JURNAL PENYESUAIAN

1 Cash on Hand 101,382 Cash Short and Over 101,382

2 a Miscelaneous Expense 350,000 Cash in Bank 350,000

b Account Receivable 10,000,000 Cash in Bank 10,000,000

c -d Cash in Bank 425,000

Interest Revenue 425,000 e -f Cash in Bank 15,375,000

Interest Revenue 375,000 Notes Receivable 15,000,000

3 Petty Cash 3,875,000 Cash on Hand 3,875,000

4 Bond Sinking Fund Cash 15,000,000 Cash in Bank 15,000,000

5 Bad Debt Expense 2,375,000 Allowance for Bad Debt 2,375,000

6 ab Interest Receivable 412,500 Interest Revenue 412,500

7 Insurance expense 12,000,000 Prepaid Insurance 12,000,000

8 Advertising expense 5,000,000 Prepaid Advertising 5,000,000

9 ab Raw Material 46,350,000 Work in Process 36,720,000

Manufacturing Summary 83,070,000

Manufacturing Summary 83,430,000 Raw Material 43,560,000 Work in Process 39,870,000

c Finished Goods 61,250,000 Income Summary 61,250,000

Income Summary 56,990,000 Finished Goods 56,990,000

10 a Fair Value Adjustment on Trading Securities 800,000 Unrealized Gain on Trading Securities 800,000

b Fair Value Adjustment on AFS Securities 4,375,000 Unrealized Gain on AFS Securities 4,375,000

11 a Investment in Stock of PT. ABC (Equity Method) 20,000,000 Income from Investment in Stock of PT. ABC 20,000,000

Dividend Receivable 12,000,000 Investment in Stock of PT. ABC (Equity Method) 12,000,000

12 Depreciation expense -Factory Building 60,000,000 Accumulated Depreciation - Factory Building 60,000,000

Depreciation expense -Store Building 20,000,000 Accumulated Depreciation - Store Building 20,000,000

Depreciation expense -Office Building 10,000,000 Accumulated Depreciation - Office Building 10,000,000

13 Depreciation expense -Factory Machine & Equipment 120,000,000 Accumulated Depreciation - Factory Machine & Equipment 120,000,000

Depreciation expense -Store Machine & Equipment 90,000,000 Accumulated Depreciation - Store Machine & Equipment 90,000,000

Depreciation expense -Office Machine & Equipment 60,000,000 Accumulated Depreciation - Office Machine & Equipment 60,000,000

14 Amortization expense - Patent 20,000,000 Patent 20,000,000

15 Interest expense 1,000,000 Interest Payable 1,000,000

16 Interest expense 12,000,000 Interest Payable 12,000,000

Long Term Notes Payable 80,000,000 Short Term Notes Payable 80,000,000

17 Interest expense 19,676,552 Premium on Bond Payable 2,823,448

Interest Payable 22,500,000

18 Interest expense 11,392,125 Discount on Bond Payable 1,392,125 Interest Payable 10,000,000

19 Unearned Fees Revenue 100,000,000 Fees Revenue 100,000,000

20 Rent Revenue 24,000,000 Unearned Rent Revenue 24,000,000

21 Supplies 8,000,000 Supplies expense 8,000,000

22 Salaries expense 25,000,000 Salaries Payable 25,000,000

23 -

24 Utilities expense 15,000,000 Utilities Payable 15,000,000

25 -

26 Deferred Tax Asset 15,810,453 Income Tax Expense 15,810,453

JURNAL PENUTUP

Manufacturing Summary 1,311,450,000 Purchase of Raw Material 645,500,000 Freight In 7,450,000 Supplies Expense 25,000,000 Salaries Expense 200,000,000 Maintenance Expense 80,000,000 Utilities Expense 120,000,000 Miscellaneous Expense 47,500,000 Insurance Expense 6,000,000 Depreciation Expense Factory Building 60,000,000 Depreciation Expense Factory Machine and Equipment 120,000,000

