Nama : Astri Aviriani H

NIM : 023001805004

1. Segment Reporting

No Segment Revenue Profit (loss) Asset

1 Electronics $ 42,000 -$ 6,800 $ 73,000
2 Bicycles 105,000 30,400 207,000
3 Sporting Goods 53,000 - 4,900 68,000
4 Home Appliances 147,000 23,000 232,000
5 Gas & Oil Equipment 186,000 11,700 315,000
6 Glassware 64,000 - 19,100 96,000
7 Hardware 178,000 38,600 194,000
Total $ 775,000 $ 72,900 $ 1,185,000
10% $ 77,500 $ 10,370 $ 118,500

a. Segments Revenue Profit (loss) Assets

Electronics x x x
Bicycles v v v
Sporting Goods x x x
Home Appliances v v v
Gas & Oil Equipment v v v
Glassware x v x
Hardware v v v

b. Revenue External
Bicycles 105,000 ada 25.000 tp Sport Goods internal 25 extternal 80
Home Appliances 147,000
Gas & Oil Equipment 186,000
Glassware 64,000
Hardware 178,000
$ 680,000
655,000
$ 750,000
87% Ya, Laporan segment terpisah tsb sudah memenuhi sya
karena diatas 75%
s internal 25 extternal 80

sah tsb sudah memenuhi syarat comprehensive test

2. Masuknya Partner baru ke dalam Partnership

a. Investement in partnership $ 11,000

New partner's proportionate bv - 10,250
Difference (investment > bv) $ 750

b. Land $ 3,000
Adi Capital $ 1,350
Bimo Capital 900
Caca Capital 750

c. Cash $ 11,000
Caca Capital $ 11,000

d. Caca, Investment $ 11,000 Goodwill $ 3,000

Caca, Interest 25% Adi Capital
Total Implied Capital $ 44,000 Bimo Capital
(-) total Invested Capital $ -
Goodwill $ 44,000 Cash $ 11,000
Caca Capital

e. Cash $ 11,000
Caca Capital $ 10,250
Adi Capital 450
Bimo Capital 300
$ 1,800
$ 1,200

$ 11,000
3. Lump-Sum Liqiuidation

ABC Partnership
Statement of Realization and Liquidation
Lump-sum Liquidation on December 10, 2016

Noncash
Cash Assets Liabilities
Preliquidation balances 25,000 475,000 - 270,000
Sale of assets and distribution
of $215.000 loss 260,000 - 475,000
285,000 0 - 270,000
Cash contributed by Cica 25,000
310,000 0 - 270,000
Distribution of deficit of partner :
(20/60*$1.000)
(40/60*$1.000)
310,000 0 - 270,000
Contribution by Bimo to deficit 36,667
346,667 0 - 270,000
Payment to creditors - 270,000 270,000
76,667 0 0
Payment to partner - 76,667
Postliquidations balances 0 0 0
(Parentheses indicate credit amount)
 Capital Balances
Ana Bimo Cica
20% 40% 40%
- 120,000 - 50,000 - 60,000

43,000 86,000 86,000

- 77,000 36,000 26,000
- 25,000
- 77,000 36,000 1,000
- 1,000
333
667
- 76,667 36,667 0
- 36,667
- 76,667 0 0

- 76,667 0 0
76,667
0 0 0