jawaban soal akuntansi cabang
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1 CLOSING ENTRY BRANCH
a SALES 60,000
INVENTORY ENDING 20,000
PURCHASE 11,000
SHIPMENT FROM HO 19,200 EXPENSE 12,000
INVENTORY BEGINING 30,000
INCOME SUMMARY 7,800
b INCOME SUMMARY 7,800
HOME OFFICE 7,800
2 ADJUSTMENT HOME OOFICE BOOK FOR BRANCH ACTIVITIES
a BRANCH 7,800
INCOME FROM BRANCH 7,800
b UNREALIZED INCOME 4,400
INCOME FROM BRANCH 4,400
3 CLOSING ENTRY HOME OFFICE BOOK
a SALES 120,000
SHIPMENT TO BRANCH 16,000
INVENTORY ENDING 40,000
PURCHASE 70,000
EXPENSE 28,000
INVENTORY BEGINING 40,000
INCOME SUMMARY 38,000
b BRANCH 7,800
INCOME FROM BRANCH 7,800
c UNREALIZED INCOME 4,400
INCOME FROM BRANCH 4,400
d INCOME FROM BRANCH 12,200
INCOME SUMMARY 12,200
e INCOME SUMMARY 50,200
RETAINED EARNING 50,200
4 INCOME STATEMENT FOR ISSAC (HOME OFFICE)
SALES
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INCOME FROM BRANCH
TOTAL REVENUE
LESS COGS
BEGINING INVENTORY 40,000
PURCHASE 70,000
SHIPMENT TO BRANCH (16,000)
AVAILABLE FOR SALE 94,000 LESS
ENDING INVENTORY (40,000)
COGS
GROSS INCOME
EXPENSE
NET INCOME
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UNREALIZED
7,200
terealisasi 4,400
2,800 (20000*0,84)-(20000*0 unrealized akhir
120,000
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12,200
132,200
54,000
78,200
28,000
50,200
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SALES
INCOME FROM BRANCHTOTAL REVENUE
LESS COGS
BEGINING INVENTORY
PURCHASE
SHIPMENT FROM HO
SHIPMENT TO BRANCH
AVAILABLE FOR SALE
LESS
ENDING INVENTORY
COGSGROSS INCOME
EXPENSE
NET INCOME
1 ADJUSTING AND CLOSING HOME OFFICE
SALES -
SHIPMENT TO BRANCH DUBLIN 300,000
SHIPMENT TO BRANCH RADFORD 250,000
SHIPMENT TO BRANCH BLACKSURG 400,000
ENDING INVENTORY 110,900
PURCHASE 1,000,000
BEGINING INVENTORY 60,900
EXPENSE 20,000
INCOME SUMMARY (20,000)
BRANCH DUBLIN 19,000 BRANCH RADFORD 21,700
BRANCH BLACKBURG 57,500
INCOME FROM BRANCH 98,200
UNREALIZED INCOME BRANCH INVENTORY 93,800
INCOME FROM BRANCH 93,800
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INCOME FROM BRANCH 192,000
INCOME SUMMARY 192,000
INCOME SUMMARY 172,000
RETAINED EARNING 172,000
2 INCOME STATEMENT FAST TOP
SALES
INCOME FROM BRANCH
TOTAL REVENUE
LESS COGS
BEGINING INVENTORY 60,900
PURCHASE 1,000,000
SHIPMENT FROM HO -
SHIPMENT TO BRANCH DUBLIN (300,000)
SHIPMENT TO BRANCH RADFOED (250,000) SHIPMENT TO BRANCH BLACKSBURG (400,000)
AVAILABLE FOR SALE 110,900
LESS
ENDING INVENTORY (110,900)
COGS -
GROSS INCOME
EXPENSE
NET INCOME
3 BALANCED
CASH 42,000
MI 110,900
OTHER ASET 45,100
PLANT ASET NET 200,000
BRANCH DUBLIN 59,000
BRANCH RADFORD 113,700
BRANCH BLACKBURG 107,500
TOTAL 678,200
ACC PAYABLE 46,900
LOADING INVENTORY 9,300
CAP STOCK 400,000
RETAINED EARNING 222,000
TOTAL 678,200
NERACA SALDO
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DUBLIN RADFORD BLACKBURG
410,000 348,000 550,000
- - - 410,000 - - 348,000 - - 550,000
37,400 33,000 18,700
- - -
330,000 275,000 440,000
- - -
367,400 308,000 458,700
