Soal TM 2 Pertemuan 6
Soal-soal
Accounting for Partnerships
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Petunjuk Pengerjaan Tugas Mandiri
Soal Tugas Mandiri (TM) dikerjakan secara berkelompok,
di tulis tangan pada kertas double folio dengan
rapi.Kelompok terdiri atas maksimal 3 orang anggota.
Dikumpulkan pada awal kuliah minggu/pertemuan
berikutnya.
Jawaban Soal TM yang sama, oleh mahasiswa secara
perorangan (individual) harus di “up load” pada forum
diskusi di binusmaya (LMS), pada kolom tugas. Up load
haryus sudah dilakukan paling lambat 7 hari setelah
pertemuan yang dimaksudkan.
Bila anda mengerjakan salah satunya saja atau tidak
keduanya maka anda dianggap tidak mengumpulkan TM
pada pertemuan yang dimaksudkan.
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SOAL TUGAS MANDIRI 5
E 13-3
For Laugh In Co., beginning capital balances on January 1, 2005, are Dick Rowe n
$20,000 and Dan Martin $18,000. During the year, drawings were Rowen $8,000 and Marttn $5,000.
Net income was $32,000, and the partners share income equally.
Instructions
a. Prepare the partners’ capital statement for the year.
b. Prepare the owners’ equity section of the balance sheet at December 31, 2005.
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SOAL TUGAS MANDIRI 6
P 13-4A
At April 30, partners’ capital balances in DLM Company are: Donatello $49,000,
Leonardo $28,000, and Michaelangelo $20,000. The income -sharing ratios are 5:3:2, respectively.
On May 1, the DLMR Company is formed by admitting Rafael to the firm as a partner.
Instructions
a. Journalize the admission of Rafael under each of the following independent assumptions.
(1) Rafael purchases 50% of Michaelangelo’s ownership interest by paying Michaelangelo $
9,000.
(2) Rafael purchases 50% of Leonardo’s ownership interest by paying Leonardo $ 15,000.
(3) Rafael invests $38,000 cash in the partnership for a 40% ownership interest that includes a
bonus to the new partner.
(4) Rafael invests $30,000 in the partnership for a 15% ownership interest, and bonuses are
given to the old partner.
b. Michaelangelo’s capital balance is $24,000 after admitting Rafael to the partnership by
investment. If Michaelangelo’s ownership interest is 15% of total partnership capital, what were
(1) Rafael’s cash investment and (2) the total bonus to the old partnership?
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SOAL TUGAS MANDIRI 6
P 13-5A
On December 31, the capital balances and income ratios in the Sesame Company are
as follows.
Partners
Capital Balance
Income Ratio
A. Bert
$70,000
60%
L. Ernie
30,000
30
B. Bird
24,500
10
Instructions
a. Journalize the withdrawal of Bird under each of the following independent assumptions.
(1) Each of the ramaining partners agrees to pay $13,000 in cash from personal funds to
purchase Bird’s ownership equiry. Each receives 50% of Bird’s equiry.
(2) Ernie agrees to purchase Bird’s ownership interest for $18,000 in cash.
(3) From partnership assets, Bird is paid $29,000, which includes a bonus to the retiring partner.
(4) Bird is paid $14,000 from partnership assets. Bonuses to the remaining partners are
recognized.
b. If Ernie’s capital balance after Bird’s withdrawal is $33,000, what were (1) the total bonus to the
remaining partners and (2) the cash paid by the partnership to Bird?
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