MARKRICH SPORTSWORLD, INC.

H
ACCRUED LIABILITIES CH
DECEMBER 31, 19X2

Per books Adjustment Final

Reff
12-31-19X2 D K 12-31-19X2
304 Salaries and wages $ 2,160 $ 2,160 (H2)

305 Payroll taxes $ 5,738 $ 5,738 (H2)

306 Sales taxes $ 2,945 $ 2,945 (H4)

309 Interest payable $ 41,250 $ 41,250 (H7)

303 Property taxes $ - $ - (H3)

307 State income taxes $ 4,000 $ 4,000 (H5)

308 Federal income taxes $ 12,000 $ 12,000 (H5)

310 Dividend payable $ 12,000 $ 12,000 (H7)

Berdasar dari pengujian audit dan pemahaman pengendalian Internal akun

Utang Akrual, maka opini saya untuk akun Utang Akrual pada 31-12-19X2
adalah Wajar tanpa pengecualian CH
 MARKRICH SPORTSWORLD, INC. H2
ACCRUED AND WITHHELD PAYROLL TAXES CH
DECEMBER 31, 19X2

Income taxes withheld FICA Unemployment taxes

Total
Fed State Employee Employer Fed State
Salaries:
Beban dan dibayar 19X2 256,000 256,000 256,000 256,000 256,000 256,000
Less salaries which exceeded
the $40000 FICA limit and the 2,000 2,000
$7000 unemployment limit - - - - 179,000 179,000
tax base 256,000 256,000 254,000 254,000 77,000 77,000
tax rate 0.250 0.050 0.070 0.070 0.040 0.005
64,000 12,800 17,780 17,780 3,080 385 115,825
1 2 3
Wages:
Expensed in 19x2 112,320 112,320 112,320 112,320 112,320 112,320
Less wages not paid in 19x2 2,160 2,160 2,160 2,160 2,160 2,160
Add wages of 19x1, that paid in 19x2 1,152 1,152 1,152 1,152 1,152 1,152
111,312 111,312 111,312 111,312 111,312 111,312
Less wages which exceeded
the $7000 unemployment limit 48,312 48,312
tax base 111,312 111,312 111,312 111,312 63,000 63,000
tax rate 0.250 0.050 0.070 0.070 0.040 0.005
27,828 5,566 7,792 7,792 2,520 315 51,812
4 5 6
Combined taxes withheld and accrued 91,828 18,366 25,572 25,572 5,600 700 167,637
Less quarterly payroll taxe deposits
April 21,775 # 4,500 # 6,100 # 6,100 # 1,800 200 40,475
July 21,775 # 4,500 # 6,100 # 6,100 # 1,800 200 40,475
October 21,775 # 4,500 # 6,100 # 6,100 # 1,800 200 40,475
Additional payroll tax deposits in Dec 23,575 * 4,500 * 6,100 * 6,100 * 200 - 40,475
Tax accrual at 12-31-19x2 2,928 366 1,172 1,172 - 100 5,737 5,738
to H

# Diuji dari form pengembalian pajak voucher payroll yang diterima dan cek yang dibatalkan CH
* Diuji dari form pengembalian pajak voucher payroll (estimasi) yang diterima dan cek yang dibatalkan CH
Berdasarkan buku klien : 5378

Payroll taxes expenses

1 17,780
2 3,080
3 385
4 7,792
5 2,520
6 315
31,872
to L
 MARKRICH SPORTSWORLD, INC. H3
PROPERTY TAXES CH
DECEMBER 31, 19X2

Accrual at 1-1-19x2 3,680 *

Accrual for 19x2

land and building 400,000 #€
personal properties 50,000 #€
valuation base 450,000
assessment rate 0
90,000

Rate of $4 per $100 0 €

3,600
Total 7,280
Less advance payment 7,280 Ú
Accrual at 12-31-19x2 - per audit
AJE -
Saldo per client -
to H

* Sesuai dengan saldo buku besar klien 31-12-19x1 CH

# Bandingkan dengan nilai buku untuk kewajarannya CH
€ Sesuai dengan peraturan perpajakan tahun 19x1 CH
Ú Periksa voucher dan cek yang dibatalkan CH
 MARKRICH SPORTSWORLD, INC. H4
SALES TAXES CH
DECEMBER 31, 19X2

