jawaban soal akuntansi cabang

7/16/2019 Jawaban Soal Akuntansi Cabang

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1 CLOSING ENTRY BRANCH

a SALES 60,000

INVENTORY ENDING 20,000

PURCHASE 11,000

SHIPMENT FROM HO 19,200 EXPENSE 12,000

INVENTORY BEGINING 30,000

INCOME SUMMARY 7,800

b INCOME SUMMARY 7,800

HOME OFFICE 7,800

2 ADJUSTMENT HOME OOFICE BOOK FOR BRANCH ACTIVITIES

a BRANCH 7,800

INCOME FROM BRANCH 7,800

b UNREALIZED INCOME 4,400


3 CLOSING ENTRY HOME OFFICE BOOK

a SALES 120,000

SHIPMENT TO BRANCH 16,000

INVENTORY ENDING 40,000

PURCHASE 70,000

EXPENSE 28,000



b BRANCH 7,800


c UNREALIZED INCOME 4,400


d INCOME FROM BRANCH 12,200


e INCOME SUMMARY 50,200

RETAINED EARNING 50,200

4 INCOME STATEMENT FOR ISSAC (HOME OFFICE)

SALES



INCOME FROM BRANCH

TOTAL REVENUE

LESS COGS

BEGINING INVENTORY 40,000

PURCHASE 70,000

SHIPMENT TO BRANCH (16,000)

AVAILABLE FOR SALE 94,000 LESS

ENDING INVENTORY (40,000)

COGS

GROSS INCOME

EXPENSE

NET INCOME



UNREALIZED

7,200

terealisasi 4,400

2,800 (20000*0,84)-(20000*0 unrealized akhir

120,000



12,200

132,200

54,000

78,200

28,000

50,200



SALES

INCOME FROM BRANCHTOTAL REVENUE

LESS COGS

BEGINING INVENTORY

PURCHASE

SHIPMENT FROM HO

SHIPMENT TO BRANCH

AVAILABLE FOR SALE

LESS

ENDING INVENTORY

COGSGROSS INCOME

EXPENSE

NET INCOME

1 ADJUSTING AND CLOSING HOME OFFICE

SALES -

SHIPMENT TO BRANCH DUBLIN 300,000

SHIPMENT TO BRANCH RADFORD 250,000

SHIPMENT TO BRANCH BLACKSURG 400,000

ENDING INVENTORY 110,900

PURCHASE 1,000,000


EXPENSE 20,000

INCOME SUMMARY (20,000)

BRANCH DUBLIN 19,000 BRANCH RADFORD 21,700

BRANCH BLACKBURG 57,500


UNREALIZED INCOME BRANCH INVENTORY 93,800








2 INCOME STATEMENT FAST TOP

SALES

INCOME FROM BRANCH

TOTAL REVENUE

LESS COGS


PURCHASE 1,000,000

SHIPMENT FROM HO -

SHIPMENT TO BRANCH DUBLIN (300,000)

SHIPMENT TO BRANCH RADFOED (250,000) SHIPMENT TO BRANCH BLACKSBURG (400,000)

AVAILABLE FOR SALE 110,900

LESS


COGS -

GROSS INCOME

EXPENSE

NET INCOME

3 BALANCED

CASH 42,000

MI 110,900

OTHER ASET 45,100

PLANT ASET NET 200,000

BRANCH DUBLIN 59,000

BRANCH RADFORD 113,700

BRANCH BLACKBURG 107,500

TOTAL 678,200

ACC PAYABLE 46,900

LOADING INVENTORY 9,300

CAP STOCK 400,000


TOTAL 678,200

NERACA SALDO



DUBLIN RADFORD BLACKBURG

410,000 348,000 550,000

- - - 410,000 - - 348,000 - - 550,000

37,400 33,000 18,700

- - -

330,000 275,000 440,000

- - -

367,400 308,000 458,700

(26,400) (29,700) (46,200)

341,000 278,300 412,500 69,000 69,700 137,500

(50,000) (48,000) (80,000)

19,000 21,700 57,500

89,100

8,100

UNREALIZED

8,100 (37400+33000+18700)-(37400+33000+18700)/103,100

93,800 95,000 (330000+275000+440000)-(330000+275000+4

9,300 (26400+29700+46200)-(26400+29700+46200)/



-

192,000

192,000

192,000

(20,000)

