No.

Tanggal Nama Akun Debit

1 12/31/2017 Office Supplies Expense Rp 74,750.00
Office Supplies
2 Advance From Customer Rp 120,150.00
Sales Revenue
3 Salaries & wages expense Rp 33,753.00
Salaries & wages payable
4 Accounts Receivable Rp 7,500.00
Service revenue
5 Depreciation Expense Rp 337,500.00
Accumulated depreciation - Equipment
Accumulated depreciation - Buildings
6 Bad debt expense Rp 25,314.75
Allowance for doubtfull accounts
 Kredit

Rp 74,750.00

Rp 120,150.00

Rp 33,753.00

Rp 7,500.00

Rp 187,500.00
Rp 150,000.00

Rp 25,314.75
No. Accounts Trial Balance
Debit Credit
1 Cash 615,000
2 Accounts Receivable 669,000
3 Allowance for doubtfull accounts 37,500
4 Office Supplies 120,000
5 Inventory 1,282,500
6 Equipment 1,500,000
7 Accumulated depreciation - Equipment 171,875
8 Buildings 3,000,000
9 Accumulated depreciation - Buildings 137,500
10 Accounts Payable Control 315,000
11 Advance from customer 133,500
12 Share capital - Ordinary 5,250,000
13 Retained earnings 985,125
14 Sales Revenue 1,567,500
15 Cost of goods sold 940,500
16 Salaries & wages expense 195,000
17 Selling expense 160,500
18 Advertising Expense 72,000
19 General & Administration expense 43,500
20 Office supplies expense
21 Salaries & wages payable
22 Service revenue
23 Depreciation Expense
24 Bad debt expense
TOTAL 8,598,000 8,598,000

1
 Adjusting Entries Adjusted Trial Balance
Debit Credit Debit Credit
- - Rp 615,000.00
7,500 - 676,500
- 25,315 - 62,815
- 74,750 45,250
- - 1,282,500
- - 1,500,000
- 187,500 - 359,375
- - 3,000,000
- 150,000 - 287,500
- - - 315,000
120,150 - - 13,350
- - - 5,250,000
- - - 985,125
- 120,150 - 1,687,650
- - 940,500
33,753 - 228,753
- - 160,500
- - 72,000
- - 43,500
74,750 - 74,750
- 33,753 - 33,753
- 7,500 - 7,500
337,500 - 337,500
25,315 - 25,315
598,968 598,968 9,002,068 9,002,068
 PT Motorisma Syantik
Statement of Comperhensive Income
For the year ended 31 december 2017
Sales Revenue 164,860
Less Sales discounts (89)
Sales Return & Allowance (140)
Net Sales
Cost of Goods sold
Gross Profit
Operating Expenses
Selling Expenses
Marketing Fee 234
Advirtising & promotion expense 189
Total Selling Expense
General and Adm. Expenses
Depreciation of fixed aset 3,120
Salaries and other allowance 1,863
Management Fee 861
Telephone, eclectircity and water 725
Repair and maintenance expense 401
Total General and Adm. Expenses
Total Selling & General and Adm. Expenses
Other Income & Expenses
Loss on disposal of fixed assets and investments propeties (54)
Scrap sales 59
Unrealized gain on trading secrurities 88
Income from discount on insurane 162
Total Other Income & Expenses
Total Expenses
EBIT
Financing Cost from related parties
Interest on bonds and notes
Income before tax
Income tax expense (25%)
Income from continuing operations
Discontinued operations
Gain on discontinued operations, net of tax
Net Income
Other Comperhensive Income
Gain (loss) on cash flow hedges (140)
Unrealized gain(loss) on available for sale securities (15)
Surplus on revaluation fixed assets 17
Gain (loss) on exchange on foregin currency translation 265
Total Comperhensive Income 127
Tax on other comperhensive income (23)
Comperhensive Income
 PT Motorisma Syantik
Statement of Finansial Position
Sunday, December 31, 2017

Assets
Current Assets
Cash and cash equivalents 22456
Trade receivables related parties 1385
Unbilled receivables related parties 79
Prepaid Expenses 753
Current finansial assets trading investments 49
Inventories 256
Investments in available for sale securities 27929
Dividends and interest reveivables 105
Total Current Assets 53012

