Scribd Logo
Upload

Welcome to Scribd!

  • Jawaban Soal Akuntansi Cabang

    Uploaded by

    Sigit Kurniawan
    149 views68 pages
    This document contains trial balances, journal entries, and financial statements for a home office and its branch. The home office recorded sales of $770,000 and income from the branch of $65,500 for total revenue of $835,500. Cost of goods sold was $240,000 resulting in gross profit of $595,500. Expenses including depreciation totaled $260,000, giving net income of $335,500. The branch recorded sales of $500,000 and expenses including depreciation of $70,000 for net income of $35,000. An unrealized gain of $30,500 was eliminated in consolidation. After adjusting and closing entries,

    Original Description:

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document contains trial balances, journal entries, and financial statements for a home office and its branch. The home office recorded sales of $770,000 and income from the branch of $65,500 for total revenue of $835,500. Cost of goods sold was $240,000 resulting in gross profit of $595,500. Expenses including depreciation totaled $260,000, giving net income of $335,500. The branch recorded sales of $500,000 and expenses including depreciation of $70,000 for net income of $35,000. An unrealized gain of $30,500 was eliminated in consolidation. After adjusting and closing entries,

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    149 views68 pages

    Jawaban Soal Akuntansi Cabang

    Uploaded by

    Sigit Kurniawan
    This document contains trial balances, journal entries, and financial statements for a home office and its branch. The home office recorded sales of $770,000 and income from the branch of $65,500 for total revenue of $835,500. Cost of goods sold was $240,000 resulting in gross profit of $595,500. Expenses including depreciation totaled $260,000, giving net income of $335,500. The branch recorded sales of $500,000 and expenses including depreciation of $70,000 for net income of $35,000. An unrealized gain of $30,500 was eliminated in consolidation. After adjusting and closing entries,

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 68

    1 CLOSING ENTRY BRANCH

    SALES
    INVENTORY ENDING
    PURCHASE
    SHIPMENT FROM HO
    EXPENSE
    INVENTORY BEGINING
    INCOME SUMMARY
    INCOME SUMMARY
    HOME OFFICE

    60,000
    20,000
    11,000
    19,200
    12,000
    30,000
    7,800
    7,800
    7,800

    2 ADJUSTMENT HOME OOFICE BOOK FOR BRANCH ACTIVITIES


    a

    BRANCH
    INCOME FROM BRANCH

    7,800

    UNREALIZED INCOME
    INCOME FROM BRANCH

    4,400

    7,800

    4,400

    3 CLOSING ENTRY HOME OFFICE BOOK


    a

    SALES
    SHIPMENT TO BRANCH
    INVENTORY ENDING
    PURCHASE
    EXPENSE
    INVENTORY BEGINING
    INCOME SUMMARY

    120,000
    16,000
    40,000
    70,000
    28,000
    40,000
    38,000

    BRANCH
    INCOME FROM BRANCH

    7,800

    UNREALIZED INCOME
    INCOME FROM BRANCH

    4,400

    7,800

    4,400

    INCOME FROM BRANCH


    INCOME SUMMARY

    12,200

    INCOME SUMMARY
    RETAINED EARNING

    50,200

    4 INCOME STATEMENT FOR ISSAC (HOME OFFICE)


    SALES

    12,200

    50,200

    INCOME FROM BRANCH


    TOTAL REVENUE
    LESS COGS
    BEGINING INVENTORY
    PURCHASE
    SHIPMENT TO BRANCH
    AVAILABLE FOR SALE
    LESS
    ENDING INVENTORY
    COGS
    GROSS INCOME
    EXPENSE
    NET INCOME

    40,000
    70,000
    (16,000)
    94,000
    (40,000)

    UNREALIZED
    7,200
    terealisasi

    4,400
    2,800

    120,000

    (20000*0,84)-(20000*0

    unrealized akhir

    12,200
    132,200

    54,000
    78,200
    28,000
    50,200

    SALES
    INCOME FROM BRANCH
    TOTAL REVENUE
    LESS COGS
    BEGINING INVENTORY
    PURCHASE
    SHIPMENT FROM HO
    SHIPMENT TO BRANCH
    AVAILABLE FOR SALE
    LESS
    ENDING INVENTORY
    COGS
    GROSS INCOME
    EXPENSE
    NET INCOME

    1 ADJUSTING AND CLOSING HOME OFFICE


    SALES
    SHIPMENT TO BRANCH DUBLIN
    SHIPMENT TO BRANCH RADFORD
    SHIPMENT TO BRANCH BLACKSURG
    ENDING INVENTORY

    300,000
    250,000
    400,000
    110,900

    PURCHASE
    BEGINING INVENTORY
    EXPENSE
    INCOME SUMMARY

    1,000,000
    60,900
    20,000
    (20,000)

