Kunci Jawaban Latihan Siklus

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Text of Kunci Jawaban Latihan Siklus

JurnalJURNAL PENYESUAIAN1.Cash on Hand101,382Cash Short and Over101,3822.aMiscelaneous Expense350,000Cash in Bank350,000bAccount Receivable10,000,000Cash in Bank10,000,000c-dCash in Bank425,000Interest Revenue425,000e-fCash in Bank15,375,000Interest Revenue375,000=90/360*10%*15000000Notes Receivable15,000,0003.Petty Cash3,875,000yang belum dicatat pengisiannya, sedangkan saat terjadinya expense telah ditatat dengan jurnal : Cash on Hand3,875,000expenses (Dr) Petty Cash (Cr). Plafon Petty Cash dapat diketahui sebesar 5.000.0004.Bond Sinking Fund Cash15,000,000Cash in Bank15,000,0005.Bad Debt Expense2,375,000Saldo allowance sebelum adjustment 375000 (Dr). Saldo akhir allowance diharapkan 2%*saldo akhir piutang =Allowance for Bad Debt2,375,0002%*100.000.000 = 2.000.0006.abInterest Receivable 412,500a. 15/360*9%*30 jt = 112.500. b. 45/360*12%*20 jt = 300.000 c. Sudah dilunasi pada poin 2fInterest Revenue412,5007.Insurance expense12,000,000sudah terpakai 6 bulan tahun 2013. shg 12 bulan di tahun 2014 = 12/18*18.000.000Prepaid Insurance12,000,000alokasi : factory 6.000.000 store 3.000.000 office 3.000.0008.Advertising expense5,000,000Prepaid Advertising5,000,0009.abRaw Material46,350,000Work in Process36,720,000Manufacturing Summary83,070,000Manufacturing Summary83,430,000Raw Material43,560,000Work in Process39,870,000cFinished Goods61,250,000Income Summary61,250,000Income Summary56,990,000Finished Goods56,990,00010.aFair Value Adjustment on Trading Securities800,000Unrealized Gain on Trading Securities800,000bFair Value Adjustment on AFS Securities4,375,000Unrealized Gain on AFS Securities4,375,00011.aInvestment in Stock of PT. ABC (Equity Method)20,000,000Income from Investment in Stock of PT. ABC20,000,000Dividend Receivable12,000,000Investment in Stock of PT. ABC (Equity Method)12,000,00012.Depreciation expense -Factory Building60,000,000Accumulated Depreciation - Factory Building60,000,000Depreciation expense -Store Building20,000,000Accumulated Depreciation - Store Building20,000,000Depreciation expense -Office Building10,000,000Accumulated Depreciation - Office Building10,000,00013.Depreciation expense -Factory Machine & Equipment120,000,000Accumulated Depreciation - Factory Machine & Equipment120,000,000Depreciation expense -Store Machine & Equipment90,000,000Accumulated Depreciation - Store Machine & Equipment90,000,000Depreciation expense -Office Machine & Equipment60,000,000Accumulated Depreciation - Office Machine & Equipment60,000,00014.Amortization expense - Patent20,000,000Patent20,000,00015.Interest expense1,000,000=60/360*10%*60000000Interest Payable1,000,00016.Interest expense12,000,000=6/12*6%*400000000Interest Payable12,000,000Long Term Notes Payable80,000,000mencatat Longterm Notes yang jatuh tempo kurang dari setahun (30 Juni 2015)Short Term Notes Payable80,000,000=400000000/517.Interest expense19,676,552Amortisasi Premium diperoleh dari selisih Bunga yg dibayar/terutang dengan bunga pasar atas Carrying AmountPremium on Bond Payable2,823,448=15%*3/12*600000000-12%*3/12*655885073Interest Payable22,500,00018.Interest expense11,392,125Amortisasi Discount diperoleh dari selisih Bunga yg dibayar/terutang dengan bunga pasar atas Carrying AmountDiscount on Bond Payable1,392,125=15%*2/12*(500000000-44315000)-12%*2/12*500000000Interest Payable10,000,00019.Unearned Fees Revenue100,000,000Fees Revenue100,000,00020.Rent Revenue24,000,000Unearned Rent Revenue24,000,00021.Supplies8,000,000Saldo Supplies expense 40 jt (Dr), Alokasi expense = 25jt : 10jt : 5jtSupplies expense8,000,00022.Salaries expense25,000,000Saldo Salaries expense 300 jt (Dr), Alokasi expense = 200 : 50 : 50Salaries Payable25,000,00023.-Saldo Maintenance expense 120 jt, Alokasi expense = 80 : 25 : 1524.Utilities expense15,000,000Saldo Utilities expense 180 jt, Alokasi expense = 120 : 30 : 30Utilities Payable15,000,00025.-Saldo Miscelaneous expense 95 jt, Alokasi expense = 47500 : 23750 : 2375026.Deferred Tax Asset15,810,453Dari penyusunan Income Statement diperoleh income before income tax 30.631.823Income Tax Expense15,810,453Sehingga income tax :9189546.9Income tax telah dibayar dimuka 25 jt shg adjustment income tax expense 25jt-9.189.547 = 15.810.453JURNAL PENUTUP

