Consignor Consignee

Tanggal Transaksi Debet Kredit Tanggal Transaksi

3-Mar Consignment Out 39,520,000 -
Merchandise shipment 39,000,000
Cash 520,000

4-Mar - Memorandum

12-Mar - Cash

Consignment in

26-Mar -
Cash

Consignment in

28-Mar Merchandise shipment 6,000,000 Consignment in

Consignment out 6,000,000

31-Mar Cash 36,545,000 Consignment in

Consignment out 9,455,000
Consignment out 46,000,000

Consignment out 6,065,000

Commision income 6,065,000
Transaksi Debet Kredit

Memorandum

18,400,000
Consignment In 18,400,000

Consignment in 3,770,000
Cash 90,000
Commision Income 3,680,000

27,600,000
Consignment in 27,600,000

Consignment in 5,660,000
Cash 140,000
Commision Income 5,520,000

Consignment in 25,000
Cash 25,000

Consignment in 36,545,000
Cash 36,545,000
Jurnal PKN,STAN,BPPK
Statement of Partnership Liquid
Bulan Transaksi Debet Kredit For the period January 1, 2012 t
Januari BPPK 20,000
Loan to BPPK 20,000 Cash
Balances, January 1 120,000
PKN 10,000 Offset BPPK Loan
STAN 6,000 Write off goodwill
BPPK 4,000 Pelunasan piutang 100,000
Goodwill 20,000 Penjualan Inventory 100,000
Predistribution
Cash 100,000 Balances, January 31 320,000
A/R 100,000 January distribution
Creditors (250,000)
Cash 100,000 STAN (60,000)
Inventory 80,000 Balances February, 1 10,000
PKN 10,000 Penjualan Peralatan 30,000
STAN 6,000 Penjualan Inventory 90,000
BPPK 4,000 Beban Likuidasi (2,000)
Penemuan Utang
Account Payable 150,000 P. Balances, February, 31 128,000
Note Payable 100,000 Distribution
Cash 250,000 Creditors (4,000)
Partner (114,000)
STAN 60,000 Balances, Februari 31 10,000
Cash 60,000

Februari Cash 30,000

PKN 5,000
STAN 3,000
BPPK 2,000
Equipment 40,000

Cash 90,000
PKN 15,000
STAN 9,000
BPPK 6,000
Inventory 120,000

PKN 1,000
STAN 600
BPPK 400
Cash 2,000
PKN 2,000
STAN 1,200
BPPK 800
A/P 4,000

A/P 4,000
Cash 4,000
PKN,STAN,BPPK
Statement of Partnership Liquidation
For the period January 1, 2012 to February 1,2012

Non Cash Assets Proirity Liabilities PKN STAN

580,000 250,000 170,000 180,000
(20,000)
(20,000) (10,000) (6,000)
(100,000)
(80,000) 10,000 6,000

360,000 250,000 170,000 180,000

(250,000)
(60,000)
360,000 - 170,000 120,000
(40,000) (5,000) (3,000)
(120,000) (15,000) (9,000)
(1,000) (600)
4,000 (2,000) (1,200)
200,000 4,000 147,000 106,200

(4,000)
(42,000) (43,200)
200,000 - 105,000 63,000
BPPK
100,000
(20,000) Balances, January 31
(4,000) Possible losses
Possible losses on contingencies
4,000
Posiible loss from PKN
80,000

80,000
(2,000)
(6,000)
(400)
(800)
70,800 Balances,February 31
Possible losses
Possible losses on contingencies
(28,800)
42,000 Posiible loss from PKN
PKN,STAN,BPPK
Schedule of Safe Payment
For the period January 1, 2012

Possible Losses PKN STAN BPPK

0.5 0.3 0.2
170,000 180,000 80,000
(360,000) (180,000) (108,000) (72,000)
(10,000) (5,000) (3,000) (2,000)
(15,000) 69,000 6,000
15,000 (9,000) (6,000)
- 60,000 -

PKN,STAN,BPPK
Schedule of Safe Payment
For the period January 1, 2012

Possible Losses PKN STAN BPPK

0.5 0.3 0.2
147,000 106,200 70,800
(200,000) (100,000) (60,000) (40,000)
(10,000) (5,000) (3,000) (2,000)
42,000 43,200 28,800
- - -
42,000 43,200 28,800
 0 100 30
0 0
0 90 36
STAN Corporation
Statement of affairs
On Juny, 2016

Assets

Book Value
Pledged for partially secured creditors
70,000 Account Receivable
Less : Note Payable
Interest accrued on notes payable

Pledged for fully secured creditors

230,000 Land and Building
Less : Mortgage Payable
Interest Payable

Available for priority and unsecured creditors

40,000 Cash
50,000 Inventories
60,000 Machinery-net
50,000 Goodwill
Total Available for priority and unsecured creditors
Less : Priority liabilities
Total Available for unsecured creditors
Estimated deficiency
500,000

Liabilities

Book Value Fully Secured Liabilities

150,000 Mortgage Payable
15,000 Interest Payable

Partially secured creditors

60,000 Note Payable
5,000 Interest Payable

Less : Account Receivable pledged

Priority Liabilities
60,000 Wages Payable
 Unsecured Creditors
110,000 A/P

Stockholder Equity
200,000 Capital Stock
(100,000) Retained Earnings
500,000

Jurnal
Transaksi Debet
Penyerahan Kas 40,000
Account Receivable 70,000
Inventories 50,000
Land 30,000
Building 200,000
Machinery 60,000
Goodwill 50,000
Account Payable
Wages Payable
Mortgage Payable
Interest acrrued on mortgage payable
Note payable
Interest accrued on notes payable
Estate equity

a Cash 63,000
Estate equity 7,000
Account Receivable

Note Payable 58,000

Interest acrrued on note payable 5,000
Cash

b Cash 40,000
Estate equity 10,000
Inventories

c Cash 170,000
Estate equity 60,000
Land
Building

Mortgage Payable 150,000

Interest on Mortgage payable 15,000
Cash

d Cash 20,000
 Estate equity 40,000
Machinery

e Wages Payable 60,000

Cash

f Estate equity 2,000

Trustee equity and liquidation exp.

g Estate equity 1,000

Cash
Estimated Realized Value Less Estimated Realizable
Secured Creditor Liabilities Value Available for
secured creditors

63,000
(60,000)
(5,000) -

170,000
(150,000)
(15,000) 5,000

40,000
40,000
20,000
-
105,000
(60,000)
45,000
67,000
112,000

Estimated Realized Value Less Estimated Realizable

Secured Creditor Liabilities Value Available for
secured creditors

150,000
15,000
165,000

60,000
5,000
65,000 2,000
(63,000)

60,000
 110,000

112,000

Kredit

110,000
60,000
150,000
15,000
60,000
5,000
100,000

70,000

63,000

50,000

200,000
30,000

165,000
60,000

60,000

2,000

1,000