    BRANCH DUBLIN
    BRANCH RADFORD
    BRANCH BLACKBURG
    INCOME FROM BRANCH

    19,000
    21,700
    57,500

    UNREALIZED INCOME BRANCH INVENTORY


    INCOME FROM BRANCH

    93,800

    98,200

    93,800

    INCOME FROM BRANCH


    INCOME SUMMARY

    192,000

    INCOME SUMMARY
    RETAINED EARNING

    172,000

    192,000

    172,000

    2 INCOME STATEMENT FAST TOP


    SALES
    INCOME FROM BRANCH
    TOTAL REVENUE
    LESS COGS
    BEGINING INVENTORY
    PURCHASE
    SHIPMENT FROM HO
    SHIPMENT TO BRANCH DUBLIN
    SHIPMENT TO BRANCH RADFOED
    SHIPMENT TO BRANCH BLACKSBURG
    AVAILABLE FOR SALE
    LESS
    ENDING INVENTORY
    COGS
    GROSS INCOME
    EXPENSE
    NET INCOME

    3 BALANCED
    CASH
    MI
    OTHER ASET
    PLANT ASET NET
    BRANCH DUBLIN
    BRANCH RADFORD
    BRANCH BLACKBURG

    NERACA SALDO
    42,000
    110,900
    45,100
    200,000
    59,000
    113,700
    107,500

    TOTAL

    678,200

    ACC PAYABLE
    LOADING INVENTORY
    CAP STOCK
    RETAINED EARNING

    46,900
    9,300
    400,000
    222,000

    TOTAL

    678,200

    60,900
    1,000,000
    (300,000)
    (250,000)
    (400,000)
    110,900
    (110,900)
    -

    DUBLIN
    410,000
    410,000

    RADFORD

    348,000
    348,000

    BLACKBURG

    37,400
    330,000
    367,400

    33,000
    275,000
    308,000

    18,700
    440,000
    458,700

    (26,400)
    341,000

    (29,700)
    278,300

    (46,200)
    412,500

    550,000
    550,000

    69,000
    (50,000)

    69,700
    (48,000)

    137,500
    (80,000)

    19,000

    21,700

    57,500

    89,100
    8,100

    UNREALIZED
    8,100

    (37400+33000+18700)-(37400+33000+18700)/1,1
    103,100

    93,800

    95,000

    9,300

    (330000+275000+440000)-(330000+275000+440000)/1,1

    (26400+29700+46200)-(26400+29700+46200)/1,1

    192,000
    192,000

    192,000
    (20,000)
    172,000

    400+33000+18700)/1,1

    (330000+275000+440000)/1,1

    400+29700+46200)/1,1

    95,000

    REFF
    HOME OFFICE
    SALES
    INCOME FROM BRANCH
    TOTAL REVENUE

    1,650,000
    218,000
    1,868,000

    BRANCH
    800,000
    800,000

    LESS-COGS
    BEG INVENTORY
    PURCHASE
    SHIPMENT TO BRANCH A
    SHIPMENT FROM HO
    GOODS AVAILABLE FORSALE
    ENDING INVENTORY
    COGS

    250,000
    800,000
    (200,000)
    850,000
    (200,000)
    650,000

    104,000
    120,000
    240,000
    464,000
    (114,000)
    350,000

    1,218,000
    (700,000)

    450,000
    (270,000)

    NET INCOME

    518,000

    180,000

    RE BEGINING
    HOME OFFICE PREECLOSING
    add
    NET INCOME
    LESS
    DEVIDEN
    RE ENDING/ HOME OFFICE ENDING

    132,000
    518,000
    (400,000)
    250,000

    250,000
    180,000
    430,000

    CASH
    AR
    MI
    UNREALIZED PROFIT

    66,000
    320,000
    200,000
    (16,000)

    56,000
    180,000
    114,000
    -

    PLANT ASET
    BRANCH A

    800,000
    430,000

    200,000
    -

    1,800,000

    550,000

    400,000
    150,000
    1,000,000
    250,000

    80,000
    40,000
    -

    GROOS PROFIT
    DEPRE EXP
    OPER EXPENSE

    TOTAL
    ACC PAYABLE
    OTHER LIABILITIES
    CAP STOCK
    RETAINED EARNING

    HOME OFFICE
    TOTAL

    430,000

    1,800,000

    550,000

    ELIMINASI
    debit
    kredit

    KONSOLIDASI

    218,000

    14,000
    200,000
    240,000
    16,000

    340,000
    920,000
    1,260,000
    (298,000)
    962,000
    1,488,000
    (970,000)
    518,000
    132,000
    518,000
    (400,000)
    250,000

