JURNAL REVALUATION ASSET

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

Asset Revaluation 5,000,000

AFDA 5,000,000
Account Receivable 10,000,000

Asset Revaluation 190,000,000 *

Anto, capital 76,000,000
Dika, capital 57,000,000
Ina, capital 57,000,000

* Gain (Loss) on Revaluation = 125 jt + 50 jt + 20 jt - 5 jt

= 190 jt
Partner shares on gain (loss)
Anto : Dika : Ina
4 : 3 : 3
76,000,000 57,000,000 57,000,000

BONUS PAID AND JOURNAL

Equity of Anto 676,000,000

Equity of Dika 557,000,000
Equity of Ina 457,000,000
Lana's contribution 400,000,000
Total Equity after admitting Lana 2,090,000,000
Lana's equity interest after admission 25%
Lana's Equity after admission 522,500,000
Lana's contribution 522,500,000
Lana's Equity after admission 400,000,000
Bonus paid to Lana 122,500,000

Partner shares on gain (loss)

Anto : Dika : Ina
4 : 3 : 3
49,000,000 36,750,000 36,750,000
Journal Entries
Cash 400,000,000
Anto, capital 49,000,000
Dika, capital 36,750,000
Ina, capital 36,750,000
Lana, capital 522,500,000

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

LIABILITIES AND EQUITIES

LIABILITIES
Current Liabilities
Account Payable 150,000,000
Total Current Liabilities

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