(26,400) (29,700) (46,200)
341,000 278,300 412,500 69,000 69,700 137,500
(50,000) (48,000) (80,000)
19,000 21,700 57,500
89,100
8,100
UNREALIZED
8,100 (37400+33000+18700)-(37400+33000+18700)/103,100
93,800 95,000 (330000+275000+440000)-(330000+275000+4
9,300 (26400+29700+46200)-(26400+29700+46200)/
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-
192,000
192,000
192,000
(20,000)
172,000
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1,1
40000)/1,1 95,000
1,1
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REFF
HOME OFFICE BRANCH
SALES 1,650,000 800,000
INCOME FROM BRANCH 218,000 -
TOTAL REVENUE 1,868,000 800,000
LESS-COGS
BEG INVENTORY 250,000 104,000
PURCHASE 800,000 120,000
SHIPMENT TO BRANCH A (200,000) -
SHIPMENT FROM HO - 240,000
GOODS AVAILABLE FORSALE 850,000 464,000
ENDING INVENTORY (200,000) (114,000)
COGS 650,000 350,000
GROOS PROFIT 1,218,000 450,000
DEPRE EXP - -
OPER EXPENSE (700,000) (270,000)
NET INCOME 518,000 180,000
RE BEGINING 132,000 -
HOME OFFICE PREECLOSING - 250,000 add NET INCOME 518,000 180,000
LESS DEVIDEN (400,000) -
RE ENDING/ HOME OFFICE ENDING 250,000 430,000
CASH 66,000 56,000
AR 320,000 180,000
MI 200,000 114,000
UNREALIZED PROFIT (16,000) -
PLANT ASET 800,000 200,000
BRANCH A 430,000 -
TOTAL 1,800,000 550,000
ACC PAYABLE 400,000 80,000
OTHER LIABILITIES 150,000 40,000
CAP STOCK 1,000,000 -
RETAINED EARNING 250,000 -
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HOME OFFICE - 430,000
TOTAL 1,800,000 550,000
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KONSOLIDASI
debit kredit
a INCOME FROM BRANCH2,450,000 BRANCH
218,000 - UNREALIZED INCOME
2,450,000
b SHIPMENT TO BRANCH
UNREALIZED
14,000 340,000 SHIPMENT FROM HO
920,000
200,000 - c COGS ( ENDING INVENTORY)
240,000 - ENDING INVENTORY
1,260,000
16,000 (298,000) d UNREALIZED
962,000 COGS (BEG INVENTOR
1,488,000 e HOME OFFICE PRE-CLOSING
- BRANCH
(970,000)
518,000
132,000
250,000 - 518,000
(400,000)
250,000
122,000
500,000
16,000 298,000
40,000 38,000 -
14,000
1,000,000
180,000 -
250,000
1,920,000
480,000
190,000
1,000,000
250,000
ELIMINASI
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-
738,000 738,000 1,920,000
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UNRAELIZED inventor
218,000 14000 84000-84000/1,2180,000
38000 38000 ship fr
40000 240000-240000/1,2
200000
40000 16000 ENDING
240000
16000
16000
14000
) 14000
250,000
250,000
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No HO
1 AR 770,000 SHIPM
SALES 770,000
BRANCH 330,000 ARSHIPMENT TO BRANCH 300,000
UNRELAIZE GAIN 30,000
2 PURCHASE 500,000 PURC
AP 500,000
3 CASH 980,000 CASH
AR 680,000
BRANCH 300,000
HO
4 AP 515,000 AP
CASH 515,000
5 EXPENSE 200,000 EXPEN
CASH 200,000
6 DEPRE EXPENSE 40,000 DEPRE
ACC DEPREC 40,000
7 EXPENSE 20,000 HO
BRANCH 20,000
8 MI-ENDING 110,000 MI
I/S 110,000
IS 150,000 IS
MI-BEGINING 150,000
TRIAL BALANCE
HOME OFFICE
CASH 335,000
AR 190,000
MI 110,000
PLANT ASET-NET 410,000
BRANCH 290,000
PURCHASE 500,000
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DEPRE EXPENSE 40,000
