Monday, 16 February 2015

Assignment 5: Akawnting

Installment Liquidation


Luna, Ingred and Tony decided to liquidate their partnership on March 31, 2015.  On this date, their capital balances were as follows:
Luna                              P 150,000
 Ingred                                 90,000 
    Tony                                 120,000    
The partners share profits and losses in 40%, 30% and 30% to Luna, Ingred and Tony respectively.  The net income from January 1 to March 31, 2015 was 65,000.  Assume Tony received P 21,000 cash from the liquidation process.
 
  1. Compute the amount of loss/gain on realization
  2. How much cash must be received by each partner?

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72 comments:

  1. Anonymous16 February 2015 at 20:02

    65000x P/L Ratio
    Luna 150000+26000=176000
    Ingred 90000+19500=109500
    Tony 120000+19500=139500

    21000/30% =
    Luna Ingred Tony
    176000 109500 139500
    (28000) (21000) (21000)
    148000 88500 118500

    1. 70000 amount on realization
    2. Luna 148000
    Ingred 88500
    Tony 118500

    -----Romelee Velasco Bsa-1b

    ReplyDelete
  2. Unknown16 February 2015 at 20:07

    Kristy Avila 1B

    Total loss on realization: 367500
    Luna: 21000
    Ingred:15750
    Tony: 122250

    luna ingred tony
    150000 90000 120000
    24000 18000 18000 -> profit
    (152000) (92250) (122250)
    ----------------------------------------------
    21000 15750 15750

    ReplyDelete
  3. Anonymous17 February 2015 at 00:08

    Luna,Capital Ingred,Capital TOny,Capital
    150.000 90,000 120,000
    26,000 19,500 19,500
    176,000 109,500 139,500
    (21,000)
    118,500 / 30% = 395,000 Loss
    Realization

    Luna---65,000 x 40%= 26,000
    Ingred--65,000 x 30%= 19,500
    Tony---65,000 x 30%= 19,500


    Luna,Capital Ingred,Capital TOny,Capital
    176,000 109,500 139,500
    (158,000) (118,500) (118,500)
    18,000 (9,000) 21,000----> Cash received by
    each partner.


    Luna----395,000 x 40%= 158,000
    Ingred--395,000 x 30%=118,500
    Tony---395,000 x 30%=118,500



    ------Nikko Silva BSA-1B

    ReplyDelete
  4. Anonymous17 February 2015 at 00:08

    Luna,Capital Ingred,Capital TOny,Capital
    150.000 90,000 120,000
    26,000 19,500 19,500
    176,000 109,500 139,500
    (21,000)
    118,500 / 30% = 395,000 Loss
    Realization

    Luna---65,000 x 40%= 26,000
    Ingred--65,000 x 30%= 19,500
    Tony---65,000 x 30%= 19,500


    Luna,Capital Ingred,Capital TOny,Capital
    176,000 109,500 139,500
    (158,000) (118,500) (118,500)
    18,000 (9,000) 21,000----> Cash received by
    each partner.


    Luna----395,000 x 40%= 158,000
    Ingred--395,000 x 30%=118,500
    Tony---395,000 x 30%=118,500


    Jefferson Gapate BSA-1B

    ReplyDelete
  5. Romell Belano17 February 2015 at 00:09

    Luna,Capital Ingred,Capital TOny,Capital
    150.000 90,000 120,000
    26,000 19,500 19,500
    176,000 109,500 139,500
    (21,000)
    118,500 / 30% = 395,000 Loss
    Realization

    Luna---65,000 x 40%= 26,000
    Ingred--65,000 x 30%= 19,500
    Tony---65,000 x 30%= 19,500


    Luna,Capital Ingred,Capital TOny,Capital
    176,000 109,500 139,500
    (158,000) (118,500) (118,500)
    18,000 (9,000) 21,000----> Cash received by
    each partner.


    Luna----395,000 x 40%= 158,000
    Ingred--395,000 x 30%=118,500
    Tony---395,000 x 30%=118,500

    ReplyDelete
  6. Anonymous17 February 2015 at 00:23

    Añora, Karl Joshua C. BSA-1A

    1) 65,000 x 30% = 19,500
    19,500 + 120,000 = 139,500
    (139,500 - 21,000) / 30% = P395,000
    ========

    2) Luna Ingred Tony
    150,000 90,000 120,000
    26,000 19,500 19,500
    (158,000) (118,000) (118,500)
    ------------------------------------------------------------------------------
    18,000 (9,000) 21,000
    (5,143) 9,000 (3,857)
    ----------------------------==========-----------------------------
    P12,857 P17,143
    ======== ========

    ReplyDelete
  7. Anonymous17 February 2015 at 00:25

    Camarines, Sheryl T. BSA1A

    1) 65 000 x 0.30 = 19 500
    19 500 + 120 000 = 139 500
    (139 500 - 21 000) / 0.30 = 395 000
    ========

    2) Luna Ingred Tony
    150 000 90 000 120 000
    26 000 19 500 19 500
    (158 000) (118 000) (118 500)
    ------------------------------------------------------------------------------
    18 000 (9 000) 21 000
    (5 143) 9 000 (3 857)
    ----------------------------==========-----------------------------
    12 857 17 143
    ======== ========

    ReplyDelete
  8. Eclipse, Van Daryl B. BSA-1A17 February 2015 at 01:45

    1.) 135,143+101,357+101,357= 337,857 Total Loss on Realization

    2.) Cash Distribution
    Luna, Capital 150,000+26,000-135,143-12,857= 28,000
    Ingred, Capital 90,000+19,500-101,357= 8,143
    Tony, Capital 120,000+19,500-101,357-17,143= 21,000

    ReplyDelete
  9. Anonymous17 February 2015 at 01:49

    Luna Ingred Tony
    P/L 40% 30% 30%
    Original Capital 150 000 90 000 120 000
    Net Income 26 000 19 500 19 500
    -----------------------------------------
    Balance 176 000 109 500 139 500
    Loss on Realization (158 000) (118 500) (118 500)
    ------------------------------------
    Balance 18 000 (9 000) 21 000
    (9 000) 9 000
    --------=====--------------
    9 000 21 000
    Distribution of cash (9 000) (21 000)
    ===== =====


    Loss on Realization:

    139 500 - 21 000 = 118 500 / 30% = 395 000

    ReplyDelete
  10. Anonymous17 February 2015 at 02:01

    This comment has been removed by a blog administrator.

