19 76
    Piutang kpd Maxin -10
    -35 9 76
    Alokasi defisit B 35 -21 -14
    0 -12 62
    Alokasi defisit Maxin 12 -12
    0 50

    skedul 2

    KETERANGAN B M N
    Modal -25 19 26
    Piutang kpd Maxin -10
    -25 9 26
    Alokasi defisit B 25 -15 -10
    0 -6 16
    Alokasi defisit Maxin 6 -6
    0 10
    skedul 1
    50%
    KETERANGAN B M N 90
    Modal 30 48 82
    Hutang kpd N 5
    30 48 87 skedul 3
    Alokasi ANC = 90 -45 -27 -18
    -15 21 69 KETERANGAN
    Penyisihan kas 10 -5 -3 -2 Modal
    -20 18 67 Hutang kpd N
    Penutupan Defisit 20 -12 -8
    0 6 59

    Penyisihan kas 10
    skedul 2
    Penutupan Defisit
    KETERANGAN B M N
    Modal 15 33 22
    Hutang kpd N
    15 33 22
    Alokasi ANC = 40 -20 -12 -8
    -5 21 14
    Penyisihan kas 10 -5 -3 -2
    -10 18 12
    Penutupan Defisit 10 -6 -4
    0 12 8
    30% 20%

    B M N
    -2.5 10.5 7

    -2.5 10.5 7
    -5 -3 -2
    -7.5 7.5 5
    7.5 4.5 3
    0 3 2
    KETERANGAN REALISASI HUTANG SALDO KAS

    Saldo kas 10,000,000


    Aktiva untuk kreditur dijamin penuh 60,000,000 50,000,000 20,000,000
    DISTRIBUSI
    Aktiva untuk kreditur dijamin sebagian 30,000,000 40,000,000 20,000,000
    ANK 30,000,000 50,000,000
    Kreditur Prioritas:
    Hutang gaji dan hutang pajak 20,000,000 30,000,000
    Kreditur tidak dijamin:
    Hutang dagang 20,000,000 20/50X30 JUTA
    Hutang wesel 20,000,000 20/50X30 JUTA
    Hutang Bank (sisa) 10,000,000 10/50X30 JUTA
    Sisa:
    Hutang dagang 8,000,000
    Hutang wesel 8,000,000
    Hutang Bank (sisa) 4,000,000

    Jurnal untuk menutup hutang perusahaan:


    Hutang dagang 8,000,000
    Hutang wesel 8,000,000
    Hutang Bank (sisa) 4,000,000
    Modal Harta Pailid 20,000,000
    12,000,000
    12,000,000
    6,000,000
    PRIORITAS
    Keterangan B M N B
    Saldo sebelum likuidasi 50 70 90
    Piutang kpd M -10
    Hutang kpd N 5
    Hak bersih 50 60 95
    % Laba rugi 50% 30% 20%
    Kerugian maksimum yg dapat ditanggung 100 200 475
    Kurangi angka yg besar dg angka dibwhnya -275
    100 200 200
    Kurangi angka yg besar dg angka dibwhnya -100 -100
    100 100 100 50%
    PRIORITAS Jumlah Prioritas
    M N

    PRIORItas
    55 55 I

    30 20 50 II
    30% 20% 100% III
    skedul 1

    KETERANGAN B M N
    Modal 30 48 82

    Hutang kpd Nancy 5

    30 48 87
    Alokasi ANK yang blm terjual = 90 -45 -27 -18
    Alokasi dana utk berjaga-jaga = 10 -5 -3 -2
    -20 18 67
    Penutupan defisit B 20 -12 -8
    0 6 59
    skedul 2
    50% 30% 20%
    KETERANGAN B M N
    Modal 15 33 22

    15 33 22
    Alokasi ANK yang blm terjual = 40 -20 -12 -8
    Alokasi dana utk berjaga-jaga = 10 -5 -3 -2
    -10 18 12
    Penutupan defisit B 10 -6 -4
    0 12 8
    skedul 3
    50% 30% 20%
    KETERANGAN B M N
    Modal -2.5 10.5 7

    -2.5 10.5 7

    Alokasi dana utk berjaga-jaga = 10 -5 -3 -2


    -7.5 7.5 5
    Penutupan defisit B 7.5 -4.5 -3
    0 3 2
    Loan to Loan payable
    Cash Maxin ANC Liabilities Nancy
    Balance 1 January 2009 5 10 275 40 20
    Sale - ANC 30 -275
    35 10 0 40 20
    Payment - Liabilities -35 -35
    0 10 0 5 20
    Payment - Liabilities oleh Nancy -5
    0 10 0 0 20
    Penyetoran kas oleh B 10
    10 10 0 0 20
    Pembayaran kpd Nancy -10 -10
    0 10 0 0 10
    Penutupan defisit B dan M oleh N -10 -10
    0 0 0 0 0

    Payment- M and N -105


    0 10 0 0 0
    Penutupan Piutang kpd M -10
    0 0 0 0 0
    Cash from BUZZ 7.5
    7.5 0 0 0 0
    Payment- M and N -7.5
    0 0 0 0 0

    Payment- M and N -105


    0 10 0 0 0
    Penutupan Piutang kpd M -10
    0 0 0 0 0
    PENUTUPAN DEFISIT BUZZ
    0 0 0 0 0
    B, Capital M, Capital N,Capital
    50 70 110
    -122.5 -73.5 -49
    0 -72.5 -3.5 61

