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    TGL Client DR CR Should Be DR CR Paje DR CR

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    ALICE NADINE KURNIA SURYA
    The document appears to contain journal entries for various transactions of a company over multiple dates. It includes entries recording the issuance of share capital, appropriation of retained earnings, cash receipts from the issuance of preferred shares, cash receipts from the issuance of ordinary shares, recording of property, plant and equipment and other non-current assets, recording of share subscriptions, cash receipts from share subscriptions, recording of income statement transactions, and appropriation of net income to retained earnings. The entries show debits and credits along with corrections or adjustments to some entries.

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    TGL Client DR CR Should Be DR CR Paje DR CR

    Uploaded by

    ALICE NADINE KURNIA SURYA
    17 views5 pages
    The document appears to contain journal entries for various transactions of a company over multiple dates. It includes entries recording the issuance of share capital, appropriation of retained earnings, cash receipts from the issuance of preferred shares, cash receipts from the issuance of ordinary shares, recording of property, plant and equipment and other non-current assets, recording of share subscriptions, cash receipts from share subscriptions, recording of income statement transactions, and appropriation of net income to retained earnings. The entries show debits and credits along with corrections or adjustments to some entries.

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    KUIS

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    The document appears to contain journal entries for various transactions of a company over multiple dates. It includes entries recording the issuance of share capital, appropriation of retained earnings, cash receipts from the issuance of preferred shares, cash receipts from the issuance of ordinary shares, recording of property, plant and equipment and other non-current assets, recording of share subscriptions, cash receipts from share subscriptions, recording of income statement transactions, and appropriation of net income to retained earnings. The entries show debits and credits along with corrections or adjustments to some entries.

    Copyright:

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

    TGL Client DR CR Should Be DR CR Paje DR CR

    Uploaded by

    ALICE NADINE KURNIA SURYA
    The document appears to contain journal entries for various transactions of a company over multiple dates. It includes entries recording the issuance of share capital, appropriation of retained earnings, cash receipts from the issuance of preferred shares, cash receipts from the issuance of ordinary shares, recording of property, plant and equipment and other non-current assets, recording of share subscriptions, cash receipts from share subscriptions, recording of income statement transactions, and appropriation of net income to retained earnings. The entries show debits and credits along with corrections or adjustments to some entries.

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    TGL CLIENT DR CR SHOULD BE DR CR PAJE DR CR

    10-Jan Share Capital Ordinary 65,000,000 Treasury Share 65,000,000 Treasury Share 65,000,000
    Cash 65,000,000 Cash 65,000,000 Share Capital Ordinary 65,000,000
    15-Jan No entry Retained Earnings 250,000,000 Retained Earnings 250,000,000
    RE-Appropriated 250,000,000 RE-Appropriated 250,000,000
    10-Feb Cash 180,000,000 Cash 180,000,000
    Share Capital Preferred 180,000,000 Share Capital Preferred 120,000,000 Share Capital Preferred 60,000,000
    Share Premium Preferred 60,000,000 Share Premium Preferred 60,000,000

    17-Mar Cash 32,000,000 Cash 32,000,000


    Share Capital Ordinary 32,000,000 Share Capital Ordinary 16,000,000 Share Capital Ordinary 16,000,000
    Share Premium Ordinary 16,000,000 Share Premium Ordinary 16,000,000

    5-May No Entry PPE 250,000,000


    Donated Capital 250,000,000 PPE 250,000,000
    Donated Capital 250,000,000
    15-Jun No Entry OSSR 70,000,000 OSSR 70,000,000
    Ordinary Share Subscribed 40,000,000 Ordinary Share Subscribed 40,000,000
    Share Premium Ordinary 30,000,000 Share Premium Ordinary 30,000,000
    30-Jun Cash 35,000,000 Cash 35,000,000 Share Capital Ordinary 20,000,000
    Share Capital Ordinary 20,000,000 OSSR 35,000,000 Share Premium Ordinary 15,000,000
    Share Premium Ordinary 15,000,000 OSSR 35,000,000
    1-Jul No Entry No Entry No Entry
    2 lembar saham menjadi 5 lembar saham
    249.000 lembar saham = 622.500 lembar
    Nilai nominal SCO = 1.600,treasury share = 2.600
    1-Sep No Entry Share Capital Ordinary 20,000,000 Share Capital Ordinary Subscribed 20,000,000
    Share Premium Ordinary 15,000,000 Share Premium Ordinary 15,000,000
    OSSR 35,000,000 OSSR 35,000,000
    1-Oct Retained Earnings 127500000 Retained Earnings 124,500,000 Account Payable 127,500,000
    Account Payable 127500000 OSDD 99,600,000 Retained Earnings 3,000,000
    Share Premium Ordinary 24,900,000 OSDD 99,600,000
    Share Premium Ordinary 24,900,000
    1-Nov Account Payable 127,500,000 OSDD 99,600,000 OSDD 99,600,000
    Share Capital Ordinary 127,500,000 Share Capital Ordinary 99,600,000 Share Capital Ordinary 27,900,000
    Account Payable 127,500,000
    1-Dec Retained Earnings 51,000,000 Retained earnings 51,000,000 Account Payable 51,000,000
    Account Payable 51,000,000 property dividend payable 51,000,000 property dividend payable 51,000,000
    15-Dec Account Payable 51,000,000 acc depre 259,080,000 property dividend payable 51,000,000
    Loss on market value 71,400,000 property dividend payable 51,000,000 acc depre 259,080,000
    notebook 122,400,000 gain on market value appreciation 187,680,000 gain on market value appreciation 259,080,000
    notebook 122,400,000 Account Payable 51,000,000
    31-Dec I/S 750,000,000 I/S 750,000,000 No Entry
    Retained earnings 750,000,000 Retained earnings 750,000,000
    PAJE DAN PR
    DEC
    Tgl ACTUAL Dr
    12/24/2014 Retained Earnings 150,000,000
    Dividend Payable

    12/27/2014 Inventory 65,000,000


    Account Payable

    12/29/2014 PPE 150,000,000


    Account Payable

    12/30/2014 Inventory 55,000,000


    Account Payable

    12/31/2014 Salary Expense 20,000,000


    Salary Payable

    12/26/2014 -
    11 31/12/05
    PT ANDRIFA
    PAJE DAN PRJE CURRENT LIABILITIES
    DECEMBER, 31 2014
    Cr SHOULD BE Dr Cr PRJE / PAJE
    Retained Earnings 150,000,000 No Entry
    150,000,000 Dividend Payable 150,000,000

    Account Payable
    No Entry
    65,000,000 Inventory

    PPE 150,000,000 Account Payable


    150,000,000 Other Payable 150,000,000 Other Payable

    Inventory 55,000,000 No Entry


    55,000,000 Account Payable 55,000,000

    Salary Expense 12,000,000 Salary Payable


    20,000,000 Salary Payable 12,000,000 Salary Expense

    Inventory 52,000,000 Inventory


    Account Payable 52,000,000 Account Payable
    Dr Cr
    -
    -

    65,000,000
    65,000,000

    150,000,000
    150,000,000

    -
    -

    8,000,000
    8,000,000

    52,000,000
    52,000,000

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