    ReplyDelete
  11. Anonymous17 February 2015 at 02:10

    BACASNO, YSRAH CHESRYL BSA 1B

    LUNA INGRED TONY
    Capital bal. 150 000 90 000 120 000
    Profit 26 000 19 500 19 500
    ___________________________
    Bal 176 000 109 500 139 500
    Loss on realization (158 000) (118 500) (118 500)
    ____________________________
    cash dist. 18 000 (9 000) 21 000
    ====== ====== ======

    ReplyDelete
  12. Anonymous17 February 2015 at 02:12

    LUNA INGRED TONY
    Balances 150 000 90 000 120 000
    Profit dist. 26 000 19 500 19 500
    ___________________________
    Balances 176 000 109 500 139 500
    Loss on realization (158 000) (118 500) (118 500)
    ____________________________
    Distribution of cash. 18 000 (9 000) 21 000
    ========================

    MAE A. MARCON BSA 1B

    ReplyDelete
  13. jacqueline tado17 February 2015 at 03:05

    Jacqueline P. Tado

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  14. ARLITO SOLANO17 February 2015 at 03:07

    ARLITO SOLANO

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  15. carlo maglinte17 February 2015 at 03:09

    carlo maglinte

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  16. regine zabala17 February 2015 at 03:11

    carlo maglinte

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  17. boreres yvette17 February 2015 at 03:13

    yvette boreres

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  18. angela ramos17 February 2015 at 03:15

    angela ramos

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  19. merilyn hermocila17 February 2015 at 03:16

    hermocila merilyn

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  20. gata ariane17 February 2015 at 03:18

    ariane gata

    Luna Ingred Tony
    Capital Balance 150K 90K 120K
    Net Income 26K 19,500 19,500
    Balance 176K 109,500 139,500
    Loss Realization (158K) (118,500) (118,500)
    Partners Distribution
    of Cash 18K (9K) 21K



    *** 21K
    (139,500)
    (118,500)/30%=(395K)

    ReplyDelete
  21. Anonymous17 February 2015 at 03:53

    ALLYZON O. PADAON BSA 1B

    Computation:
    Luna Ingred Tony
    Beg. Cap. Bal. 150,000 90,000 120,000
    Dist. of income:P/L ratio 26,000 19,500 19,500
    ----------------------------------------------------------
    End. Cap. Bal. 176,000 109,500 139,500
    =============================

    Luna, Ingred, & Tony
    Statement of Liquidation
    March 2015

    Luna Ingred Tony
    Bal. prior liquidation 176,000 109,500 139,500
    Loss in realization (158,000) (118,500) (118,500)
    ------------------------------------------------------------
    Balance 18,000 (9,000) 21,000
    Absorption of Loss by ( 5,143) 9,000 (3,857)
    Luna & Tony ----------------------========------------------------
    Dist. of cash 12,857 17,143
    ======== =======

    ReplyDelete
  22. Anonymous17 February 2015 at 05:04

    1. tony 120,000+19,500=139,500--21,000=118,500/30%=395,000----the total loss on realization
    2.luna 150,000+26,000=176,000--158,000=18,000
    ingred 90,000+19,500=109,500-118,600=(9,000)
    tony 120,000+19,500=139,500--118,500=21,000

    JANICA A. DE VEYRA BSA 1-B

    ReplyDelete
  23. Unknown17 February 2015 at 05:33

    Davocol 1B
    1.) Division of Income
    Luna Ingred Tony
    150,000 90,000 120,000- Capital
    26,000 19,500 19,500 – Income
    176,000 109,500 139,500


    Luna Ingred Tony
    176,000 109,500 139,500 = 425,000
    (158,000)** (118,500)*** (118,500) = (395,000)* - Loss on Realization
    18,000 (9,000) 21,000 30,000 - Proceeds
    (18,000) (21,000)

    * Computation: 21,000-139,500=(118,500)/.30=(395,000) Loss on Realization
    ** Computation: (395,000)x.40=(158,000)
    *** Computation: (395,000)x.30=(118,500)

    2.) Cash to be received:
    Luna =18,000
    Ingred =(9,000)
    Tony =21,000

    ReplyDelete
  24. Anonymous17 February 2015 at 19:15

    Locop, Jun Joshua O.


    Tony
    Beg. Capital 120 000
    Add: Share of profit 19 500
    -------------
    adjusted capital 139 500
    cash received (21 000)
    ------------
    share in loss 118 500
    / 30%
    ------------
    total loss on 395 000
    realization ========



    Luna Ingred Tony
    balance 150 000 90 000 120 000
    profit 26 000 19 500 19 500
    -------------------------------------------------------
    adj balance 176 000 109 500 139 500
    share in loss (158 000) (118 500) (118 500)
    -------------------------------------------------------
    balance 18 000 (9 000) 21 000
    9 000
    ---------------------======-------------------
    cash receive 18 000 21 000
    ======= ======

    ReplyDelete
  25. Anonymous17 February 2015 at 19:24

    Caunte, Jaymar M. BSA-1A


    Tony
    Beginning Capital 120,000
    Share of profit 19,500
    _________
    Adjusted Capital 139,500
    Cash Received (21,000)
    _________
    Share of Loss 118,500
    / 30%
    _________
    Total Loss on realization 395,000
    ========

    Luna Ingred Tony
    Capital Balances 150,000 90,000 120,000
    Profit 26,000 19,500 19,500
    __________________________________
    Balances 176,000 109,500 139,500
    Loss on Realization (158,000) (118,500) (118,500)
    __________________________________
    Balance 18,000 (9,000) 21,000
    Investment 9,000
    _____________=====_______________
    Cash received 18,000 21,000
    ===== ======

    ReplyDelete
  26. Anonymous17 February 2015 at 19:26

    Mark Jay L. Turla BSA-1A

    Tony, Capital 120,000
    Add: Profit 19,500
    _______
    Total 139,500
    (21,000)
    _______
    118,500
    / 30%
    _______
    Loss on Realization 395,000
    ======

