LAB AKUTANSI LANJUTAN 1

NAMA : NABILLA MUTIARA YURIKA

NPM : 1219210151
KELAS : BAP
 PETRA EMAN TORA
STEP 1
CAP BALANCE 55,000,000 45,000,000 24,000,000
(+)LOAN BALANCE
NET CAPITAL INTEREST 55,000,000 45,000,000 24,000,000

STEP 2 PETRA EMAN TORA

CAPITAL & ADVANCE B 55,000,000 45,000,000 24,000,000
PROFIT & LOSS RATIO 50% 30% 20%
LOSS ABSORPTION POTENTIAL 110,000,000 150,000,000 120,000,000
ORDER OF CASH DISTRIBUTION 3 1 2

STEP 3 LOSS ABSORPTION POTENTIAL

PETRA EMAN TORA
PROFIT & LOSS RATIO 50% 30% 20%
LOSS ABSORPTION POTENTIAL 110,000,000 150,000,000 120,000,000
NET CAPITAL INTEREST
REDUCE LOSS ABSOPRTION POTENTIAL OF EMAN
(150.000.000 - 120.000.000 = 30.000.000) X 30% 30,000,000
110,000,000 120,000,000 120,000,000
REDUCE LOSS ABSOPRTION POTENTIAL
EMAN(150.000.000 - 90.000.000 = 60.000.000) X 30% 10,000,000
PETRA(110.000.000 - 90.000.000 = 20.000.000) X 50% 10,000,000
110,000,000 110,000,000 120,000,000
REMINDER

STEP 4
Creditor Petra Eman
First 17.000.000 100%
Next 9.000.000 100%
Next 5.000.000 60%
50% 30%

Total Creditor Petra

To Creditor 17,000,000 17,000,000
To Eman 9,000,000
To Eman&Tora 5,000,000
Remainder
Profit and Loss Ratio 75,000,000 37,500,000
106,000,000 17,000,000 37,500,000
CASH DISTRIBUTION
PETRA EMAN TORA
50% 30% 20%

55,000,000 45,000,000 24,000,000

10,000,000 -
55,000,000 35,000,000 24,000,000

3,000,000
2,000,000
55,000,000 32,000,000 24,000,000
50% 30% 20%

Tora

40%
20%

Eman Tora

9,000,000
3,000,000 2,000,000
22,500,000 15,000,000
34,500,000 17,000,000