Pengantar Akuntansi 2, Warren-Reeve-Duchac 25E Indonesia Adaptation

P18-5A Hill Company
(in US$)
Work in process inventory, 1 January

Cost of direct material used in production $ 16,800.00
Direct labor $ 43,400.00
Factory overhead (FOH) $ 28,000.00
Total manufacturing cost in costs incurred during January
Total manufacturing cost
Less work in process inventory, January 31
Cost of goods manufactured
Finished goods inventory, January 1

Cost of finished goods available for sale
Less finished goods inventory, January 31
Cost of goods sold
P18-5B Ebony Company

(in US$)
Work in process inventory, 1 July

Cost of direct material used in production $ 67,200.00
Factory overhead (FOH) $ 44,800.00
Total manufacturing cost in costs incurred during July
Total manufacturing cost
Less work in process inventory, 31 July
Finished goods inventory, 1 July

Cost of finished goods available for sale
Less finished goods inventory, 31 July
Cost of goods sold
EX18-9
Work in process inventory, 1 Jan $ 303,800.00
Cost of direct material used $ 67,200.00
Fabric Overhead $ 151,200.00
Total manufacturing cost incurred $ 347,200.00
Cost of goods manufacture $ 651,000.00
Finished goods inventory, 1 Jan $ -

Cost of goods manufacture $ 651,000.00
Cost of finished goods available to sale $ 651,000.00
Finished goods inventory, 31 Jan $ 371,000.00
Cost of goods sold $ 280,000.00
EX18-14
Finished goods inventory, 1 November $ 52,800.00 $ 39,600.00 $ 36,800.00
Cost of goods manufactured $ 282,000.00 $ 183,600.00 $ 323,200.00
Cost of finished goods available to sale $ 334,800.00 $ 223,200.00 $ 360,000.00
Finished goods inventory, 31 November $ 62,400.00 $ 52,800.00 $ 17,600.00
Cost of goods sold $ 272,400.00 $ 170,400.00 $ 342,400.00
EX18-15
Material, 1 May $ 210,000.00
Material purchased during May $ 403,200.00
Material , 31 May $ 184,800.00
Total materials used $ 428,400.00
Direct Labor $ 378,000.00
Indirect labor $ 40,320.00
Machinery depreciation $ 24,000.00
Heat, Light and Power $ 8,400.00
Supplies $ 6,720.00
Property taxes $ 5,880.00
Miscellaneous cost $ 10,920.00
Total fabric overhead (FOH) $ 96,240.00
$ 70,000.00
$ 88,200.00
$ 158,200.00
$ 74,200.00
$ 84,000.00
$ 29,400.00
$ 84,000.00
$ 113,400.00
$ 33,600.00
$ 79,800.00
$ 32,800.00
$ 200,000.00
$ 232,800.00
$ 29,600.00
$ 203,200.00
$ 37,600.00
$ 203,200.00
$ 240,800.00
$ 27,200.00
$ 213,600.00
Chaterjee Manufacturing Company

Income statement
For the month ended 31 January
Revenue $ 450,000.00
Gross profit $ 170,000.00
Operational expense
Selling expense $ 65,400.00
Administrative expense $ 54,600.00
Amount of expense $ 120,000.00
Net profit $ 50,000.00
Work in Process, 1 May $ 142,800.00

Work in Process, 31 May $ 159,600.00
Cost of goods manufactured $ 885,840.00
Finished goods, 1 May $ 109,200.00

Cost of goods manufactured $ 885,840.00
Finished goods, 31 May $ 126,000.00
P19-1A Gross Company
(in US$)
8 February Materials $ 576,000.00

Account payable $ 576,000.00
19 February Work in process $ 520,000.00
Materials $ 520,000.00

(in US$)
Work in progress $ 837,000.00

Wages payable $ 837,000.00

(in US$)
Factory overhead $ 186,000.00

Utilities payable $ 10,000.00
Accumulated depreciation $ 61,000.00

(in US$)
a. $5.5 = $2,200,000/400,000 direct labor hours

b. Job 60 = $82,500 = 15,000 hours x $5.5
Job 61 = $99,000 = 18,000 hours x $5.5
Total = $181,500
c. Work in process $118,500
Factory overhead $118,500
(in US$)
Job 60 Job 61
Direct material $ 224,000.00 $ 296,000.00
Direct labor $ 360,000.00 $ 477,000.00
Factory overhead $ 82,500.00 $ 99,000.00
Total Cost $ 666,500.00 $ 872,000.00
b. Job 60 = $666500/25000 unit = $26,66

Job 61 = $872000/32000 unit = $27,25
EX19-18
Work in process $ 711,000.00
Work in process $ 1,420,000.00
Account payable $ 1,420,000.00
Work in process $ 994,000.00
Factory overhead $ 994,000.00
(0,7 x $1,420,000.00
Starks Bank Finley Airlanes

June 1 Balance $ 180,000.00 $ 54,000.00
June costs:
Direct labor $ 126,000.00 $ 56,250.00
Media purchased $ 472,500.00 $ 416,500.00
Factory overhead $ 330,750.00 $ 291,550.00
Total costs $ 1,109,250.00 $ 818,300.00
Cost of completed jobs $ 1,927,550.00
The journal entry:
Cost of service $ 1,927,550.00
Work in process $ 1,927,550.00
P20-3A Savannah Lotion Company
(in US$)
Total whole units Percent materials
added in period
Inventory in process, beginning in period 3000 0%
Started and completed during the period 37400 100%
Transferred out of Filling (completed) 40400
Inventory in process, end of period 600 100%
Total units to be assigned cost 41000
P20-4A
Savannah Lotion Company
Percent conversion
Total whole units completed in period
Inventory in process, beginning of period 3000 40.00%
Transferred out of Filling (complete) 40400
Inventory in process, end of period 600 25%
Total units to be assigned costs 41000
P20-5A
Direct material cost per equivalent unit = $13,300/38,000 ounce = $0.35 per ounce
Convertion cost per equivalent unit = $3,100/38,750 = $0.08 per ounce

(in US$)
Direct materials Conversion cost

Inventory in process, beginning of period
Inventory in process, beginning of period 0 96
Started and completed during the period 13090 3088
Transferred out of Filling (completed)
Inventory in process, end of period 210 12
Total cost assigned by the filling dept.
Completed and transferred out of production = $17,474

Inventory in process, ending = $222
(in US$)
Work in process (filling) $13,300

Work in process (blending)
Materials
Work in process (filling) $3,100
Factory overhead
Direct labor
Finished goods $17,378
Work in process (filling)
222 $1,200+$13,300+$3,100-$17,378
EX20-18
Work in process - Casting Dept. $ 399,600.00
Factory overhead $ 29,760.00 150% x 19,840
Percent materials
Total whole units added in period
Inventory in process, 1 May (60% completed) 230 40%
Transferred out of bottling (completed) 2530
Inventory in process, 31 May 200 44%
Totals units to be assigned cost 2730
Direct material cost per equivalent unit $ 140.00

Conversion cost per equivalent unit $ 20.00
Work in process - machining dept. $ 402,684.00