Manufacturing Summary1,311,450,000Purchase of Raw Material645,500,000Freight In7,450,000Supplies Expense25,000,000Salaries Expense200,000,000Maintenance Expense80,000,000Utilities Expense120,000,000Miscellaneous Expense47,500,000Insurance Expense6,000,000Depreciation Expense Factory Building60,000,000Depreciation Expense Factory Machine and Equipment120,000,000

Purshase Discount17,500,000Purchase Return and Allowance11,000,000Manufacturing Summary28,500,000

Income Summary1,283,310,000Manufacturing Summary1,283,310,000

Income Summary588,793,106Supplies Expense15,000,000Salaries Expense100,000,000Maintenance Expense40,000,000Utilities Expense60,000,000Miscellaneous Expense47,500,000Interest Expense103,728,559Income Tax Expense9,189,547Bad Debt Expense2,375,000Insurance Expense6,000,000Advertising Expense5,000,000Depreciation Expense Store Building20,000,000Depreciation Expense Office Building10,000,000Depreciation Expense Store Machine and Equipment90,000,000Depreciation Expense Office Machine and Equipment60,000,000Amortization Expense Patent20,000,000

Cash Short and Over2,677,882Sales1,725,345,000Interest Revenue16,462,500Rent Revenue24,000,000Unrealized Gain on Trading Securities800,000Income From Investment in Stock of PT ABC (Equity Method)20,000,000Fees Revenue100,000,000Income Summary1,889,285,382

Income Summary21,442,276Retained Earnings21,442,276

WorksheetNoAccountUnadjusted Trial BalanceAdjusting EntriesAdjusted Trial BalanceCost of Good ManufacturedIncome StatementBalance SheetDebetCreditDebetCreditDebetCreditDebetCreditDebetCreditDebetCredit1Cash on Hand44,898,618101,38213,875,000341,125,00041,125,000

