TGL CLIENT DR CR SHOULD BE DR CR PAJE DR CR

10-Jan Share Capital Ordinary 65,000,000 Treasury Share 65,000,000 Treasury Share 65,000,000
Cash 65,000,000 Cash 65,000,000 Share Capital Ordinary 65,000,000
15-Jan No entry Retained Earnings 250,000,000 Retained Earnings 250,000,000
RE-Appropriated 250,000,000 RE-Appropriated 250,000,000
10-Feb Cash 180,000,000 Cash 180,000,000
Share Capital Preferred 180,000,000 Share Capital Preferred 120,000,000 Share Capital Preferred 60,000,000
Share Premium Preferred 60,000,000 Share Premium Preferred 60,000,000

17-Mar Cash 32,000,000 Cash 32,000,000

Share Capital Ordinary 32,000,000 Share Capital Ordinary 16,000,000 Share Capital Ordinary 16,000,000
Share Premium Ordinary 16,000,000 Share Premium Ordinary 16,000,000

5-May No Entry PPE 250,000,000

Donated Capital 250,000,000 PPE 250,000,000
Donated Capital 250,000,000
15-Jun No Entry OSSR 70,000,000 OSSR 70,000,000
Ordinary Share Subscribed 40,000,000 Ordinary Share Subscribed 40,000,000
Share Premium Ordinary 30,000,000 Share Premium Ordinary 30,000,000
30-Jun Cash 35,000,000 Cash 35,000,000 Share Capital Ordinary 20,000,000
Share Capital Ordinary 20,000,000 OSSR 35,000,000 Share Premium Ordinary 15,000,000
Share Premium Ordinary 15,000,000 OSSR 35,000,000
1-Jul No Entry No Entry No Entry
2 lembar saham menjadi 5 lembar saham
249.000 lembar saham = 622.500 lembar
Nilai nominal SCO = 1.600,treasury share = 2.600
1-Sep No Entry Share Capital Ordinary 20,000,000 Share Capital Ordinary Subscribed 20,000,000
Share Premium Ordinary 15,000,000 Share Premium Ordinary 15,000,000
OSSR 35,000,000 OSSR 35,000,000
1-Oct Retained Earnings 127500000 Retained Earnings 124,500,000 Account Payable 127,500,000
Account Payable 127500000 OSDD 99,600,000 Retained Earnings 3,000,000
Share Premium Ordinary 24,900,000 OSDD 99,600,000
Share Premium Ordinary 24,900,000
1-Nov Account Payable 127,500,000 OSDD 99,600,000 OSDD 99,600,000
Share Capital Ordinary 127,500,000 Share Capital Ordinary 99,600,000 Share Capital Ordinary 27,900,000
Account Payable 127,500,000
1-Dec Retained Earnings 51,000,000 Retained earnings 51,000,000 Account Payable 51,000,000
Account Payable 51,000,000 property dividend payable 51,000,000 property dividend payable 51,000,000
15-Dec Account Payable 51,000,000 acc depre 259,080,000 property dividend payable 51,000,000
Loss on market value 71,400,000 property dividend payable 51,000,000 acc depre 259,080,000
notebook 122,400,000 gain on market value appreciation 187,680,000 gain on market value appreciation 259,080,000
notebook 122,400,000 Account Payable 51,000,000
31-Dec I/S 750,000,000 I/S 750,000,000 No Entry
Retained earnings 750,000,000 Retained earnings 750,000,000
 PAJE DAN PR
DEC
Tgl ACTUAL Dr
12/24/2014 Retained Earnings 150,000,000
Dividend Payable

12/27/2014 Inventory 65,000,000

Account Payable

12/29/2014 PPE 150,000,000

Account Payable

12/30/2014 Inventory 55,000,000

Account Payable

12/31/2014 Salary Expense 20,000,000

Salary Payable

12/26/2014 -
11 31/12/05
 PT ANDRIFA
PAJE DAN PRJE CURRENT LIABILITIES
DECEMBER, 31 2014
Cr SHOULD BE Dr Cr PRJE / PAJE
Retained Earnings 150,000,000 No Entry
150,000,000 Dividend Payable 150,000,000

Account Payable
No Entry
65,000,000 Inventory

PPE 150,000,000 Account Payable

150,000,000 Other Payable 150,000,000 Other Payable

Inventory 55,000,000 No Entry

55,000,000 Account Payable 55,000,000

Salary Expense 12,000,000 Salary Payable

20,000,000 Salary Payable 12,000,000 Salary Expense

Inventory 52,000,000 Inventory

Account Payable 52,000,000 Account Payable
 Dr Cr
-
-

65,000,000
65,000,000

150,000,000
150,000,000

-
-

8,000,000
8,000,000

52,000,000
52,000,000