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    Jawaban Latihan Kasus Kelas

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    SHYAILA ANISHA DE LAVANDA
    The document shows journal entries for various machine-related transactions between 2015 and 2022, including additions of new machines, disposals of old machines, depreciation expense, and cash payments. It also includes reconciliations of beginning and ending balances between the company's books and an audit. The journal entries record the acquisition and disposal of various machines, depreciation calculations, and reconciling adjustments identified in the audit.

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    Jawaban Latihan Kasus Kelas

    Uploaded by

    SHYAILA ANISHA DE LAVANDA
    47 views5 pages
    The document shows journal entries for various machine-related transactions between 2015 and 2022, including additions of new machines, disposals of old machines, depreciation expense, and cash payments. It also includes reconciliations of beginning and ending balances between the company's books and an audit. The journal entries record the acquisition and disposal of various machines, depreciation calculations, and reconciling adjustments identified in the audit.

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    JAWABAN LATIHAN KASUS KELAS

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    The document shows journal entries for various machine-related transactions between 2015 and 2022, including additions of new machines, disposals of old machines, depreciation expense, and cash payments. It also includes reconciliations of beginning and ending balances between the company's books and an audit. The journal entries record the acquisition and disposal of various machines, depreciation calculations, and reconciling adjustments identified in the audit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    47 views5 pages

    Jawaban Latihan Kasus Kelas

    Uploaded by

    SHYAILA ANISHA DE LAVANDA
    The document shows journal entries for various machine-related transactions between 2015 and 2022, including additions of new machines, disposals of old machines, depreciation expense, and cash payments. It also includes reconciliations of beginning and ending balances between the company's books and an audit. The journal entries record the acquisition and disposal of various machines, depreciation calculations, and reconciling adjustments identified in the audit.

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    © All Rights Reserved
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    You are on page 1of 5

    No Date Actual Dr Cr

    7/1/2015
    1 NO ENTRY

    3/2/2015 Machine 400,000,000


    2 Other exp 15,000,000
    Cash 415,000,000
    5/1/2015 Machine-New 600,000,000
    Acc depr old 180,000,000
    Other exp 20,000,000
    3
    Loss from exchange 110,000,000
    Machine-old 560,000,000
    Cash 350,000,000
    1/6/2015 Cash 500,000
    Other revenue 500,000
    4

    1/9/2015 R & M Expense 80,000,000


    5
    Cash 80,000,000
    12/31/2015 Machine 300,000,000
    6
    Cash 300,000,000
    12/31/2015 Depr exp 232,000,000
    7
    Acc.depr exp 232,000,000
    Should be Dr Cr Paje Dr
    Machine 180,000,000 Machine 180,000,000
    Donated Capital 180,000,000 Donated capital
    Machine 415,000,000 Machine 15,000,000
    Cash 415,000,000 Other Exp

    Machine-New 620,000,000 Machine-New 20,000,000


    Acc depr old 182.000.000* Acc-depr 2,000,000
    Loss from exchange 108,000,000 Other exp
    Machine-old 560,000,000 Loss from exchange
    cash 350,000,000
    *560 jt / 10 thn/12 x 3 thn 3 bulan (39 bulan)
    cash 500,000 Loss from sale 185,416,667
    loss from disposal 185,416,667 Acc depr old 44,083,333
    acc depr old 44.083.333* Other revenue 500,000
    Machine-old 230,000,000 Machine-old
    *230 jt/10 x 1 th 1 bln
    Machine 80,000,000 Machine 80,000,000
    Cash 80,000,000 R & M Expense
    Advance payment 300,000,000 Advance payment 300,000,000
    Cash 300,000,000 Machine
    Depr exp 241,433,333 Depr exp 9,433,333
    Acc. Depr exp 241,433,333 Acc.depr exp
    Cr

    180,000,000

    15,000,000

    182,000,000.00
    20,000,000
    2,000,000

    230,000,000

    80,000,000

    300,000,000

    9,433,333
    PT. ARUMBA JAYA
    PPE-MACHINE
    31-Dec-15

    Beginning Balance Per book 2,046,000,000


    Additon :
    2-Mar Mesin Packing 400,000,000
    1-May Trade in Ac 60,000,000
    1-Dec Mesin Spinner 300,000,000
    1,300,000,000
    Deduction
    1-May Trade In AC - 560,000,000
    Ending balance per book 2,786,000,000

    PAJE -1 180,000,000
    PAJE-2 15,000,000
    PAJE-3 20,000,000
    PAJE-4 - 230,000,000
    PAJE-5 80,000,000
    PAJE-6 - 300,000,000
    Ending balance per audit - 235,000,000
    - 2,551,000,000
    Accumulated Depreciation
    Beginning balance per book 500,150,000
    (+) Depreciation in 2015
    1. Deper 1 tahun penuh
    (2.046.000.000-560jt=230jt)/ 10 thn 125,600,000
    2. Depr. Addition Asset
    1-Jul (180 jt/10 thx 6bln) 9,000,000
    2-Mar 415 jt/10thnx10 bln 34,583,333
    1-May 620 jt/10 th x 8 bln 41,333,333
    1-Sep 80 jt/ 10 th x 4 bln 2,666,667
    3. Depr Disposal Asset
    1-May 560 jt / 10 thn x 6 bln 18,666,667
    1-Jun 230 jt /10 thn x 5 bln 9,583,333
    Depreciation expense per audit 2015 241,433,333

    (-)Disposal asset
    1-May 560 jt / 10 thn x 3 thn 3 bln 182,000,000
    1-Jun 230 jt /10 thn x 1 thn 11 bln 44,083,333
    - 226,083,333
    Acc depr per audit 31/12/2015 515,500,000
    Book Value asset per audit
    Depr. Exp per book 232,000,000
    Depr. Exp per audit 241,433,333
    Adjustment 9,433,333

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