CHAPTER 10

CURRENT LIABILITIES

IALAH: …

JENISNYA:
1 NOTES PAYABLE : perjanjian hutang dengan bunga
2 VALUE ADDED AND SALES TAXES PAYABLE : pajak pertambahan nilai, ketika blm disetor jd hutang pajak
3 UNEARNED REVENUES : pendapatan di bayar di muka, karena jasa/barang nya blm dilakukan
4 SALARIES AND WAGES PAYABLE : hutang gaji, ud diakuin biaya gaji tapi blom dibayar
5 CURRENT MATURITIES OF LONG TERM DEBT : hutang jangka panjang yang termasuk hutang pajak (no entr
6 PROVISION : Jumlah atau kewajiban yang disisihkan oleh bisnis untuk kewajiban saat ini dan masa depan

laporan keuangan : statement of financial position

1. asset
2. liabilities : curretn liabilites & long term liabilities
3. equity
tor jd hutang pajak
ya blm dilakukan

ermasuk hutang pajak (no entry)

iban saat ini dan masa depan
 DATE ACCOUNT TITLES REFF DR
july 1 2025 cash 50,000
notes payable - First bank
nov 1 2025 cash 60,000
notes payable - Nantou Bank
dec 31 2025 interest exp 2,000
interest payable - First Bank
interest exp 600
interest payable - Nantou Bank

TAHUN 2026
1-Feb N/P - Nantou bank 60,000
interest payable - nantou 600
interest exp 300
cash

1-Apr N/P - First Bank 50,000

Interest payable - First 2,000
interest exp 1,000
cash
 DATE ACCOUNT TITLES
4/10/2023 cash

4/15/2023 cash
CR

50,000

60,000

2,000

600

60,900

53,000
ACCOUNT TITLES REFF DR CR
31,500
sales 30,000
sales taxes and payable 1,500
25,680
sales 24,000
sales taxes and payable 1,680
 DATE ACCOUNT TITLES REFF DR CR
11/1/2025 cash 300,000
unearned subsciption revenue 300,000

12/31/2025 unearned subsciption revenue 25,000

subcription revenue 25,000

3/31/2025 unearned subsciption revenue 75,000

subcription revenue 75,000
 DATE ACCOUNT TITLES
Nov-25 SALARIES AND WAGES EXP

CONTOH INDONESIA :
GAJI KOTOR RP. 5.000.000 TERDIRI DARI :
PAJAK PENGHASILAN
IURAN BPJS KESEHATAN
IURAN BPJS KETENAGAKERJAAN
GAJI BERSIH + TAKE HOME PAY

31-Mar-25 BIAYA GAJI

ACCOUNT TITLES REFF DR CR
200,000
SOCIAL SECURITY 16,000
INCOME TAX PAYABLE 29,000
SALARIES AND WAGES PAYABLE 155,000

125,000.00
50,000.00
100,000.00
4,725,000.00

5,000,000
PAJAK PENGHASILAN 125,000.00
IURAN BPJS KESEHATAN 50,000.00
IURAN BPJS KETENAGAKERJAAN 100,000.00
HUTANG GAJI 4,725,000.00
DATE ACCOUNT TITLES REFF
10-Jul CASH
SALES REVENUE

31-Dec WARRANTY EXP

REPAIR PARTS/INVENTORY

WARRANTY EXP
WARRANTY LIABILITY
 DR CR
800,000.00
800,000.00

17,000.00
17,000.00

49,000.00
49,000.00

DATE ACCOUNT TITLES

NOV WARRANTY LIAB

DES WARRANTY EXP

ESTIMATED WARRANTY OUTSTANDING

WARRANTY EXP

JAN WARRANTY LIAB

 ACCOUNT TITLES REFF DR CR
WARRANTY LIAB 15,000.00
REPAIR PARTS 15,000.00

WARRANTY EXP 27,900.00

WARRANTY LIAB 27,900.00

ED WARRANTY OUTSTANDING
WARRANTY EXP 12,900.00 SAHAM YANG TERSISA
WARRANTY LIAB 12,900.00

WARRANTY LIAB 7,500.00

REPAIR PART 7,500.00