Retail sales for december 19x2 62,000 #

Combined state and local sales tax rate 0.050 *

Monthly sales tax accrual 3,100

Less processing fee of 5% 155

Accrual at 12-31-19x2 (per audit) 2,945 ^ to H

Accrual at 12-31-19x2 (per book clien) 2,945

AJE -

# Sesuai dengan penjualan bersih tahun 19x2 CH

* Sesuai dengan peraturan perpajakan federal dan state untuk pajak penjualan retail CH
 MARKRICH SPORTWORLD, INC H5
INCOME TAX ACCRUALS CH
December 31, 19x2

STATE FEDERAL
INCOME INCOME
TAXES TAXES
Balance, 1-1-x2 $ 4,000 * $ 10,000 *
Payment in 19x2 $ 3,849 Ú $ 9,838 Ú
Excess accrual $ 151 $ 162
Less client entry to
eliminate excess with
offset to miscellaneous $ (151) $ (162)
19x2 monthly accrual :
State 12 at $ 333,33 $ $ 4,000 R
Federal 12 at $ 1000 $ $ 12,000 ¶
Accrual at 12-31-x2
(unadjusted) $ 4,000 $ 12,000
Less AJE $ - $ -
Accrual at 12-31-x2 $ 4,000 * $ 12,000 *
to H to H

Earnings in 19x2 before taxes $ 43,000 * $ 43,000 *

Less dividends exclusion
0,85 X 2140 Ú¶ $ (1,819) ¶ $ (1,819) ¶
Less excluded portion
of gain on stock sales $ (3,910) ¶ $ (3,910) ¶

Add nondeductible loss

on asset trade $ 53 ¶ $ 53 ¶
Less state income $ 37,324 $ 37,324
Taxes 10% √ $ 3,732
Taxable Base $ 37,324 $ 33,592
Tax Rate
State 10% √ $ 3,732
Federal 22% √ of 25,000 $ 5,500
45% √ of 8,592 $ - $ 3,866
Balance $ 3,732 $ 9,366

√ Sesuai dengan peraturan perpajakan federal dan state CH

Ú Periksa cek-cek yang dibatalkan, voucher yang diterima, dan pengembalian pajak CH
* Sesuai dengan saldo buku besar klien 31-12-19x1 CH
¶ Perhitungan telah benar CH

AJE (12)
308 Federal Income Taxes Payable $ 2,634
307 State Income Taxes Payable $ 268
905 Federal Income Taxes $ 2,634
906 State Income Taxes $ 268
 MARKRICH SPORTWORLD, INC. H6
DIVIDEND PAYABLE CH
31 Des 19X2

Saldo akhir tahun 19X1 $ - *

Add :
Dividend yang diumumkan
# $ 1,2 x 10.000 $ 12,000

Final 31-12-19X2 $ 12,000

to H

Per Books 31-12-19X2 $ 12,000 $

AJE $ -
Final 31-12-19X2 $ 12,000

* Sesuai dengan saldo 31 desember 19X1 CH

# Telusuri ke notulen rapat direksi CH
$ Sesuai dengan saldo buku besar klien 31-12-19X2 CH

MARKRICH SPORTSWORLD, INC. H7

INTEREST PAYABLE CH
31 Des 19X2

Saldo audit tahun 19X1 $ 49,500 *

Add :
January 19X2
(360000*10%*1/12)+(180000*10%*1/12) $ 4,500

Worldwide
300.000x10%x11/12 $ 27,500 ☺,¥

Sun United Bank

150.000x10%x11/12 $ 13,750 ☺,¥

Less:
Worldwide $ (36,000) ☺,¥
Sun United Bank $ (18,000) ☺,¥
saldo akhir per 31-12-X2 $ 41,250
to H
Saldo per books $ 41,250
AJE $ -

* Sesuai dengan saldo audit 31 desember 19X1 CH

☺ vouching (surat hutang; cek pembayaran)
¥ tracing (telusuri dari bukti transaksi sampai ke buku besar)