    Luna Ingrid Tony
    Beg. Cap. 150,000 90,000 120,000
    Profit 26,000 19,500 19,500
    (Loss) (158,000) (118,500) (118,500)
    ----------------------------------------------------------------------------------------
    Balance 18,000 (9,000) 21,000
    Additional
    Investment 9,000
    --------------------------------------=====----------------------------------------
    Amount to
    be Received 18,000 21,000
    ===== =====

    ReplyDelete
  27. Unknown17 February 2015 at 21:59

    Distribution of profit: 65,000
    Luna 26,000
    Ingred 19,500
    Tony 19,500

    Capital:
    Luna 150,000 + 26,000 = 176,00
    Ingred 90,000 + 19,500 = 109,500
    Tony 120,000 + 19,500 = 139,500

    1) 139,500 - 21,000 = 118,500 / 30% = 395,000
    395,000 - loss on realization

    2) Luna Ingred Tony
    176,000 109,500 139,500
    (158,000) (118,500) (118,500)
    18,000 (9,000) 21,000
    9,000
    18,000 0 21,000

    ReplyDelete
  28. Unknown17 February 2015 at 22:01

    Luna Ingred Tony
    Capital balances: 150,000 90,000 120,000
    Income 26,000 19,500 19,500
    Balances 176,000 109,500 139,500


    1. Loss of Realization 139,500 - 21,000 = 118,500 / 30% = 395,000
    2. Luna Ingred Tony
    Capital Balances 176,000 109,500 139,500
    Loss of Realization (158,000) (118,500) 118,500
    Balances 18,000 (9,000) 21,000
    Add. Investment 9,000
    Cash Received 18,000 0 21,000

    ReplyDelete
  29. Unknown17 February 2015 at 22:09

    Shena Gerellana BSA 1B


    Luna 150,000 + 26,000 = 176,000
    Ingred 90,000 + 19,500 = 109,500
    Tony 120,000 + 19,500 = 139,500



    1. Loss of Realization 139,500 - 21,000 = 118,500 / 30% = 395,000
    2. Luna Ingred Tony
    Capital Balances 176,000 109,500 139,500
    Loss of Realization (158,000) (118,500) 118,500
    Balances 18,000 (9,000) 21,000
    Add. Investment 9,000
    Cash Received 18,000 0 21,000

    ReplyDelete
  30. Unknown17 February 2015 at 22:09

    Capital:
    Luna 150,000 + 26,000 = 176,00
    Ingred 90,000 + 19,500 = 109,500
    Tony 120,000 + 19,500 = 139,500

    1) 139,500 - 21,000 = 118,500 / 30% = 395,000
    395,000 - loss on realization

    2) Luna Ingred Tony
    176,000 109,500 139,500
    Loss on Realization (158,000) (118,500) (118,500)
    Balance 18,000 (9,000) 21,000
    Additional Investment 9,000
    Balance 18,000 0 21,000

    ReplyDelete
  31. Unknown17 February 2015 at 22:11

    Capital:
    Luna 150,000 + 26,000 = 176,00
    Ingred 90,000 + 19,500 = 109,500
    Tony 120,000 + 19,500 = 139,500

    1) 139,500 - 21,000 = 118,500 / 30% = 395,000
    395,000 - loss on realization

    2) Luna Ingred Tony
    176,000 109,500 139,500
    Loss on Realization (158,000) (118,500) (118,500)
    Balance 18,000 (9,000) 21,000
    Additional Investment 9,000
    Balance 18,000 0 21,000

    ReplyDelete
  32. Anonymous17 February 2015 at 22:11

    Avila,Kristy BSA-1b
    1. 118,500 / 30% = 395,000 Loss on realization

    2. Luna Ingred Tony

    Balance 150,000 90,000 120,000
    Add; Net Income 26,000 19,500 19,500
    Total 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Total 18,000 (9,000) 21,000

    Cash received by each partner
    Luna = 18,000
    Tony = 21,000

    ReplyDelete
  33. Anonymous17 February 2015 at 22:13

    Dolor, Mary ann
    1. 118,500 / 30% = 395,000 Loss on realization

    2. Luna Ingred Tony

    Balance 150,000 90,000 120,000
    Add; Net Income 26,000 19,500 19,500
    Total 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Total 18,000 (9,000) 21,000

    Cash received by each partner
    Luna = 18,000
    Tony = 21,000

    ReplyDelete
  34. Anonymous17 February 2015 at 22:14

    Guira,Kesley Anne bsa-1b

    1. 118,500 / 30% = 395,000 Loss on realization

    2. Luna Ingred Tony

    Balance 150,000 90,000 120,000
    Add; Net Income 26,000 19,500 19,500
    Total 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Total 18,000 (9,000) 21,000

    Cash received by each partner
    Luna = 18,000
    Tony = 21,000

    ReplyDelete
  35. Anonymous17 February 2015 at 22:15

    christine Tumandao bsa ib

    1. 118,500 / 30% = 395,000 Loss on realization

    2. Luna Ingred Tony

    Balance 150,000 90,000 120,000
    Add; Net Income 26,000 19,500 19,500
    Total 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Total 18,000 (9,000) 21,000

    Cash received by each partner
    Luna = 18,000
    Tony = 21,000

    ReplyDelete
  36. Anonymous17 February 2015 at 22:16

    bertulfo gina bsa 1b


    1. 118,500 / 30% = 395,000 Loss on realization

    2. Luna Ingred Tony

    Balance 150,000 90,000 120,000
    Add; Net Income 26,000 19,500 19,500
    Total 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Total 18,000 (9,000) 21,000

    Cash received by each partner
    Luna = 18,000
    Tony = 21,000

    ReplyDelete
  37. Anonymous17 February 2015 at 22:20

    Go Yvette 1b
    1. 395 000 loss of realization
    118 500/30% = 395 000
    2.tony 21 000 and luna 18 000

    ReplyDelete
  38. Anonymous17 February 2015 at 22:21

    bacasno, ysrah

    1. 118,500 / 30% = 395,000 Loss on realization

    2. Luna Ingred Tony

    Balance 150,000 90,000 120,000
    Add; Net Income 26,000 19,500 19,500
    Total 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Total 18,000 (9,000) 21,000

