PT.

HIGH TECH GADGET

ADJUSMENT JOURNAL
PER 31 DECEMBER 2014

DATE ACCOUNT NAME D K

DECEMBER, 2014 31 Cost of goods manufactured 115,750,000
Row material inventories 115,750,000
Row material inventories 123,650,000
Cost of goods manufactured 123,650,000
Cost of goods manufactured 412,650,000
Work in process inventories 412,650,000
Work in process inventories 585,000,000
Cost of goods manufactured 585,000,000
Income summary 535,750,000
Finish good inventories 535,750,000
Finish good inventories 685,000,000
Income summary 685,000,000

31 Production supplies expense 25,500,000

Supplies 25,500,000
Production salaries expense 46,500,000
Supplies 46,500,000
31 Depr production equip expense 32,500,000
Equipment accum depreciation 32,500,000
Depr production vehicle expense 40,000,000
Vehicle accum depreciation 40,000,000
Depr production machine expense 40,000,000
Machine accum depreciation 40,000,000
Depr production building expense 45,000,000
Building accum depreciation 45,000,000

31 Depr equipment expense 37,500,000

Equipment accum depreciation 37,500,000
Depr vehicle expense 47,500,000
Vehicle accum depreciation 47,500,000
Depr building expense 35,000,000
Building accum depreciation 35,000,000
TOTAL 2,807,300,000 2,807,300,000

PT. HIGH TECH GADGET

WORKSHEET
PER 31 DECEMBER 2014

ACCOUNT TRIAL BALANCE ADJUSTMENT JOURNAL ADJUSTMENT TRIAL BALANCE COST OF GOOD MANUFACTURED INCOME SUMMARY BALANCE SHEET
NAME D K D K D K D K D K D K
Cash 118,500,000 118,500,000 118,500,000
Account receivable 96,500,000 96,500,000 96,500,000
Supplies 91,250,000 72,000,000 19,250,000 19,250,000
Row material inventories 115,750,000 123,650,000 115,750,000 123,650,000 123,650,000
Work in process inventories 412,650,000 585,000,000 412,650,000 585,000,000 585,000,000
Finish good inventories 535,750,000 685,000,000 535,750,000 685,000,000 685,000,000
Office equipment 350,000,000 350,000,000 350,000,000
Equipment accum depreciation 125,000,000 70,000,000 195,000,000 195,000,000
Vehicles 500,000,000 500,000,000 500,000,000
Vehicles accum depreciation 240,000,000 87,500,000 327,500,000 327,500,000
Machines 300,000,000 300,000,000 300,000,000
Machines accum depreciation 120,000,000 40,000,000 160,000,000 160,000,000
Building 1,700,000,000 1,700,000,000 1,700,000,000
Building accum depreciation 320,000,000 80,000,000 400,000,000 400,000,000
Lands 400,000,000 400,000,000 400,000,000
Account payable 146,500,000 146,500,000 146,500,000
Bank's loan 420,000,000 420,000,000 420,000,000
Common stock 3,000,000,000 3,000,000,000 3,000,000,000
Retained earning 200,000,000 200,000,000 200,000,000
Deviden 60,000,000 60,000,000 60,000,000
Sales 1,205,700,000 1,205,700,000 1,205,700,000
Sales return 16,800,000 16,800,000 16,800,000
Sales discounts 13,200,000 13,200,000 13,200,000
Purchases 327,500,000 327,500,000 327,500,000
Freigt in 6,500,000 6,500,000 6,500,000
Purchases return 31,500,000 31,500,000 31,500,000
Purchases discounts 5,950,000 5,950,000 5,950,000
Direct labor cost 195,750,000 195,750,000 195,750,000
Indirect material cost 44,850,000 44,850,000 44,850,000
Indirect labor cost 145,750,000 145,750,000 145,750,000
Production supplies expense 25,500,000 25,500,000 25,500,000
Production utility expense 57,500,000 57,500,000 57,500,000
Depreciation production equip expense 32,500,000 32,500,000 32,500,000
Depreciation production vehicle expense 40,000,000 40,000,000 40,000,000
Depreciation Production machine expense 40,000,000 40,000,000 40,000,000
Depreciation production building expense 45,000,000 45,000,000 45,000,000
Sales & general salaries expense 184,950,000 184,950,000 184,950,000
Sales & general supplies expense 46,500,000 46,500,000 46,500,000
Marketing expense 45,000,000 45,000,000 45,000,000
Sales utility expense 24,500,000 24,500,000 24,500,000
Transportation expense 23,000,000 23,000,000 23,000,000
General maintenance expense 16,750,000 16,750,000 16,750,000
Depreciation equipment expense 37,500,000 37,500,000 37,500,000
Depreciation vehicle expense 47,500,000 47,500,000 47,500,000
Depreciation building expense 35,000,000 35,000,000 35,000,000
Other expense 32,200,000 32,200,000 32,200,000
TOTAL 5,814,650,000 5,814,650,000
Cost of goods manufactured 528,400,000 708,650,000 528,400,000 708,650,000 528,400,000 708,650,000
Income summary 535,750,000 685,000,000 535,750,000 685,000,000 535,750,000 685,000,000
TOTAL 2,807,300,000 2,807,300,000 7,485,800,000 7,485,800,000 1,155,250,000 708,650,000
HP PROD 446,600,000 446,600,000

1,392,650,000 1,928,150,000 4,937,900,000 4,849,000,000

LABA 88,900,000 88,900,000
1,928,150,000 1,928,150,000 4,937,900,000 4,937,900,000