Purshase Discount 17,500,000 Purchase Return and Allowance 11,000,000

Manufacturing Summary 28,500,000

Income Summary 1,283,310,000 Manufacturing Summary 1,283,310,000

Income Summary 588,793,106 Supplies Expense 15,000,000 Salaries Expense 100,000,000 Maintenance Expense 40,000,000 Utilities Expense 60,000,000 Miscellaneous Expense 47,500,000 Interest Expense 103,728,559 Income Tax Expense 9,189,547 Bad Debt Expense 2,375,000 Insurance Expense 6,000,000 Advertising Expense 5,000,000 Depreciation Expense Store Building 20,000,000 Depreciation Expense Office Building 10,000,000 Depreciation Expense Store Machine and Equipment 90,000,000 Depreciation Expense Office Machine and Equipment 60,000,000 Amortization Expense Patent 20,000,000

Cash Short and Over 2,677,882 Sales 1,725,345,000 Interest Revenue 16,462,500 Rent Revenue 24,000,000 Unrealized Gain on Trading Securities 800,000 Income From Investment in Stock of PT ABC (Equity Me 20,000,000 Fees Revenue 100,000,000

Income Summary 1,889,285,382

Income Summary 21,442,276 Retained Earnings 21,442,276

=90/360*10%*15000000

yang belum dicatat pengisiannya, sedangkan saat terjadinya expense telah ditatat dengan jurnal : expenses (Dr) Petty Cash (Cr). Plafon Petty Cash dapat diketahui sebesar 5.000.000

Saldo allowance sebelum adjustment 375000 (Dr). Saldo akhir allowance diharapkan 2%*saldo akhir piutang =2%*100.000.000 = 2.000.000

a. 15/360*9%*30 jt = 112.500. b. 45/360*12%*20 jt = 300.000 c. Sudah dilunasi pada poin 2f

sudah terpakai 6 bulan tahun 2013. shg 12 bulan di tahun 2014 = 12/18*18.000.000alokasi : factory 6.000.000 store 3.000.000 office 3.000.000

=60/360*10%*60000000

=6/12*6%*400000000

mencatat Longterm Notes yang jatuh tempo kurang dari setahun (30 Juni 2015)=400000000/5

Amortisasi Premium diperoleh dari selisih Bunga yg dibayar/terutang dengan bunga pasar atas Carrying Amount=15%*3/12*600000000-12%*3/12*655885073

Amortisasi Discount diperoleh dari selisih Bunga yg dibayar/terutang dengan bunga pasar atas Carrying Amount=15%*2/12*(500000000-44315000)-12%*2/12*500000000

Saldo Supplies expense 40 jt (Dr), Alokasi expense = 25jt : 10jt : 5jt

Saldo Salaries expense 300 jt (Dr), Alokasi expense = 200 : 50 : 50

Saldo Maintenance expense 120 jt, Alokasi expense = 80 : 25 : 15

Saldo Utilities expense 180 jt, Alokasi expense = 120 : 30 : 30

Saldo Miscelaneous expense 95 jt, Alokasi expense = 47500 : 23750 : 23750

Dari penyusunan Income Statement diperoleh income before income tax 30.631.823Sehingga income tax : 9189547Income tax telah dibayar dimuka 25 jt shg adjustment income tax expense 25jt-9.189.547 = 15.810.453

yang belum dicatat pengisiannya, sedangkan saat terjadinya expense telah ditatat dengan jurnal :

Saldo allowance sebelum adjustment 375000 (Dr). Saldo akhir allowance diharapkan 2%*saldo akhir piutang =

a. 15/360*9%*30 jt = 112.500. b. 45/360*12%*20 jt = 300.000 c. Sudah dilunasi pada poin 2f

Amortisasi Premium diperoleh dari selisih Bunga yg dibayar/terutang dengan bunga pasar atas Carrying Amount

Amortisasi Discount diperoleh dari selisih Bunga yg dibayar/terutang dengan bunga pasar atas Carrying Amount

Income tax telah dibayar dimuka 25 jt shg adjustment income tax expense 25jt-9.189.547 = 15.810.453

No Account Unadjusted Trial Balance Debet Credit

1 Cash on Hand 44,898,618

2 Cash in Bank 89,806,500

3 Petty Cash 1,125,000 4 Cash Short and Over 2,576,500 5 Bond Sinking Fund Cash 65,000,000 6 Account Receivable 90,000,000 7 Allowance for Bad Debt 375,000 8 Notes Receivable 65,000,000 9 Prepaid Insurance 18,000,000

