Professional Documents
Culture Documents
Land 125,000,000
Asset revaluation 125,000,000
Building 50,000,000
Asset Revaluation 50,000,000
Equipment 20,000,000
Asset Revaluation 20,000,000
NUSANTARA CONSULTING
FINANCIAL STATEMENT
As of January 1, 2009
ASSETS
Current Asset
Cash
Account Receivable 90,000,000
AFDA -
Total current Asset
Non-Current Assets
Land
Building 550,000,000
Less : Accumulated Depreciation (50,000,000)
Equipment 530,000,000
Less : Accumulated Depreciation (80,000,000)
Total Non Current Assets
TOTAL ASSETS
Non-Current Liabilities
Bank Loan 350,000,000
Total Non-Current Liabilities
Total Liabilities
EQUITY
Anto, capital
Dika, capital
Ina, capital
Lana, capital
Total Equity
TOTAL LIABILITIES AND EQUITY
NUSANTARA CONSULTIN
STATEMENT OF PARTNERSHIP LIQ
For Period December 1-30,
Cash +
Balances before realization 2,000,500,000 1,150,000,000
Sales of Asset and division of loss 1,062,500,000 (1,150,000,000)
Balances after realization 3,063,000,000 -
Payment of liabilities (896,000,000) 0
Balances after payment 2,167,000,000 -
Cash distributed to partners (2,167,000,000) 0
Final Balance 0 0
LIQUIDATION JOURNAL
Sales on Assets
Cash 1,062,500,000
Loss on realization 88,000,000
Non Cash Assets 1,150,500,000
Division of Loss
Loss on realization 88,000,000
Anto, capital 22,000,000
Dika, capital 22,000,000
Ina, capital 22,000,000
Lana, capital 22,000,000
Payment of liabilities
Liabilities 896,000,000
Cash 896,000,000
Cash distribution
Anto, capital 793,000,000
Dika, capital 553,000,000
Ina, capital 293,000,000
Lana, capital 528,000,000
Cash 2,167,000,000
50 jt + 20 jt - 5 jt
LTING
MENT
009
1,000,000,000
90,000,000
1,090,000,000
550,000,000
500,000,000
450,000,000
1,500,000,000
2,590,000,000
UITIES
150,000,000
350,000,000
500,000,000
627,000,000
520,250,000
420,250,000
522,500,000
2,090,000,000
2,590,000,000
NUSANTARA CONSULTING
ATEMENT OF PARTNERSHIP LIQUIDATION
For Period December 1-30, 2010
Capital
Non Cash = Liabilities + Anto + Dika + Ina
1,150,000,000 896,000,000 815,000,000 515,000,000 315,000,000
(1,150,000,000) - (22,000,000) (22,000,000) (22,000,000)
- 896,000,000 793,000,000 553,000,000 293,000,000
0 (896,000,000) - - -
- 0 793,000,000 553,000,000 293,000,000
0 - 793,000,000 553,000,000 293,000,000
0 0 0 0 0
+ Lana
550,000,000
(22,000,000)
528,000,000
-
528,000,000
528,000,000
0