    Cash received by each partner
    Luna = 18,000
    Tony = 21,000

    ReplyDelete
  39. Unknown17 February 2015 at 22:26

    Noemi Trisha N. Diolola
    Instalment Liquidation:
    Luna, Ingred and Tony Partnership
    Cash Priority Program
    March 31, 2015
    Luna, Ingred, Tony,
    Capital Capital Capital
    Balances 150,000 90,000 120,000
    Divide by P/L 40% 30% 30%
    ------------------------------------------------------
    Balances 375,000 300,000 400,000
    Priority1 (25,000)
    -------------------------------------------------------
    Balances 375,000 300,000 375,000
    Priority2 (75,000) (75,000)
    ------------------------------------------------------
    300,000 300,000 300,000
    ======= ======= =======
    * 25,000 x 30% = 7,500
    **75,000 x 40% = 30,000
    75,000 x 30& = 22,500

    1.) Total Capital: 425,000
    Less: Cash: 39,000
    ----------
    Loss on Real. 386,000
    ======


    2.) Cash Distribution to Partners
    Luna, Capital Ingred, Capital Tony, Capital
    7,500
    18,000 -0- 13,500
    ------------------------------------------------------------------
    18,000 21,000
    ======= =======


    ReplyDelete
  40. Unknown17 February 2015 at 22:28

    Noemi Trisha N. Diolola
    Instalment Liquidation:
    Luna, Ingred and Tony Partnership
    Cash Priority Program
    March 31, 2015
    Luna, Ingred, Tony,
    Capital Capital Capital
    Balances 150,000 90,000 120,000
    Divide by P/L 40% 30% 30%
    ------------------------------------------------------
    Balances 375,000 300,000 400,000
    Priority1 (25,000)
    -------------------------------------------------------
    Balances 375,000 300,000 375,000
    Priority2 (75,000) (75,000)
    ------------------------------------------------------
    300,000 300,000 300,000
    ======= ======= =======
    * 25,000 x 30% = 7,500
    **75,000 x 40% = 30,000
    75,000 x 30& = 22,500

    1.) Total Capital: 425,000
    Less: Cash: 39,000
    ----------
    Loss on Real. 386,000
    ======


    2.) Cash Distribution to Partners
    Luna, Capital Ingred, Capital Tony, Capital
    7,500
    18,000 -0- 13,500
    ------------------------------------------------------------------
    18,000 21,000
    ======= =======


    ReplyDelete
  41. TUMAMAK, CRYSTAL M.17 February 2015 at 22:46

    TUMAMAK, CRYSTAL M.
    Instalment Liquidation:
    Luna, Ingred and Tony Partnership
    Cash Priority Program
    March 31, 2015
    Luna, Ingred, Tony,
    Capital Capital Capital
    Balances 176 000 109 500 139 500
    Divide by P/L 40% 30% 30%
    ------------------------------------------------------
    Balances 440 000 365 000 465 000
    Priority1 (25,000)
    -------------------------------------------------------
    Balances 440 000 365 000 440 000
    Priority2 (75,000) (75,000)
    ------------------------------------------------------
    365 000 365 000 365 000
    ====== ====== ======
    40% 30% 30%
    ===== ===== =====
    * 25,000 x 30% = 7,500
    **75,000 x 40% = 30,000
    75,000 x 30% = 22,500

    1.) Total Capital: 425,000
    Less: Cash: 39,000
    --------------
    Loss on Real. 386,000
    ======


    2.)Cash Distribution to Partners
    Luna, Capital Ingred, Capital Tony, Capital
    7,500
    18,000 -0- 13,500
    ----------------------------------------------------------------
    18,000 21,000
    ======= =======

    ReplyDelete
  42. Unknown17 February 2015 at 22:50

    1. Cash available 39,000
    Less: Total Capital 425,000
    Loss on realization (386,000)


    2. Cash Priority Program
    Luna Ingred Tony Luna Ingred Tony
    Balances 150,000 90,000 120,000
    Add: Profit 26,000 19,500 19,500
    Capital 176,000 109,500 139,500
    Divide 40% 30% 30%
    Balance 440,000 365,000 465,000
    Priority 1 (25,000) 7,500
    Balances 440,000 365,000 440,000
    Priority 2 (75,000) (75,000) 18,000 13,500
    Balances 365,000 365,000 365,000 18,000 ----- 21,000

    21,000-7,500= 13,500
    13,500/ 30/70= 31,500
    31,500x40/70= 18,000


    Arce,Zhahana Mae BSA-1A

    ReplyDelete
  43. Anonymous17 February 2015 at 22:53

    Reynanel Yu Argales BSA 1A

    1. Luna Ingred Tony Luna Ingred Tony
    176,000 109,500 139,500
    40% 30% 30%
    ________________________________________
    440,000 365,000 465,000
    (25,000) 7,500
    ________________________________________
    440,000 365,000 440,000
    (75,000) (75,000) 30,000 22,500
    _______________________________________ __________________________
    365,000 365,000 365,000 30,000 30,000
    =================================

    Computation:
    21,000-7,500= 13,500/ 3/7= 31,500+7,500=39,000
    425,000- 39,000= 386,000 Loss on Realization
    ======

    2. Luna Ingred Tony
    18,000 0 21,000 cash to be received by each partner.
    ========================

    ReplyDelete
  44. Unknown17 February 2015 at 22:57

    1. Cash available 39,000
    Less: Total Capital 425,000
    Loss on realization (386,000)


    2. Cash Priority Program
    Luna Ingred Tony Luna Ingred Tony
    Balances 150,000 90,000 120,000
    Add: Profit 26,000 19,500 19,500
    Capital 176,000 109,500 139,500
    Divide 40% 30% 30%
    Balance 440,000 365,000 465,000
    Priority 1 (25,000) 7,500
    Balances 440,000 365,000 440,000
    Priority 2 (75,000) (75,000) 18,000 13,500
    Balances 365,000 365,000 365,000 18,000 ----- 21,000

    21,000-7,500= 13,500
    13,500/ 30/70= 31,500
    31,500x40/70= 18,000


    Arce,Zhahana Mae BSA-1A

    ReplyDelete
  45. Unknown17 February 2015 at 22:58

    ENDONG, MARK MILLAN N. BSA-1A

    Distribution of Net Income
    Luna, Capital: 150 000+26 000= 176 000
    Ingred, Capital: 90 000+ 19 500= 109 500
    Tony, Capital: 120 000+ 19 500= 139 500