172,000



1,1

40000)/1,1 95,000

1,1



REFF

HOME OFFICE BRANCH

SALES 1,650,000 800,000

INCOME FROM BRANCH 218,000 -

TOTAL REVENUE 1,868,000 800,000

LESS-COGS

BEG INVENTORY 250,000 104,000

PURCHASE 800,000 120,000

SHIPMENT TO BRANCH A (200,000) -

SHIPMENT FROM HO - 240,000

GOODS AVAILABLE FORSALE 850,000 464,000

ENDING INVENTORY (200,000) (114,000)

COGS 650,000 350,000

GROOS PROFIT 1,218,000 450,000

DEPRE EXP - -

OPER EXPENSE (700,000) (270,000)

NET INCOME 518,000 180,000

RE BEGINING 132,000 -

HOME OFFICE PREECLOSING - 250,000 add NET INCOME 518,000 180,000

LESS DEVIDEN (400,000) -

RE ENDING/ HOME OFFICE ENDING 250,000 430,000

CASH 66,000 56,000

AR 320,000 180,000

MI 200,000 114,000

UNREALIZED PROFIT (16,000) -

PLANT ASET 800,000 200,000

BRANCH A 430,000 -

TOTAL 1,800,000 550,000

ACC PAYABLE 400,000 80,000

OTHER LIABILITIES 150,000 40,000

CAP STOCK 1,000,000 -

RETAINED EARNING 250,000 -



HOME OFFICE - 430,000

TOTAL 1,800,000 550,000



KONSOLIDASI

debit kredit

a INCOME FROM BRANCH2,450,000 BRANCH

218,000 - UNREALIZED INCOME

2,450,000

b SHIPMENT TO BRANCH

UNREALIZED

14,000 340,000 SHIPMENT FROM HO

920,000

200,000 - c COGS ( ENDING INVENTORY)

240,000 - ENDING INVENTORY

1,260,000

16,000 (298,000) d UNREALIZED

962,000 COGS (BEG INVENTOR

1,488,000 e HOME OFFICE PRE-CLOSING

- BRANCH

(970,000)

518,000

132,000

250,000 - 518,000

(400,000)

250,000

122,000

500,000

16,000 298,000

40,000 38,000 -

14,000

1,000,000

180,000 -

250,000

1,920,000

480,000

190,000

1,000,000

250,000

ELIMINASI



-

738,000 738,000 1,920,000



UNRAELIZED inventor

218,000 14000 84000-84000/1,2180,000

38000 38000 ship fr

40000 240000-240000/1,2

200000

40000 16000 ENDING

240000

16000

16000

14000

) 14000

250,000

250,000



No HO

1 AR 770,000 SHIPM

SALES 770,000

BRANCH 330,000 ARSHIPMENT TO BRANCH 300,000

UNRELAIZE GAIN 30,000

2 PURCHASE 500,000 PURC

AP 500,000

3 CASH 980,000 CASH

AR 680,000

BRANCH 300,000

HO

4 AP 515,000 AP

CASH 515,000

5 EXPENSE 200,000 EXPEN

CASH 200,000

6 DEPRE EXPENSE 40,000 DEPRE

ACC DEPREC 40,000

7 EXPENSE 20,000 HO

BRANCH 20,000

8 MI-ENDING 110,000 MI

I/S 110,000

IS 150,000 IS

MI-BEGINING 150,000

TRIAL BALANCE

HOME OFFICE

CASH 335,000

AR 190,000

MI 110,000

PLANT ASET-NET 410,000

BRANCH 290,000

PURCHASE 500,000



DEPRE EXPENSE 40,000

EXPENSE 220,000

SHIPMENT FROM HO

TOTAL DEBIT 2,095,000

ACC PAYABLE 30,000 OTHER LIABILITIES 30,000

UNREALIZED PROFIT-BRANCH INV 35,000

HOME OFFICE -

CAP STOCK 800,000


SALES 770,000


IS (40,000)

TOTAL 2,095,000

HO

LABA DARI BRANCH 35,000

BRANCH INCOME FROM BRANCH 35,000

UNREALIZED GAIN 30,500


HOME OFFICE

SALES 770,000


TOTAL REVENUE 835,500

LESS-COGS

BEG INVENTORY 150,000

PURCHASE 500,000


SHIPMENT FROM HO -

GOODS AVAILABLE FORSALE 350,000


COGS 240,000

GROOS PROFIT 595,500

DEPRE EXP (40,000)

OPER EXPENSE (220,000)