Work in process - casting dept. $ 402,684.00
Ending:
Direct mate200 x 140 $ 28,000.00
Conversion88 x 20 $ 1,760.00
Equivalent units for
direct material
0
37400
37400
600
38000
Equivalent units for

conversion
1200
37400
38600
150
38750
Total cost
1200
96
16178
17474
222
17696
$5,000
$8300
$1,100
$2,000
$17,378
Eq. Units for direct Eq. Units for

materials conversion
92
2300 2300 Direct material dan conversion 100%
2300 2392
200 88 Direct material 100%, conversion 44% (sumbernya dari bahan baku yg sekaran
2500 2480
bernya dari bahan baku yg sekarang)
PE7-1A
Ending
Gross Profit Inventory
First In, First Out (FIFO) Rp 35,000 Rp 51,000
Last In, First Out (LIFO) Rp 31,000 Rp 51,000
Weighted average method Rp 33,000 Rp 84,000
PE7-2A
30 units @120.000 Rp 3,600,000
15 units @120.000 Rp 1,800,000
3 units @130.000 Rp 390,000
Cost of goods sold Rp 5,790,000
Inventory on May 31 Rp 7,410,000
PE7-3B
240 units @20.000 Rp 4,800,000
135 units @20.000 Rp 2,700,000
90 units @18.000 Rp 1,620,000
Cost of goods sold Rp 9,120,000
Inventory on March 31 Rp 3,240,000
PE7-4A
Purchase Sell
Date
Quantity Price/Unit Amount Quantity Price/Unit Amount
July 1
July 8 60 Rp 60,000 Rp 3,600,000
July 15 120 Rp 75,000 Rp 9,000,000
July 27 84 Rp 71,250 Rp 5,985,000
Weighted average unit cost after July 15 Rp 71,250
Cost of merchandise sold on July 27 Rp 5,985,000
Inventory on July 31 Rp 5,415,000
PE7-5A
First In, First Out Rp 3,726,000
Last In, First Out Rp 3,105,000
Weighted average cost method Rp 3,450,000
EX7-7 FIFO
Purchase Sell
Date
January 1
January 8 24 Rp 400,000 Rp 9,600,000
January 15 80 Rp 420,000 Rp 33,600,000
12 Rp 400,000 Rp 4,800,000
January 22
48 Rp 420,000 Rp 20,160,000
January 29 75 Rp 440,000 Rp 33,000,000
32 Rp 420,000 Rp 13,440,000
January 31
23 Rp 440,000 Rp 10,120,000
LIFO
Purchase Sell
Date
January 1
January 8 24 Rp 400,000 Rp 9,600,000
January 15 80 Rp 420,000 Rp 33,600,000
January 22 60 Rp 420,000 Rp 25,200,000
January 29 75 Rp 440,000 Rp 33,000,000
January 31 55 Rp 440,000 Rp 24,200,000
EX7-8
Purchase Sell
Date
1 January
18 March 800 Rp 150,000 Rp 120,000,000
2 May 1800 Rp 155,000 Rp 279,000,000
9 August 1500 Rp 154,500 Rp 231,750,000
20 October 700 Rp 160,500 Rp 112,350,000
EX7-11
LIFO
Purchase Sell
Date
1/1/2017
4/19/2017 5000 Rp 40,000 Rp 200,000,000
6/30/2017 12000 Rp 48,000 Rp 576,000,000
9/2/2017 9000 Rp 48,000 Rp 432,000,000
11/15/2017 2000 Rp 50,000 Rp 100,000,000
Total Rp 676,000,000 Rp 632,000,000
FIFO
Purchase Sell
Date
1/1/2017
4/19/2017 5000 Rp 40,000 Rp 200,000,000
6/30/2017 12000 Rp 48,000 Rp 576,000,000
3000 Rp 40,000 Rp 120,000,000

9/2/2017
6000 Rp 48,000 Rp 288,000,000
11/15/2017 2000 Rp 50,000 Rp 100,000,000
Total Rp 676,000,000 Rp 608,000,000
EX7-13
Cost
Inventory Method
Merchandise inventory Merchandise sold
FIFO Rp 39,888,000 Rp 77
LIFO Rp 34,920,000 Rp 82
Weighted average cost Rp 37,440,000 Rp 79
Inventory
Quantity Price/Unit Amount
100 Rp 60,000 Rp 6,000,000
40 Rp 60,000 Rp 2,400,000
160 Rp 71,250 Rp 11,400,000
76 Rp 71,250 Rp 5,415,000
Inventory
36 Rp 400,000 Rp 14,400,000
12 Rp 400,000 Rp 4,800,000
12 Rp 400,000 Rp 4,800,000
80 Rp 420,000 Rp 33,600,000
32 Rp 420,000 Rp 13,440,000
32 Rp 420,000 Rp 13,440,000
75 Rp 440,000 Rp 33,000,000
52 Rp 440,000 Rp 22,880,000
Inventory
36 Rp 400,000 Rp 14,400,000
12 Rp 400,000 Rp 4,800,000
12 Rp 400,000 Rp 4,800,000
80 Rp 420,000 Rp 33,600,000
12 Rp 400,000 Rp 4,800,000
20 Rp 420,000 Rp 8,400,000
20 Rp 420,000 Rp 8,400,000
75 Rp 440,000 Rp 33,000,000
20 Rp 420,000 Rp 8,400,000
20 Rp 440,000 Rp 8,800,000
Inventory
1000 Rp 150,000 Rp 150,000,000
200 Rp 150,000 Rp 30,000,000
2000 Rp 154,500 Rp 309,000,000
500 Rp 154,500 Rp 77,250,000
1200 Rp 158,000 Rp 189,600,000
Inventory
8000 Rp 40,000 Rp 320,000,000
3000 Rp 40,000 Rp 120,000,000
3000 Rp 40,000 Rp 120,000,000
12000 Rp 48,000 Rp 576,000,000
3000 Rp 40,000 Rp 120,000,000
3000 Rp 48,000 Rp 144,000,000
3000 Rp 40,000 Rp 120,000,000
3000 Rp 48,000 Rp 144,000,000
2000 Rp 50,000 Rp 100,000,000
Rp 364,000,000
Inventory
8000 Rp 40,000 Rp 320,000,000
3000 Rp 40,000 Rp 120,000,000
3000 Rp 40,000 Rp 120,000,000
12000 Rp 48,000 Rp 576,000,000
6000 Rp 48,000 Rp 288,000,000
6000 Rp 48,000 Rp 288,000,000

