Kunci Jawaban Black and White

7/25/2019 Kunci Jawaban Black and White

1/18

Trial B

Account Amount

Equipment 60,000

Accumulated Depreciation - Building

Dividend 1,717

Bank Loan

Accounts a!a"le#nventor! $Dec %1, &01'( )0,000

repaid *ent &&,&00

+eneral and Administrative Epense ',0)0

elling and .arketing Epense 7,/&0

Land 1%0,000

*etained Earnings

alesas 6),0'1

#nterest Epense 1,%00

2eicle )6,000

Accumulated Depreciation - 2eicle

Building 30,000

are apital - 4rdinar!

Accounts *eceiva"le %3,7)0

Accumulated Depreciation - Equipment

4+ &/,000

atent )1,&)0

#ncome Ta epenses 1,3)3

5nrealied +ain$Loss( on revaluation

Loss on impairment

8arrant! Epense

8arrant! a!a"le

609,087

9et #ncome -

Ending *E

SOCI

ales

4+

+ross ro:t


2/18

elling and .arketing Epense %/,%%0

+eneral and Administrative Epense &%,17)

4ter #ncomeEpense ),6)0

4perating Epenses

4perating #ncome

;inance ost $#nterest Epense(#ncomeLoss "e


3/18

8arrant! pa!a"le &,'00

are capital - 4rdinar! //,7)0

*E &0','%/

A4# ',&31

TOTAL LIABILITIES E!"ITIES


4/18

alance Ad>usment

*e< Dr *e< r

A?2@00& &0,000

&1,7)0 A?2 @001 ',)00

1%0,000

'7,'77

A?2@00% 17,760

A?2 @001 17,%&)

A?2@00' 1,/00

A?2 @001 11,))0

A?2@00% 17,760

A?2@00' 1,&00

&0&,610

100,000

%,)00 A?2 @001 1%,1&)

//,7)0

1),000 A?2@00& &6,&)0 A?2 @001 11,&)0

A?2@00' %,000

A?2@00) %,&)0

- A?2@00& 6,&)0

A?2@00) %,&)0

A?2@006 &,'00

A?2@006 &,'00

609,087 79,#$% 79,#$%

100,000

&/,000

7&,000


5/18

67,1))

',/')

$1,%00( %,)')

$703(

&,/%6

),)'1

$1,&)0(

7,1&7

&'E AOCI Total

&0&,610 - &31,%60

%,)') %,)')

$1,717( $1,717(

',&31 ',&31

&0','%/ ',&31 &37,'73

1)3,&%1

%1/,1&)

(77,$%6


6/18

173,/77

&37,'73

(77,$%6


7/18

Ad>usted TB # *E

Dr r

'0,000

&6,&)0

1,717 1,717

1%0,000

'7,'77)0,000

',''0

&%,17) &%,17)

%/,%%0 %/,%%0

1%0,000

&0&,610

100,000 100,0006),0'1

1,%00 1,%00

)6,000

16,6&)

30,000

//,7)0

%3,7)0

-

&/,000 &/,000

'),000

1,&)0

703 6,&)0

%,&)0 %,&)0

&,'00 &,'00

&,'00

6)0,$6) 6)0,$6) 96,(%% #00,000

- %,)')

1,717


8/18


9/18


10/18

4;

'0,000

&6,&)0

1%0,000

'7,'77)0,000

',''0

1%0,000

&0&,610

6),0'1

)6,000

16,6&)

30,000

//,7)0

%3,7)0

-

'),000

1,&)0

),)'1

&,'00

%,)')

&06,1))

&0','%/ &0','%/

%)#,(8# %)#,(8#

-

-


11/18


12/18


13/18

eritungan

1 Aset &ate Cost

Building ) 30,00000

Equipment &)00 60,00000

2eicle &)00 )6,00000

A*+ 00#

elling and .arketing Epense

+eneral and Administrative Epense

Acc dep - Building

Acc dep - Equipment

Acc dep - 2eicle

& *evaluation#mpairment - Equipment

ost 60,00000

Acc dep up to Dec %1 &01' $&6,&)000(arr!ing amount Dec %1, &01' %%,7)000

;air value '0,00000

5nrealied +ain$Loss( on revaluation 6,&)000

A*+00)

Acc dep - Equipment

5nrealied +ain$Loss( on revaluation

Equipment

% *ent Epense --C 4utlet --C elling epense

A*+00$

elling and .arketing Epense

repaid *ent

' atent

Aset &ate Cost

atent ) 60,00000

A*+00(

elling and .arketing Epense 1,&0000

+eneral and Administrative Epense 1,/0000

atent

) *evaluation#mpairment - atent

arr!ing amount $60000 - 117)0( '/,&)000

;2 less cost to sell '),00000


14/18

#mpairment Loss %,&)000

A*+00%

Loss on impairment %,&)000

atent

6 rovisionales &01' /000 1,00000

rovision


15/18

A-- .ep /ep )0#( (0 Sellin1

&1,7)000 ',)0000 1,/0000

1),00000 11,&)000 ',)0000

%,)0000 1%,1&)00 ),&)000

&/,/7)00 11,))000

11,))000

17,%&)00

',)0000

11,&)000

1%,1&)00

&6,&)000

6,&)000

&0,00000

17,76000

17,76000

A-- A2ort up to *an # )0#( A2ort )0#( A-- A2ort at /e- $#, )0#(

/,7)000 %,00000 11,7)000

%,00000


16/18

%,&)000

/0,00000

',00000

$1,60000(

&,'0000

&,'0000


17/18

60 A.2

&,70000

6,7)000

7,/7)00

17,%&)00

(0 Sellin1 60 A.2

1,&0000 1,/0000


18/18

Kunci Jawaban Black and White

Documents

Transcript of Kunci Jawaban Black and White