EXPENSE 220,000
SHIPMENT FROM HO
TOTAL DEBIT 2,095,000
ACC PAYABLE 30,000 OTHER LIABILITIES 30,000
UNREALIZED PROFIT-BRANCH INV 35,000
HOME OFFICE -
CAP STOCK 800,000
RETAINED EARNING 170,000
SALES 770,000
SHIPMENT TO BRANCH 300,000
IS (40,000)
TOTAL 2,095,000
HO
LABA DARI BRANCH 35,000
BRANCH INCOME FROM BRANCH 35,000
UNREALIZED GAIN 30,500
INCOME FROM BRANCH 30,500
HOME OFFICE
SALES 770,000
INCOME FROM BRANCH 65,500
TOTAL REVENUE 835,500
LESS-COGS
BEG INVENTORY 150,000
PURCHASE 500,000
SHIPMENT TO BRANCH (300,000)
SHIPMENT FROM HO -
GOODS AVAILABLE FORSALE 350,000
ENDING INVENTORY (110,000)
COGS 240,000
GROOS PROFIT 595,500
DEPRE EXP (40,000)
OPER EXPENSE (220,000)
NET INCOME 335,500
RE BEGINING 170,000
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HOME OFFICE PREECLOSING -
add NET INCOME 335,500
LESS DEVIDEN -
RE ENDING/ HOME OFFICE ENDING 505,500
CASH 335,000
AR 190,000 MI 110,000
PLANT ASET-NET 410,000
BRANCH 325,000
TOTAL 1,370,000
ACC PAYABLE 30,000
OTHER LIABILITIES 30,000
UNREALIZED PROFIT-BRANCH INV 4,500
HOME OFFICE - CAP STOCK 800,000
RETAINED EARNING 505,500
TOTAL 1,370,000
JURNAL KERTAS KERJA
INCOME FROM BRANCH 65,500
BRANCH 35,000
UNREALIZED GAIN 30,500
SHIPMENT TO BRANCH 300,000
UNREALIZED GAIN 30,000
SHIPMENT FROM BRANCH 330,000
COGS ending 4,500
MI ending 4,500
(eliminasi unrealized dlm ending inventory)
unraelized gain 5,000
COGS 5,000
(eliminasi unrealized dlm beg inventory)
Home Office Preclosing 290,000
branch 290,000
JURNAL PENUTUP
HOME
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SALES 770,000 SALES
SHIPMENT TO BRANCH 300,000 ENDIN
ENDING INVENTORY 110,000
PURCHASE 500,000
BEG INVENTORY 150,000
DEPRE EXPENSE 40,000
EXPENSE 220,000
INCOME SUMMARY 270,000
BRANCH 35,000 INCO
INCOME FROM BRANCH 35,000
UNREALIZED GAIN 30,500
INCOME FROM BRANCH 30,500
INCOME FROM BRANCH 65,500
INCOME SUMMARY 65,500
INCOME SUMMARY 335,500 RETAINED EARNING 335,500
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BRANCH
ENT FROM HO 330,000
HO 330,000
CASH
500,000 ARSALES 500,000 MI
PLANT ASET-NET
BRANCH
ASE 70,000 PURCHASE
AP 70,000 DEPRE EXPENSE
EXPENSE
510,000
AR 510,000 TOTAL DEBIT
300,000
CASH 300,000 ACC PAYABLEOTHER LIABILITIES
40,000 UNREALIZED PROFIT-B
CASH 40,000 HOME OFFICE
CAP STOCK
SE 60,000 RETAINED EARNING
CASH 60,000 SALES
SHIPMENT TO BRANCH
EXPENSE 10,000 IS
ACC DEPREC 10,000
20,000 TOTAL
CASH 20,000
60,000
I/S 60,000
55,000
MI-BEGINING 55,000
BRANCH
110,000
25,000
60,000
190,000
-
70,000
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10,000
60,000
330,000
855,000
55,000 5,000
-
290,000
-
-
500,000
-
5,000
855,000
30,500 35,000
4500 (60000-105
KONSOLIDASI
BRANCH debit kredit
500,000 1,270,000
- 65,500 -
500,000 1,270,000
55,000 5,000 200,000
70,000 570,000
- 300,000 -
330,000 330,000 -
455,000 770,000
(60,000) 4,500 (165,500)
395,000 604,500
105,000 665,500
(10,000) (50,000)
(60,000) (280,000)
35,000 335,500
- 170,000
ELIMINASI
UNREALIZED
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290,000 290,000 -