2000 Rp 50,000 Rp 100,000,000
Rp 388,000,000
Merchandise sold
77,112,000
82,080,000
79,560,000
PE8-1A
Management's philosophy and operating style (A)
Report of company's conformity with enviromental laws and regulation (C)
Separating related operations (B)
PE8-2A
Appears on the bank statement as a Debit or Increases or Decreases the balance of the company's
Items no. Credit Memo bank account
1 credit memo increases
2 credit memo decreases
3 credit memo decreases
4 Debit memo decreases
PE8-3A
Balance per bank Rp 13,450,000 Balance per company record
Deposit in transit Rp 3,000,000 Bank service charge
Outstanding checks Rp 6,640,000 NSF Checks
Bank section in reconciliation Rp 9,810,000 Company section of reconcil
PE8-3B
Balance per bank Rp 23,900,000 Balance per company record
Deposit in transit Rp 5,500,000 Bank service charge
Outstanding checks Rp 11,300,000 Note collected by bank with
Bank section in reconciliation Rp 18,100,000 Company section in reconcil
PE8-4B
Petty cash Rp 900,000
Cash Rp 900,000
Store supplies Rp 550,000
Miscellaneous selling Rp 200,000
Cash short and over Rp 35,000
Cash Rp 785,000
EX8-12
Cash register total Rp 114.975.000,00
Cash receipt from cash sales Rp114.850.000,00
Shortage = Rp125.000,00
Journal entry:
Cash Rp 114,850,000
Sales Rp 114,975,000
EX8-13
Cash register total Rp 32.690.000,00
Cash receipt from cash sales Rp32.730.000,00
Over = Rp40.000,00
Journal entry:
Cash Rp 32,730,000
Sales Rp 32,690,000
EX8-22
PT Musyalila
Bank Reconciliation
For The Month Ended June 30, 2015
Cash on Balances According to Bank Statement Rp 16,185,000
Add Outstanding Checks:
No. 1067 Rp 575,000
No. 1106 Rp 470,000
No. 1110 Rp 1,050,000
No. 1113 Rp 910,000 Rp 3,005,000
Rp 19,190,000
Deduct Deposit of June 30, Not Recorded by Bank Rp 660,000
Adjusted Balance Rp 18,530,000
Cash Balance According to Company's Records Rp 8,985,000
Add: Proceeds of Note Collected by Bank
Principal Rp 6,000,000
Interest Rp 300,000 Rp 6,300,000
Services Charger Rp 15,000 Rp 6,315,000
Rp 15,300,000
Deduct: Check Returned Because of Insuficient Funds Rp 890,000

Error in Recording June 17 Deposit of 7,150,000 as 1,750,00 Rp 5,400,000 Rp 6,290,000
Adjusted Balance Rp 9,010,000
PT Musyalila
Bank Reconciliation
For The Month Ended June 30, 2014
Cash on Balances According to Bank Statement Rp 16,185,000
Add: Deposit of June 30, Not Recorded by Bank Rp 6,600,000
Rp 22,785,000
Add: Outstanding Checks
No. 1067 Rp 575,000
No. 1106 Rp 470,000
No. 1110 Rp 1,050,000
No. 1113 Rp 910,000 3,005,000
Adjusted Balance 19,780,000
Cash Balance According to Company's Records Rp 8,985,000

Add: Note and Interest Collected by Bank Rp 300,000
Error in Recording June 17 Deposit 7,150 as 1,750 Rp 5,400,000
Principal Rp 6,000,000
Rp 20,685,000
Deduct: Check Returned Because of Insufficient Funds Rp 890,000
Bank Services Changes Rp 15,000 Rp 905,000
Rp 19,780,000
EX8-23
Bank Statement
Beginning balance Rp 13,275,000
Outstanding checks Rp 3,670,000
Ending balance Rp 9,605,000
Company statement
Beginning balance Rp 11,680,000
Note collected by ban Rp 2,100,000
Service charges Rp 40,000
Ending balance Rp 13,740,000
The amount of cash receipts stolen Rp 4,135,000
EX8-24
Petty Cash Rp 900,000
Cash Rp 900,000
Office supplies Rp 525,000

Miscellaneous selling expense Rp 190,000
Miscellaneous administration expense Rp 85,000
Cash Rp 830,000
ce of the company's
Balance per company record Rp 11,655,000

Bank service charge Rp 45,000
NSF Checks Rp 1,800,000
Company section of reconciliation Rp 9,810,000
Balance per company record Rp 8,700,000

Bank service charge Rp 50,000
Note collected by bank with Rp450.000,00 interest Rp 9,450,000
Company section in reconciliation Rp 18,100,000
PE9-1A
2/12/2017 Cash Rp 800,000
Bad debt expense Rp 2,400,000
Acc. Receivable--Leo Jaya Rp 3,200,000
5/3/2017 Acc. Receivable--Leo Jaya Rp 2,400,000
Cash Rp 2,400,000
Acc. Receivable--Leo Jaya Rp 2,400,000
PE9-2B
2-Oct Cash Rp 600,000
Allowance for doubtful accounts Rp 1,350,000
Account receivable--Rani Elisa Rp 1,950,000
20-Dec Account receivable--Rani Elisa Rp 1,350,000
Allowance for doubtful accounts Rp 1,350,000
Cash Rp 1,350,000
Account receivable--Rani Elisa Rp 1,350,000
PE9-3A
a. Amount of adjusting entry for uncollectible acc. Rp 55,500,000
b. Adjustment
Account receivable Rp 685,000,000
Allowance for doubtful account Rp 64,500,000
c. Net realizable value of acc. Receivable Rp 620,500,000
PE9-4A
a. Amount of adjusting entry for uncollectible acc. Rp 41,000,000
b. Adjustment
c. Net realizable value of acc. Receivable Rp 655,000,000
PE9-5A
a. The due date is: 6-Sep August: 31-7 = 24
September = 6
b. MV of the note Rp 210,875,000
c. Journal entry:
6-Sep Cash Rp 210,875,000
Notes receivable Rp 210,000,000
Interest value Rp 875,000
EX 9-5
a. The direct write off method
Accounts Receivable Rp 11,750,000
b. The allowance method
Allowance for doubtful acccounts Rp 11,750,000
EX 9-6
Accounts receivable Rp 6,125,000,000.00
Net sales Rp 66,800,000,000
Making the adjusting entries.
a. Bad debt expense Rp 501,000,000

( Rp 66.800.000.000 * 3/4 % )
b. Bad debt expense Rp 493,000,000
c. Bad debt expense Rp 334,000,000
( Rp 66.800.000.000 * 1/2 % )
d. Bad debt expense Rp 350,000,000
EX 9-18
a. The write off / direct method
Bad debt expense Rp 102,500,000,000
Accounts receivable Rp 102,500,000,000
b. The allowance method
NoDPD Receivable Balances Es. Percent of UA

0-30 Rp 715,000,000 1%
31-60 Rp 310,000,000 2%
61-90 Rp 102,000,000 15%
91-120 Rp 76,000,000 30%
More than 120 Rp 97,000,000 60%
Total Receivables Rp 1,300,000,000
Bad debt expense - Beginning balance of allowance account Rp 7,500,000

(+) Balance from ALLOWANCE FOR DA Rp 109,650,000
Rp 117,150,000
The journal is
Allowance for doubtful acc. Rp 117,150,000
Allowance for doubtful acc. Rp 102,500,000
Accounts receivable Rp 102,500,000
c. The comparison of net income from direct off method and allowance method
Higher using the allowance method with surplus : 117500000 - 102500000
Rp 14,650,000
EX 9-20
120 day 7% Rp 150,000,000
a. The due date of note

Feb 10
Maret 31
April 30
Mei 31
Juni 18
The due date is June 18th
b. The maturity value

The interest Rp 3,500,000
Then, the maturity value is Rp 153,500,000
C (1) Notes receivable - D.C Interior Rp 150,000,000