NET INCOME 335,500

RE BEGINING 170,000



HOME OFFICE PREECLOSING -

add NET INCOME 335,500

LESS DEVIDEN -

RE ENDING/ HOME OFFICE ENDING 505,500

CASH 335,000

AR 190,000 MI 110,000

PLANT ASET-NET 410,000

BRANCH 325,000

TOTAL 1,370,000

ACC PAYABLE 30,000

OTHER LIABILITIES 30,000

UNREALIZED PROFIT-BRANCH INV 4,500

HOME OFFICE - CAP STOCK 800,000


TOTAL 1,370,000

JURNAL KERTAS KERJA


BRANCH 35,000




SHIPMENT FROM BRANCH 330,000

COGS ending 4,500

MI ending 4,500

(eliminasi unrealized dlm ending inventory)

unraelized gain 5,000

COGS 5,000

(eliminasi unrealized dlm beg inventory)

Home Office Preclosing 290,000

branch 290,000

JURNAL PENUTUP

HOME



SALES 770,000 SALES

SHIPMENT TO BRANCH 300,000 ENDIN


PURCHASE 500,000



EXPENSE 220,000


BRANCH 35,000 INCO






INCOME SUMMARY 335,500 RETAINED EARNING 335,500



BRANCH

ENT FROM HO 330,000

HO 330,000

CASH

500,000 ARSALES 500,000 MI

PLANT ASET-NET

BRANCH

ASE 70,000 PURCHASE

AP 70,000 DEPRE EXPENSE

EXPENSE

510,000

AR 510,000 TOTAL DEBIT

300,000

CASH 300,000 ACC PAYABLEOTHER LIABILITIES

40,000 UNREALIZED PROFIT-B

CASH 40,000 HOME OFFICE

CAP STOCK

SE 60,000 RETAINED EARNING

CASH 60,000 SALES

SHIPMENT TO BRANCH

EXPENSE 10,000 IS

ACC DEPREC 10,000

20,000 TOTAL

CASH 20,000

60,000

I/S 60,000

55,000

MI-BEGINING 55,000

BRANCH

110,000

25,000

60,000

190,000

-

70,000



10,000

60,000

330,000

855,000

55,000 5,000

-

290,000

-

-

500,000

-

5,000

855,000

30,500 35,000

4500 (60000-105

KONSOLIDASI

BRANCH debit kredit

500,000 1,270,000

- 65,500 -

500,000 1,270,000

55,000 5,000 200,000

70,000 570,000

- 300,000 -

330,000 330,000 -

455,000 770,000

(60,000) 4,500 (165,500)

395,000 604,500

105,000 665,500

(10,000) (50,000)

(60,000) (280,000)

35,000 335,500

- 170,000

ELIMINASI

UNREALIZED



290,000 290,000 -

35,000 335,500

-

325,000 505,500

110,000 445,000

25,000 215,000 60,000 4,500 165,500

190,000 600,000

- 35,000 -

290,000

385,000 1,425,500

55,000 85,000

5,000 35,000

- 30,000 30,500 -

5,000

325,000 - - 800,000

- 505,500

385,000 695,000 695,000 1,425,500

(60000-10500)-(60000-10500)/110%= 4500

BRANCH



500,000

G INVENTORY 60,000

PURCHASE 70,000

SHIPMENT FROM HO 330,000


EXPENSE 60,000



E SUMMARY 35,000

HOME OFFICE 35,000



TRIAL BALANCE

HOME OFFICE BRANCH

335,000 110,000

190,000 25,000 110,000 60,000

410,000 190,000

290,000 -

500,000 70,000

40,000 10,000

220,000 60,000

2,095,000 525,000

30,000 55,000 30,000 5,000

ANCH INV 35,000 -

- 290,000

800,000 -

170,000 -

770,000 500,000

300,000 -

(40,000) 5,000

2,095,000 855,000



00)-(60000-10500)/110%= 4500

JURNAL KERTAS KERJA


BRANCH 35000

UNREALIZED GAIN 30500



SHIPMENT FROM BRANCH 330000

COGS 4,500 (60000-10500)-(60000

MI 4500(eliminasi unrealized dlm ending inventory)

unraelized gain 5,000

COGS 5000

(eliminasi unrealized dlm beg inventory)

Home Office Preclosing 290,000

branch 290000



-10500)/110%= 4500



HOME OFFICE

SALES 500,000 INCOME FROM BRANCH 100,090

TOTAL REVENUE 600,090

LESS-COGS


PURCHASE 350,000

SHIPMENT TO BRANCH A (62,000)

