E 2-9

1 A setor modal Rp100.000 kas 100,000

modal 100,000
2 Membeli mobil Rp50.000 mobil 50,000 --capex
kas 50,000
3 Membayar gaji sopir Rp10.000 modal 10,000 --revex
kas 10,000
4 Mendapatkan Rp30.000, sewa kas 30,000
modal 30,000

modal beban dep

mobil ak dep mobil

E 2-9
1 beban 29,000 prive 29,000
kas 29,000 kas

2 mobil, inv 620,000 --------690.000 mobil, inv 70,000

kas 620,000 pendap

mobil, inv 70,000

modal ----???

inv --------LOCNRV------COST---- mobil, inv 70,000

pendap

BUAT JURNAL BALIK DARI YG SALAH----

pendap 70,000
inventori

3 perush dituntut 500.000, belum putus

beban 500,000 batal juga----
hutang 500,000

4 dep exp 16,000 tidak boleh, alokasi biaya

acc dep 16,000

5 retained ear 800,000 beban 800,000

goodwill 800,000 goodwill

6 fire sale ----jual barang bagus, very low price

mobil avanza 200 juta mobil 155,000
155 jt kas
 mobil 200,000 kas 200,000
kas 155,000 mobil
revenue, profit 45,000 untung
E2-10 sda-----lihat kunci----

E3-18 Laba rugi-----

tricky Pendap 1,000 870 AR 130
Beban gaji 300 (300)
dep 150 -
550 570
akrual uang
1.1.10 31.12.10
Pend revenue 146,006 141,329 AR 11,250 15,927
142,600 142,600 unearned 2,840 4,111

60,470 (60,470) prepaid 1,917 3,232

(1,315)
59,155
bayar gaji sal payable 3,435
57,828 55,720 2,108

88,178 82,130

E3-19 biasa-----ulang saja----

P3-8 kumpulkan-----
 kas 100,000
modal 100,000
mobil 50,000 -------------->capex, bs, n, no dec pl
kas 50,000
Beban 10,000
kas 10,000
kas 30,000
Pendap 30,000

Pendap 30,000
beban 10,000
modal 20,000

29,000

TIDAK BOLEH
70,000

70,000

70,000

DARI YG SALAH----

70,000

800,000

155,000
155,000
45,000

4,677
1,271

1,315