Accounts receivable D.C Interior Rp 150,000,000
C (2) Cash Rp 153,500,000

Notes receivable Rp 150,000,000
Interest revenue Rp 3,500,000
EX 9-22
The journal entries
2014
Dec 16 Note receivable Rp 21,000,000

Dec 31 Interest receivable Rp 140,000
Interest revenue Rp 140,000
( Rp. 21.000.000 * 8% * 30/360 )
Closing entry
Dec 31 Interest revenue Rp 140,000
Interest expense Rp 140,000
Allowance for DA
Rp 7,150,000
Rp 6,200,000
Rp 15,300,000
Rp 22,800,000
Rp 58,200,000
Rp 109,650,000
- 102500000
PE10-1B
14-Feb Delivery vans Rp 2,300,000
Cash Rp 2,300,000
14-Feb Repairs and maintenance expense Rp 450,000
Cash Rp 450,000
PE10-2A
a. Depreciable cost Rp 415,000,000
b. Straight line rate 0.1
c. Annual straight line depreciation Rp 41,500,000
PE10-3B
a. Depreciable cost Rp 57,000,000
b. Depreciation rate 190
c. The unit-of-output depreciation Rp 14,630,000
PE10-4A
a. Double-declining-balance rate 0.125
b. Double-declining-balance depreciation for this year Rp 35,000,000
PE10-6B
a. Depreciation on the first year Rp 75,000,000
b. Gain/lose if sold at 480 Million? Rp 459,375,000
c. Journal entry
Cash Rp 480,000,000
Accumulated depreciation - Equipment Rp 140,625,000
Equipment Rp 600,000,000
Gain on sale of equipment Rp 20,625,000
PE10-7A
a. Depletion rate 300
b. Depletion expense Rp 12,600,000,000
c. Adjustment entry
Dec 31 Depletion expense Rp 12,600,000,000
Acc. Depr Rp 12,600,000,000
PE10-8A
The adjusting entry
Dec 31 Loss from goodwill Rp 4,000,000,000
Goodwill Rp 4,000,000,000
Dec 31 Amortization Expense - Patents Rp 25,000,000
Patents Rp 25,000,000
( Rp 900.000.000 / 15 * 5/12 )
EX10-3
Land price Rp 800,000
Legal fees Rp 5,000,000
Delinquent taxes Rp 18,500,000
Removal cost Rp 12,000,000
(-) Material salvaged and sold Rp 4,000,000
Rp 32,300,000
EX10-6
3/20/2017 Acc. Depr. Delivery trucks Rp 1,890,000
Accounts Payable Rp 1,890,000
6/11/2017 Delivery Truck Rp 1,350,000
Cash Rp 1,350,000
11/1/2017 Maintenance Expense Rp 55,000
Cash Rp 55,000
EX10-13
a. The straight line Rp90,000,000
Rp 4,500,000
20
b. The double declining
DDB depr year 1 Rp90,000,000 x2
Rp 9,000,000
20
DDB depr year 2 90000000 - 9000000 x 2
Rp 8,100,000
20
EX10-18
a. The annual amount of depreciation
2012 ( Rp 714.000.000 - Rp 44.400.000) / 12 Rp 59,130,000
2013 Rp 59,130,000
2014 Rp 59,130,000
b. The book value of eq.

( Rp 714.000.000 - ( Rp 59.130.000 x 3 )
( Rp 714.000.000 - ( Rp 177.390 Rp 536,070,000
c. The journal entry

Cash Rp 525,000,000
Accumulated depreciation - equipment Rp 525,000,000
Loss on disposal of equipment Rp 177,390,000
Fixed assets Rp 177,390,000
d. The journal entry

Cash Rp 560,000,000
Accumulated depreciation - equipment Rp 560,000,000
Fixed assets Rp 23,930,000
Gain on disposal of equipment Rp 23,930,000
EX10-20
a. The patent amortization expense
Rp 480.000.000 / 8 Rp 60,000,000
b. The adjusting entry

The book valu( Rp 480.000.000 - Rp60.000.000) + Rp 80.000.000
Rp 500,000,000
Patent amortization Rp 100,000,000

The entry
Patent amortization Rp 100,000,000
Patents Rp 100,000,000
Rp 20,625,000
PE11-1B
a. Rp150.000.000,00
b. Rp148.125.000,00 150000000-(150000000*0,125*0,1)
PE11-3B
Gross profit Rp 1,400,000
income tax withhold Rp (247,900)
old age benefit program (3.7%) Rp (51,800)
health care program (1.5%) Rp (21,000)
Net profit Rp 1,079,300
PE11-4B
Salaries expense Rp 90,000,000
Old-age benefit Rp 5,400,000
Medical benefit Rp 1,350,000
Income tax Rp 17,820,000
Pension saving Rp 5,400,000
Salaries payable Rp 60,030,000
PE11-5B
Payroll tax expense Rp 6,750,000
Old-age benefit Rp 5,400,000
PE11-6B
a. Vacation pay
Vacation pay expense Rp 35,000,000
Vacation pay payable Rp 35,000,000
b. Pension benefit
Pension expense Rp 201,250,000
Cash Rp 175,000,000
Unfunded pension liability Rp 26,250,000
PE11-7B
a. Product warranty expense
Product warranty expense Rp 14,625,000
Product warranty provision Rp 14,625,000
b. Entry for November 11
Product warranty provision Rp 220,000
Equipment Rp 220,000
EX11-1
Current Liabilities:
Federal Income Taxes Payable Rp 336,000
Advances on Magazine Subscription Rp 1,593,750
Total Current Liabilities Rp 1,929,750
EX11-2
a. PT Solid's entries to record:
1. The issuance of the note
Merchandise inventory Rp 792,000
Notes payable Rp 800,000
2. Payment of the note at maturity
Notes payable Rp 800,000
Cash Rp 800,000
b. Herlambang Industries' entries to record:
1. The receipt of the notes
Notes receivable Rp 800,000
Sales Rp 792,000
2. Receipt of the note at maturity
Cash Rp 800,000
Notes receivable Rp 800,000
EX11-5
a. Entries for the note's issuance
Account payable Rp 89,100,000
Notes payable Rp 90,000,000
b. Payment of the note at maturity
Cash Rp 90,000,000
EX11-9
a. Consultant
Monthly salary Rp 15,200,000
Addition:
Old-age benefit Rp 912,000
Deduction:
Position expense Rp (760,000)
Withholding allowance Rp (140,000)
Net salary Rp 18,100,000
b. Computer programmer
Addition:
Overtime earning rate Rp 1,200,000
Deduction:
c. Administrator
Addition:
Overtime earning rate Rp 660,000
Deduction:
EX11-12
a. Payroll on the week ended May 16
Salaries Expense Rp 1,250,000,000
Old-ages benefit payable Rp 58,750,000
Medical benefit Payable Rp 18,750,000
Income tax withheld Rp 250,000,000
Salaries Payable Rp 922,500,000
b. Payroll tax expense incurred for the week of May 16
EX11-22
Quick Ratio = Quick Assets
Current Liabilities
Dec. 31, 2013 = 500,000+200,000
500,000
= 1.4
Dec. 31, 2014 = 486,000+210,000
580,000
= 1.1979345955
The quick ratio decreased between the two balance sheet dates. The major reason is a
significant increase in inventory. Cash also declined, possibly to purchase the inventory.
As a result, quick assets actually declined, while the current liabilities increased.
PE 12-1A
Cash Rp 51,000,000.00
Patent Rp 195,000,000.00
Account Receivables Rp 65,000,000.00
Account Payable
Allowance for Doubtful Accounts
Rama Bima, capital
PE 12-2B Distributed to Ayana Nina