SHIPMENT TO BRANCH B (38,000)

SHIPMENT FROM HO -

GOODS AVAILABLE FORSALE 284,000


COGS 253,000

GROOS PROFIT 347,090

DEPRE EXP -

OPER EXPENSE (120,000)

NET INCOME 227,090

RE BEGINING 18,800 HOME OFFICE PREECLOSING -

add NET INCOME 227,090

LESS DEVIDEN -

RE ENDING/ HOME OFFICE ENDING 245,890

CASH 15,000

AR

MI 31,000

OTHER ASET 300,000

BRANCH A 148,560

BRANCH B 120,650

TOTAL 615,210

ACC PAYABLE 60,000

OTHER LIABILITIES


HOME OFFICE -



CAP STOCK 300,000


TOTAL 607,300

INVENTORY TRANSIT

HOME OFFICE

BRANCH A 81,070

SHIP TO A 73,700


BRANCH B 50,820

SHIP TO B 46,200


CASH IN TRANSIT

BRANCH A 48,560 BRANCH B 39,650




SALDO BRANCH DI HO

A 100,000 81,070 48,560

B 81,000 50,820 39,650

181,000

A B total

diterima 29,630 9,470 39,100 39,100

dikirim dari 35,630 15,470

belum diteri 6,000 6,000 12,000

jurnal penye cash in transit 12,000



branch A 6,000

branch B 6,000



REFF ELIMINASI KONSOLIDASI

BRANCH A BRANCH B debit kredit

150,000 120,000 - -

150,000 120,000

5,500 8,800

- -

- -

- -

68,200 41,800

73,700 50,600

7,260 8,250

66,440 42,350

83,560 77,650

- -

(35,000) (38,000)

48,560 39,650

- - 94,000 75,000

48,560 39,650

-

142,560 114,650

1,300 6,400

-

7,260 8,250

150,000 125,000

-

158,560 139,650

16,000 25,000

-

-

142,560 114,650



-

-

158,560 139,650

A B

SHIP FROM HO 68,200

HO 68,200

SHIP FROM HO 12,870

HO 12,870

SHIP FROM HO

HO

SHIP FROM HO

HO

INCOME SUMARY 48,560 INCOME SUMARYHO 48,560 HO

HO HO

129,630 129,630 90,470

90,470 94,000 75,000

220,100 35,630 transfer 15,470 transfer

total 51,100



HO SEHARUSNYA TRANS BELUM

A 68,200 12,870 B 41,800 9,020

41,800

41,800

9,020

9,020

39,650 UNREALIZED39,650 1,300

7,370

4,620

11,880

1,410 (7260+8250)-(7260+8



HARUSNYA LAPORAN

81,070 50,820

50)/1,1



1 BERAPA BEGINING INVENTORY DR HOME OFFICE

HO

a BRANCH 9,600 SHIPMENT TO BRANCH 8,000

SHIPMEN TO-LOADING 1,600

BEGINING INVENTORY

BEGINING LOADING 2,000

BRANCH A

SHIPMENT FROM HOME OFFICE

X - X/1, = 2000 X = 12,000


INVENTORY DARI HOME OFFICE 12,000

INVENTORY DARI OUTSIDER 3,000

b PENYESUAIAN DI HOME OFFICE

ENDING INVENTORY - BRANCH

FROM HOME OFFICE 8,400

FROM OUTSIDER 1,600

BRANCH A

SALES 30,000

COGS

BEG 15,000

PURCHASE 5,500

SHIPMENT FROM 9,600

ENDING INV (10,000)

COGS 20,100 EXPENSE 6,000

NET INCOME 3,900

ADJUSMENT HOME OFFICE

BRANCH A 3,900




SHIPMENT TO BRANCH- LOADING 2,200


c BRANCH INCOME STATEMENT

BRANCH A

SALES 30,000

COGS

BEG 15,000

PURCHASE 5,500

SHIPMENT FROM 9,600

ENDING INV (10,000)

COGS 20,100

EXPENSE 6,000

NET INCOME 3,900

d HOME OFFICE INCOME STATEMENT

SALES 60,000


TOTAL INCOME 66,100

COGS

BEG 20,000

PURCHASE 35,000


ENDING INV (20,000)

