No Transaction Home office

Jurnal Um
1 Branch

Branch

2 Equipment

3 A Purchase

B Accounts receivable

C Cash

4 Shipment to branch
Unrealized intercompany inventory profit (15.000/125% x 25%)

5 Cash

Account payable

6 Accounts payable

7 Cash

Jurnal Penye
8 Income summary

9 Merchandise inventory

10 A Depreciation expense - building (80.000 / 20)

Branch (depreciation equipment) (150.000 / 5)
 B Expense

C Expense

11
No entry

Jurnal clo
A Branch loss

B Sales (280.000 + 30.000)

Shipment to branch (100.000 - 12.000)

C Income summary

D UIIP Beginning (25.000 * 25/125)

UIIP Shipment (25.000 - 3.000)
UIIP Ending (40.000 * 25/125)

Unrealized intercompany inventory profit

E Income summary

Branch Income

Retained earnings
 Jurnal Elim
A Branch

B Shipment to branch (100.000 - 12.000)

Unrealized intercompany inventory profit (25.000 - 3.000)

C Unrealized intercompany inventory profit (UIIP Beginning = 25.000 * 25/125)

D Merchandise inventory (I/S)

 Home office
Jurnal Umum
Branch 10,000
Cash
Branch 125,000
Unrealized intercompany inventory profit (125.000/125% x 25%)
Shipment to branch

Equipment 150,000
Branch

Purchase 320,000
Account payable
Accounts receivable 250,000
Sales
Cash 80,000
Sales

Shipment to branch 12,000

Unrealized intercompany inventory profit (15.000/125% x 25%) 3,000
Branch

Cash 200,000
Accounts receivable
Account payable 180,000
Cash

Accounts payable 2,000

Branch

Cash 5,000
Branch
Jurnal Penyesuaian
Income summary 60,000
Merchandise inventory

Merchandise inventory 50,000

Income summary

Depreciation expense - building (80.000 / 20) 4,000

Branch (depreciation equipment) (150.000 / 5) 30,000
Accumulated depreciation - building
Accumulated depreciation - equipment
Expense 3,000
Prepaid expense
Expense 2,000
Accrued expense

No entry

Jurnal closing
Branch loss 170,000
Branch

Sales (280.000 + 30.000) 330,000

Shipment to branch (100.000 - 12.000) 88,000
Income summary

Income summary 334,000

Purchase
Expense

UIIP Beginning (25.000 * 25/125) 5,000

UIIP Shipment (25.000 - 3.000) 22,000
UIIP Ending (40.000 * 25/125) 8,000
19,000
Unrealized intercompany inventory profit 19,000
Branch Income

Income summary 170,000

Branch loss

Branch Income 19,000

Income summary

Retained earnings 77,000

Income summary

60,000
334,000
170,000
564,000
 Retained earnings (77,000)
Jurnal Eliminasi
Branch 43,000
Home office

Shipment to branch (100.000 - 12.000) 88,000

Unrealized intercompany inventory profit (25.000 - 3.000) 22,000
Shipment from home office

Unrealized intercompany inventory profit (UIIP Beginning = 25.000 * 25/125) 5,000

Merchandise inventory - beginning

Merchandise inventory (I/S) 8,000

Merchandise inventory (B/S)
UIIP Ending (40.000 * 25/125)
 No Branch

1 Cash 10,000
10,000 Home office 10,000
Shipment from home office 125,000
25,000 Home office 125,000
100,000

2 Home office 150,000

150,000 Accounts payable 150,000

3 Purchase 200,000
320,000 Accounts payable 200,000
Accounts receivable 120,000
250,000 Sales 120,000
Cash 30,000
80,000 Sales 30,000

4 Home office 15,000

Shipment from home office 15,000
15,000

5 Cash 80,000
200,000 Accounts receivable 80,000
Account payable 50,000
180,000 Cash 50,000

6 Home office 2,000

2,000 Cash 2,000

7 Home office 5,000

5,000 Accounts receivable 5,000

8 Income summary 25,000

60,000 Merchandise inventory 25,000

9 Merchandise inventory 60,000

50,000 Income summary 60,000

10 Depreciation expense - equipment 30,000

Home office 30,000
400
30,000
 3,000
No entry
2,000

11 Expense 3,000
Prepaid expense (8.000 - 5.000) 5,000
Expense 2,000
Accrued expense 2,000

A Sales 150,000
170,000 Income summary 150,000

B Income summary 355,000

Purchase 200,000
418,000 Expense 15,000
Depreciation expense 30,000
Shipment from home office 110,000

C Home office 170,000

320,000 Income summary 170,000
14,000
25,000 60,000
355,000 150,000
380,000 210,000
Income summary 170,000

19,000

170,000

19,000

77,000

50,000
418,000
19,000
487,000
 Branch 10,000 150,000
43,000 125,000 15,000
50,000 2,000
30,000 5,000
215,000 172,000
110,000 43,000

HO 150,000 10,000
5,000 15,000 125,000
2,000 50,000
5,000 30,000
8,000 172,000 215,000
43,000