Non-Current Assets
Plant, Property, Equipment
Land 24978
Office 28456
Accumulated depreciation - office (2,645) 25811
Buildings 18265
Accumulated depreciation - buildings (1,565) 16700
Total PPE 67489
Investment
Land held for future development 8613
Intangible Assets
License 5123 EQUITY
Goodwill 63524
Trade mark 26789
Total Intangible Assets 95436
Other Non-current Assets
Other non-current receivables related parties 915
Deffered tax assets 4251
Non-current finance lease reveivables 18456
Other non current finansial assets 142
Total Other Non-current Assets 23764
TOTAL ASSETS 248314
164,631
(75,146)
89,485

(423)

(6,970)
(7,393)

255
(7,138)
82,347
(1,745)
54
80,656
(20,164)
60,492

59
60,551

104
60,655
torisma Syantik
of Finansial Position
December 31, 2017

Liabilities
Current Liablities
Accounts payable 3708
Trade payable related parties 9051
Deffered revenue 1487
Current accrued expneses 2547
Deposits received from cutomers 2871
Advances from customers 4405
Salaries and wages payable 5871
Provision related to premium 6124
Provision related to warranties 6412
Short-term loans 189
Interest payable 678
Total Current Liablities 43343
Non-Current Liablities
Deferred tax liablities 3789
Bonds 19875
Long-term lease obligation 3978
Notes payable 16321
Other long-term finansial liabilities 9465
Total Non-Current Liablities 53428
TOTAL LIABILITIES 96771

EQUITY
Share capital - preference 48957
Share capital - ordinary 39481
Share premium - preference 11897
Share premium - ordinary 9874
Retained Eearnings 41230
Accumulated other comperhensive income 104
Treasury shares (840)
TOTAL EQUITY 151543
TOTAL LIABILITIES AND EQUITY 248314
SOAL 3A PT IRMA VIKASARI ANTUISME Saldo awal Accounts receivable
Saldo awal AFDA

No. Date Nama Akun Debit

1 9/2/2017 Accounts Receivable Rp 20,000,000.00
Sales Revenue
2 9/10/2017 Accounts Receivable Rp 6,500,000.00
Allowance for doubtful accounts
Cash Rp 6,500,000.00
Accounts Receivable
3 10/2/2017 Notes Receivable Rp 20,000,000.00
Cash
4 10/10/2017 Allowance for doubtful accounts Rp 1,000,000.00
Accounts Receivable
5 11/2/2017 Notes Receivable Rp 20,000,000.00
Accounts Receivable
6 11/10/2017 Cash Rp 13,500,000.00
Allowance for doubtful accounts Rp 1,600,000.00
Due from factor Rp 1,500,000.00
Loss on sale of Accounts Receivable Rp 3,400,000.00
Accounts Receivable
7 11/30/2017 Cash Rp 14,600,000.00
Finance Charge Rp 400,000.00
Notes Payable
8 12/24/2017 Cash Rp 2,500,000.00
Notes Payable Rp 7,500,000.00
Accounts Receivable
9 12/30/2017 Cash Rp 1,500,000.00
Due from factor
10 12/31/2017 Bad debt expense Rp 5,600,000.00
Allowance for doubtful account

11 12/31/2017 Interest receivable Rp 500,000.00

Interest revenue
12 12/31/2017 Interest receivable Rp 300,000.00
Interest revenue
Rp 280,000,000.00
Rp 15,400,000.00

Kredit Keterangan
Gross Method n/30
Rp 20,000,000.00
Penerimaaan piutang yang telah dihapus
Rp 6,500,000.00

Rp 6,500,000.00
10% p.a 10% p.a
Rp 20,000,000.00

Rp 1,000,000.00
Piutang 20 juli convert N/R 9% p.a
Rp 20,000,000.00

Rp 20,000,000.00
Piutang 20 juni dijaminkan Rp 20,000,000.00
seccured borrowing
Rp 15,000,000.00

Rp 10,000,000.00

Rp 1,500,000.00

Rp 5,600,000.00

Rp 500,000.00

Rp 300,000.00
 T ACCOUNTS T ACCOUNTS (unadjusted)
ACCOUNTS RECEIVABLE Allowance for doubtful accounts
Rp 280,000,000.00
Rp 26,500,000.00 Rp 57,500,000.00 Rp 2,600,000.00
Rp 249,000,000.00

