TRY OUT ASISTENSI 2017

AKUNTANSI KEUANGAN LANJUTAN II

Himpunan Mahasiswa Akuntasi Universitas Airlangga

1. are distributions that can be made to partners with the assurance that the
amounts distributed will not need to be returned to the partnership at some later date to cover
known liabilities or realign partner capital.

a. safe payment
b. cash distribution plan
c. liqudation
d. installment
e. Assume Loss Absorption

2. A Statement of Partnership Liquidation is prepared showing.

a. payment to creditors
b. sale noncash asset
c. distribution expense
d. distribution gain or loss
e. all of the above

3. . are an ordering of partners on the basis of the adequacy of their equities in the partnership
to absorb possible partnership losses and used in the preparation of assumed loss absorption
schedules, which in the construction of cash distribution plans.
a. liquadition of partnership
b. retirement of partner
c. vulnerability ranking
d. cash distribution schedule
e. trustee

4. How does the purchase of an interest from existing partners differ from the acquisition of
an interest by investment in a partnership?
a. The admission of a new partner may be recorded by the goodwill approach (or revaluation
approach) or by the bonus approach
 b. When a new partner acquires an interest by purchase from existing partners, the
partnership receives no new assets because the payment for the new partners interest is
distributed to the old partners.
c. If a new partner receives a capital credit in excess of his or her investment, the excess is a
bonus to the new partner. A bonus to a new partner is charged against the old partners capital
balances in relation to their old profit sharing ratios. If a new partners investment exceeds
d. When a old partner sell an interest , the partnership receives new assets because the
payment for the new partners interest is distributed to partnership
e. none of the above

5. Which one of these following are consignee duties?

a. Compensation for sales
b. Reimbursement for necessary expenditures
c. Report regularly on the progress of consignment sales
d. purchase the goods at authorized price
e. none of the above

PRAKTIKA 1
Cash $ 20,000 Liabilities 40,100
Loan from younglex 5,000
Other asset 130,000
Younglex capital 9,900
Loan to awkarin 10,000
Awkarin capital 45,000
Oka capital 60,000

During January 2011 part of the firms asset are sold for 40,000. In February the remaining
asset are sold 21,000. Assume that avalialable cash is distributed to the proper parties at the
end of January and at the end of February.
Prepare a statement of partnership liqudation with supporting methods to distribution cash
(safe payment or cash distribution plan)
PRAKTIKA 2
Buatlah jurnal dari pihak konsinyi yaitu PT Unch dimana PT NYUNYU sebagai konsinyor!
Transaksi Laba terpisah Laba tidak
terpisah
Pengiriman 10 buah lemari atas konsinyasi. Dengan harga
pokok @$25

Beban pihak konsinyi yg harus dibebankan pada perkiraan

pihak konsinyor berupa beban angkut senilai $50 untuk seluruh
barang dalam 1 kali pengiriman

Penjualan 7 buah lemari dengan harga @$35. Belum dikurangi

komisi 10%.

Kemukakan hak dan kewajiban PT Unch!

Bagaimana keuntungan mendasar atau alas an mendasar yang di miliki oleh PT Unch dan PT
Nyunyu atas dasar operasi konsinyasi?
 TRY OUT ASISTENSI 2017
HIMPUNAN MAHASISWA AKUNTANSI
UNIVERSITAS AIRLANGGA

NAMA : ANGKATAN :
NIM : MATA KULIAH :

JAWABAN :

PILIHAN GANDA
A B C D E
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ESSAY :