COGS 27,000

EXPENSE 14,000

NET INCOME 25,100



LOADING

2,000 BEGINING

1,600

3,600 LOADING SELAMA DESEMBER

LOADING

3,600

2,200

1,400 ENDING =8400-8400/1,2



TRIAL BALANCE

HOME OFFICE BRANCH ACASH 335,000 110,000

AR 190,000 25,000

MI 110,000 60,000

PLANT ASET-NET 410,000 190,000

BRANCH 290,000 -

PURCHASE 500,000 70,000

DEPRE EXPENSE 40,000 10,000

EXPENSE 220,000 60,000


TOTAL DEBIT 2,095,000 855,000

ACC PAYABLE 30,000 55,000


UNREALIZED PROFIT-BRANCH INV 35,000 -

HOME OFFICE - 290,000

CAP STOCK 800,000 -

RETAINED EARNING 170,000 -

SALES 770,000 500,000

SHIPMENT TO BRANCH 300,000 - IS (40,000) 5,000

TOTAL 2,095,000 855,000

HOME OFFICE BRANCH A BRANCH B

SALES 195,000 90,000 75,000

INCOME FROM BRANCH A 17,500

INCOME FROM BRANCH B 19,500 - -

TOTAL REVENUE 232,000 90,000 75,000

LESS-COGS



BEG INVENTORY 80,000 18,000 24,000

PURCHASE 160,000 - -

SHIPMENT TO BRANCH A (50,000) - -

SHIPMENT TO BRANCH B (40,000) - -

SHIPMENT TRANSIT 10,000

SHIPMENT FROM HO - 60,000 36,000

GOODS AVAILABLE FORSALE 160,000 78,000 60,000 ENDING INVENTORY (70,000) (21,000) (15,000)

COGS 90,000 57,000 45,000

GROOS PROFIT 142,000 33,000 30,000

DEPRE EXP - - -

OPER EXPENSE (90,000) (25,000) (20,000)

NET INCOME 52,000 8,000 10,000

RE BEGINING 50,000 - -

HOME OFFICE PREECLOSING - 45,000 30,000

add NET INCOME 52,000 8,000 10,000

LESS DEVIDEN - - -

RE ENDING/ HOME OFFICE ENDING 102,000 53,000 40,000

CASH 33,000 22,000 13,000

AR - - -

MI 70,000 21,000 15,000

OTHER ASET 50,000 25,000 23,000

BRANCH A 45,000 - - 8,000

BRANCH B 42,000 - -

(12,000)

10,000

TOTAL 246,000 68,000 51,000

ACC PAYABLE 40,000 15,000 11,000

OTHER LIABILITIES - -

LOADIG A 3,500 - -

LOADING B 500

HOME OFFICE - 53,000 40,000

CAP STOCK 100,000 - -

RETAINED EARNING 102,000 - -

TOTAL 246,000 68,000 51,000



-



BRANCH B

REFF ELIMINASI KONSOLIDASI

debit kredit

HO

360,000

17,500 -

19,500 - BRANCH A

360,000 BRANCH B

INCOME F



25,000 97,000 LOADING A

160,000 LOADING B

(50,000) INCOME F

(40,000)

10,000

96,000

273,000 6,000 (100,000) SHIPMENT TRANSIT

173,000 LOADING B

BRANCH B

187,000

-

(135,000)

JKK

52,000

BRANCH INCOME A

50,000 BRANCH A

75,000 - LOADING

52,000

BRANCH INCOME B

102,000 BRANCH B

LOADING

68,000 COGS ENDING INVEN

- M INVENT

6,000 100,000

98,000 LOADING A

8,000 - LOADING B45,000 - COGS BEGI

10,000 -

30,000 HOME OFICE PRECLOS

HOME OFFICE PRECL

266,000 BRANCH A

BRANCH B

66,000

-

13,000 9,500 -

12,000 9,500 (2,000)

100,000

102,000

143,000 143,000 266,000



-



A

8,000

10,000

OM BRANCH 18,000 9,500

UNREALIZED 13,000



9,500 13,000

9,500 12,000 3,500

OM BRANCH 19,000 AWAL

19,000 10,000 6,000

2,000

12,000

17,500

8,000

9,500

19,500

10,000

9,500

ORY 6,000

ORY 6,000

13,000

12,000 INING 25,000

ING A 45,000

SING B 30,000

45,000

30,000



B

9,500

12,000



2,000

2,500

500



HOME OFFICE ROCA BRANCH

SALES 1,000,000 500,000

INCOME FROM BRANCH 375,000 -

TOTAL REVENUE 1,375,000 500,000

LESS-COGS

BEG INVENTORY 150,000 60,000

PURCHASE 900,000 -

SHIPMENT TO BRANCH (450,000) -

SHIPMENT FROM HO - 300,000

GOODS AVAILABLE FORSALE 600,000 360,000

ENDING INVENTORY (120,000) (72,000)

