Type A

Soal - 1
Tanggal
Uraian
Jan
01 Cash
Discount on Bonds Payable
Bonds Payable
Juni
30 Interest Expense
Discount On Bonds Payable
Cash
Des
31 Interest Expense
Discount On Bonds Payable
Cash

Debet
84,628
15,372
4,512
4,512
-

Kredit

Debet
112,500
2,000,000
75,000
22,500

Kredit

100,000
= 84,628 x 10% x 6/12 = 4.231
512 = 15,372 / 30 = 512
4,000
= 84,628 x 10% x 6/12 = 4.231
512 = 15,372 / 30 = 512
4,000

Soal-2
Tanggal
Beli
Jual

Drum
Kmbli
AJP

Soal-3

Tanggal
a

Dalam Ribuan
Uraian
Drums
Cash
Cash
Sales
Deposit of Drums Refundable
Deposit of Drums Refundable
Cash
Depr. Exp - Drum
Acc Depr-Drums
Uraian
Cash
Common Stock
Additional Paid in Capital
Legal Expense
Common Stock
Additional Paid In Capital
Salaries Expense
Common Stock
Additional Paid In Capital
Building
Land
Common Stock
Additional Paid in Capital
Cash
Common Stock
Additional Paid in Capital
Cash
Common Stock
Additional Paid in Capital

Masing-Masing Jurnal Nilainya 7,7

Ada 13 Jurnal

Debet
600,000
9,000
10,000
295,000
80,000
247,000

180,000

112,500
1,900,000
100,000
75,000
22,500
Kredit
40,000
560,000
500
8,500
600
9,400
25,000
350,000
13,000
234,000
8,000
172,000

= 1,500 x 75,000

= 1,000 x 1,900,000
= 1,000 x 100,000

= 1/4 x ( 500+70%x1,000
x 75,000) = 22,500,000