Disusun oleh :
Prita Herdianti
25013049
Date
1/2/X3
2/4/X3
3/4/X3
3/8/X3
4/7/X3
5/8/X3
6/7/X3
7/3/X3
8/16/X3
10
9/16/X2
11
10/1/X3
12
10/20/X3
13
11/15/X3
14
12/15/X3
15
12/25/X3
16
12/25/X3
17
12/30/X3
18
12/30/X3
19
12/31/X3
Transaction
Debit
Equipment (Asset)
$ 230.000,00
Cash (Asset)
Material (Expenses)
$
80.000,00
Cash (Expenses)
Billed client (bill #1 on Job 101)
Revenue (Revenue)
Billed by National Rental Co. for renting construction equipment
Cash (Asset)
$ 290.000,00
Cash (Asset)
Paid for cost of labor
Labor (Expenses)
$ 130.000,00
Cash (Asset)
Billed by subcontractor
Subcontractor (Expenses)
$
85.000,00
Cash (Asset)
Billed client (bill #2 on Job 101)
Revenue (Revenue)
Account receivable are collected
Cash (Asset)
$
20.000,00
Cash (Asset)
$ 365.000,00
Cash (Asset)
Paid payroll expense
Payroll (Expenses)
$ 145.000,00
Cash (Asset)
Dividends paid to stockholders
Dividends (Equity)
$
60.000,00
Cash (Asset)
Building depreciation
Depreciation (Expenses)
$
30.000,00
Depreciation (Asset)
Construction equipment depreciation
Depreciation (Expenses)
$
75.000,00
Depreciation (Asset)
Billings in excess of cost are calculated
Credit
$
$
75.000,00
155.000,00
80.000,00
80.000,00
320.000,00
60.000,00
290.000,00
60.000,00
130.000,00
85.000,00
75.000,00
280.000,00
20.000,00
365.000,00
85.000,00
145.000,00
60.000,00
30.000,00
75.000,00
$
87.500,00
$ 2.557.500,00
ASSETS
No.
1
Current Assets
Cash
Date
1/2/X3
3/4/X3
5/8/X3
6/7/X3
7/3/X3
9/16/X2
10/20/X3
11/15/X3
12/15/X3
12/25/X3
12/25/X3
Total Cash
2
Account receivable-Trade
3/8/X3
5/8/X3
10/1/X3
10/20/X3
11/15/X3
Account receivable-Retention
3/8/X3
10/1/X3
12/31/X3
No.
1
Fixed Assets
Construction Equipment
1/2/X3
Depreciation-Building
$
$
Credit
Depreciation-Construction Equipment
Total Depreciation-Construction Equipment
TOTAL ASSETS
75.000
80.000
$
$
$
60.000
130.000
75.000
$
$
$
$
85.000
145.000
60.000
710.000
(35.000)
290.000
20.000
365.000
675.000
(120.000)
20.000
365.000
$
$
675.000
290.000
$
$
290.000
265.000
$
$
555.000
$
$
$
$
$
$
$
30.000
15.000
45.000
45.000
$
$
$
87.500
87.500
87.500
Debit
$
$
$
Credit
230.000
230.000
12/30/X3
$
$
Total Depreciation-Building
3
Date
Debit
230.000
$
$
30.000
30.000
(30.000)
$
$
75.000
75.000
(75.000)
12/30/X3
$
$
$ 102.500
Account
Account payable-Trade
Date
1/2/X3
2/4/X3
3/4/X3
4/7/X3
6/7/X3
8/16/X3
9/16/X2
12/15/X3
Material expenses
2/4/X3
4/7/X3
Labor expenses
7/3/X3
Subcontractor expenses
8/16/X3
Payroll expenses
12/25/X3
Dividens equity
12/25/X3
Depreciation-Building expenses
12/30/X3
Depreciation-Construction Equipment
expenses
12/30/X3
Revenues
Debit
Credit
80.000
60.000
155.000
80.000
60.000
85.000
$
$
$
$
75.000
85.000
300.000
380.000
(80.000)
$
$
$
80.000
80.000
80.000
$
$
$
60.000
60.000
60.000
$
$
$
130.000
130.000
130.000
$
$
$
85.000
85.000
85.000
$
$
$
145.000
145.000
145.000
$
$
$
60.000
60.000
60.000
$
$
$
30.000
30.000
30.000
75.000
$
$
75.000
75.000
$
$
$
$
320.000
280.000
87.500
687.500
(687.500)
3/8/X3
10/1/X3
12/31/X3
Total Revenues
$
$
$ (102.500)
PRITA HERDIANTI | 25013049
687.500
$
$
$
$
$
80.000
130.000
85.000
145.000
440.000
Equipment Cost
1. Rent payment
2. Equipment & Building Depreciation
Total Equipment Cost
$
$
$
60.000
105.000
165.000
Total Expenses
605.000
Income
Taxes 50%
$
$
82.500
41.250
Net Income
41.250
Dividend
60.000
Retained Earnings
(18.750)
Expenses:
31 Desember 20X2
31 Desember 20X3
ASSETS
Cash
A/R-Trade
A/R-Retention
Buildings
Buildings Depreciation
Equipment
Equipment Depreciation
Costs in excess of billings
Other Assets
TOTAL ASSETS
LIABILITIES
Account Payable
Notes Payable
Long Term Loans
Deferred Taxes
TOTAL LIABILITIES
NET WORTH
Capital Stocks
Retained Earnings
TOTAL NET WORTH
TOTAL LIABILITIES & NET WORTH
175.000
110.000
$
$
$
$
300.000
(150.000)
240.000
(80.000)
$
$
140.000
35.000
20.000
$
$
$
$
$
$
150.000
(30.000)
160.000
(75.000)
537.500
20.000
615.000
937.500
$
$
$
85.000
50.000
100.000
165.000
50.000
100.000
315.000
235.000
$
$
$
$
$
$
$
$
290.000
90.000
380.000
$
$
$
380.000
206.250
586.250
615.000
901.250