No Transaksi Kantor Pusat

branch 25000000
cash 25000000
1 kirim uang dan equip branch 55000000
equipment 55000000

Pengiriman barang dagangan oleh Kp

ke KC branch 12000000
2 cost-nya sebesar 10000000 dan shipment to branch 10000000
dibebankan ke KC dengan harga unrealized intercompany
12000000 inventory profit
2000000

bayar asuransi branch 20000000

3
cash 20000000
Pengiriman barang dagangan oleh Kp
ke KC branch 15000000
4 shipment to branch 12000000
cost-nya sebesar 10000000 dan
dibebankan ke KC dengan harga unrealized intercompany
inventory profit
3000000
12000000

5 jual barang

6 jual barang

computer 15000000
7 beli komputer
branch 15000000

cash 20000000
8 KC mengirimkan uang ke KP
branch 20000000
 branch 22000000
9 KP kirim barang dagangan
shipment to branch 22000000

branch 18000000
10 membiayakan beban ke KP
expense 18000000

expense 30000000
11 expense agustus
cash 30000000

cash 185000000
12 sales bulan agustus
sales 185000000

COGS 164000000
13 COGS agustus
merchandise inventory 164000000
usat Kantor Cabang
25000000 cash 25000000
25000000 HO 25000000
55000000 equipment 55000000
55000000 HO 55000000

12000000 shipment from HO 12000000

10000000 home office 12000000
2000000

20000000 insurance expense 20000000

20000000 HO 20000000

15000000 shipment from HO 15000000

12000000 home office 15000000
3000000

cash 75000000
sales 75000000

cash 13000000
sales 13000000

15000000 HO 15000000
15000000 cash 15000000

20000000 HO 20000000
20000000 cash 20000000
22000000 shipment from HO 22000000
22000000 home office 22000000

18000000 expense 18000000

18000000 HO 18000000 Saldo buku
30000000 expense 55000000 Unrealized I
30000000 cash 55000000
Inventory Pr
185000000 cash 140000000
185000000 sales 140000000 Branch, dan
164000000 COGS 96000000 Office, sbb:
Unrealized In
164000000 merchandise inventory 96000000
Inventor
 Saldo buku besar akun
Unrealized Intercompany
Inventory Profit, akun
Branch, dan akun Home
Office, sbb:Intercompany
Unrealized
Inventory Profit