T ACCOUNTS (adjusted)
Allowance for doubtful accounts

Rp 2,600,000.00
T ACCOUNTS (unadjusted)
wance for doubtful accounts
Rp 15,400,000.00
Rp 6,500,000.00
Rp 19,300,000.00

T ACCOUNTS (adjusted)
wance for doubtful accounts
Rp 15,400,000.00
Rp 6,500,000.00
Rp 5,600,000.00
Rp 24,900,000.00
Soal 3B
Bank Prima

Calculation :
Recorded Investment Rp 5,000,000
Lesss: PV Principal (n=3 r=8%) -Rp 3,969,161
PV Annuity -Rp 644,274
Loss on impairment Rp 386,565

No. Date Nama Akun Debit

1 12/31/2017 Bad debt expense Rp 386,564.55
Allowance for doubtful accounts
 Kredit

Rp 386,564.55
Soal 4A PT WULIN MOTORS Indonesia

No. Date Nama Akun Debit

1 11/1/2017 Inventory $ 250,000
Cash
Accounts Payable
11/5/2017 Equipment $ 500,000
Cash
Notes Payable
11/15/2017 Accounts Payable $ 200,000
Inventory
Cash
11/25/2017 Salaries and wages expense $ 75,000
Withholding tax payable
BPJS Payable
Pension Payable
Cash
Salaries and wages expense $ 170,000
Salaries and wages payable

12/5/2017 Waste treatment facilities $ 1,552

Enviromental Liability

12/31/2017 Depreciation expense $ 7,500

Accumulated depreciation - equipment
12/31/2017 Interest expense $ 8,250
Interest payable
12/31/2017 Interest expense $ 12.93
Enviromental Liability
12/31/2017 Depreciation expense $ 25.87
Acc. Depr. - Waste treament fasilities
 Kredit Keterangan
1/30, n/60 1%
$ 50,000
$ 200,000
GL, 10 THN, RV=50.000
$ 50,000
$ 450,000 1 tahun, rate 11% 11% p.a

$ 2,000
$ 198,000

$ 3,750
$ 1,875
$ 1,500
$ 67,875
Bonus
$ 170,000

$ 1,552

$ 7,500

$ 8,250

$ 12.9

$ 25.87
Soal 4B PT Jaya electronic

No. Date Nama Akun Debit

1 11/2/2017 Premium Inventory Rp 10,000,000
Cash
2 11/29/2017 Cash Rp 33,500,000
Sales Revenue
warranty expense Rp 1,675,000
warranty liability
Cash Rp 500,000
Uneared warranty revenue
Premium expense Rp 2,000,000
Premium liability

3 12/5/2017 Cash Rp 80,000,000

Sales Revenue
warranty expense Rp 4,000,000
warranty liability
Cash Rp 400,000
Uneared warranty revenue
Premium expense Rp 4,800,000
Premium liability
4 12/12/2017 warranty liability Rp 450,000
Cash
5 12/18/2017 Premium liability Rp 2,400,000
Premium Inventory
6 12/22/2017 Lawyer Expense Rp 1,500,000
Cash
 Kredit Keterangan
50 unit @200.000
Rp 10,000,000

Rp 33,500,000 customer mendapat 67 kupon

Rp 1,675,000

Rp 500,000
50,25 kupon [perkiraan]
Rp 2,000,000 Rp 13.40

Rp 80,000,000 customer mendapat 120 kupon

Rp 4,000,000

Rp 400,000
perkiraan redeem 75% yaitu 90 kupon
Rp 4,800,000

Rp 450,000

Rp 2,400,000

Rp 1,500,000
JANGAN DI DELETE! UNTUK PENGGUNAAN DEFINE NAME/LIST AKUN
Cash
Accounts Receivable
Allowance for doubtful accounts
Notes Receivable
Accounts Payable
Notes Payable
Inventory
Equipment
Accumulated depreciation - equipment
Interest expense
Interest payable
Interest revenue
Interest receivable
Sales Revenue
Finance Charge
Loss on sale of Accounts Receivable
Due from factor
Bad debt expense
Depreciation expense
Premium expense
Premium liability
Uneared warranty revenue
Warranty revenue
warranty expense
warranty liability
Salaries and wages expense
Salaries and wages payable
Withholding tax payable
BPJS Payable
Pension Payable
Waste treatment facilities
Enviromental Liability
Acc. Depr. - Waste treament fasilities
Premium Inventory
IST AKUN