    250,000

    40,000
    14,000

    INCOME FROM BRANCH


    BRANCH
    UNREALIZED INCOME

    SHIPMENT TO BRANCH
    UNREALIZED
    SHIPMENT FROM HO

    COGS ( ENDING INVENTORY)


    ENDING INVENTORY

    UNREALIZED
    COGS (BEG INVENTORY)

    HOME OFFICE PRE-CLOSING


    BRANCH

    2,450,000
    2,450,000

    16,000
    38,000

    180,000
    250,000

    122,000
    500,000
    298,000
    1,000,000
    1,920,000
    480,000
    190,000
    1,000,000
    250,000

    738,000

    738,000

    1,920,000

    UNRAELIZED
    218,000
    180,000
    38000
    200000
    40000
    240000
    16000
    16000
    14000
    INVENTORY)

    14000
    250,000
    250,000

    14000

    inventor
    84000-84000/1,2

    40000

    ship fr
    240000-240000/1,2

    16000

    ENDING

    38000

    No
    1

    HO
    AR

    770,000
    SALES

    SHIPMENT FROM HO
    770,000

    BRANCH
    SHIPMENT TO BRANCH
    UNRELAIZE GAIN

    330,000

    PURCHASE
    AP

    500,000

    CASH

    980,000

    AR
    300,000
    30,000
    PURCHASE
    500,000

    AR
    BRANCH

    CASH
    680,000
    300,000
    HO

    AP

    515,000
    CASH

    EXPENSE
    CASH

    515,000
    200,000

    EXPENSE
    200,000

    DEPRE EXPENSE
    ACC DEPREC

    40,000

    EXPENSE
    BRANCH

    20,000

    DEPRE EXPENSE
    40,000
    HO
    20,000

    MI-ENDING
    I/S

    110,000

    IS

    150,000
    MI-BEGINING

    AP

    MI
    110,000
    IS
    150,000

    TRIAL BALANCE

    CASH
    AR
    MI
    PLANT ASET-NET
    BRANCH
    PURCHASE

    HOME OFFICE
    335,000
    190,000
    110,000
    410,000
    290,000
    500,000

    DEPRE EXPENSE
    EXPENSE
    SHIPMENT FROM HO

    40,000
    220,000

    TOTAL DEBIT

    2,095,000

    ACC PAYABLE
    OTHER LIABILITIES
    UNREALIZED PROFIT-BRANCH INV
    HOME OFFICE
    CAP STOCK
    RETAINED EARNING
    SALES
    SHIPMENT TO BRANCH
    IS

    30,000
    30,000
    35,000
    800,000
    170,000
    770,000
    300,000
    (40,000)

    TOTAL

    LABA DARI
    BRANCH

    HO
    BRANCH
    INCOME FROM BRANCH
    UNREALIZED GAIN
    INCOME FROM BRANCH

    2,095,000

    35,000
    35,000
    30,500
    30,500

    HOME OFFICE
    SALES
    INCOME FROM BRANCH
    TOTAL REVENUE

    770,000
    65,500
    835,500

    LESS-COGS
    BEG INVENTORY
    PURCHASE
    SHIPMENT TO BRANCH
    SHIPMENT FROM HO
    GOODS AVAILABLE FORSALE
    ENDING INVENTORY
    COGS

    150,000
    500,000
    (300,000)
    350,000
    (110,000)
    240,000

    GROOS PROFIT
    DEPRE EXP
    OPER EXPENSE

    595,500
    (40,000)
    (220,000)

    NET INCOME
    RE BEGINING

    335,500
    170,000

    HOME OFFICE PREECLOSING


    add
    NET INCOME
    LESS
    DEVIDEN
    RE ENDING/ HOME OFFICE ENDING

    335,500
    505,500

    CASH
    AR
    MI
    PLANT ASET-NET
    BRANCH

    335,000
    190,000
    110,000
    410,000
    325,000

    TOTAL

    1,370,000

    ACC PAYABLE
    OTHER LIABILITIES
    UNREALIZED PROFIT-BRANCH INV

    30,000
    30,000
    4,500

    HOME OFFICE
    CAP STOCK
    RETAINED EARNING

    800,000
    505,500

    TOTAL

    1,370,000

    JURNAL KERTAS KERJA


    INCOME FROM BRANCH
    BRANCH
    UNREALIZED GAIN

    65,500
    35,000
    30,500

    SHIPMENT TO BRANCH
    UNREALIZED GAIN
    SHIPMENT FROM BRANCH

    300,000
    30,000
    330,000

    COGS ending
    MI ending
    (eliminasi unrealized dlm ending inventory)