Joni Putra Ayana Nina
Annual Salary - Rp 38,000,000.00
Interest Rp 1,000,000.00 Rp 2,500,000.00
Remaining income Rp 35,250,000.00 Rp 35,250,000.00
Total distributed to Nina Rp 36,250,000.00 Rp 75,750,000.00
PE 12-3A
Land Rp 45,000,000.00
Tiara Virnie, capital
Juni Hilman, capital
Juni Hilman, capital Rp 26,250,000.00
Tiara Virnie, capital
PE 12-5A
Monita's equity prior to liquidation
Realization of assets sales Rp 120,000,000.00
Book Value of assets Rp 102,000,000.00
Gain on liquidation Rp 18,000,000.00
Monita's share of loss
Monita's cash distribution
PE 12-6A
a. Boris' deficiency
Boris' equity prior to liquidation
Realization of assets sales Rp 40,000,000.00
Book value of assets Rp 160,000,000.00
Loss of liquidation Rp 120,000,000.00
Boris' share of loss
Boris' deficiency
b. Amount distributed to Wiratama
105.000.000-60.000.000-5.000.000 Rp 40,000,000.00
EX 12-1
Cash Rp 18,000,000.00
Account Receivables Rp 141,000,000.00
Merchandise Inventory Rp 98,400,000.00
Equipment Rp 81,500,000.00
Allowance for Doubtful Accounts
Bena Sienna, capital
EX 12-5
Mira Wirna Juni Sani
Salary Allowance Rp 45,000,000.00 Rp 35,000,000.00
Remainder divided equally Rp 60,000,000.00 Rp 60,000,000.00
Net Loss Rp (15,000,000.00) Rp (25,000,000.00)
EX 12-8
Genta Radio Mediana Sofia
Salary allowance Rp 55,000,000.00
Interest allowance Rp 20,000,000.00 Rp 4,000,000.00
Net Income Rp 126,000,000.00 Rp 138,500,000.00
12/31/2014 Income Summary Rp 360,000,000

Genta Radio, Member Equity
Mediana Sofia, Member Equity
Harian Bangga Member Equity
12/31/2014 Genta Radio, Member Equity Rp 20,000,000
Mediana Sofia, Member Equity Rp 59,000,000
Harian Bangga, Member Equity Rp 16,000,000
Genta Radio, Drawing
Mediana Sofia, Drawing
Harian Bangga, Drawing
Mulia Media
Statement of Members Equity
For the year ended December 31. 2014
Genta Radio Mediana Sofia
Member's equity, January 1 2014 Rp 200,000,000 Rp 40,000,000
Additional Investment during the year Rp 50,000,000
Rp 250,000,000 Rp 40,000,000
Net income for the year Rp 126,000,000 Rp 138,500,000
Rp 376,000,000 Rp 178,500,000
Withdrawals during the year Rp (20,000,000) Rp (59,000,000)
Member's equity, December 31, 2014 Rp 356,000,000 Rp 119,500,000
EX 12-16
ADHITAMA INVESTOR ASSOCIATE
Statement of Partnership Equity
For the year ended December 31, 2014
Dena Olivia, capital Bima Taufik, capital
Partnership capital, January 1 2014 Rp 180,000,000.00 Rp 120,000,000.00
Additional partnership capital - -
Salary allowance Rp 40,000,000.00 Rp -
Gross partnership capital Rp 272,800,000.00 Rp 155,200,000.00
Less: Partner withdrawals Rp (46,400,000.00) Rp (17,600,000.00)
Partnership capital, December 31 2014 Rp 226,400,000.00 Rp 137,600,000.00
Admission of Rani Citra

Equity of Initial partners prior to admission Rp 300,000,000.00
Contribution by Rani Citra Rp 75,000,000.00
Total Rp 375,000,000.00
Rani Citra's equity interest after admission 20%
Rani Citra's capital Rp 75,000,000.00
Contribution by Rani Citra Rp 75,000,000.00
No Bonus Rp -
Net Income distributions:

The income-sharing ratio is equal to the proportion of the capital balances after admitting Rani Citra according to the partn
Dena Olivia 48%
Bima Taufik 32%
Rani Citra 20%
These ratios can be multiplied by the Rp 110,000,000.00 (150.000.000 - 40.000.000 from salary allowance o
Rp 12,000,000.00
Rp 3,000,000.00
Rp 296,000,000.00
Total
Rp 38,000,000.00
Rp 3,500,000.00
Rp 70,500,000.00
Rp 112,000,000.00
Rp 22,500,000.00
Rp 22,500,000.00
Rp 26,250,000.00
Rp 32,000,000.00
Rp 9,000,000.00
Rp 41,000,000.00
Rp 55,000,000.00
Rp 60,000,000.00
Rp (5,000,000.00)
Rp 5,700,000.00
Rp 333,200,000.00
Total
Rp 80,000,000.00
Rp 120,000,000.00
Rp (40,000,000.00)
Harian Bangga Total

Rp 55,000,000.00
Rp 16,000,000.00 Rp 40,000,000.00
Rp 79,500,000.00 Rp 265,000,000.00
Rp 95,500,000.00 Rp 360,000,000.00
Rp 126,000,000
Rp 138,500,000
Rp 95,500,000
Rp 20,000,000
Rp 59,000,000
Rp 16,000,000
s Equity
ber 31. 2014
Harian Bangga Total
Rp 160,000,000 Rp 400,000,000
Rp 50,000,000
Rp 160,000,000 Rp 450,000,000
Rp 95,500,000 Rp 360,000,000
Rp 255,500,000 Rp 810,000,000
Rp (16,000,000) Rp (95,000,000)
Rp 239,500,000 Rp 715,000,000
SSOCIATE
p Equity
ber 31, 2014
Rani Citra, capital Total Partnership Capital
Rp 300,000,000.00
Rp 75,000,000.00 Rp 75,000,000.00
Rp - Rp 40,000,000.00
Rp 22,000,000.00 Rp 110,000,000.00 (the income was deducted by Dena Olivia's salary allowance)
Rp 97,000,000.00 Rp 525,000,000.00
Rp (11,000,000.00) Rp (75,000,000.00)
Rp 86,000,000.00 Rp 450,000,000.00
mitting Rani Citra according to the partnership agreement:
00 - 40.000.000 from salary allowance of Dena Olivia)

a Olivia's salary allowance)
PE13-1A
Year 1 Year 2
Amount of devident distributed Rp 30,000,000.00 Rp 90,000,000.00
Preferred devident (40.000 shares) Rp 30,000,000.00 Rp 18,000,000.00
Common devident (50.000 shares) Rp - Rp 72,000,000.00
Divident per share:
Preferred stock Rp 125.00 Rp 1,800.00
Common stock - Rp 1,440.00
PE13-2A
10-May Cash Rp 3,780,000,000
Common stock
Paid-in capital in excess of stated value
3-Sep Cash Rp 900,000,000
Preferred stock
1-Dec Cash Rp 462,000,000
Preferred stock
Paid-in capital in excess of par value
PE13-5B
27-May Treasury stock Rp 600,000,000
Cash
3-Aug Cash Rp 594,000,000
Treasury stock
Paid-in capital from sale of treasury stock
14-Nov Cash Rp 147,000,000
Paid-in capital from sale of treasury stock Rp 21,000,000
Treasury stock
PE13-6A
Paid-in capital:
Common stock, Rp60.000 par Rp 12,000,000,000
Excess of issue price over par Rp 3,200,000,000
From sale of treasury stocks

