Kunci Jawaban Soal Review Inter

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Kunci Jawaban Soal Review Inter

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1. A. Dr. Interest expense123.000Cr. Interest payable123.000B.Dr. Salary expense2.000.000Cr. Salary payable2.000.000c. Dr. Depreciation expense2.100.000Cr. Accumulated depreciation2.100.000D. Dr. Supplies800.000Cr. Supplies expense800,000E.Dr. Rent expense4,400,000Cr. Prepaid rent4,400,000F.Dr. Account receivable25,000,000Cr. Service revenue25,000,000G. Dr. Rent revenue2,500,000Cr. Unearned rent revenue2,500,000H.Dr. Utilities expense1,800,000Cr. Utilities payable1,800,0001. Dr. Prepaid advertising 700,000Cr. Advertising expense700,000J.Dr Bad debt expense1.150.000Cr. Allowance for doubtfull account1,150,000

2. PT PERAKINCOME STATMENTFOR THE YEAR ENDED DECEMBER 31,2008

Sales 2.150.0000Sales discount(105.000)Net sales2.045.000COGS :Beggining Inventory82.000Purchase950.000Purchase return and allowance(90.000)Purchase discount(88.000)Freight-in34.000COGP888.000Ending Inventory(70.000) (818.000)Gross profit 1.227.000Selling expense243.000Administrative expense187.000 (430.000)Other Income and expenseInterest revenue50.000Gain on sale11.000Loss on sale``(31.000) 30.000Income From Operation 827.000Interest expense (76.000)Income before income tax 751,000Income tax (225.300)Income from continuing Operation 525.700Discontinued OperationLoss on operation less aplicableIncome taxes 47.400(110.600)Loss on disposal less aplicable Income taxes 13.200(30.800) (141.400)

Net Income 384.300EPSIncome from continuing Operation 0,6571Loss on operating (0,1382) Loss on disposal (0,0385)Net income 0,4804

3.VIVALDI CORPORATIONStatement of Financial PositionDecember 31, 2010

Assets

Non-current assetsLong-term investmentsInvestments in bonds $299,000Investments in capital shares 277,000 Total long-term investments $ 576,000Property, plant, and equipment Land 260,000 Buildings $1,040,000 Less: Accum. depreciation 352,000 688,000 Equipment 600,000Less: Accum. depreciation 60,000 540,000Total property, plant, and equipment 1,488,000

Intangible assetsFranchise 160,000Patent 195,000Total intangible assets 355,000Total non-current assets 2,419,000Current assetsInventories 597,000Accounts receivable435,000Less: Allowance for doubtfulAccounts 25,000 410,000Trading securities 153,000Cash 197,000Total current assets 1,357,000Total assets $3,776,000

Equity and LiabilitiesEquityShare capitalordinary ($5 par) $1,000,000Retained earnings* 130,000Accumulated other comprehensiveIncome 80,000Less: Treasury shares 191,000Total equity $1,019,000

Non-current liabilitiesBonds payable$1,000,000Long-term notes payable 900,000Provision for pensions 80,000Total non-current liabilities 1,980,000Current liabilitiesShort-term notes payable $ 90,000Accounts payable 455,000Dividends payable 136,000Accrued liabilities 96,000Total current liabilities 777,000Total liabilities 2,757,000Total equity and liabilities $3,776,000

*Computation of Retained Earnings:Sales$7,900,000Investment revenue 63,000Cost of goods sold (4,800,000)Selling expenses (2,000,000)Administrative expenses (900,000)Interest expense (211,000)Net income $ 52,000Beginning retained earnings $ 78,000Net income 52,000Ending retained earnings $ 130,000

4. 7/1 Accounts ReceivableSinulingga Co. 9,800Sales ($10,000 X 98%) 9,8007/5 Cash [$12,000 X (1 .09)] 10,920Loss on Sale of Receivables 1,080Accounts Receivable ($12,000 X 98%)11,760Sales Discounts Forfeited 247/9 Accounts Receivable 180Sales Discounts Forfeited 180($9,000 X 2%) Cash 5,640Finance Charge ($6,000 X 6%) 360Notes Payable 6,0007/11 Accounts ReceivableSinulingga Co. 200Sales Discounts Forfeited 200($10,000 X 2%)12/29 Allowance for Doubtful Accounts 9,000Accounts ReceivableSinulingga Co. 9,000[$9,800 + $200 = $10,000 (10% X $10,000) = $9,000]

12/31 Bad Debt Expense 75,000Allowance for Doubtful Accounts($350,000 $275,000) 75,000

5. April 1 Petty Cash 200Cash200

April 10 Inventory (Transportation in) 60Supplies Expense 25Postage Expense 40Accounts ReceivableEmployees 17Miscellaneous Expense 36Cash Over and Short 10Cash ($200 $12)188

April 20 Petty Cash 100Cash100