    4,500

    unraelized gain
    COGS
    (eliminasi unrealized dlm beg inventory)

    5,000

    Home Office Preclosing


    branch

    4,500

    5,000

    290,000
    290,000

    JURNAL PENUTUP
    HOME

    SALES
    SHIPMENT TO BRANCH
    ENDING INVENTORY
    PURCHASE
    BEG INVENTORY
    DEPRE EXPENSE
    EXPENSE
    INCOME SUMMARY

    770,000
    300,000
    110,000

    SALES
    ENDING INVENTORY
    500,000
    150,000
    40,000
    220,000
    270,000

    BRANCH
    INCOME FROM BRANCH

    35,000

    UNREALIZED GAIN
    INCOME FROM BRANCH

    30,500

    INCOME FROM BRANCH


    INCOME SUMMARY

    65,500

    INCOME SUMMARY
    RETAINED EARNING

    335,500

    INCOME SUMMARY
    35,000

    30,500

    65,500

    335,500

    BRANCH
    SHIPMENT FROM HO
    HO

    330,000
    330,000
    500,000

    SALES

    PURCHASE
    AP

    500,000

    70,000
    70,000

    CASH
    AR
    MI
    PLANT ASET-NET
    BRANCH
    PURCHASE
    DEPRE EXPENSE
    EXPENSE

    510,000
    AR

    510,000

    TOTAL DEBIT

    300,000

    ACC PAYABLE
    OTHER LIABILITIES
    UNREALIZED PROFIT-BRANCH INV
    HOME OFFICE
    CAP STOCK
    RETAINED EARNING
    SALES
    SHIPMENT TO BRANCH
    IS

    300,000
    CASH
    40,000
    CASH

    40,000

    EXPENSE
    CASH

    60,000

    DEPRE EXPENSE
    ACC DEPREC

    10,000

    60,000

    10,000
    20,000

    CASH

    TOTAL
    20,000

    60,000
    I/S

    60,000
    55,000

    MI-BEGINING

    BRANCH
    110,000
    25,000
    60,000
    190,000
    70,000

    55,000

    10,000
    60,000
    330,000
    855,000

    55,000
    5,000
    290,000
    500,000
    5,000
    855,000

    UNREALIZED
    30,500
    35,000

    4500

    BRANCH

    debit

    500,000
    500,000

    55,000
    70,000
    330,000
    455,000
    (60,000)
    395,000

    ELIMINASI
    kredit

    1,270,000
    1,270,000

    65,500

    5,000
    300,000
    330,000
    4,500

    KONSOLIDASI

    200,000
    570,000
    770,000
    (165,500)
    604,500

    105,000
    (10,000)
    (60,000)

    665,500
    (50,000)
    (280,000)

    35,000

    335,500

    170,000

    (60000-10500)-(60000-10500)/110%= 450

    290,000
    35,000
    325,000

    290,000

    335,500
    505,500

    110,000
    25,000
    60,000
    190,000
    -

    4,500
    35,000
    290,000

    445,000
    215,000
    165,500
    600,000
    -

    385,000

    1,425,500

    55,000
    5,000
    -

    85,000
    35,000
    -

    30,000
    5,000

    30,500

    325,000
    385,000

    800,000
    505,500
    695,000

    (60000-10500)-(60000-10500)/110%= 4500

    BRANCH

    695,000

    1,425,500

    SALES
    ENDING INVENTORY
    PURCHASE
    SHIPMENT FROM HO
    DEPRE EXPENSE
    EXPENSE
    BEG INVENTORY
    INCOME SUMMARY
    INCOME SUMMARY
    HOME OFFICE

    500,000
    60,000
    70,000
    330,000
    10,000
    60,000
    55,000
    35,000
    35,000
    35,000

    REALIZED PROFIT-BRANCH INV

    PMENT TO BRANCH

    TRIAL BALANCE
    HOME OFFICE
    335,000
    190,000
    110,000
    410,000
    290,000
    500,000
    40,000
    220,000
    2,095,000

    30,000
    30,000
    35,000
    800,000
    170,000
    770,000
    300,000
    (40,000)

