Partnership DAA

statement of partnership liquidation

kas non kas liabilitas dhifa(30) aulia(50) adam(20)

balance 1 september 210,000 3,480,000 1,300,000 436,000 1,500,000 454,000
write off dhifa receivable - 150,000 - 150,000
collection of ar 400,000 - 400,000
writeoff or - 40,000 - 12,000 - 20,000 - 8,000
inventory aold 500,000 - 600,000 - 30,000 - 50,000 - 20,000
equipment sold 600,000 - 550,000 15,000 25,000 10,000
payent of ap - 800,000 - 800,000
notes payable - 506,000 - 500,000 - 1,800 - 3,000 - 1,200
liquidationn expense - 20,000 - 6,000 - 10,000 - 4,000
predistribution 384,000 1,740,000 - 251,200 1,442,000 430,800
distriution - 334,000 - 334,000

balance 1 oktober 50,000 1,740,000 - 251,200 1,108,000 430,800

equipment sold 380,000 - 950,000 - 171,000 - 285,000 - 114,000
inventory disposal - - 600,000 - 180,000 - 300,000 - 120,000
collection of ar 100,000 - 100,000
writeoff ar - 90,000 - 27,000 - 45,000 - 18,000
liquidationexp ( - 8,000 - 2,400 - 4,000 - 1,600
predistribution 522,000 - - - 129,200 474,000 177,200
129,200 92,286 36,914
522,000 - 381,714 140,286
fina distri bution - 522,000 - 381,714 - 140,286 - 522,000
safe payment schedule
dhifa aulia adam
capital 251,200 1,442,000 430,800
fist tloss - 522,000 - 870,000 - 348,000
next loss -15000 -25000 -10000
total - 285,800 547,000 72,800
proportional loss 285,800 - 204,143 - 81,657
toal - 342,857 - 8,857
proportional loss - 8,857 8,857
cash distribution 334,000
kas 80,000
ar 160,000
inventory 720,000
land 400,000
building 2,000,000
ia 520,000
ap 1,000,000
np 800,000
unearn 20,000
wp 60,000
mp 1,600,000
ee 400,000

kas 144,000
ee 16,000
ar 160,000

kas 388,000
ee 332,000
inventory 720,000

kas 1,800,000
ee 600,000
land 400,000
building 2,000,000

ee 520,000
ia 520,000

ee 164,000
adcnm exp 164,000

total kas 2,412,000

mp 1,600,000
kas 1,600,000

wages payable 60,000

kas 60,000

adm exp 164,000

kas 164,000

sisa kas 588,000

proporsi

ap 323,077
np 258,462
unaernd 6,462
kas 588,000

cash disbursment
cash balancee 80,000,000
collecton of ar 144,000,000
inventory sold 388,000,000
building and land sold 1,800,000,000
total cash receipt 2,332,000,000
less disbursment
adm exp - 164,000,000
mortage payable - 1,600,000,000
wages payable - 60,000,000
ap - 323,076,923
np - 258,461,538
iunearn - 6,461,538
total dishbursment - 2,412,000,000

cash balancw -

statement ofchange equity

EE 1 okt 400,000
less: net loss - 1,268,000
adm exp - 164,000

net decrease - 1,432,000

estate deficit - 1,032,000

schedule gain/loss asset

BV 1 agus proced on realisasgain/loss
ar 160,000 144,000 - 16,000
inventory 720,000 388,000 - 332,000
land building 2,400,000 1,800,000 - 400,000
intejibel aset 520,000 - - 520,000

net losss - 1,268,000

ar Rp 280,000
instalment sales Rp 280,000

kas Rp 84,000
ar Rp 84,000

cois Rp 215,385
shipment of instal Rp 215,385

installment Rp 280,000
cois Rp 215,385
deffered gross profi Rp 64,615

defered gp Rp 55,132,000
realized 2015 Rp 25,200,000
realized 2014 Rp 15,232,000
realizesd Rp 14,700,000
 consignee consignor
saat mengirim memorandum consigment out

biaya pengiriman consigment in 75000

kas 75000

saat penjualan kas 660,000

consigment in 660,000

pengakuan komisi consigmen in 132,000

comissiiom 132,000

saat mengirim uang consigment in 453,000 kas

kas 453,000 consigment out

consigment out
consigment out 1,200,000
merchandise sipment 1,200,000

453,000
consigment out 207,000
consigment out 660,000

consigment out 93000

consigment income 93,000