Moh Ibnu Hajar Lapaola (3062230088)

a. Jurnal atas transaksi

1 Interest payable 2500

Cash 2500
2 Inventory 241100
Accounts Payable 241100
3 Cash 481500
Sales revenue 450000
Tax payable 31500
Cost of Goods sold 250000
Inventory 250000
4 Accounnts payable 230000
Cash 230000
5 Interests expense 2500
cash 2500
6 Insurance expense 5600
Prepaid insurence 5600
7 Prepaid insurance 12000
Cash 12000
8 Sales Tax Payable 24000
 Cash 24000
9 Other Operating expense 91000
Cash 91000
10 Interest expense 2500
Cash 2500
Bonds Payable 50000
Cash 47000
Gain on bonds redemption 3000
11 Cash 93600
Bonds payable 93600
b. Jurnal Penyesuaian

1 Insurance expense 5000

Prepaid insurance 5000
2 Depreciation expense 8000
Accum. Depretiation-Equipment 8000
3 Income tax payable 26250
Income tax payable 26250
c. Income Statement, Retairned earnings, statement of financial position

James LTD
Income Statement
Per 31 Desember 2017
Sales revenue 450000
Cost of good sold (250000)
Gross profit 200000
Operating expense
Insurance expense (10600)
Depreciation expense (8000)
Other Operational expense (91000)
Total of Operating expense (109600)
Income from operation 90400
Other income and expense
Gain on Bond redemption 3000
Interest expense (5000)
Income before tax 88400
Income tax expense (26520)
Net Income 61880

James LTD
Retairned Earnings
Per 31 Desember 2017
Retairned earning, awal tahun 18600
Add: Net income 61880
Retairned earning, akhir tahun 80480
 James LTD
Statement of Financial Position
Per 31 Desember 2017
Aset
Property, Plant, Equipment
Equipment 43000
Less acumulated depretiation (8000) 35000
Current asset
Inventory 16850
Prepaid Insurence 7000
Cash 194100
Current Asset 217950
Total Aset 252950
Equity
Share capital-Ordinary 20000
Retairned earnings 80480
Total equity 100000
Non current liabilities
Bonds payable 93600
Current liabilities
Accounts payable 24850
Income tax payable 26520
Sales tax payable 7500
Total current liabilities 58870
Total Liabilities 152470
Total Equity and liabilities 252950
 a. Jurnal transaksi

1 Cash 33000
Share Capital-Preference 30000
Share Premium-Preference 3000
2 Cash 6300
Share Capital-Ordinary 900
Share Premium-Ordinary 5400
3 Accounts Receivable 276000
Service revenue 276000
4 Cash 36000
Unearned service revenue 36000
5 Cash 267000
Account receivable 267000
6 Supplies 26100
Accounts payable 26100
7 Accounts payable 32200
Cash 32200
8 Treasury shares 3200
 Cash 3200
9 Other Operating expense 188200
Cash 188200
10 Cash dividends 27050
Dividends payable 27050
11 Allowance for Doubtful Accounts 1300
Accounts receivable 1300
b. Jurnal Penyesuaian

1 Supplies expense 24600

Supplies 24600
2 Unearned revenue 27000
Service revenue 27000
3 Bad debt expense 3300
Allowance for Doubtful accounts 3300
4 Depreciation expense 4000
Accumulated depreciation-Buildings 4000
5 Income tax expense 24870
Income tax payable 24870
c. Income Statement, Retairned earnings, statement of financial position

VOLTAIRE ENTERPRISES SA
Income Statement
Per 31 Desember 2017
Sales revenue 303000
Operating expense
Supplies expense (24600)
Depreciation expense (4000)
Bad Debt expense (3300)
Other Operational expense (188200)
Total of Operating expense (220100)
Income before tax 82900
Income tax expense (24870)
Net Income 58030

VOLTAIRE ENTERPRISES SA
Retairned Earnings
Per 31 Desember 2017
Retairned earning, awal tahun 147400
Add: Net income 58030
Less: Divindends (27050)
Retairned earning, akhir tahun 178380
 VOLTAIRE ENTERPRISES SA
Statement of Financial Position
Per 31 Desember 2017
Aset
Property, Plant, Equipment
Land 40000
Buildings 130000
Less acumulated depretiation-Building (24000) 146000
Current asset
Supplies 5900
Accounts receivable 53200
Allowance for doubtful account (3500)
Cash 143300
Total Current Asset 198900
Total Aset 344900
Equity
Share capital-Ordinary 50900
Share capital-Preference 30000
Share premium-Ordinary 5400
Share premium-Preference 3000
Retairned earnings 178380
Less: Treasury shares (400 shares) (3200)
Total equity 264480
Current liabilities
Accounts payable 19500
Income tax payable 24870
Dividends Payable 27050
Sales tax payable 9000
Total Liabilities 80420
Total Equity and liabilities 344900

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