    2,095,000

    BRANCH
    110,000
    25,000
    60,000
    190,000
    70,000
    10,000
    60,000
    525,000

    55,000
    5,000
    290,000
    500,000
    5,000

    855,000

    (60000-10500)-(60000-10500)/110%= 4500

    JURNAL KERTAS KERJA


    INCOME FROM BRANCH
    BRANCH
    UNREALIZED GAIN

    65,500
    35000
    30500

    SHIPMENT TO BRANCH
    300,000
    UNREALIZED GAIN
    30,000
    SHIPMENT FROM BRANCH

    330000

    COGS

    4,500
    MI
    (eliminasi unrealized dlm ending inventory)

    4500

    unraelized gain
    5,000
    COGS
    (eliminasi unrealized dlm beg inventory)

    5000

    Home Office Preclosing


    branch

    (60000-10500)-(60000-10500)/110%= 4500

    290,000
    290000

    000-10500)-(60000-10500)/110%= 4500

    HOME OFFICE
    SALES
    INCOME FROM BRANCH
    TOTAL REVENUE

    500,000
    100,090
    600,090

    LESS-COGS
    BEG INVENTORY
    PURCHASE
    SHIPMENT TO BRANCH A
    SHIPMENT TO BRANCH B

    34,000
    350,000
    (62,000)
    (38,000)

    SHIPMENT FROM HO
    GOODS AVAILABLE FORSALE
    ENDING INVENTORY
    COGS

    284,000
    31,000
    253,000

    GROOS PROFIT
    DEPRE EXP
    OPER EXPENSE

    347,090
    (120,000)

    NET INCOME

    227,090

    RE BEGINING
    HOME OFFICE PREECLOSING
    add
    NET INCOME
    LESS
    DEVIDEN
    RE ENDING/ HOME OFFICE ENDING

    18,800
    227,090
    245,890

    CASH
    AR
    MI
    OTHER ASET
    BRANCH A
    BRANCH B

    15,000

    TOTAL
    ACC PAYABLE
    OTHER LIABILITIES
    LOADING INVENTORY
    HOME OFFICE

    31,000
    300,000
    148,560
    120,650
    615,210
    60,000
    1,410
    -

    CAP STOCK
    RETAINED EARNING

    300,000
    245,890

    TOTAL

    607,300

    INVENTORY TRANSIT
    HOME OFFICE
    BRANCH A

    81,070
    SHIP TO A
    LOADING INVENTORY

    BRANCH B

    73,700
    7,370

    50,820
    SHIP TO B
    LOADING INVENTORY

    CASH IN TRANSIT
    BRANCH A
    BRANCH B

    46,200
    4,620

    48,560
    39,650
    INCOME FROM BRANCH

    LOADING INVENTORY
    INCOME FROM BRANCH

    SALDO BRANCH DI HO
    A
    100,000
    B
    81,000
    181,000
    A
    diterima
    dikirim dari
    belum diterima

    B
    29,630
    35,630
    6,000

    jurnal penyesuaian
    cash in transit

    88,210

    11,880
    11,880

    81,070
    50,820

    total
    9,470
    15,470
    6,000

    39,100
    12,000
    12,000

    39,100

    48,560
    39,650

    branch A
    branch B

    6,000
    6,000

    REFF
    BRANCH A

    BRANCH B

    150,000
    150,000

    120,000
    120,000

    5,500
    -

    8,800
    -

    68,200
    73,700
    7,260
    66,440

    41,800
    50,600
    8,250
    42,350

    83,560
    (35,000)

    77,650
    (38,000)

