Utilities Payable New 500 2 Intangible assets are deemed worthless and are

Utilities payable new 500 2 intangible assets are

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Utilities Payable New 500 2 Intangible assets are deemed worthless and are written off Estate Equity 6.000 Intangible Assets 6.000 Nilai Realisasi Info Tambahan The mortgage payable, together with $5,000 interest payable, is secured by the land and building. All accounts receivable are pledged as security for the bank loan and $2,000 interest payable
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c eradhina’s 46 3 All inventory items are sold for $48,000, of which $18,000 is on account and $30,000 is in cash Cash 30.000 Accounts Receivable-New 18.000 Estate Equity 2.000 Neraca-sold Inventories 50.000 Info neraca 4 The equipment is sold for $14,200 cash Cash 14.200 Estate Equity 15.800 Neraca-sold Equipment 30.000 Info neraca 5 Wages and property taxes owed on August 1 (priority liabilities) are paid. Wages Payable 13.000 Property Taxes Payable 2.000 Cash 15.000 6 Land and building are sold for $64,000 cash, and the mortgage payable and related interest are paid Cash 64.000 Land 15.000 Info neraca Building 40.000 Info neraca Estate Equity 9.000 Neraca-sold Mortgage Payable 50.000 Interest Payable 5.000 Diinfokan Cash 55.000 7 Insurance policies (included in prepaid expenses) are canceled, and a $1,000 cash refund is received. Cash 1.000 Prepaid Expenses 1.000 8 Accounts receivable of $21,000 are collected from the amounts owed to Cam at August 1. The remaining $4,000 is uncollectible. Cash 21.000 Estate Equity 4.000 Accounts Receivable 25.000 Info neraca 9 The $21,000 received on account is applied to the bank note payable and related interest. Interest payable 2.000 Note payable bank 19.000 Pelunasan dr 25rb Cash 21.000 10 Estate administration expenses of $3,000 are paid. Estate Equity 3.000 Cash 3.000 11 Trustee fees of $2,000 are accrued. Estate Equity 2.000 Trustee’s fee payable— new 2.000
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c eradhina’s 47 3. Membuat Statement of Affairs - Membuatnya 2x, dari sisi Aset dan Liabilitas (hasilnya sama) Priority Liabilities = W/P dan T/P 15rb Yang belum terbayarkan = A/P 65rb N/P-Suppliers 5rb Sisa N/P-Bank 5rb Kekurangannya = 75rb Estimated Deficiency = 8rb (75rb 67rb) Statement of Affairs Asset Catat dulu alat pembayarannya baru utangnya Liabilities&Stockholder Catat langsung utangnya sesuai urutan ranking
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c eradhina’s 48 4. Membuat Laporan Keuangan a) Laporan Penerimaan Kas Acuan di no. 2 (konversi non kas ke kas) b) Laporan Perubahan Ekuitas Acuan = Cari yang memengaruhi akun-akun Estate Equity Saldo awal ekuitas di neraca Mencatat perubahan harga antara BV dengan NRV Melihat juga no 2 (konversi aset non kas ke kas) c) Neraca Patokan transaksi no. 2, bukan dari Statement of Affairs N/P Bank 25.000, di no 2 dibayar 19.000, jadi masih ada sisa 6.000
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c eradhina’s 49 Contoh Soal P 18 3 (Buku Lama) Fabulous Fakes Corporation is being liquidated under Chapter 7 of the bankruptcy at. All assets have been converted into cash, and $374,500 cash is available to pay the following claims : 1 Administrative expenses of preserving and liquidating the debtor corporation’s estate $12.500 2 Merchandise creditors 99.000 3 Local government for property taxes 4.000 4 Local bank for unsecured loan (principal is $30,000 and interest is $4,500) 34.500 5 State government for gross receipt taxes 3.000 6 Employees for unpaid wages during the month before filling (includes $12,275 for the company president and less than $11,725
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