Total paid-in capital
Retained earnings
Total
Deduct treasury stock
Total stockholders equity
EX13-5
10-May Land Rp 100,800,000
Common stock
EX13-8
1-Feb Cash Rp 4,500,000,000
Common stock
1-Feb Organizational expense Rp 10,000,000
Common stock
9-Mar Land Rp 200,000,000
Buildings Rp 550,000,000
Equipment Rp 135,000,000
Common stock
13-Apr Cash Rp 1,113,500,000
Preferred stocks
Paid-in capital in excess of par-pref stocks
EX13-13
a. Journal entry
14-May Treasury stocks Rp 1,725,000,000
Cash
6-Sep Cash Rp 1,134,000,000
Treasury stocks
Paid-in capital from sale of treasury stocks
30-Nov Cash Rp 684,000,000
Paid-in capital from sale of treasury stocks Rp 28,500,000
Treasury stocks
b. Balance of "Paid-in capital from sale of treasury stock" is Rp 55,500,000
c. Stockholder's equity section
d.
EX13-17
PT Pompa Air
Retained Earnings Statement
For the Year Ended 31 January 2014
Retained earnings, 1 February 2013 Rp 48,110,000,000
Net income Rp 9,330,000,000
Less dividends declared Rp 2,400,000,000
Increase in retained earnings Rp 6,930,000,000
Retained earnings, 31 January 2014 Rp 55,040,000,000
EX13-22
30-Apr Cash dividends Rp 55,500,000
Cash dividends payable
1-Jul Cash dividends payable Rp 55,500,000
Cash
31-Oct Cash dividends Rp 34,500,000
Cash dividends payable
Stock dividends Rp 390,000,000
Stock dividends distributable
Paid-in capital in excess of common stock
31-Dec Cash dividends payable Rp 34,500,000
Cash
Stock dividends distributable Rp 300,000,000
Common stock
Year 3
Rp 125,000,000.00
Rp 48,000,000.00
Rp 77,000,000.00
Rp 1,925.00
Rp 1,540.00
Rp 2,700,000,000
Rp 1,080,000,000
Rp 900,000,000
Rp 350,000,000
Rp 112,000,000
Rp 600,000,000
Rp 432,000,000
Rp 162,000,000
Rp 168,000,000
Rp 15,200,000,000
Rp 320,000,000
Rp 15,520,000,000
Rp 18,500,000,000
Rp 34,020,000,000
Rp (1,137,500,000)
Rp 32,882,500,000
Rp 14,400,000
Rp 86,400,000
Rp 4,500,000,000
Rp 10,000,000
Rp 750,000,000
Rp 135,000,000
Rp 1,020,000,000
Rp 93,500,000
Rp 1,725,000,000
Rp 1,050,000,000
Rp 84,000,000
Rp 712,500,000
in credit
Rp 55,500,000
Rp 55,500,000
Rp 34,500,000
Rp 300,000,000
Rp 90,000,000
Rp 34,500,000
Rp 300,000,000
PE14-1A
Plan 1 Plan 2
Earning before bond interest and income tax Rp 1,200,000,000 Rp 1,200,000,000
Bond interest Rp 360,000,000 Rp 300,000,000
Balance Rp 840,000,000 Rp 900,000,000
Income tax Rp 336,000,000 Rp 360,000,000
Net income Rp 504,000,000 Rp 540,000,000
Dividend on preferred stock Rp - Rp 1,000,000
Earning available for common stock Rp 504,000,000 Rp 539,000,000
Number of common shares 300,000 200,000
Earning per share of common stock Rp 1,680 Rp 2,695
PE14-2B
Cash Rp 2,889,599,000
Discount on bonds payable Rp 110,401,000
Bonds payable Rp 3,000,000,000
PE14-3B
Interest expense Rp 176,040,100
Discount on bonds payable Rp 11,040,100
Cash Rp 165,000,000
PE14-4A
Cash Rp 4,175,041,000
Premium on bonds payable Rp 175,041,000
PE14-7B
Cash Rp 45,000,000
Interest expense Rp 3,600,000
Cash Rp 9,734,000
EX14-5
1-Apr Cash Rp 7,500,000,000
1-Oct Interest expense Rp 375,000,000
Cash Rp 375,000,000
31-Dec Interest expense Rp 187,500,000
Interest payable Rp 187,500,000
EX14-7
1-May Cash Rp 22,842,560,000
Premium on bond payable Rp 2,842,560,000
1-Sep Interest expense Rp 757,872,000
Premium on bonds payable Rp 142,128,000
Cash Rp 900,000,000
EX14-8
1-Apr Cash Rp 40,000,000,000
31-Oct Interest expense Rp 1,600,000,000
Cash Rp 1,600,000,000
1-Oct Bonds payable Rp 40,000,000,000
Loss on redemption of bond Rp 1,600,000,000
Cash Rp 41,600,000,000
EX14-9
1-Mar Cash Rp 30,000,000,000
1-Sep Interest expense Rp 1,500,000,000
Cash Rp 1,500,000,000
1-Sep Bonds payable Rp 30,000,000,000
Gain on redemption of bonds Rp 600,000,000
Cash Rp 29,400,000,000
EX14-12
Amortization of installment note
For the year ending January 1 carrying Note payment (cash Interest expense Decrease in notes
amount paid) (6%) payable
Dec, 31 2015. Rp 125,000,000.00 Rp 36,074,000.00 Rp 7,500,000.00 Rp 28,574,000.00
Dec, 31 2016. Rp 96,426,000.00 Rp 36,074,000.00 Rp 5,785,560.00 Rp 30,288,440.00
Dec, 31 2017. Rp 66,137,560.00 Rp 36,074,000.00 Rp 3,968,253.60 Rp 32,105,746.40
Dec, 31 2018. Rp 34,031,813.60 Rp 36,074,000.00 Rp 2,042,186.40 Rp 34,031,813.60
Rp 144,296,000.00 Rp 19,296,000.00 Rp 125,000,000.00
2015 1-Jan Cash Rp 125,000,000.00