    Luna, Ingred and Tony
    Cash Priority Program
    January-March 2015
    Cash Priority
    LUNA INGRED TONY LUNA INGRED TONY
    176 000 109 500 139 500
    Divide 40% 30% 30%
    Balance 440 000 365 000 465 000
    Priority 1: (25 000) 7 500
    Balance 440 000 365 000 440 000
    Priority 2: (75 000) (75 000) 30 000 22 500
    Balance: 365 000 365 000 365 000
    Priority 3: *40% *30% *30%


    21 000- 7 500= 13 500
    13 500/ 3/7= 31 500
    31 500+ 7 500= 39 000 (Total Cash Available)


    Luna, Ingred and Tony
    Statement of Liquidation
    January-March 2015

    LUNA INGRED TONY TOTAL
    176 000 109 500 139 500 425 000
    Loss on
    Realization (154 400) (115 800) (115 800) (386 000)
    Balance 21 600 (6 300) 27 700
    Absorption (3 600) 6 300 (2 700)
    =====
    Balance 18 000 21 000 39 000
    ====== ====== ======

    1. The Loss on Realization is 386 000
    2. Luna is to received 18 000, Tony is to received 21 000 while Ingred will not received any cash.

    ReplyDelete
  46. Luzviminda Urot17 February 2015 at 23:06

    Luna, Ingred and Tony Partnership
    Cash Priority Program
    January-March, 2015 Cash Priority Payments
    Luna Ingred Tony Luna Ingred Tony
    Capital 150 000 90 000 120 000
    Add:Profit 26 000 19 500 19 500
    _______________________________
    Balances 176 000 109 500 139 500
    Divide 40% 30% 30%
    _______________________________
    Loss Abs.
    Balances 440 000 365 000 465 000
    Priority I (25 000) 7 500
    _______________________________
    Balances 440 000 365 000 440 000
    Priority II (75 000) (75 000) 30 000 22 500
    ________________________________ ____________________________
    Balances 365 000 365 000 365 000 30 000 - 30 000
    ============================ ========================
    Priority III 40% 30% 30%

    ============================

    LUNA INGRED TONY TOTAL
    Capital Bal. 176 000 109 500 139 500 425 000
    Loss on
    Realization (154 400) (115 800) (115 800) (386 000)
    ______________________________________________________
    Balances 21 600 (6 300) 23 700 39 000
    Absorption (3 600) 6 300 (2 700) 0
    _________________=========___________________________
    Balances 18 000 21 000 39 000
    =============== ========================

    1. Loss on Realization = 386 000
    2. Luna= 18 000, Inged = 0 Tony= 21 000



    ReplyDelete
  47. Anonymous17 February 2015 at 23:08

    Bandilla, Peachy BSA-1A

    Distribution of Net Income
    LUNA INGRED TONY
    150 000 90 000 120 000
    Add: Profit 26 000 19 500 19 500
    Total 176 000 109 500 139 500

    Cash Priority Program
    Cash Priority
    LUNA INGRED TONY LUNA INGRED TONY
    176 000 109 500 139 500
    Divide 40% 30% 30%
    Balance 440 000 365 000 465 000
    Priority 1: (25 000) 7 500
    Balance 440 000 365 000 440 000
    Priority 2: (75 000) (75 000) 30 000 22 500
    Balance: 365 000 365 000 365 000
    ___________________________________________________________________
    Priority 3: *40% *30% *30%


    21 000- 7 500= 13 500
    13 500/ 3/7= 31 500
    31 500+ 7 500= 39 000- Available Cash
    ======


    LUNA INGRED TONY TOTAL
    176 000 109 500 139 500 425 000
    Loss on
    Realization (154 400) (115 800) (115 800) (386 000)
    _______________________________________________________________
    Balance 21 600 (6 300) 23 700
    Absorption (3 600) 6 300 (2 700)
    =====
    _______________________________________________________________
    Balance 18 000 21 000 39 000
    ====== ====== ======

    1. The Loss on Realization=386 000
    2. Luna= 18 000, Tony= 21 000 and Ingred= 0

    ReplyDelete
  48. Anonymous17 February 2015 at 23:09

    Arteche, Rachelle Nina V. Bsa-1B

    Distribution of Net Income
    LUNA INGRED TONY
    150 000 90 000 120 000
    Add: Profit 26 000 19 500 19 500
    Total 176 000 109 500 139 500

    Cash Priority Program
    Cash Priority
    LUNA INGRED TONY LUNA INGRED TONY
    176 000 109 500 139 500
    Divide 40% 30% 30%
    Balance 440 000 365 000 465 000
    Priority 1: (25 000) 7 500
    Balance 440 000 365 000 440 000
    Priority 2: (75 000) (75 000) 30 000 22 500
    Balance: 365 000 365 000 365 000
    ___________________________________________________________________
    Priority 3: *40% *30% *30%


    21 000- 7 500= 13 500
    13 500/ 3/7= 31 500
    31 500+ 7 500= 39 000- Available Cash
    ======


    LUNA INGRED TONY TOTAL
    176 000 109 500 139 500 425 000
    Loss on
    Realization (154 400) (115 800) (115 800) (386 000)
    _______________________________________________________________
    Balance 21 600 (6 300) 23 700
    Absorption (3 600) 6 300 (2 700)
    =====
    _______________________________________________________________
    Balance 18 000 21 000 39 000
    ====== ====== ======

    1. The Loss on Realization=386 000
    2. Luna= 18 000, Tony= 21 000 and Ingred= 0

    ReplyDelete
  49. Anonymous17 February 2015 at 23:10

    Basilan, Angielyn BSA-1B

    Distribution of Net Income
    LUNA INGRED TONY
    150 000 90 000 120 000
    Add: Profit 26 000 19 500 19 500
    Total 176 000 109 500 139 500

    Cash Priority Program
    Cash Priority
    LUNA INGRED TONY LUNA INGRED TONY
    176 000 109 500 139 500
    Divide 40% 30% 30%
    Balance 440 000 365 000 465 000
    Priority 1: (25 000) 7 500
    Balance 440 000 365 000 440 000
    Priority 2: (75 000) (75 000) 30 000 22 500
    Balance: 365 000 365 000 365 000
    ___________________________________________________________________
    Priority 3: *40% *30% *30%


    21 000- 7 500= 13 500
    13 500/ 3/7= 31 500
    31 500+ 7 500= 39 000- Available Cash
    ======