    48,560

    39,650

    94,000
    48,560
    142,560

    75,000
    39,650

    1,300
    7,260
    150,000
    -

    114,650

    6,400
    8,250
    125,000

    158,560

    139,650

    16,000
    -

    25,000

    142,560

    114,650

    ELIMINASI
    debit
    kredit

    KONSOLIDASI

    158,560

    139,650

    SHIP FROM HO
    HO

    68,200

    SHIP FROM HO
    HO

    12,870

    68,200

    12,870
    SHIP FROM HO
    HO
    SHIP FROM HO
    HO

    INCOME SUMARY
    HO

    129,630
    90,470
    220,100

    48,560
    48,560

    HO
    129,630
    94,000
    35,630 transfer
    total

    51,100

    INCOME SUMARY
    HO

    HO
    90,470
    75,000
    15,470 transfer

    HO SEHARUSNYA
    A
    B

    TRANS
    68,200
    41,800

    BELUM
    12,870
    9,020

    41,800
    41,800
    9,020
    9,020

    39,650

    UNREALIZED
    39,650

    1,300
    7,370
    4,620
    11,880
    1,410 (7260+8250)-(7260+8250)/1,1

    0)-(7260+8250)/1,1

    HARUSNYA
    81,070
    50,820

    LAPORAN

    1 BERAPA BEGINING INVENTORY DR HOME OFFICE


    HO
    a

    BRANCH
    SHIPMENT TO BRANCH
    SHIPMEN TO-LOADING

    9,600
    8,000
    1,600

    BEGINING INVENTORY
    BEGINING LOADING

    2,000

    BRANCH A
    SHIPMENT FROM HOME OFFICE
    X - X/1,2= 2000

    X=

    12,000

    INVENTORY BEGINING
    INVENTORY DARI HOME OFFICE
    INVENTORY DARI OUTSIDER

    15,000
    12,000
    3,000

    PENYESUAIAN DI HOME OFFICE


    ENDING INVENTORY - BRANCH
    FROM HOME OFFICE
    FROM OUTSIDER

    8,400
    1,600

    BRANCH A
    SALES

    30,000

    COGS
    BEG
    PURCHASE
    SHIPMENT FROM
    ENDING INV
    COGS
    EXPENSE
    NET INCOME

    15,000
    5,500
    9,600
    (10,000)
    20,100
    6,000
    3,900

    ADJUSMENT HOME OFFICE


    BRANCH A
    INCOME FROM BRANCH

    3,900
    3,900

    SHIPMENT TO BRANCH- LOADING


    INCOME FROM BRANCH

    2,200
    2,200

    BRANCH INCOME STATEMENT


    BRANCH A
    SALES

    30,000

    COGS
    BEG
    PURCHASE
    SHIPMENT FROM
    ENDING INV

    15,000
    5,500
    9,600
    (10,000)

    COGS
    EXPENSE

    20,100
    6,000

    NET INCOME

    3,900

    HOME OFFICE INCOME STATEMENT

    SALES
    INCOME FROM BRANCH
    TOTAL INCOME

    60,000
    6,100
    66,100

    COGS
    BEG
    PURCHASE
    SHIPMENT TO BRANCH
    ENDING INV

    20,000
    35,000
    (8,000)
    (20,000)

    COGS
    EXPENSE

    27,000
    14,000

    NET INCOME

    25,100

    LOADING
    2,000

    BEGINING

    1,600
    3,600

    LOADING SELAMA DESEMBER

    LOADING
    3,600

    2,200

    1,400

    ENDING

    =8400-8400/1,2

    TRIAL BALANCE
    HOME OFFICE BRANCH A
    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
    330,000

    CASH
    AR
    MI
    PLANT ASET-NET
    BRANCH
    PURCHASE
    DEPRE EXPENSE
    EXPENSE
    SHIPMENT FROM HO
    TOTAL DEBIT

    2,095,000

    ACC PAYABLE
    OTHER LIABILITIES
    UNREALIZED PROFIT-BRANCH INV
    HOME OFFICE
    CAP STOCK
    RETAINED EARNING
    SALES
    SHIPMENT TO BRANCH
    IS

    30,000
    30,000
    35,000
    800,000
    170,000
    770,000
    300,000
    (40,000)

    TOTAL

    2,095,000

    HOME OFFICE
    SALES
    INCOME FROM BRANCH A
    INCOME FROM BRANCH B
    TOTAL REVENUE
    LESS-COGS

    195,000
    17,500
    19,500
    232,000

    BRANCH A

    855,000

    55,000
    5,000
    290,000
    500,000
    5,000
    855,000

    BRANCH B

    90,000

    75,000

    90,000

    75,000

    BEG INVENTORY
    PURCHASE
    SHIPMENT TO BRANCH A
    SHIPMENT TO BRANCH B
    SHIPMENT TRANSIT
    SHIPMENT FROM HO
    GOODS AVAILABLE FORSALE
    ENDING INVENTORY
    COGS

    80,000
    160,000
    (50,000)
    (40,000)
    10,000
    160,000
    (70,000)
    90,000

    18,000
    -

    24,000
    -

    60,000
    78,000
    (21,000)
    57,000

    36,000
    60,000
    (15,000)
    45,000

    GROOS PROFIT
    DEPRE EXP
    OPER EXPENSE

    142,000
    (90,000)

    33,000
    (25,000)

    30,000
    (20,000)

    NET INCOME

    52,000

    8,000

    10,000

    RE BEGINING
    HOME OFFICE PREECLOSING
    add
    NET INCOME
    LESS
    DEVIDEN
    RE ENDING/ HOME OFFICE ENDING

    50,000
    52,000
    102,000

    45,000
    8,000
    53,000

    30,000
    10,000
    40,000

    CASH
    AR
    MI
    OTHER ASET
    BRANCH A

    33,000
    70,000
    50,000
    45,000
    8,000
    42,000
    (12,000)
    10,000
    246,000