10 Prepaid Advertising 15,000,000 11 Raw Material 43,560,000 12 Work in Process 39,870,000 13 Finished Good 56,990,000 14 Investment in Trading Securities (20.000 lembar) 20,000,000 15 Fair Value Adjustment on Trading Securities 1,200,000 16 Investment in Non Trading Securities (AFS) (17.500 lembar) 35,000,000 17 Fair Value Adjustment on AFS Securities 1,750,000 18 Investment in Stock of PT ABC (Equity Method) (25%) 56,000,000 19 Land 950,000,000 20 Factory Building 800,000,000 21 Accumulated Depreciation on Factory Building 180,000,000 22 Store Building 300,000,000 23 Accumulated Depreciation on Store Building 60,000,000 24 Office Building 200,000,000 25 Accumulated Depreciation on Office Building 30,000,000 26 Factory Machine & Equipment 750,000,000 27 Accumulated Depreciation on Factory Machine & Equipment 360,000,000 28 Store Machine & Equipment 600,000,000 29 Accumulated Depreciation on Store Machine & Equipment 270,000,000 30 Office Machine & Equipment 400,000,000 31 Accumulated Depreciation on Office Machine & Equipment 180,000,000 32 Patent 280,000,000 33 Account Payable 189,600,000 34 Unearned Fees Revenue 250,000,000 35 Short Term Notes Payable 60,000,000 36 Long Term Notes Payable 400,000,000 37 Bond Payable 600,000,000 38 Premium on Bond Payable 55,885,073 39 Bond Payable 500,000,000 40 Discount on Bond Payable 44,315,000

41 Common Stock 250,000,000 42 Additional Pain in Capital in Excess of Par of Common Stock 375,250,000 43 Preferred Stock 450,000,000 44 Additional Pain in Capital in Excess of Par of Preferred Stock 225,690,000 45 Treasury Stock 70,000,000 46 Additional Pain in Capital in Excess of Par of Treasury Stock 198,350,000 47 Retained Earnings 21,953,427 48 Unrealized Gain on AFS Securities 1,750,000 49 Sales 1,725,345,000 50 Interest Revenue 15,250,000

51 Rent Revenue 48,000,000 52 Purchase of Raw Material 645,500,000 53 Purshase Discount 17,500,000 54 Purchase Return and Allowance 11,000,000 55 Freight In 7,450,000 56 Supplies Expense 48,000,000 57 Salaries Expense 275,000,000 58 Maintenance Expense 120,000,000 59 Utilities Expense 165,000,000 60 Miscellaneous Expense 94,650,000 61 Interest Expense 59,659,882

62 Income Tax Expense 25,000,000 6,478,150,000 6,478,150,000

63 Bad Debt Expense64 Interest Receivable65 Insurance Expense66 Advertising Expense67 Unrealized Gain on Trading Securities68 Income From Investment in Stock of PT ABC (Equity Method)69 Dividen Receivable70 Depreciation Expense Factory Building71 Depreciation Expense Store Building72 Depreciation Expense Office Building73 Depreciation Expense Factory Machine and Equipment74 Depreciation Expense Store Machine and Equipment75 Depreciation Expense Office Machine and Equipment76 Amortization Expense Patent77 Interest Payable

78 Fees Revenue79 Unearned Rent80 Supplies81 Salaries Payable82 Utilities Payable83 Deffered Tax Assets84 Manufacturing Summary85 Income Summary

Cost of Good Manufactured

Net Income

22,500 19,676.552 (2,823.448) 11,569

Adjusting Entries Adjusted Trial Balance Cost of Good Manufactured Debet Credit Debet Credit Debet

101,382 1 3,875,000 3 41,125,000

425,000 2d 350,000 2a 80,256,500 15,375,000 2f 10,000,000 2b

15,000,000 4 3,875,000 3 5,000,000

101,382 1 2,677,882 15,000,000 4 80,000,000 10,000,000 100,000,000

2,375,000 5 2,000,000 15,000,000 2f 50,000,000 12,000,000 7 6,000,000 5,000,000 10,000,000

46,350,000 43,560,000 46,350,000 36,720,000 39,870,000 36,720,000 61,250,000 56,990,000 61,250,000