35,000 335,500
-
325,000 505,500
110,000 445,000
25,000 215,000 60,000 4,500 165,500
190,000 600,000
- 35,000 -
290,000
385,000 1,425,500
55,000 85,000
5,000 35,000
- 30,000 30,500 -
5,000
325,000 - - 800,000
- 505,500
385,000 695,000 695,000 1,425,500
(60000-10500)-(60000-10500)/110%= 4500
BRANCH
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500,000
G INVENTORY 60,000
PURCHASE 70,000
SHIPMENT FROM HO 330,000
DEPRE EXPENSE 10,000
EXPENSE 60,000
BEG INVENTORY 55,000
INCOME SUMMARY 35,000
E SUMMARY 35,000
HOME OFFICE 35,000
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TRIAL BALANCE
HOME OFFICE BRANCH
335,000 110,000
190,000 25,000 110,000 60,000
410,000 190,000
290,000 -
500,000 70,000
40,000 10,000
220,000 60,000
2,095,000 525,000
30,000 55,000 30,000 5,000
ANCH INV 35,000 -
- 290,000
800,000 -
170,000 -
770,000 500,000
300,000 -
(40,000) 5,000
2,095,000 855,000
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00)-(60000-10500)/110%= 4500
JURNAL KERTAS KERJA
INCOME FROM BRANCH 65,500
BRANCH 35000
UNREALIZED GAIN 30500
SHIPMENT TO BRANCH 300,000
UNREALIZED GAIN 30,000
SHIPMENT FROM BRANCH 330000
COGS 4,500 (60000-10500)-(60000
MI 4500(eliminasi unrealized dlm ending inventory)
unraelized gain 5,000
COGS 5000
(eliminasi unrealized dlm beg inventory)
Home Office Preclosing 290,000
branch 290000
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-10500)/110%= 4500
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HOME OFFICE
SALES 500,000 INCOME FROM BRANCH 100,090
TOTAL REVENUE 600,090
LESS-COGS
BEG INVENTORY 34,000
PURCHASE 350,000
SHIPMENT TO BRANCH A (62,000)
SHIPMENT TO BRANCH B (38,000)
SHIPMENT FROM HO -
GOODS AVAILABLE FORSALE 284,000
ENDING INVENTORY 31,000
COGS 253,000
GROOS PROFIT 347,090
DEPRE EXP -
OPER EXPENSE (120,000)
NET INCOME 227,090
RE BEGINING 18,800 HOME OFFICE PREECLOSING -
add NET INCOME 227,090
LESS DEVIDEN -
RE ENDING/ HOME OFFICE ENDING 245,890
CASH 15,000
AR
MI 31,000
OTHER ASET 300,000
BRANCH A 148,560
BRANCH B 120,650
TOTAL 615,210
ACC PAYABLE 60,000
OTHER LIABILITIES
LOADING INVENTORY 1,410
HOME OFFICE -
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CAP STOCK 300,000
RETAINED EARNING 245,890
TOTAL 607,300
INVENTORY TRANSIT
HOME OFFICE
BRANCH A 81,070
SHIP TO A 73,700
LOADING INVENTORY 7,370
BRANCH B 50,820
SHIP TO B 46,200
LOADING INVENTORY 4,620
CASH IN TRANSIT
BRANCH A 48,560 BRANCH B 39,650
INCOME FROM BRANCH 88,210
LOADING INVENTORY 11,880
INCOME FROM BRANCH 11,880
SALDO BRANCH DI HO
A 100,000 81,070 48,560
B 81,000 50,820 39,650
181,000
A B total
diterima 29,630 9,470 39,100 39,100
dikirim dari 35,630 15,470
belum diteri 6,000 6,000 12,000
jurnal penye cash in transit 12,000
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branch A 6,000
branch B 6,000
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REFF ELIMINASI KONSOLIDASI
BRANCH A BRANCH B debit kredit
150,000 120,000 - -
150,000 120,000
5,500 8,800
- -
- -
- -
68,200 41,800
73,700 50,600