Notes payable
2015 31-Dec Interest expense Rp 7,500,000.00
Notes payable Rp 28,574,000.00
Cash
Cash
Cash
Cash
plan 1 plan 2
Rp 2,000,000,000 Rp 2,000,000,000
Rp 1,600,000,000 Rp 1,000,000,000
Rp 400,000,000 Rp 1,000,000,000
Rp 160,000,000 Rp 400,000,000
Rp 240,000,000 Rp 600,000,000
Rp - Rp 1,200,000
Rp 240,000,000 Rp 598,800,000
400,000 250,000
Rp 600 Rp 2,395
December 31
carrying amount
Rp 96,426,000.00
Rp 66,137,560.00
Rp 34,031,813.60
Rp -
Rp 125,000,000.00
Rp 36,074,000.00
Rp 36,074,000.00
Rp 36,074,000.00
Rp 36,074,000.00
PE15-1A
The journal entry :
a. Investments -Thamrin Chandra Rp 400,000,000
Interest receivable Rp 2,000,000
Cash
b. Cash Rp 12,000,000
Interest receivable
Interest revenue
( Rp 400.000.000 x 6% x 1/2 )
c. Cash Rp 197,000,000
Loss on sale of investments Rp 4,000,000
Interest revenue
Investments - Thamrin Chandra
Sale proceeds ( Rp 200.000.000 x 98%) Rp 196,000,000

Accrued interest Rp 1,000,000
Total proceeds from sale Rp 197,000,000
PE15-2A
The journal entry
March 20 Investments - PT TONASA Rp 300,250,000
Cash
( 10.000 shares x Rp 30.000 ) + Rp 250.000
May 30 Cash Rp 2,500,000
Dividend Revenue
( 10.000 x Rp 250 )
June 15 Cash Rp 179,800,000
( 5.000 x Rp 36.000) - Rp 200.000
Gain on sale of investments
Investments - PT TONASA
PE15-3A
Jan-02 Investment in PT Lasahindo stock Rp 300,000,000
Cash
Dec 31 Investment in PT Lasahindo stock Rp 18,000,000
Income of PT Lasahindo
(30 % x Rp 60.000.0000 )
Dec 31 Cash Rp 4,500,000
Investment in PT Lasahindo stock
(30 % x Rp 15.000.0000)
PE15-4A
2014
Dec 31 Unrealized loss on trading investments Rp 8,900,000
Valuation allowance for trading investments
( to record decrease in fair value for trading investments)
Trading investments at fair value, Dec 31 2014 Rp 203,600,000
(-) trading investments at cost , Dec 31 2014 Rp 212,500,000
Unrealized loss on trading investments Rp (8,900,000)
PE15-5A
2014
Dec 31 Valuation allowance for available-for-sale investments Rp 5,800,000
Unrealized loss on available-for-sale investments
Available for sale investments at fair value, Dec 31 2014 Rp 72,600,000
(-) Available for sale investments at cost, Dec 31 2014 Rp 78,400,000
Unrealized loss on available for sale investments Rp (5,800,000)
EX15-5
The journal entry :
May 1 Investment - PT ELANG Rp 80,000,000
Interest Receivable Rp 300,000
(Rp 80.000.000 x 4,5% x 1/12)
Cash Rp 80,300,000
Nov-01 Cash Rp 30,225,000
( Rp 30.000.000 x 4,5 % x 2/12)
Investments - PT ELANG Rp 30,000,000
Dec 31 Interest Receivable Rp 750,000
( Rp 80.000.000 - Rp 30.000.000) x 4,5% x 4/12
Interest earned Rp 1,275,000
EX15-7
The journal entry :
Feb-08 Investments - PT Tiara Rp 148,920,000
Cash Rp 148,920,000
( 2400 x Rp 62.000) + Rp. 120.000
Apr-22 Cash Rp 1,440,000
Dividend Revenue Rp 1,440,000
(2400 x Rp 600)
May 26 Cash Rp 51,940,000
( 1000 x Rp 52.000) - Rp.60.000
Loss on sale of investments Rp 10,110,000
Investments - PT Tiara Rp 62,050,000
( Rp 148.920.000 x 1000/2400)
EX15-8
Jan-16 Investments - PT Madina Rp 76,400,000
Cash Rp 76,400,000
( 3000 x Rp 25.000) + Rp 140.000
Mar-23 Cash Rp 1,380,000
Dividend Revenue Rp 1,380,000
(3000 x Rp 460)
May 25 Investments - PT Madina Rp 35,160,000
Cash Rp 35,160,000
( 1000 x Rp 35.000) + Rp 160.000
July 10 Cash Rp 127,800,000
( 3200 X Rp. 40.000) - Rp 200.000
Gain on sale of investments Rp 44,368,000
Investments - PT Madina Rp 83,432,000
(Rp 76.400.000 x 3000/3000) + ( Rp 35.160.000 x 200/1000)
Oct 12 Cash Rp 408,000
Dividend Revenue Rp 408,000
(800* Rp 510)
EX15-9
Feb-24 Investments - PT Tornado Rp 85,150,000
Cash Rp 85,150,000
( 1000 x Rp 85.000) + Rp 150.000
May 16 Investments - PT Irian Jaya Rp 90,100,000
Cash Rp 90,100,000
( 2500 x Rp 36.000) + Rp 100.000
July 14 Cash 39925000
( 400 x Rp 100.000) - Rp 75.000
Gain on sale of investments - PT Tornado 5865000
Investments - PT Tornado 34060000
( Rp 85.150.000 x 400/1000)
Aug 12 Cash Rp 24,295,000
( 750 x Rp 32.500) - Rp 80.000
Loss on sale of investments - PT Irian Jaya Rp 2,735,000
Investments - PT Irian Jaya Rp 27,030,000
( Rp 90.100.000 x 750/ 2500)
Oct 31 Cash Rp 240,000
Dividend Revenue - PT Tornado Rp 240,000
( 1000 - 400 ) x Rp 400
EX15-12
a. The journal entry
Jan-06 Investments - PT Galaksi Rp 212,000,000
Cash Rp 212,000,000
Jun-30 Cash Rp 8,160,000
Dividend revenue Rp 8,160,000
( Rp 24.000.000 x 34%)
Adjusting entry for the equity loss in PT Galaksi Stock
Dec 31 Share of loss of PT Galaksi Rp 19,040,000
Investments - PT Galaksi Rp 19,040,000
( Rp 56.000.000 x 34%)
b. The balance of investment in PT Galaksi Stock on Dec 31 2014 Rp 184,800,000