    0 -72.5 -3.5 61
    5
    0 -72.5 -3.5 66
    10
    0 -62.5 -3.5 66

    0 -62.5 -3.5 66
    62.5 3.5 -66
    0 0 0 0

    -21 -84
    0 -7.5 14.5 3
    -10
    0 -7.5 4.5 3
    7.5
    0 0 4.5 3
    -4.5 -3
    0 0 0 0

    -21 -84
    0 -7.5 14.5 3
    -10
    0 -7.5 4.5 3
    7.5 -4.5 -3
    0 0 0 0
    REALISASI AKTIVA NON KAS: SALDO SEBELUM DILIKUIDASI:

    KAS ###
    MARET 20,000,000 PIUTANG - A ###
    MEI 30,000,000 ANK ###
    JULI 20,000,000 HUTANG -PHK KETIGA
    ###
    SEPTEMBER 30,000,000 HUTANG - B ###
    NOPEMBER 10,000,000 MODAL A ###
    DESEMBER 20,000,000 MODAL B ###
    TOTAL 130,000,000 MODAL C ###
    MODAL D ###
    RENCANA DISTRIBUSI PEMBAYARAN KAS

    MODAL B
    MODAL C
    MODAL D
    M DILIKUIDASI: RENCANA DISTRIBUSI PEMBAYARAN KAS

    KETERANGAN KAS HUTANG-PHK3 B


    SALDO 20,000,000 20,000,000
    MARET 20,000,000 10,000,000
    MEI 30,000,000
    JULI 20,000,000
    SEPTEMBER 30,000,000
    NOPEMBER 40,000,000 12,500,000
    DESEMBER 35,000,000 17,500,000
    TOTAL 175,000,000 30,000,000 30,000,000

    SKALA PRIORITAS
    B M N
    55 55

    30 20 50
    50% 30% 20% 100%
    SKALA PRIORITAS
    B M N
    M N 55

    10,000,000 30 20
    30,000,000 50% 30% 20%
    3,000,000 17,000,000
    18,000,000 12,000,000
    16,500,000 11,000,000
    10,500,000 7,000,000
    48,000,000 87,000,000

    II
    III
    ALA PRIORITAS

    55 I

    50 II
    100% III
    Loan from
    Cash Maxin ANC Liabilities
    Balance 1 January 2009 5 10 275 40
    Sale - plant assets 20 -235
    25 10 40 40
    Collection -Receivable 10 -40
    35 10 0 ### 40
    Payment - Liabilities -35 -35
    0 10 0 5
    Payment - Liabilities -5
    0 10 0 0
    Payment from Buzz 5 -5
    5 5 0 ### 0
    Payment to Nancy -5
    0 5 0 ###
    Penutupan defisit B&M oleh Nancy -5
    0 0 0 0

    Payment- M and N -105


    0 10 0 0
    Penutupan Piutang kpd M -10
    0 0 0 0
    Cash from BUZZ 7.5
    7.5 0 0 0
    Payment- M and N -7.5
    0 0 0 0

    Payment- M and N -105


    0 10 0 0
    Penutupan Piutang kpd M -10
    0 0 0 0
    PENUTUPAN DEFISIT BUZZ
    0 0 0 0
    Loan payable 50% 30% 20%
    B, Capital M, Capital N,Capital
    Nancy
    20 50 70 110
    -107.5 -64.5 -43
    20 -57.5 5.5 67
    -15 -9 -6
    20 -72.5 -3.5 61 45

    20 -72.5 -3.5 61
    5
    20 -72.5 -3.5 66

    20 -72.5 -3.5 66 10
    -5 harta 10 20
    15 -72.5 -3.5 66 5 hutang 15 15
    -15 72.5 3.5 -66
    0 0 0 0 offset

    -21 -84
    0 -7.5 14.5 3
    -10
    0 -7.5 4.5 3
    7.5
    0 0 4.5 3
    -4.5 -3
    0 0 0 0

    -21 -84
    0 -7.5 14.5 3
    -10
    0 -7.5 4.5 3
    7.5 -4.5 -3
    0 0 0 0
    15
    5
    REALISASI AKTIVA NON KAS:

    Saldo 10,000,000
    MARET 20,000,000
    MEI 40,000,000 KETERANGAN
    JULI 40,000,000 SALDO
    SEPTEMBER 30,000,000 MARET
    NOPEMBER 30,000,000 MEI
    DESEMBER 20,000,000 JULI
    TOTAL 190,000,000 SEPTEMBER
    NOPEMBER
    Hutang kepda pihak 3 = 40.000.000 DESEMBER
    TOTAL
    Susunlah Rencana Distribusi Pembayaran Kas?
    RENCANA DISTRIBUSI PEMBAYARAN KAS

    KAS HUTANG-PHK3 B M
    10,000,000 10,000,000
    20,000,000 20,000,000
    40,000,000 10,000,000
    40,000,000 9,000,000
    30,000,000 18,000,000
    30,000,000 12,500,000 10,500,000
    20,000,000 10,000,000 6,000,000
    190,000,000 40,000,000 22,500,000 43,500,000
    N

    30,000,000
    31,000,000
    12,000,000
    7,000,000
    4,000,000
    84,000,000

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