    LUNA INGRED TONY TOTAL
    176 000 109 500 139 500 425 000
    Loss on
    Realization (154 400) (115 800) (115 800) (386 000)
    _______________________________________________________________
    Balance 21 600 (6 300) 23 700
    Absorption (3 600) 6 300 (2 700)
    =====
    _______________________________________________________________
    Balance 18 000 21 000 39 000
    ====== ====== ======

    1. The Loss on Realization=386 000
    2. Luna= 18 000, Tony= 21 000 and Ingred= 0

    ReplyDelete
  50. Anonymous17 February 2015 at 23:11

    Salvatierra, Aigie Grace Bsa-1B

    Distribution of Net Income
    LUNA INGRED TONY
    150 000 90 000 120 000
    Add: Profit 26 000 19 500 19 500
    Total 176 000 109 500 139 500

    Cash Priority Program
    Cash Priority
    LUNA INGRED TONY LUNA INGRED TONY
    176 000 109 500 139 500
    Divide 40% 30% 30%
    Balance 440 000 365 000 465 000
    Priority 1: (25 000) 7 500
    Balance 440 000 365 000 440 000
    Priority 2: (75 000) (75 000) 30 000 22 500
    Balance: 365 000 365 000 365 000
    ___________________________________________________________________
    Priority 3: *40% *30% *30%


    21 000- 7 500= 13 500
    13 500/ 3/7= 31 500
    31 500+ 7 500= 39 000- Available Cash
    ======


    LUNA INGRED TONY TOTAL
    176 000 109 500 139 500 425 000
    Loss on
    Realization (154 400) (115 800) (115 800) (386 000)
    _______________________________________________________________
    Balance 21 600 (6 300) 23 700
    Absorption (3 600) 6 300 (2 700)
    =====
    _______________________________________________________________
    Balance 18 000 21 000 39 000
    ====== ====== ======

    1. The Loss on Realization=386 000
    2. Luna= 18 000, Tony= 21 000 and Ingred= 0

    ReplyDelete
  51. Unknown17 February 2015 at 23:19

    Cash Priority Program
    March 31, 20

    .........................................................................................Cash Priority
    ...............................Luna.........Ingred.......Tony Luna...Ingred....Tony.....Total
    Capital balances...150,000.........90,000.....120,000
    Add: Net Income....26,000.........19,500......19,500
    Add: Loan balance - - -
    ..........................._____________________________
    Balances............. 176,000........109,500....139,500
    Divided by:................40%.............30%..........30%
    ..........................______________________________
    Loss Absorption......440,000......365,000.....465,000
    Balance

    Priority #1..................................................(25,000)...........................7,500 ....7,500
    -to Tony............_______________________________
    Balance.................440,000.......365,000......440,000

    Priority #2..............(75,000)........................(75,000)....30,000............22,500 ..52,500
    -to Luna and Tony._____________________________..___________________________
    Balance.................365,000......365,000.......365,000....30,000............30,000..60,000
    ...........................==========================....=======================

    Computation:
    Cash received by Tony…………………….21,000
    minus: amount prioritized for tony…………7,500
    ……………………………………………...._______
    balance……………………………………....13,500
    divided by:....…………………………………..30%
    …………………………………………..….._______
    amount received for the 2nd priority………31,500
    add: amount for 1st priority………..………..7,500
    …………………………………................________
    Total Available Cash..………………………39,000
    ………….………………………………….========

    Answer for #1:
    Total Capital of the partnership:......425,000
    less: Total Cash Available:………....39,000
    ……………………………………….________
    Total Loss on Realization…………..386,000
    ………………………..…………….========




    Answer for #2:
    ...........Luna......Ingred....Tony............Total
    P1.................................7,500............7,500
    P2.....18,000.................13,500..........31,500
    ........_________________________________
    Total..18,000..................21,000.........39,000
    =============================

    ReplyDelete
  52. Unknown17 February 2015 at 23:21

    RENZ P. MORTA BSA-1A
    Luna, Ingred and Tony
    Cash Priority Program
    March 31, 2015

    .........................................................................................Cash Priority
    ...............................Luna.........Ingred.......Tony Luna...Ingred....Tony.....Total
    Capital balances...150,000.........90,000.....120,000
    Add: Net Income....26,000.........19,500......19,500
    Add: Loan balance - - -
    ..........................._____________________________
    Balances............. 176,000........109,500....139,500
    Divided by:................40%.............30%..........30%
    ..........................______________________________
    Loss Absorption......440,000......365,000.....465,000
    Balance

    Priority #1..................................................(25,000)...........................7,500 ....7,500
    -to Tony............_______________________________
    Balance.................440,000.......365,000......440,000

    Priority #2..............(75,000)........................(75,000)....30,000............22,500 ..52,500
    -to Luna and Tony._____________________________..___________________________
    Balance.................365,000......365,000.......365,000....30,000............30,000..60,000
    ...........................==========================....=======================

    Computation:
    Cash received by Tony…………………….21,000
    minus: amount prioritized for tony…………7,500
    ……………………………………………...._______
    balance……………………………………....13,500
    divided by:....…………………………………..30%
    …………………………………………..….._______
    amount received for the 2nd priority………31,500
    add: amount for 1st priority………..………..7,500
    …………………………………................________
    Total Available Cash..………………………39,000
    ………….………………………………….========

    Answer for #1:
    Total Capital of the partnership:......425,000
    less: Total Cash Available:………....39,000
    ……………………………………….________
    Total Loss on Realization…………..386,000
    ………………………..…………….========




    Answer for #2:
    ...........Luna......Ingred....Tony............Total
    P1.................................7,500............7,500
    P2.....18,000.................13,500..........31,500
    ........_________________________________
    Total..18,000..................21,000.........39,000
    =============================

    ReplyDelete
  53. Unknown17 February 2015 at 23:40

    Luna, Ingred and Tony
    Cash priority program
    March 31, 2015

    Cash priority program to
    Luna Ingred tony luna ingred tony total
    Balance 150000 90000 120000
    Add: profit 26000 19500 19500
    Balance 176000 109500 139500
    Divide 40% 30% 30%
    Balance 440000 365000 465000
    P1 (25000) 7500 7500
    Balance 440000 365000 440000
    P2 (75000) (75000) 18000 13500 31500
    Balance 365000 365000 365000 18000 21000 39000
    P3 40% 30% 30%