20,000,000 800,000 10a 2,000,000

35,000,000 4,375,000 10b 6,125,000 20,000,000 11a 12,000,000 11b 64,000,000

950,000,000 800,000,000

60,000,000 12 240,000,000 300,000,000

20,000,000 12 80,000,000 200,000,000

10,000,000 12 40,000,000 750,000,000

120,000,000 13 480,000,000 600,000,000

90,000,000 13 360,000,000 400,000,000

60,000,000 13 240,000,000 20,000,000 14 260,000,000

189,600,000 100,000,000 19 150,000,000

80,000,000 16 140,000,000 80,000,000 16 320,000,000

600,000,000 2,823,448 17 53,061,625

500,000,000 1,392,125 18 42,922,875

250,000,000 375,250,000 450,000,000 225,690,000

70,000,000 198,350,000 21,953,427

4,375,000 10b 6,125,000 1,725,345,000

425,000 2d 16,462,500 375,000 2f 412,500 6ab

24,000,000 20 24,000,000 645,500,000 645,500,000

17,500,000 11,000,000

7,450,000 7,450,000 8,000,000 21 40,000,000 25,000,000

25,000,000 22 300,000,000 200,000,000 120,000,000 80,000,000

15,000,000 24 180,000,000 120,000,000 350,000 2a 95,000,000 47,500,000 1,000,000 15 103,728,559 12,000,000 16 19,676,552 17 11,392,125 18

15,810,453 26 9,189,547

2,375,000 5 2,375,000 412,500 6ab 412,500 12,000,000 7 12,000,000 6,000,000 5,000,000 5,000,000

800,000 10a 800,000 20,000,000 20,000,000

12,000,000 12,000,000 60,000,000 12 60,000,000 60,000,000 20,000,000 12 20,000,000 10,000,000 12 10,000,000 120,000,000 13 120,000,000 120,000,000 90,000,000 13 90,000,000 60,000,000 13 60,000,000 20,000,000 14 20,000,000

1,000,000 15 45,500,000 12,000,000 16 22,500,000 17

10,000,000 18 100,000,000 19 100,000,000 24,000,000 20 24,000,000

8,000,000 21 8,000,000 25,000,000 22 25,000,000 15,000,000 24 15,000,000

15,810,453 26 15,810,453 83,430,000 9 83,070,000 9 360,000 360,000 56,990,000 9 61,250,000 9 4,260,000

1,081,531,460 1,081,531,460 6,953,575,434 6,953,575,434 1,311,810,000 - -

1,311,810,000

10,000 11,392.125 44,068.677 1,392.125

Cost of Good Manufactured Income Statement Balance Sheet Credit Debet Credit Debet Credit

41,125,000

80,256,500

5,000,000 2,677,882

80,000,000 100,000,000

2,000,000 50,000,000 6,000,000 10,000,000 46,350,000 36,720,000 61,250,000 20,000,000 2,000,000 35,000,000 6,125,000 64,000,000 950,000,000 800,000,000

240,000,000 300,000,000

80,000,000 200,000,000

40,000,000 750,000,000

480,000,000 600,000,000

360,000,000 400,000,000

240,000,000 260,000,000

189,600,000 150,000,000 140,000,000 320,000,000 600,000,000 53,061,625 500,000,000

42,922,875

250,000,000 375,250,000 450,000,000 225,690,000

70,000,000 198,350,000 21,953,427 6,125,000

1,725,345,000 16,462,500

24,000,000

17,500,000 11,000,000

15,000,000 100,000,000 40,000,000 60,000,000 47,500,000 103,728,559

9,189,547

2,375,000 412,500

6,000,000 5,000,000

800,000 20,000,000

12,000,000

20,000,000 10,000,000

90,000,000 60,000,000 20,000,000

45,500,000

100,000,000 24,000,000

8,000,000 25,000,000 15,000,000

15,810,453

4,260,000

28,500,000 588,793,106 1,893,545,382 5,052,972,328 5,031,530,052 1,283,310,000 1,283,310,000 1,311,810,000 1,872,103,106 1,893,545,382

21,442,276 21,442,276 1,893,545,382 1,893,545,382 5,052,972,328 5,052,972,328

- -

Revenue 1,893,545,382 Expenditure (1,887,913,559)

5,631,823 Exclude Tax 25,000,000

30,631,823 Tax 30% 9,189,547 Lebih Bayar 15,810,453