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TUGAS AKUNTANSI KEUANGAN I

KASUS 2 : LAPORAN KEUANGAN


Data yang berhubungan dengan Laporan Keuangan PT.MERAPI per 31 Des 2014 seperti
tertera di bawah ini :

Nama Rekening Jumlah


(Rp)
Advertising expense 12.000.000,-
Bad debt expense 6.000.000
Delivery expense-finised good 7.000.000,-
Depreciation expense building/equipment 26.000.000,-
Depreciation expense Furniture 2.000.000,-
Direct Labor 320.000.000,-
Dividend 120.000.000,-
Equipment Repaired 15.000.000,-
Factory supplies expense 8.000.000,-
Freight in Raw Material 18.000.000,-
Heat, Light and Power 18.000.000,-
Indirect Labor 60.000.000,-
Insurance expense 4.000.000,-
Interest expense 3.000.000,-
Miscellaneous general expense 2.000.000,-
Miscellaneous selling expenses 4.000.000,-
Office Salaries 19.000.000,-
Office supplies expense 2.000.000,-
Property tax equipment 1.000.000,-
Purchases Raw Material 215.000.000,-
Sales 980.000.000,-
Sales Discount and allowance 4.500.000,-
Sales Salaries 15.000.000,-
Salesman Commission 15.000.000,-
Store supplies expense 5.000.000,-
Telephone expenses 3.000.000,-

Keterangan – Keterangan
1. Pembebanan biaya : Manufacture Selling General
Heat, light and power 60% 20% 20%
Telephone 10% 60% 30%
Insurance 50% 30% 20%
Depreciation exp equipment/building 80% 10% 10%
Depreciation Furniture - 70% 30%

2. Persediaan Inventories, Jan 1, 2004 Dec 31st, 2004


Raw material Rp. 25.000.000,- Rp. 38.000.000,-
Goods in Process Rp. 15.000.000,- Rp. 12.000.000,-
Finished Goods Rp. 32.000.000,- Rp. 24.000.000,-

3. Retained Earning, January 1, 2004 Rp. 9.000.000,-

Saudara diminta membuat Laporan Keuangan PT MERAPI per 31 Desember 2014, yaitu :
1. Cost of Goods Manufacture Statement
2. Income Statement
3. Retained Earning Statement