TANGGAL ACCOUNT DEBIT

1-Aug RETAINED EARNING Rp 2,000,000

DIVIDENDS PAYABLE

9-Sep DIVIDENDS PAYABLE Rp 2,000,000

CASH

21-Sep EQUITY INVESMENTS Rp 325,000

UNREALIZED HOLDING GAIN OR LOSS INCOME

RETAINED EARNING Rp 1,200,000

PROPERTY DIVIDENS PAYABLE

23-Oct PROPERTY DIVIDENS PAYABLE Rp 1,200,000

EQUITY INVESMENTS

20-Apr RETAINED EARNING Rp 375,000

COMMON STOCK Rp 125,000
DEVIDENS PAYABLE

1-Jun DEVIDENS PAYABLE Rp 500,000

CASH
KREDIT
2-May CASH Rp 192,000
Rp 2,000,000 COMMON STOCK Rp 120,000
PREMI Rp 72,000

Rp 2,000,000 10-May CASH Rp 600,000

PREFERRED STOCK Rp 300,000
PREMI Rp 300,000
Rp 325,000
15-May TREASURY STOCK Rp 14,000
CASH Rp 14,000
Rp 1,200,000
31-May CASH Rp 8,500
TREASURY STOCK Rp 7,000
Rp 1,200,000 PREMI Rp 1,500

Rp 500,000

Rp 500,000
SALDO LABA 18000
SAHAM TRESURI 18000
1500 X $12

SALDO LABA 18000

CASH 18000
6% X $300.000

300,000
-2800
-1500
295,700

SALDO LABA 88710

CASH 88710