c.
Under the equity method, the investment is basically measured at cost less dividends received, add/less share of profit/los
If the equity securities are valued at fair value, the investment account will carry the investment at fair value,with any fair v
taken to profit or loss or a reserve, depending on whether they're designated as trading securities or available-for-sale asse
Rp 402,000,000
Rp 2,000,000
Rp 10,000,000
Rp 1,000,000
Rp 200,000,000
Rp 300,250,000
Rp 2,500,000
Rp 29,675,000
Rp 150,125,000
Rp 300,000,000
Rp 18,000,000
Rp 4,500,000
Rp 8,900,000
Rp 5,800,000
add/less share of profit/loss of the associate.
t at fair value,with any fair value gains or losses
es or available-for-sale assets.
PE16-2A
Net Income
Adjustment to reconcile net income to net cash flow from operating activities:
Depreciation
Amortization of patents
Loss from sale of land
Net cash flow from operating activities
PE16-4A
Cash flow from operating activities:
Net income
Adjustment to reconcile net income to net cash flow from operating activities:
Depreciation expense
Gain on disposal of equipment
Changes in current operating assets and liabilities:
Decrease in account receivable
Decrease in account payable
Net cash flow from operating activities
PE16-5A
The loss of the sale is added to net income, as shown below:
Loss on sale of land
The purchase and sale of land is reported as part of cash flows from investing activities, as shown below:
Cash received from sale of land
Cash paid for purchase of land
PE16-6A
Sales
Increase in account receivable
Cash received from customer
PE16-7A
Cost of merchandise sold
Decreased in inventory
Decrease in account payable
Cash paid for merchandise
EX16-5
Cash flow from operating activities :
Net income
Adjustments to reconcile net income to net cash
Depreciation expense Rp 24,000,000
Increase in Account Receivable Rp (3,600,000)
Decrease in inventory Rp 6,000,000
Increase in Account Payable Rp 6,000,000
Increase in prepaid expenses Rp (1,800,000)
Decrease in wages payable Rp (4,200,000)
Net cash provided by operating activities
EX16-15
PT CEMARA MAS
Statement of Cash Flow
For the year ended December 31 2015
Cash flow from operating activities

Net income
Adjustments to reconcile net income to net cash
Depreciation expense
Increase in Account Receivable
Decrease in inventory
Increase in Account Payable
Increase in prepaid expenses
Decrease in income taxes payable
Gain on sale of equipment
Net cash flow from operating
EX16-17
PT. Wayang Industries
Statement of Cash Flows
For the Year Ended December 31, 2010
Cash flows from operating activities:
Net income Rp 260,000
Depreciation Rp 24,000
Gain on sale of land Rp (60,000)
Changes in current operating assets and liabilities
Increase in account receivable Rp (64,000)
Increase in inventories Rp (52,000)
Increase in account payable Rp 12,000
Rp 120,000
Cash flows from investing activities:
Cash received from sale of land Rp 100,000
Less cash paid for purchased of equipment Rp 40,000
Net cash flow provided by investing activities Rp 60,000
Cash flows from financing activities:
Cash received from sale of common stock Rp 140,000
Less cash paid for dividends Rp 56,000
Net cash flow provided by financing activities Rp 84,000
Increase in cash Rp 264,000
Cash at the beginning of the year Rp 128,000
Cash at the end of the year Rp 392,000
EX16-19
Sales Rp 753,500,000
Plus decreased in account receivables balance Rp 48,400,000
Cash received from customers Rp 801,900,000
Income tax expenses Rp 50,600,000

Plus decrease in income tax payable Rp 5,500,000
Cash payments from incomes tax Rp 56,100,000
EX16-23
Cash flows from operating activities:
Deduct: Cash payments for merchandise Rp 161,260,000
Cash payments for operating expenses Rp 115,720,000
Cash payments for income taxes Rp 39,600,000
Rp (316,580,000)
Net cash flow from operating activities Rp 123,860,000
Computation:
1. Sales Rp 445,500,000
Deduct increase in account receivables Rp 5,060,000
2. Cost of Merchandise sold Rp 154,000,000

Add increase in inventories Rp 12,100,000
Rp 166,100,000
Deduct increse in account payable Rp 4,840,000
Cash payments for merchandise Rp 161,260,000
3. Operating expenses other than depreciation Rp 115,280,000

Add decrease in accrued expenses payable Rp 1,760,000
Rp 117,040,000
Deduct decrease in prepaid expenses Rp 1,320,000
Cash payments for operating expenses Rp 115,720,000
Rp 107,500,000
Rp 7,500,000
Rp 2,750,000
Rp 4,000,000
Rp 121,750,000
Rp 270,000,000
Rp 30,000,000
Rp (24,000,000)
Rp 16,800,000
Rp (4,320,000)
Rp 288,480,000
Rp 60,000,000
shown below:
Rp 120,000,000
Rp (360,000,000)
Rp 480,000,000
Rp (54,000,000)
Rp 426,000,000
Rp 770,000,000
Rp (66,000,000)
Rp 44,000,000
Rp 748,000,000
Rp 600,000,000
Rp 26,400,000
Rp 626,400,000
2015
Rp 315,370,000
Rp 29,480,000
Rp (14,300,000)
Rp 19,140,000
Rp 5,280,000
Rp (2,970,000)
Rp (7,700,000)
Rp 13,200,000
Rp 42,130,000
Rp 357,500,000

Pengantar Akuntansi 2, Warren-Reeve-Duchac 25E Indonesia Adaptation

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P18-5A Hill Company

Work in process inventory, 1 January

Finished goods inventory, January 1

P18-5B Ebony Company

Work in process inventory, 1 July

Finished goods inventory, 1 July

Finished goods inventory, 1 Jan $ -

Chaterjee Manufacturing Company

Work in Process, 1 May $ 142,800.00

Finished goods, 1 May $ 109,200.00

8 February Materials $ 576,000.00

P19-2A Gross Company

Work in progress $ 837,000.00

P19-3A Gross Company

Factory overhead $ 186,000.00

P19-4A Gross Company

a. $5.5 = $2,200,000/400,000 direct labor hours

b. Job 60 = $666500/25000 unit = $26,66

Starks Bank Finley Airlanes

P20-6A Savannah Lotion Company

Direct materials Conversion cost

Completed and transferred out of production = $17,474

Work in process (filling) $13,300

Direct material cost per equivalent unit $ 140.00

Work in process - machining dept. $ 402,684.00

Equivalent units for

Eq. Units for direct Eq. Units for

January 22 60 Rp 420,000 Rp 25,200,000

January 29 75 Rp 440,000 Rp 33,000,000

January 31 55 Rp 440,000 Rp 24,200,000

9/2/2017 9000 Rp 48,000 Rp 432,000,000

11/15/2017 2000 Rp 50,000 Rp 100,000,000

Total Rp 676,000,000 Rp 632,000,000

3000 Rp 40,000 Rp 120,000,000

11/15/2017 2000 Rp 50,000 Rp 100,000,000

Total Rp 676,000,000 Rp 608,000,000

6000 Rp 48,000 Rp 288,000,000

Deduct: Check Returned Because of Insuficient Funds Rp 890,000

Cash Balance According to Company's Records Rp 8,985,000

Office supplies Rp 525,000

Balance per company record Rp 11,655,000

Balance per company record Rp 8,700,000

Making the adjusting entries.

a. Bad debt expense Rp 501,000,000

b. The allowance method

NoDPD Receivable Balances Es. Percent of UA

Bad debt expense - Beginning balance of allowance account Rp 7,500,000

a. The due date of note

b. The maturity value

C (1) Notes receivable - D.C Interior Rp 150,000,000

C (2) Cash Rp 153,500,000

Dec 16 Note receivable Rp 21,000,000

b. The book value of eq.

c. The journal entry

d. The journal entry

b. The adjusting entry

Patent amortization Rp 100,000,000

PE 12-2B Distributed to Ayana Nina

12/31/2014 Income Summary Rp 360,000,000

Admission of Rani Citra

Net Income distributions:

Harian Bangga Total

mitting Rani Citra according to the partnership agreement:

00 - 40.000.000 from salary allowance of Dena Olivia)