2Cash in Bank89,806,500425,0002d350,0002a80,256,50080,256,50015,375,0002f10,000,0002b15,000,00043Petty Cash1,125,0003,875,00035,000,0005,000,0004Cash Short and Over2,576,500101,38212,677,8822,677,8825Bond Sinking Fund Cash65,000,00015,000,000480,000,00080,000,0006Account Receivable90,000,00010,000,000100,000,000100,000,0007Allowance for Bad Debt375,0002,375,00052,000,0002,000,0008Notes Receivable65,000,00015,000,0002f50,000,00050,000,0009Prepaid Insurance18,000,00012,000,00076,000,0006,000,00010Prepaid Advertising15,000,0005,000,00010,000,00010,000,00011Raw Material43,560,00046,350,00043,560,00046,350,00046,350,00012Work in Process39,870,00036,720,00039,870,00036,720,00036,720,00013Finished Good56,990,00061,250,00056,990,00061,250,00061,250,00014Investment in Trading Securities (20.000 lembar)20,000,00020,000,00020,000,00015Fair Value Adjustment on Trading Securities1,200,000800,00010a2,000,0002,000,00016Investment in Non Trading Securities (AFS) (17.500 lembar)35,000,00035,000,00035,000,00017Fair Value Adjustment on AFS Securities1,750,0004,375,00010b6,125,0006,125,00018Investment in Stock of PT ABC (Equity Method) (25%)56,000,00020,000,00011a12,000,00011b64,000,00064,000,00019Land950,000,000950,000,000950,000,00020Factory Building800,000,000800,000,000800,000,00021Accumulated Depreciation on Factory Building180,000,00060,000,00012240,000,000240,000,00022Store Building300,000,000300,000,000300,000,00023Accumulated Depreciation on Store Building60,000,00020,000,0001280,000,00080,000,00024Office Building200,000,000200,000,000200,000,00025Accumulated Depreciation on Office Building30,000,00010,000,0001240,000,00040,000,00026Factory Machine & Equipment750,000,000750,000,000750,000,00027Accumulated Depreciation on Factory Machine & Equipment360,000,000120,000,00013480,000,000480,000,00028Store Machine & Equipment600,000,000600,000,000600,000,00029Accumulated Depreciation on Store Machine & Equipment270,000,00090,000,00013360,000,000360,000,00030Office Machine & Equipment400,000,000400,000,000400,000,00031Accumulated Depreciation on Office Machine & Equipment180,000,00060,000,00013240,000,000240,000,00032Patent280,000,00020,000,00014260,000,000260,000,00033Account Payable189,600,000189,600,000189,600,00034Unearned Fees Revenue250,000,000100,000,00019150,000,000150,000,00035Short Term Notes Payable60,000,00080,000,00016140,000,000140,000,00036Long Term Notes Payable400,000,00080,000,00016320,000,000320,000,00037Bond Payable600,000,000600,000,000600,000,00038Premium on Bond Payable55,885,0732,823,4481753,061,62553,061,62539Bond Payable500,000,000500,000,000500,000,00040Discount on Bond Payable44,315,0001,392,1251842,922,87542,922,87541Common Stock250,000,000250,000,000250,000,00042Additional Pain in Capital in Excess of Par of Common Stock375,250,000375,250,000375,250,00043Preferred Stock450,000,000450,000,000450,000,00044Additional Pain in Capital in Excess of Par of Preferred Stock225,690,000225,690,000225,690,00045Treasury Stock70,000,00070,000,00070,000,00046Additional Pain in Capital in Excess of Par of Treasury Stock198,350,000198,350,000198,350,00047Retained Earnings21,953,42721,953,42721,953,42748Unrealized Gain on AFS Securities1,750,0004,375,00010b6,125,0006,125,00049Sales1,725,345,0001,725,345,0001,725,345,00050Interest Revenue15,250,000425,0002d16,462,50016,462,500375,0002f412,5006ab51Rent Revenue48,000,00024,000,0002024,000,00024,000,00052Purchase of Raw Material645,500,000645,500,000645,500,00053Purshase Discount17,500,00017,500,00017,500,00054Purchase Return and Allowance11,000,00011,000,00011,000,00055Freight In7,450,0007,450,0007,450,00056Supplies Expense48,000,0008,000,0002140,000,00025,000,00015,000,00057Salaries Expense275,000,00025,000,00022300,000,000200,000,000100,000,00058Maintenance Expense120,000,000120,000,00080,000,00040,000,00059Utilities Expense165,000,00015,000,00024180,000,000120,000,00060,000,00060Miscellaneous Expense94,650,000350,0002a95,000,00047,500,00047,500,00061Interest Expense59,659,8821,000,00015103,728,559103,728,55912,