    Computation:
    1. 39000-425000=(386000)
    2. 21000-7500=13500/ 3/7=31500*40/70=18000

    ReplyDelete
  54. Anonymous17 February 2015 at 23:56

    Mary Mae C. Cesora BSA-1B

    Luna Ingred Tony
    Bal 150 000 90 000 120 000
    Net Inc. 26 000 19500 19500
    -----------------------------------
    176 000 109 500 139 500

    Cash Availble (21000/30%)= 70 000
    Total Capital (176 000+109500+1395000)= 425000
    Loss on Realization = 355 000

    Luna: 70000x40%= 28000
    Ingred: 70000x30%= 21000

    ReplyDelete
  55. Unknown18 February 2015 at 00:02

    1. P 7,500
    31,500
    Total P 39,000 - Available cash
    Less: P(425,000) - Capital Balances
    Total (386,000) - Loss on Realization

    2.
    Luna, Capital:
    Beg. Bal: P 176,000
    Less: (156,400) - Loss on realization
    Less: (3,600) - Absorption
    Total P 10,000 - Ending capital balance

    Ingred, Capital:
    Beg. Bal P 109,500
    Less: (115,800) - Loss on realization
    Total (6,300)
    6,300 - Absorption
    Total -0- - Ending Capital Balance

    Tony, Capital:
    Beg. Bal P 139,000
    Less: (115,800) - Loss on realization
    ( 2,700) - Absorption
    Total P 21,000 - Ending Capital Balance

    ReplyDelete
  56. Anonymous18 February 2015 at 00:05

    MACAWILE, MA. KATHELYN D.
    BSA-1A

    1.)
    Luna : 150,000 + 26,000 = 176,000
    Ingred : 90,000 + 19500 = 109,500
    Tony : 120,000 + 19,500 = 139,500

    Tony Cash Priority
    21,000 = 7,500 + P2
    P2 = 21,000 - 7,500
    P2= 13,500

    13,500 / 3/7 = 31,500

    Total available Cash = 7,500 + 31,500 = P39,000

    39,000 - 425,000 = (386,000) --> Loss on Realization

    2.)

    Luna, Capital : 176,000 - 159,600 = 16,600 - 3,600 = P13,600
    Ingred, Capital : 109,500 -115,800 = (6,300) + 6,300 = 0
    Tony, capital : 139,500 -115,800 = 23,700 - 2,700 = P21,000

    ReplyDelete
  57. Anonymous18 February 2015 at 00:10

    Luna: 150000 + 26000 = 176000
    Ingred: 90000 + 19500 = 109500
    Tony: 120000 + 19500 = 139500

    Share upon liquidation:
    Tony: 21000/30% = 70000 > total realization
    ======
    Luna: 70000*40% = 27000
    ======
    Ingred: 70000*30% = 21000
    ======

    Loss on Realization:
    total realization: 70000
    capital interest: (425000)
    ----------------------
    (355000)
    =============




    IRIS PRISNO BSA-1A

    ReplyDelete
  58. Anonymous18 February 2015 at 00:11

    Luna: 150000 + 26000 = 176000
    Ingred: 90000 + 19500 = 109500
    Tony: 120000 + 19500 = 139500

    Share upon liquidation:
    Tony: 21000/30% = 70000 > total realization
    ======
    Luna: 70000*40% = 27000
    ======
    Ingred: 70000*30% = 21000
    ======

    Loss on Realization:
    total realization: 70000
    capital interest: (425000)
    ----------------------
    (355000)
    ============

    ALDWIN FLORENDO BSA-1A

    ReplyDelete
  59. Lendio18 February 2015 at 00:17

    Lendio, Gerly Jane M. BSA-1B

    Luna, Capital Ingred, Capital Tony, Capital Total
    Bal. 150k 90k 120k 360k
    Dist. Of inc. 26k 19.5k 19.5k 65k
    Bal. 176k 109.5k 139.5k 425k
    Dist. Of loss (158k) (118.5k) (118.5k) ( 395k)
    Bal. 18k (9k) 21k 30k

    1. Loss of realization 395,000
    * 120,000+19,500=139,500
    - 21,000
    118,500/40%= 395,000
    2. Luna, Cap. 18,000
    Ingred, Cap. (9,000)
    Tony, Cap. 21,000

    ReplyDelete
  60. CANCILLER18 February 2015 at 00:18

    Canciller,Mariel L. BSA-1B

    Luna, Capital Ingred, Capital Tony, Capital Total
    Bal. 150k 90k 120k 360k
    Dist. Of inc. 26k 19.5k 19.5k 65k
    Bal. 176k 109.5k 139.5k 425k
    Dist. Of loss (158k) (118.5k) (118.5k) ( 395k)
    Bal. 18k (9k) 21k 30k

    1. Loss of realization 395,000
    * 120,000+19,500=139,500
    - 21,000
    118,500/40%= 395,000
    2. Luna, Cap. 18,000
    Ingred, Cap. (9,000)
    Tony, Cap. 21,000

    ReplyDelete
  61. Unknown18 February 2015 at 00:19

    Luna: 150000 + 26000 = 176000
    Ingred: 90000 + 19500 = 109500
    Tony: 120000 + 19500 = 139500

    Share upon liquidation:
    Tony: 21000/30% = 70000 > total realization
    ======
    Luna: 70000*40% = 27000
    ======
    Ingred: 70000*30% = 21000
    ======

    Loss on Realization:
    total realization: 70000
    capital interest: (425000)
    ----------------------
    (355000)
    =============




    ABADINGO BSA-1A

    ReplyDelete
  62. Labanes18 February 2015 at 00:19

    Labanes, Mary Rose E. BSA-1B

    Luna, Capital Ingred, Capital Tony, Capital Total
    Bal. 150k 90k 120k 360k
    Dist. Of inc. 26k 19.5k 19.5k 65k
    Bal. 176k 109.5k 139.5k 425k
    Dist. Of loss (158k) (118.5k) (118.5k) ( 395k)
    Bal. 18k (9k) 21k 30k

    1. Loss of realization 395,000
    * 120,000+19,500=139,500
    - 21,000
    118,500/40%= 395,000
    2. Luna, Cap. 18,000
    Ingred, Cap. (9,000)
    Tony, Cap. 21,000

