TUGAS AKM II PERTEMUAN 2

KELOMPOK 6
MOHAMMAD BASTOMMY A.M 041811535049
MEI ASTRID 041911535004
RIVALDY ANANTA PUTRA 041911535028

E10.1
Item Land Land Buildings Other Accounts
Improvements
a (€275,000) Notes Payable
b €275,000
c € 10,000
d 7,000
e 6.000
f (1.000)
g 25.000
h 250.000
i 9.000
j € 4.000
k 11.000
l (5.000)
m 13.000
n 19.000
o 14.000
p 3.000

E10.2
The allocation of costs would be as follows:
Land Building
Land $450.000
Razing costs 42.000
Salvage (6.300)
Legal fees 1.850
Survey $ 2.200
Plans 65.000
Title insurance 1.500
Liability insurance 900
Construction 2.740.000
Interest 170.000
$489.050 $2.978.100
E10.3
1. Truck #1 13.900
Cash 13.900
2. Truck #2 18.364
Cash 2.000
Notes Payable 16.364
(PV of $18,000 @ 10% for 1 year = $18,000 X .90909 = $16,364;
$16,364 + $2,000 = $18,364)
3. Truck #3 15.200
Cost of goods sold 12.000
Inventory 12.000
Sales 15.200

4. Truck #4 13.000
Share Capital—Ordinary 10.000
Share Premium—Ordinary 3.000
(1,000 shares X $13 = $13,000; $13,000 less $10,000 par value)

E10.4
Purchase
Cash paid for equipment, including sales tax of €5,000 €105.000
Freight and insurance while in transit 2.000
Cost of moving equipment into place at factory 3.100
Wage cost for technicians to test equipment 6.000
Special plumbing fixtures required for new equipment 8.000
Total cost €124.100

Construction
Material and purchased parts (€200,000 X 0,99) €198.000
Labor costs 190.000
Overhead costs 50.000
Cost of installing equipment 4.400
Total cost €442.400