COGS 480,000 288,000

GROOS PROFIT 895,000 212,000

DEPRE EXP - -

OPER EXPENSE 300,000 75,000

NET INCOME 595,000 137,000

RE BEGINING 262,000 HOME OFFICE PREECLOSING 170,000

add NET INCOME 595,000 137,000

LESS DEVIDEN -

RE ENDING/ HOME OFFICE ENDING 857,000 307,000

CASH 5,000 15,000

AR 80,000 30,000

MI 120,000 72,000

UNREALIZED PROFIT (28,000) -

- -

PLANT ASET 730,000 250,000

ROCA BRANCH 307,000 -

LANE BRANCH 323,000 -

TOTAL 1,537,000 367,000

ACC PAYABLE 100,000 45,000




CAP STOCK 500,000 -


HOME OFFICE 307,000

TOTAL 1,537,000 367,000

a begining inventory HOME OFFICE 240,000

b ENDING INVENTORY 260,000

c CLOSING ENTRY

ROCA

SALES 500,000


PURCHASE -



EXPENSE 75,000



HOME OFFICE 137,000

d HOME OFFICE CLOSING ENTRY

SALES 1,000,000

ENDING INVT 120,000

SHIPMENT TO BRANCH ROCA 450,000

PURCHASE 900,000


EXPENSE 300,000


BRANCH ROCA 137,000

BRANCH LANE 158,000


UNREALIZED INCOME 80,000








e BISA DILIHAT DI ATAS

f BISA DILIHAT DIATAS



REFF KONSOLIDASI

LANE BRANCH debit kredit

400,000 1,900,000

- 375,000 -

400,000 1,900,000

48,000 18,000 240,000

- 900,000

- 450,000 -

240,000 540,000 - ROCA

288,000 1,140,000 LANE

(96,000) 28,000 (260,000)

192,000 880,000

UNRE

208,000 1,020,000

- -

50,000 425,000

158,000 595,000

a INCO

262,000 165,000 335,000 -

158,000 595,000

- b SHIPM

323,000 857,000 UNRE

22,000 42,000

40,000 150,000 c COGS

96,000 28,000 260,000

- 90,000 80,000 -

- 18,000 d UNRE

200,000 1,180,000

- 307,000 -

- 323,000 - e HOME

HOME

358,000 1,632,000

30,000 175,000

5,000 100,000

ELIMINASI



- 500,000

857,000

323,000 -

358,000 1,296,000 1,296,000 1,632,000

LANE BRANCH

SALES 400,000


PURCHASE -



EXPENSE 50,000

INCOMESUMMARY 158,000

INCOMESUMMARY 158,000

HOME OFFICE 158,000

UNREALIZED



108,000

80,000

28,000



ROCA

UNREALIZED INCOME FROM BRANCH

137,000

108,000 158,000

80,000 80,000

375,000

28,000 48,000

BRANCH 137,000

RANCH 158,000


LIZED INCOME 80,000


E FROM BRANCH 375,000 INCOME FROM BRAN

BRANCH 295,000 BRANCH roUNREALIZED INCOME 80,000 UNREALIZE

ENT TO BRANCH 450,000

LIZED INCOME 90,000

SHIPMENT FROM HO-ROCA 300,000

SHIPMENT FROM HO LANE 240,000

(ENDING INVENTORY) 28,000

M INVENTORY 28,000

LIZED 18,000 UNRELIZED

COGS (BEGINING INVENTORY) 18,000 18,000

80,000

OFFICE- ROCA- PRESLOSING 170,000 90,000

OFFICE-LANE-PRECLOSING 165,000

BRANCH-ROCA 170,000 28,000

BRANCH-LANE 165,000

JURNAL KONSOLIDASI



LANE

10,000 awal 8,000 awal

50,000 40,000

60,000 total 48,000 total

32,000

12,000 16,000

H roca 185,000 INCOME FROM BRANCH lane 190,000

ca 137,000 BRANCH laneD INCOME 48,000 UNREALIZED INCOME



158,000 32,000

jawaban soal akuntansi cabang

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