7,260 8,250
66,440 42,350
83,560 77,650
- -
(35,000) (38,000)
48,560 39,650
- - 94,000 75,000
48,560 39,650
-
142,560 114,650
1,300 6,400
-
7,260 8,250
150,000 125,000
-
158,560 139,650
16,000 25,000
-
-
142,560 114,650
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-
-
158,560 139,650
A B
SHIP FROM HO 68,200
HO 68,200
SHIP FROM HO 12,870
HO 12,870
SHIP FROM HO
HO
SHIP FROM HO
HO
INCOME SUMARY 48,560 INCOME SUMARYHO 48,560 HO
HO HO
129,630 129,630 90,470
90,470 94,000 75,000
220,100 35,630 transfer 15,470 transfer
total 51,100
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HO SEHARUSNYA TRANS BELUM
A 68,200 12,870 B 41,800 9,020
41,800
41,800
9,020
9,020
39,650 UNREALIZED39,650 1,300
7,370
4,620
11,880
1,410 (7260+8250)-(7260+8
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HARUSNYA LAPORAN
81,070 50,820
50)/1,1
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1 BERAPA BEGINING INVENTORY DR HOME OFFICE
HO
a BRANCH 9,600 SHIPMENT TO BRANCH 8,000
SHIPMEN TO-LOADING 1,600
BEGINING INVENTORY
BEGINING LOADING 2,000
BRANCH A
SHIPMENT FROM HOME OFFICE
X - X/1, = 2000 X = 12,000
INVENTORY BEGINING 15,000
INVENTORY DARI HOME OFFICE 12,000
INVENTORY DARI OUTSIDER 3,000
b PENYESUAIAN DI HOME OFFICE
ENDING INVENTORY - BRANCH
FROM HOME OFFICE 8,400
FROM OUTSIDER 1,600
BRANCH A
SALES 30,000
COGS
BEG 15,000
PURCHASE 5,500
SHIPMENT FROM 9,600
ENDING INV (10,000)
COGS 20,100 EXPENSE 6,000
NET INCOME 3,900
ADJUSMENT HOME OFFICE
BRANCH A 3,900
INCOME FROM BRANCH 3,900
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SHIPMENT TO BRANCH- LOADING 2,200
INCOME FROM BRANCH 2,200
c BRANCH INCOME STATEMENT
BRANCH A
SALES 30,000
COGS
BEG 15,000
PURCHASE 5,500
SHIPMENT FROM 9,600
ENDING INV (10,000)
COGS 20,100
EXPENSE 6,000
NET INCOME 3,900
d HOME OFFICE INCOME STATEMENT
SALES 60,000
INCOME FROM BRANCH 6,100
TOTAL INCOME 66,100
COGS
BEG 20,000
PURCHASE 35,000
SHIPMENT TO BRANCH (8,000)
ENDING INV (20,000)
COGS 27,000
EXPENSE 14,000
NET INCOME 25,100
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LOADING
2,000 BEGINING
1,600
3,600 LOADING SELAMA DESEMBER
LOADING
3,600
2,200
1,400 ENDING =8400-8400/1,2
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TRIAL BALANCE
HOME OFFICE BRANCH ACASH 335,000 110,000
AR 190,000 25,000
MI 110,000 60,000
PLANT ASET-NET 410,000 190,000
BRANCH 290,000 -
PURCHASE 500,000 70,000
DEPRE EXPENSE 40,000 10,000
EXPENSE 220,000 60,000
SHIPMENT FROM HO 330,000
TOTAL DEBIT 2,095,000 855,000
ACC PAYABLE 30,000 55,000
OTHER LIABILITIES 30,000 5,000
UNREALIZED PROFIT-BRANCH INV 35,000 -
HOME OFFICE - 290,000
CAP STOCK 800,000 -
RETAINED EARNING 170,000 -
SALES 770,000 500,000
SHIPMENT TO BRANCH 300,000 - IS (40,000) 5,000
TOTAL 2,095,000 855,000
HOME OFFICE BRANCH A BRANCH B
SALES 195,000 90,000 75,000
INCOME FROM BRANCH A 17,500
INCOME FROM BRANCH B 19,500 - -
TOTAL REVENUE 232,000 90,000 75,000
LESS-COGS
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BEG INVENTORY 80,000 18,000 24,000
PURCHASE 160,000 - -
