Rp 1 Qisya Rizki Seno Tom

Rp 40,000,000 Rp 25,000,000 Rp 51,428,571 Rp 26,666,667

Rank Rp 3 Rp 1 Rp 4 Rp 2

Loss Absorbsion 30% 20% 35% 15%

Qisya Rizki Seno Tom
Equity(net of loans) Rp 12,000,000 Rp 5,000,000 Rp 18,000,000 Rp 4,000,000
Assume loss -Rp 7,500,000 -Rp 5,000,000 -Rp 8,750,000 -Rp 3,750,000
Rp 4,500,000 Rp - Rp 9,250,000 Rp 250,000
New Loss -Rp 500,000 -Rp 583,333 -Rp 250,000
Rp 4,000,000 Rp - Rp 8,666,667 Rp -
New Loss -Rp 4,000,000 -Rp 4,666,667
Rp 4,000,000

Cash Distribution Plan

Piority Liabilities Seno Loan Qisya Rizki
First 42juta 100%
Next Seno ke Loan 6jt 100%
Next 8,6 jt 46.15%
Next 1,3jt 37.50%
Reminder 30% 20%

Cash Distribution Schedule

Cash distribute Priority Liability Loan to Seno Qisya
Priority Liabilities Rp 42,000,000 Rp 42,000,000
Seno Loan Rp 6,000,000 Rp 6,000,000
Next 4,6 -Rp 8,666,667 Rp 4,000,000
Next 1,3 -Rp 1,333,333 -Rp 500,000
Rp 38,000,000 Rp 42,000,000 Rp 80,000,000 Rp 3,500,000
 Total
Rp 39,000,000
-Rp 25,000,000
Rp 14,000,000
-Rp 1,333,333
Rp 12,666,667
-Rp 8,666,667
Rp 4,000,000

Seno Tom

53.85%
43.75% 18.75%
35% 15%

Rizki Seno Tom

-Rp 4,666,667
-Rp 583,333 -Rp 250,000
-Rp 5,250,000 -Rp 250,000
 1
Cash Rp 4,000
Accounts Receivable Rp 8,000
Inventories Rp 36,000
Land Rp 20,000
Building-net Rp 100,000
Intangible Asset Rp 26,000
Acoount Payable Rp 50,000
Note Payable-Unsecured Rp 40,000
Revenue in advance Rp 1,000
Wages Payable Rp 3,000
Mortgage Payable Rp 80,000
Estate Equity Rp 20,000

2
a Cash Rp 7,200
Estate Equity Rp 800
Accounts Receivable Rp 8,000
b Cash Rp 19,400
Estate Equity Rp 16,600
Inventories Rp 36,000
c Cash Rp 90,000
Estate Equity Rp 30,000
Land and building Rp 120,000
d Estate Equity Rp 26,000
Intagible Asset Rp 26,000
E. Estate Equity Rp 8,200
Trustee fee payable Rp 8,200 total cash

Mortgage payable 80000

Cash 80000
Trustee payable 8200
Cash 8200
Wages payable 3000
Cash 3000
Revenue advance 1000
Cash 1000
Accounts Payable 15778 50000
Notes Payable 12622 40000
Cash 28400 1000
Akun tersisa
Accounts Payable 34222
Notes Payable 27378
Estate Equity 61600
120600
Tahun 2016
1-Jul Installment AR Rp 150,000
Installment sales Rp 150,000
Cost of Installment Sales Rp 125,000
Shipment of installment Rp 125,000
Cash Rp 50,000
Installment AR Rp 50,000
1-Aug Cash Rp 3,500
Interest revenue Rp 1,000
Installment AR Rp 2,500
1-Sep Cash Rp 3,475
Interest revenue Rp 975
Installment AR Rp 2,500
1-Oct Cash Rp 3,450
Interest revenue Rp 950
Installment AR Rp 2,500
1-Nov Cash Rp 3,425
Interest revenue Rp 925
Installment AR Rp 2,500
31-Dec Installment sales Rp 150,000
Cost of Installment Sales Rp 125,000
Deffered Gross Profit Rp 25,000
Deffered gross profit Rp 10,417
Realized Gross Profit Rp 10,417

Tahun 2017
31-Dec Deffered GP Rp 5,000
Realized GP Rp 5,000

Pemilikan Kembali
31-Dec Inventory Rp 60,000
Deferred GP Rp 9,583
Installment AR Rp 57,500
Gain on Repossesssion Rp 12,083
Installment receive Rp 10,417
Gross Profit 17%

DP Rp 50,000
Cash Received from Principal Rp 12,500
Rp 62,500

Cash Received from Principal Rp 30,000

Installment receive Rp 5,000

Installment AR balance Rp 57,500

Deferred GP Rp 9,583
CONSIGNEE
Pengiriman -

Cash Rp 1,800,000
Penjualan
Consigment in Rp 1,800,000
Consigment in Rp 360,000
Pengakuan Komisi
Commision on Sale Rp 360,000
Consigment in Rp 1,440,000
Cash Rp 1,440,000
Pengembalian Uang
CONSIGNOR
Consigment out Rp 4,000,000
Pengiriman
Merchandise shipment Rp 4,000,000
Penjualan -

Pengakuan Komisi -

Cash Rp 1,440,000
Consigment out Rp 360,000
Pengembalian Uang Consigment out Rp 1,800,000
Consigment out Rp 170,000
Consigment income Rp 170,000
 1 Adjustment Branch Adjustment HO

e. Selling Exp 350 Selling Exp 1,050

Supplies 350 Supplies
f. Prepaid Exp 150 Prepaid Exp 480
General Expense 150 General Expense
g. General Expense 120 General Expense 320
Accrued Payable 120 Accrued Payable
h. Depr Exp 75 Depr Exp 275
Accum. Depr 75 Accum. Depr
i. Cash 3,000
Branch
j. General Expense 500
HO 500