    22,000
    21,000
    25,000
    -

    13,000
    15,000
    23,000
    -

    68,000

    51,000

    15,000
    -

    11,000
    -

    53,000
    -

    40,000
    -

    68,000

    51,000

    BRANCH B

    TOTAL
    ACC PAYABLE
    OTHER LIABILITIES
    LOADIG A
    LOADING B
    HOME OFFICE
    CAP STOCK
    RETAINED EARNING
    TOTAL

    40,000
    3,500
    500
    100,000
    102,000
    246,000

    BRANCH B

    REFF

    ELIMINASI
    debit

    KONSOLIDASI
    kredit
    HO

    17,500
    19,500

    360,000
    360,000

    BRANCH A
    BRANCH B
    INCOME FROM BRANCH

    25,000

    6,000

    97,000
    160,000
    (50,000)
    (40,000)
    10,000
    96,000
    273,000
    (100,000)
    173,000

    LOADING A
    LOADING B
    INCOME FROM BRANCH

    SHIPMENT TRANSIT
    LOADING B
    BRANCH B

    187,000
    (135,000)
    JKK
    52,000
    50,000
    52,000

    75,000

    102,000

    6,000
    8,000
    45,000
    10,000
    30,000

    68,000
    100,000
    98,000
    -

    266,000

    13,000
    12,000

    9,500
    9,500

    66,000
    (2,000)
    100,000
    102,000

    143,000

    143,000

    266,000

    BRANCH INCOME A
    BRANCH A
    LOADING A
    BRANCH INCOME B
    BRANCH B
    LOADING B
    COGS ENDING INVENTORY
    M INVENTORY
    LOADING A
    LOADING B
    COGS BEGINING
    HOME OFICE PRECLOSING A
    HOME OFFICE PRECLOSING B
    BRANCH A
    BRANCH B

    A
    8,000
    10,000
    INCOME FROM BRANCH

    18,000

    9,500
    UNREALIZED

    13,000

    9,500
    9,500
    INCOME FROM BRANCH

    13,000
    12,000
    19,000

    AWAL

    19,000
    10,000
    2,000
    BRANCH B

    6,000
    12,000

    17,500
    BRANCH A
    LOADING A

    8,000
    9,500
    19,500

    BRANCH B
    LOADING B

    ING INVENTORY
    M INVENTORY

    10,000
    9,500
    6,000
    6,000
    13,000
    12,000

    COGS BEGINING

    CE PRECLOSING A
    FICE PRECLOSING B
    BRANCH A
    BRANCH B

    25,000
    45,000
    30,000
    45,000
    30,000

    3,500

    9,500
    12,000

    2,000
    2,500
    500

    HOME OFFICE
    SALES
    INCOME FROM BRANCH
    TOTAL REVENUE
    LESS-COGS
    BEG INVENTORY
    PURCHASE
    SHIPMENT TO BRANCH
    SHIPMENT FROM HO
    GOODS AVAILABLE FORSALE
    ENDING INVENTORY
    COGS
    GROOS PROFIT
    DEPRE EXP
    OPER EXPENSE
    NET INCOME
    RE BEGINING
    HOME OFFICE PREECLOSING
    add
    NET INCOME
    LESS
    DEVIDEN
    RE ENDING/ HOME OFFICE ENDING

    CASH
    AR
    MI
    UNREALIZED PROFIT
    PLANT ASET
    ROCA BRANCH
    LANE BRANCH
    TOTAL
    ACC PAYABLE
    OTHER LIABILITIES

    1,000,000
    375,000
    1,375,000

    ROCA BRANCH
    500,000
    500,000

    150,000
    900,000
    (450,000)
    600,000
    (120,000)
    480,000

    60,000
    300,000
    360,000
    (72,000)
    288,000

    895,000
    300,000

    212,000
    75,000

    595,000

    137,000

    262,000
    170,000
    137,000

    595,000
    857,000

    307,000

    5,000
    80,000
    120,000
    (28,000)
    730,000
    307,000
    323,000

    15,000
    30,000
    72,000
    250,000
    -

    1,537,000

    367,000

    100,000
    80,000

    45,000
    15,000

    CAP STOCK
    RETAINED EARNING
    HOME OFFICE

    500,000
    857,000

    307,000

    TOTAL

    1,537,000

    367,000

    begining inventory HOME OFFICE

    240,000

    ENDING INVENTORY

    260,000

    CLOSING ENTRY
    ROCA

    SALES
    ENDING INVENTORY
    PURCHASE
    SHIPMENT FROM HO
    BEGINING INVENTORY
    EXPENSE
    INCOME SUMMARY

    500,000
    72,000

    INCOME SUMMARY
    HOME OFFICE

    137,000

    300,000
    60,000
    75,000
    137,000

    137,000

    HOME OFFICE CLOSING ENTRY


    SALES
    ENDING INVT
    SHIPMENT TO BRANCH ROCA
    PURCHASE
    BEG INVENTORY
    EXPENSE
    INCOME SUMMARY

    1,000,000
    120,000
    450,000
    900,000
    150,000
    300,000
    220,000