SHIPMENT TO BRANCH A (50,000) - -
SHIPMENT TO BRANCH B (40,000) - -
SHIPMENT TRANSIT 10,000
SHIPMENT FROM HO - 60,000 36,000
GOODS AVAILABLE FORSALE 160,000 78,000 60,000 ENDING INVENTORY (70,000) (21,000) (15,000)
COGS 90,000 57,000 45,000
GROOS PROFIT 142,000 33,000 30,000
DEPRE EXP - - -
OPER EXPENSE (90,000) (25,000) (20,000)
NET INCOME 52,000 8,000 10,000
RE BEGINING 50,000 - -
HOME OFFICE PREECLOSING - 45,000 30,000
add NET INCOME 52,000 8,000 10,000
LESS DEVIDEN - - -
RE ENDING/ HOME OFFICE ENDING 102,000 53,000 40,000
CASH 33,000 22,000 13,000
AR - - -
MI 70,000 21,000 15,000
OTHER ASET 50,000 25,000 23,000
BRANCH A 45,000 - - 8,000
BRANCH B 42,000 - -
(12,000)
10,000
TOTAL 246,000 68,000 51,000
ACC PAYABLE 40,000 15,000 11,000
OTHER LIABILITIES - -
LOADIG A 3,500 - -
LOADING B 500
HOME OFFICE - 53,000 40,000
CAP STOCK 100,000 - -
RETAINED EARNING 102,000 - -
TOTAL 246,000 68,000 51,000
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BRANCH B
REFF ELIMINASI KONSOLIDASI
debit kredit
HO
360,000
17,500 -
19,500 - BRANCH A
360,000 BRANCH B
INCOME F
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25,000 97,000 LOADING A
160,000 LOADING B
(50,000) INCOME F
(40,000)
10,000
96,000
273,000 6,000 (100,000) SHIPMENT TRANSIT
173,000 LOADING B
BRANCH B
187,000
-
(135,000)
JKK
52,000
BRANCH INCOME A
50,000 BRANCH A
75,000 - LOADING
52,000
BRANCH INCOME B
102,000 BRANCH B
LOADING
68,000 COGS ENDING INVEN
- M INVENT
6,000 100,000
98,000 LOADING A
8,000 - LOADING B45,000 - COGS BEGI
10,000 -
30,000 HOME OFICE PRECLOS
HOME OFFICE PRECL
266,000 BRANCH A
BRANCH B
66,000
-
13,000 9,500 -
12,000 9,500 (2,000)
100,000
102,000
143,000 143,000 266,000
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-
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A
8,000
10,000
OM BRANCH 18,000 9,500
UNREALIZED 13,000
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9,500 13,000
9,500 12,000 3,500
OM BRANCH 19,000 AWAL
19,000 10,000 6,000
2,000
12,000
17,500
8,000
9,500
19,500
10,000
9,500
ORY 6,000
ORY 6,000
13,000
12,000 INING 25,000
ING A 45,000
SING B 30,000
45,000
30,000
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B
9,500
12,000
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2,000
2,500
500
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HOME OFFICE ROCA BRANCH
SALES 1,000,000 500,000
INCOME FROM BRANCH 375,000 -
TOTAL REVENUE 1,375,000 500,000
LESS-COGS
BEG INVENTORY 150,000 60,000
PURCHASE 900,000 -
SHIPMENT TO BRANCH (450,000) -
SHIPMENT FROM HO - 300,000
GOODS AVAILABLE FORSALE 600,000 360,000
ENDING INVENTORY (120,000) (72,000)
COGS 480,000 288,000
GROOS PROFIT 895,000 212,000
DEPRE EXP - -
OPER EXPENSE 300,000 75,000
NET INCOME 595,000 137,000
RE BEGINING 262,000 HOME OFFICE PREECLOSING 170,000
add NET INCOME 595,000 137,000
LESS DEVIDEN -
RE ENDING/ HOME OFFICE ENDING 857,000 307,000
CASH 5,000 15,000
AR 80,000 30,000
MI 120,000 72,000
UNREALIZED PROFIT (28,000) -
- -
PLANT ASET 730,000 250,000
ROCA BRANCH 307,000 -
LANE BRANCH 323,000 -