Closing Branch Closing HO

Sales 30,000 Unrealized Profit 3,360
Inventory, End 16,500 Branch Income
HO 6,495 Branch Income (Loss) 6,495
Purchase 5,000 Branch
Shipment from HO 15,360
Inventory, Beg 20,800 Sales 65,000
Advert. Exp 3,000 Inventory, End 32,050
Salaries Exp 4,240 Shipment to Branch 12,800
Selling Exp 1,550 Income Summary
Rent Exp 1,500 Purchase
General Exp 1,470 Inventory, Beg
Depr Exp 75 Advert. Exp
Salaries Exp
Selling Exp
BRANCH INCOME STATEMENT Rent Exp
Sales 30,000 General Exp
COGS: Depr Exp
Inventory, Beg 20,800 Branch Income (Loss)
Purchase 5,000
Shipment from HO 15,360
41,160 Income Summary 13,390
Inventory, End (16,500) 24,660 R/E
GP 5,340 HO INCOME STATEMENT
Advert. Exp 3,000 Sales
Salaries Exp 4,240 COGS:
 Selling Exp 1,550 Inventory, Beg 40,000
Rent Exp 1,500 Purchase 35,000
General Exp 1,470 75,000
Depr Exp 75 11,835 Shipment to Branch (12,800)
(6,495) Inventory, End (32,050)
GP
Realized Profit: Branch Income (Loss)
Inventory, Beg (Shipment) 16,800
Shipment from HO 15,360 Advert. Exp 3,500
32,160 Salaries Exp 5,000
Inventory, End (Shipment) 12,000 Selling Exp 3,050
20,160 Rent Exp 3,500
20/120 General Exp 3,000
Realized Profit 3,360 Depr Exp 275
 Adj & Elim
Accounts HO Branch
Dr Cr
DEBITS
Cash 23,000 5,000
A/R 35,000 13,500
1,050 Merch Inv Beg 40,000 20,800 b 2,800
Prepaid Exp. 480 150
480 Equipment 15,000 4,500
Supplies 450 300
320 Branch 39,000 - a 39,000
R/E awal 7,500 -
275 Purchase 35,000 5,000
Shipm. From HO - 15,360 c 15,360
3,000 Depr. Exp. 275 75
Adv. Exp. 3,500 3,000
Salaries Exp. 5,000 4,240
Selling Exp. 3,050 1,550
Rent Exp. 3,500 1,500
General Exp. 3,000 1,470
3,360 Total Debits 213,755 76,445
Merch Inv End 32,050 16,500 d 2,000
6,495
CREDITS
Acc. Depr 5,275 825
Unrealized Profit 5,360 - b 2,800
c 2,560
13,390 A/P 45,000 6,500
35,000 Accrued Payable 320 120
40,000 HO 39,000 a 39,000
3,500 Capital Stock 80,000 -
5,000 Sales 65,000 30,000
3,050 Shipm. To Branch 12,800 c 12,800
3,500 Total Credits 213,755 76,445
3,000 Merch Inv End 32,050 16,500 d 2,000
275 59,160 59,160
3,135 Net Income

13,390 COMBINED INCOME STATEMENT COMBINED BALANCE SHEET

Sales 95,000
65,000 COGS: ASSETS
Inventory, Beg 58,000 Current Assets:
 Purchase 40,000 Cash
98,000 A/R
Inventory, End (46,550) 51,450 Supplies
GP 43,550 Merch. Inventory
30,150 Prepaid Exp
34,850 Advert. Exp 6,500
(3,135) Salaries Exp 9,240 Non Current Assets:
31,715 Selling Exp 4,600 Equipment
Rent Exp 5,000 Accum. Depr.
General Exp 4,470
Depr Exp 350 30,160 Total Assets
Net Income 13,390
LIABILITIES & EQUITIES
18,325 Liabilities:
13,390 A/P
Accrued Payable

Equities:
Capital Stock
R/E

Total Liab & Equities

 Income Balance Jurnal eliminasi
Statement Sheet a Ho 39,000
Branch 39,000
28,000
48,500 b Unrealized Profit 2,800
58,000 2,800 elemen COGS Inventory beginning 2,800
630
19,500 c Shipment To Branch 12,800
750 Unrealized Profit 2,560
- Shipment From HO 15,360
7,500 minus
40,000 d Inventory ending (I/S) - COGS 2,000
Inventory Ending (B/S)
350
6,500
9,240
4,600
5,000 Unrealized Profit
4,470 Realized 3,360 2,800
2,560
46,550 12,000 2,000
151,430 2,000

6,100
- beginning invento 16800 2,800

51,500 shipment from HO 2,560 2,560

440 5,360
-
80,000
95,000
-

46,550

13,390 13,390 RE
151,430 RE awal
Net income
(Dividen)
BINED BALANCE SHEET RE akhir
 28,000
48,500
750
Merch. Inventory 46,550
630
124,430
Current Assets:
19,500
ccum. Depr. (6,100)
13,400
137,830

LITIES & EQUITIES

51,500
ccrued Payable 440
51,940

apital Stock 80,000

5,890 =-7500+13390
85,890
Liab & Equities 137,830
mengurangi COGS
2000 mengurangi aset