    BRANCH ROCA
    BRANCH LANE
    INCOME FROM BRANCH

    137,000
    158,000

    UNREALIZED INCOME
    INCOME FROM BRANCH

    80,000

    295,000

    80,000

    INCOME FROM BRANCH


    INCOME SUMMARY

    375,000

    INCOME SUMMARY
    RETAINED EARNING

    595,000

    BISA DILIHAT DI ATAS

    BISA DILIHAT DIATAS

    375,000

    595,000

    REFF
    LANE BRANCH
    400,000
    400,000

    48,000
    240,000
    288,000
    (96,000)
    192,000

    ELIMINASI
    debit

    KONSOLIDASI
    kredit
    1,900,000
    1,900,000

    375,000

    18,000
    450,000
    540,000
    28,000

    240,000
    900,000
    1,140,000
    (260,000)
    880,000

    ROCA BRANCH
    LANE BRANCH

    UNREALIZED INCOME
    208,000
    50,000

    1,020,000
    425,000

    JURNAL KON
    158,000

    595,000
    a

    323,000

    262,000
    595,000
    - b
    857,000

    22,000
    40,000
    96,000
    200,000
    -

    42,000
    150,000 c
    260,000
    d
    1,180,000
    - e

    165,000
    158,000

    335,000

    90,000
    18,000

    28,000
    80,000

    307,000
    323,000

    358,000

    1,632,000

    30,000
    5,000

    175,000
    100,000

    INCOME FROM BRANCH

    SHIPMENT TO BRANCH
    UNREALIZED INCOME

    COGS (ENDING INVENTORY)

    UNREALIZED

    HOME OFFICE- ROCA- PRESL


    HOME OFFICE-LANE-PRECLO

    500,000
    857,000
    -

    323,000
    358,000

    1,296,000

    1,296,000

    1,632,000

    LANE BRANCH
    SALES
    ENDING INVENTORY
    PURCHASE
    SHIPMENT FROM HO
    BEGINING INVENTORY
    EXPENSE
    INCOMESUMMARY

    400,000
    96,000

    INCOMESUMMARY
    HOME OFFICE

    158,000

    UNREALIZED

    240,000
    48,000
    50,000
    158,000

    158,000

    108,000
    80,000

    28,000

    ROCA
    UNREALIZED
    108,000
    80,000

    INCOME FROM BRANCH


    137,000
    158,000
    80,000
    375,000

    28,000

    48,000

    ROCA BRANCH
    LANE BRANCH
    INCOME FROM BRANCH

    137,000
    158,000

    UNREALIZED INCOME
    INCOME FROM BRANCH

    80,000

    295,000

    80,000

    JURNAL KONSOLIDASI
    INCOME FROM BRANCH
    BRANCH
    UNREALIZED INCOME

    375,000

    SHIPMENT TO BRANCH
    UNREALIZED INCOME
    SHIPMENT FROM HO-ROCA
    SHIPMENT FROM HO LANE

    450,000
    90,000

    295,000
    80,000

    INCOME FROM BRANCH roca


    BRANCH roca
    UNREALIZED INCOME

    300,000
    240,000

    COGS (ENDING INVENTORY)


    M INVENTORY

    28,000

    UNREALIZED
    COGS (BEGINING INVENTORY)

    18,000

    28,000
    UNRELIZED
    18,000

    18,000
    80,000

    HOME OFFICE- ROCA- PRESLOSING


    HOME OFFICE-LANE-PRECLOSING
    BRANCH-ROCA
    BRANCH-LANE

    170,000
    165,000

    90,000
    170,000
    165,000

    28,000

    LANE
    10,000 awal

    8,000 awal

    50,000

    40,000

    60,000 total

    48,000 total
    32,000

    12,000

    ROM BRANCH roca


    BRANCH roca
    UNREALIZED INCOME

    16,000

    185,000
    137,000
    48,000

    INCOME FROM BRANCH lane


    BRANCH lane
    UNREALIZED INCOME

    190,000

    158,000
    32,000

    You might also like