This document provides the trial balance of PT Indah Delima as of December 31, 2017 and adjustment data to prepare the company's financial statements for the year ended December 31, 2017. It includes accounts for assets, liabilities, equity, revenues, and expenses. Adjustment data provides updated inventory amounts, prepaid insurance period, accrued expenses, unrecorded income, current portion of long term debt, and depreciation expense allocations for buildings, equipment, and machinery. The goal is to use this information to prepare the worksheet and financial statements.
This document provides the trial balance of PT Indah Delima as of December 31, 2017 and adjustment data to prepare the company's financial statements for the year ended December 31, 2017. It includes accounts for assets, liabilities, equity, revenues, and expenses. Adjustment data provides updated inventory amounts, prepaid insurance period, accrued expenses, unrecorded income, current portion of long term debt, and depreciation expense allocations for buildings, equipment, and machinery. The goal is to use this information to prepare the worksheet and financial statements.
This document provides the trial balance of PT Indah Delima as of December 31, 2017 and adjustment data to prepare the company's financial statements for the year ended December 31, 2017. It includes accounts for assets, liabilities, equity, revenues, and expenses. Adjustment data provides updated inventory amounts, prepaid insurance period, accrued expenses, unrecorded income, current portion of long term debt, and depreciation expense allocations for buildings, equipment, and machinery. The goal is to use this information to prepare the worksheet and financial statements.
This document provides the trial balance of PT Indah Delima as of December 31, 2017 and adjustment data to prepare the company's financial statements for the year ended December 31, 2017. It includes accounts for assets, liabilities, equity, revenues, and expenses. Adjustment data provides updated inventory amounts, prepaid insurance period, accrued expenses, unrecorded income, current portion of long term debt, and depreciation expense allocations for buildings, equipment, and machinery. The goal is to use this information to prepare the worksheet and financial statements.
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SOAL PENGANTAR AKUNTANSI
PEKERJAAN RUMAH TOPIK: WORKING PAPER FOR FINANCIAL STATEMENT OF MANUFACTURING COMPANY
SOAL Berikut ini adalah trial balance PT Indah Delima per 31 Desember 2017. Anda diminta untuk menyiapkan worksheet guna penyusunan financial statement untuk tahun yang berakhir tanggal 31 Desember 2017 dengan adjustment data disajikan pada halaman 2.
PT Indah Delima Trial Balance Desember 31, 2017 No Acc. Accounts Title Debet 1101 Cash 298.000.000 1102 Accounts Receivable 465.000.000 1103 Finished goods inventory 285.000.000 1104 Work in process inventory 132.500.000 1105 Raw material inventory 267.500.000 1106 Material support inventory 165.000.000 1107 Prepaid insurance 36.000.000 1108 Accrued income - 1201 Investment in equity 120.000.000 1301 Land 250.000.000 1302 Building 400.000.000 1303 Accumulated Depreciation of Building 220.000.000 1304 Mechinary 750.000.000 1305 Accumulated of Mechinary 360.000.000 1306 Equipment 400.000.000 1307 Accumulated of Equipment 240.000.000 2101 Accounts Payable 226.000.000 2102 Shor term loan 200.000.000 2103 Taxes Payable 83.400.000 2104 Long term liabilities current maturiy due - 2105 Accured expenses - 2201 Long term liabilities – serial bond payable 650.000.000 3101 Share Capital 500.000.000 3102 Retained Earning 638.500.000 3103 Dividend 135.000.000 4101 Sales 6.921.000.000 4102 Sales Discount 20.100.000 5101 Raw Material Purchases 2.855.000.000 5102 Raw matetial Purchases Discount 59.400.000 5201 Direct factory salaries 713.750.000 5202 Indirect factory salaries 697.800.000 5203 Material support expense 5204 Manufacturing supplies 37.500.000 5205 Manufacturing power and electricity exp. 198.000.000 5206 Factory maintance expenses 112.000.000 5207 Factory insurance expenses - 5208 Depr exp of Building – Factory 5209 Depr exp of Mechinary – Factory 5210 Depr exp of Equipment - Factory - 5299 Others manufacturing expenses 67.500.000 5301 Marketing Salaries Expenses 351.000.000 5302 Transportation out 139.560.000 5303 Marketing supplies expenses 12.500.000 5304 Advertishing expenses 27.000.000 5305 Depr exp of building – Marketing - 5306 Depr exp of equipment - Marketing - 5209 Others marketing expenses 24.000.000 5501 Management and office salaries 975.000.000 5502 Office supplies expenses 35.000.000 5503 Electricity and Telephone Expenses 14.400.000 5504 Traveling expenses 18.400.000 5505 Car rent expenses 102.000.000 5507 Office maintanance expenses 18.500.000 5508 Offiece insurance expenses 5509 Depr exp of building – Office 5510 Depr exp of equipment - Office 5511 Building Maintance Expenses 14.900.000 5549 Others generala and administrative exp. 13.050.000 6101 Interest and dividen income 91.600.000 6501 Interest expenses 39.000.000
Adjustment data 1. Persediaan barang-barang per 31 Desember 2017 adalah: raw material Rp 225.000.000; work in process Rp 85.000.000 dan finished goods Rp 300.000.000. 2. Raw material support yang masih tersisa per 31 Desember 2017 adalah Rp 45.000.000. 3. Persediaa supplies yang masih tersisa adalah Rp 10.500.000 seluruhnya persediaan adalah persediaan alat-alat tulis kantor. 4. Asuransi bayar muka adalah untuk masa 12 bulan terhitung mulai tanggal 1 September 2017 sampai 31 Agustus 2017. 5. Biaya-biaya yang belum dibayar pada tanggal 31 Desember berjumlah Rp 28.500.000, terdiri dari biaya listrik pabrik Rp 11.400.000, listik kantor Rp 9.975.000; dan biaya administrasi lain-lain sebesar Rp 7.125.000. 6. Pendapatan divinden yang telah diumumkan investee tetapi belum diterima per 31 Desember berjumlah Rp 12.400.000, dan pendapatan bunga bank yang belum dibukukan Rp 1.250.000 namun telah tercatat dalam rekening bank. 7. Dari jumlah hutang jangka panjang (serial bond payable) sebesar Rp 650.000.000; diantaranya sebesar Rp 175.000.000 akan jatuh tempo dalam tahun 2018. 8. Penyusutan aset tetap adalah; a. bangunan 5% per tahun, dengan distribusi pemakaian adalah untuk pabrik 50%; marketing 20% dan kantor 30%; b. equipment disusutkan 20% per tahun, dengan distribusi pembebanan penyusutan adalah untuk pabrik 50%, marketing 20% dan adminsitrasi 30%. c. Mechinary disusutkan Rp 60.000.000 per tahun.
