SOAL 1

The Alto Company

Rekonsiliasi Laporan Bank
Periode 31 Januari
Amount Amount
Partculars (in $ Partculars (in $
Balance as per Cash Book as on 31 March
Balance as Per Bank Statement 17.924,55 2019 17.198,00
Add: Note Collected by Bank along with
Add: Cash Yet to be deposited 724,50 Interest 2.025,00
Add: Deposit in Transit 951,75
Deduct: Deduct :
NSF Check Received 173,80
Bank Charges 15,00
Outstanding Checks -611,60 Customer Check Wrongly Recorded 45,00
Adjusted Balance as Per Bank
Statement 18.989,20 Adjusted Balance as Per Company's Records 18.989,20

Journal:
Date Account Dr Cr
31-Mar Accounts Receivable 17.198
Cash 17.198
31-Mar Cash 2.025
Notes Receivabke 2.025
Interest 25
31-Mar Bank Charges 15
Cash 15
31-Mar Accounts Receivable 45
Cash 45

SOAL 2
1.Depreciation Under Stright Line Method
Depreciation = (Cost of the Equipment – Salvage Value) / Usefull Life
= ($ 320000 - $ 35000) /4 Years
= $ 71250 year
Depreciation Year 1 = $ 71250
Depreciation Year 2 = $ 71250
Depreciation Year 3 = $ 71250
Depreciation Year 4 = $ 71250
2.Depreciation Under Units of Production Method
Depreciation = [(Cost of Equipment - Residual Value) / Estimated Total Hours] x Actual
Hours
Depreciation Year 1 = [ ($ 320000 - $ 35000) / 20000 Hours ] x 7200 Hours
= $ 102600
Depreciation Year 2 = [ ($ 320000 - $ 35000) / 20000 Hours ] x 6400 Hours
= $ 91200
Depreciation Year 3 = [ ($ 320000 - $ 35000) / 20000 Hours ] x 4400 Hours
= $ 62700
Depreciation Year 4 = [ ($ 320000 - $ 35000) / 20000 Hours ] x 2000 Hours
= $ 28500
Depreciation Year 1 = $ 102600
Depreciation Year 2 = $ 91200
Depreciation Year 3 = $ 62700
Depreciation Year 4 = $ 28500
3.Depreciation Under DDB Method
Year Book Value Begining Double Declining Depreciation Net Book Value End
1 $ 320000 $ 160000 $ 160000
2 $ 160000 $ 80000 $ 80000
3 $ 80000 $ 40000 $ 40000
4 $ 40000 $ 5000 (b/f) $ 35000

SOAL 3

Purhcase Sales Ending Inventory

Date
Unit Harga Total Unit Harga Total Unit Harga Total
01-Jun 300 10 3.000
10-Jun 200 10 2.000 100 10 1.000
11-Jun 800 11 8.800 100 10 1.000
800 11 8.800
15-Jun 100 10 1.000
400 11 4.400 400 11 4.400
20-Jun 500 13 6.500 400 11 4.400
500 13 6.500
27-Jun 250 11 2.750 150 11 1.650
 500 13 6.500
TOTA
L 1.300 15.300 950 10.150 1.000 8.150