    ReplyDelete
  63. Unknown18 February 2015 at 00:20

    Luna Ingred Tony Distribution of Net Income
    150,000.00 90,000.00 120,000.00
    26,000.00 19,500.00 19,500.00
    176,000.00 109,500.00 139,500.00



    Luna Ingred Tony
    176,000.00 109,500.00 139,500.00
    (158,000.00) (118,500.00) (118,500.00)
    18,000.00 (9,000.00) 21,000.00
    9,000.00
    18,000.00 21,000.00


    1. Total Loss on Realization 395,000.00

    2. Luna 18,0000 Tony 21,000

    ReplyDelete
  64. ADONIS18 February 2015 at 00:20

    Adonis, Demelyn T. BSA-1B

    Luna, Capital Ingred, Capital Tony, Capital Total
    Bal. 150k 90k 120k 360k
    Dist. Of inc. 26k 19.5k 19.5k 65k
    Bal. 176k 109.5k 139.5k 425k
    Dist. Of loss (158k) (118.5k) (118.5k) ( 395k)
    Bal. 18k (9k) 21k 30k

    1. Loss of realization 395,000
    * 120,000+19,500=139,500
    - 21,000
    118,500/40%= 395,000
    2. Luna, Cap. 18,000
    Ingred, Cap. (9,000)
    Tony, Cap. 21,000

    ReplyDelete
  65. CLARISSA VALERIO BSA 1A18 February 2015 at 00:31

    VALERIO, CLARISSA S. BSA- 1A
    1. 21,000- (139,500)= (118,500)/ 30%= (395,000) loss on realization

    2. Luna Ingred Tony

    Cap. Balances 150,000 90,000 120,000
    Net income 26,000 19,500 19,500
    Balance 176,000 109,500 139,500
    Loss on realization (158,000) (118,500) (118,500)
    Partners dist. Of cash 18,000 (9,000) 21,000


    ReplyDelete
  66. Anonymous18 February 2015 at 01:45

    LAGONOY, LORIE LYN C. BSA-1B

    1. Tony, Capital- P 120,000
    Share of Net Income (65,000x30)- 19,500
    ----------------
    P 139,500- 21,000= P 118,500/30%= P 395,000
    ========

    2. Luna Ingreed Tony
    Capital Balances P150,000 P90,000 P120,000
    Add: Net Income 26,000 19,500 19,500
    --------------------------------------------------------------------
    Balances P 176,000 P 109,500 P 139,500
    Less: Loss on Realization (158,000) (118,500) (118,500)
    --------------------------------------------------------------------
    Balances P18,000 (P 9,000) P 21,000
    Add'l Loss to Luna & Tony (5,143) 9,000 (3,857)
    ---------------------========-------------------------------
    Balances P 12,857 P 17,143
    ======= =======

    ReplyDelete
  67. Anonymous18 February 2015 at 02:53

    - Nicudemus Carlou D. Capellan BSA 1B

    Luna Ingred Tony
    150000 90000 120000
    Profit 26000 19500 19500
    ----------------------------------------------------------------
    176000 109500 139500
    Loss (158500) (118500) (118500)
    ----------------------------------------------------------------
    18000 (9000) 21000
    ----------- ----------
    ---------- ----------
    Investment 9000
    -----------
    -----------

    1.) 158000+118500+118500= 395000 total loss
    2.) Luna 18 000 and Tony 21 000

    ReplyDelete
  68. Anonymous18 February 2015 at 02:56

    Luna, Ingred, Tony Partnership


    Luna Ingred Tony
    150000 90000 120000
    Profit 26000 19500 19500
    ----------------------------------------------------------------
    176000 109500 139500
    Loss (158500) (118500) (118500)
    ----------------------------------------------------------------
    18000 (9000) 21000
    ----------- ----------
    ---------- ----------
    Investment 9000
    -----------
    -----------

    1.) 158000+118500+118500= 395000 total loss
    2.) Luna 18000 Tony 21000

    ----> Ruth B. Florencio BSA 1B

    ReplyDelete
  69. Unknown18 February 2015 at 03:25

    Tony ------ 120000+19500=139500/30% = 395000 Loss one Realization

    Luna---- 150000+26000=176000-158000= (18000)
    Ingred----- 90000+19500=109500-118500= (9000)
    Tony---- 120000+19500=139500-118500= 21000

    ReplyDelete
  70. Anonymous18 February 2015 at 03:33

    MARCELO T. GREFIEL III BSA-1B

    1.). Tony,Capital
    Bal. 120,000
    Share in NI 19,500
    ---------
    Bal. 139,500
    Total losses. (118,500)
    ---------
    Bal. 21,000

    √ 118,500÷30%= P395,000 - Total realization of loss
    ========


    2.). Luna,Cap. Ingred,Cap. Tony,Cap
    Capital. 176,000. 109,500. 139,500
    Losses. (158,000). (118,500). (118,500)
    ------------------------------------------
    Bal. 18,000. (9,000). 21,000
    ======== ======== ========

    ReplyDelete
  71. Anonymous18 February 2015 at 03:48

    MARAYA, LIZETTE B. BSA-1A
    1. Total Capital 360,000
    Profit 65,000
    Balances 425,000
    total Cash (39,000)
    loss on realization 386,000
    =======
    2.
    Luna, Ingred and Luna
    Schedule of Safe Payment
    March 31, 2015
    Luna Ingred Tony
    Balances 176,000 109,500 139,500
    Loss on Realization (154,400) (115,800) (115,800)
    Balances 21,600 (6,300) 23,700
    Absorption (3,600) 6,300 (2,700)
    Distribution of Cash 18,000 21,000
    ====== ======

    ReplyDelete
  72. Anonymous18 February 2015 at 03:49

    ALBAT, ARAMINA BSA-1A
    1. Total Capital 360,000
    Profit 65,000
    Balances 425,000
    total Cash (39,000)
    loss on realization 386,000
    =======
    2.
    Luna, Ingred and Luna
    Schedule of Safe Payment
    March 31, 2015
    Luna Ingred Tony
    Balances 176,000 109,500 139,500
    Loss on Realization (154,400) (115,800) (115,800)
    Balances 21,600 (6,300) 23,700
    Absorption (3,600) 6,300 (2,700)
    Distribution of Cash 18,000 21,000
    ====== ======

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