TOTAL 1,537,000 367,000
ACC PAYABLE 100,000 45,000
OTHER LIABILITIES 80,000 15,000
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CAP STOCK 500,000 -
RETAINED EARNING 857,000
HOME OFFICE 307,000
TOTAL 1,537,000 367,000
a begining inventory HOME OFFICE 240,000
b ENDING INVENTORY 260,000
c CLOSING ENTRY
ROCA
SALES 500,000
ENDING INVENTORY 72,000
PURCHASE -
SHIPMENT FROM HO 300,000
BEGINING INVENTORY 60,000
EXPENSE 75,000
INCOME SUMMARY 137,000
INCOME SUMMARY 137,000
HOME OFFICE 137,000
d HOME OFFICE CLOSING ENTRY
SALES 1,000,000
ENDING INVT 120,000
SHIPMENT TO BRANCH ROCA 450,000
PURCHASE 900,000
BEG INVENTORY 150,000
EXPENSE 300,000
INCOME SUMMARY 220,000
BRANCH ROCA 137,000
BRANCH LANE 158,000
INCOME FROM BRANCH 295,000
UNREALIZED INCOME 80,000
INCOME FROM BRANCH 80,000
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INCOME FROM BRANCH 375,000
INCOME SUMMARY 375,000
INCOME SUMMARY 595,000
RETAINED EARNING 595,000
e BISA DILIHAT DI ATAS
f BISA DILIHAT DIATAS
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REFF KONSOLIDASI
LANE BRANCH debit kredit
400,000 1,900,000
- 375,000 -
400,000 1,900,000
48,000 18,000 240,000
- 900,000
- 450,000 -
240,000 540,000 - ROCA
288,000 1,140,000 LANE
(96,000) 28,000 (260,000)
192,000 880,000
UNRE
208,000 1,020,000
- -
50,000 425,000
158,000 595,000
a INCO
262,000 165,000 335,000 -
158,000 595,000
- b SHIPM
323,000 857,000 UNRE
22,000 42,000
40,000 150,000 c COGS
96,000 28,000 260,000
- 90,000 80,000 -
- 18,000 d UNRE
200,000 1,180,000
- 307,000 -
- 323,000 - e HOME
HOME
358,000 1,632,000
30,000 175,000
5,000 100,000
ELIMINASI
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- 500,000
857,000
323,000 -
358,000 1,296,000 1,296,000 1,632,000
LANE BRANCH
SALES 400,000
ENDING INVENTORY 96,000
PURCHASE -
SHIPMENT FROM HO 240,000
BEGINING INVENTORY 48,000
EXPENSE 50,000
INCOMESUMMARY 158,000
INCOMESUMMARY 158,000
HOME OFFICE 158,000
UNREALIZED
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108,000
80,000
28,000
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ROCA
UNREALIZED INCOME FROM BRANCH
137,000
108,000 158,000
80,000 80,000
375,000
28,000 48,000
BRANCH 137,000
RANCH 158,000
INCOME FROM BRANCH 295,000
LIZED INCOME 80,000
INCOME FROM BRANCH 80,000
E FROM BRANCH 375,000 INCOME FROM BRAN
BRANCH 295,000 BRANCH roUNREALIZED INCOME 80,000 UNREALIZE
ENT TO BRANCH 450,000
LIZED INCOME 90,000
SHIPMENT FROM HO-ROCA 300,000
SHIPMENT FROM HO LANE 240,000
(ENDING INVENTORY) 28,000
M INVENTORY 28,000
LIZED 18,000 UNRELIZED
COGS (BEGINING INVENTORY) 18,000 18,000
80,000
OFFICE- ROCA- PRESLOSING 170,000 90,000
OFFICE-LANE-PRECLOSING 165,000
BRANCH-ROCA 170,000 28,000
BRANCH-LANE 165,000
JURNAL KONSOLIDASI
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LANE
10,000 awal 8,000 awal
50,000 40,000
60,000 total 48,000 total
32,000
12,000 16,000
H roca 185,000 INCOME FROM BRANCH lane 190,000
ca 137,000 BRANCH laneD INCOME 48,000 UNREALIZED INCOME
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158,000 32,000