Kredit
Debit
JAWABAN KASUS 4 - AKUNTANSI KANTOR CABANG
4 Kas 15,000,000
Kantor Cab Magelang 15,000,000
7 Kas 580,000,000
Piutang Dagang 580,000,000
18 Kas 1,350,000
Pendapatan Dividen 1,350,000
19 Kas 4,800,000
Pendapatan Bunga 4,800,000
21 Dividen 100,000,000
Kas 100,000,000
Jurnal penyesuaian:
j Kas 80,000,000
Kantor Cab Purworejo 80,000,000
Cab Magelang
k Laba Blm Direalisasi Cab Magelang 24,900,000 Saldo awal 5,000,000
Realisasi Laba Cabang 24,900,000 Pengiriman 25,000,000
30,000,000
l Laba Blm Direalisasi Purworejo 21,000,000 Saldo akhir 5,100,000
Realisasi Laba Cabang 21,000,000 24,900,000
Jurnal penutup:
Penjualan 500,000,000
Ikhtisar Laba-Rugi 500,000,000
5 Kas 228,200,000
Piutang Dagang 228,200,000
6 Utang Dagang 60,000,000
Kas 60,000,000
Jurnal Penyesuaian:
a Beban Perlengkapan Kantor 1,680,000
Persed Perlengkapan Kantor 1,680,000
Jurnal Penutup:
Penjualan 250,000,000
Ikhtisar Laba Rugi 250,000,000
3 Kas 5,000,000
Kantor Pusat 5,000,000
5 Kas 151,600,000
Piutang Dagang 151,600,000
Jurnal Penyesuaian:
a Beban Suplais 1,020,000
Persed Suplais 1,020,000
Jurnal Penutup:
Penjualan 150,000,000
Ikhtisar Laba Rugi 150,000,000
900,000,000
0
822,600 0
4,800,000
1,350,000
906,150,000
9,000,000 192,260,000
520,000,000
0
0
200,000,000 0
50,000,000
712,260,000
(159,400,000)
552,860,000
353,290,000
81,000
3,800,000
150,000
2,282,000
13,475,000
1,940,000
1,100,000
4,970,000
3,600,000
8,000,000
960,000
55,750,000
50,912,300
147,020,300
206,269,700
25,886,375
180,383,325
175,147,300
180,383,325
(100,000,000)
255,530,625
257,684,000
218,700,000
(2,187,000)
1,240,000
52,000,000
1,630,000
13,100,000 159,400,000
13,500,000
40,000,000
50,000,000
72,000,000
(10,800,000)
80,000,000
(19,000,000)
9,600,000
(2,880,000)
33,373,975 0
71,780,400
0
86,153,600 0
0
920,887,000
96,170,000
750,000
2,550,000
90,000,000
25,886,375
300,000,000
150,000,000
255,530,625
464,230,575 920,887,000
ELIMINASI & PENYESUAIAN:
Laba Cab Magelang 33,373,975 Lap Laba Rugi
Kantor Cab Magelang 33,373,975 Lap Posisi Keu
= 25/125 x 25.500.000
= 25/125 x 40.000.000