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Likuidasi - Likuidasi Likuidasi adalah pembubaran firma...

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Likuidasi Likuidasi adalah pembubaran firma karena beberapa alasan. Kalau firma dibubarkan, berarti se harus ditutup, atau saldonya menjadi nol. Semua utang harus dilunasi demikian pula modal. Lik melalui dua proses, yaitu: 1. realisasi, yaitu penjualan aktiva non kas menjadi kas. Rugi-laba dari penjualan aktiva non kas mempengaruhi modal masing-masing anggota. 2. likuidasi, yaitu pelunasan (dengan urutan): a. utang b. modal Bentuk likuidasi ada tiga: 1. Likuidasi langsung Dalam likuidasi ini, realisasi harus selesai 100% baru kemudian diadakan likuidasi 2. Likuidasi bertahap Dalam likuidasi ini, tiap akhir periode (bulan) apabila tersedia kas (walaupun realisasi belum selesai 100%) dilakukan likuidasi 3. Likuidasi berdasar "program distribusi kas" (PDK). Sebelum realisasi terjadi, terlebih dahulu disusun program distribusi kas berdasar perbandingan pembagian rugi-laba. Pada saat terjadi realisasi, diadakan likuidasi berdasar program yang telah disusun.
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