a.

Safe Payment Schedule

b. Statement of Partnership Liquidation

10%

10%
a. Jurnal di Pembukuan Trustee

October 1, 2016
Cash 80,000
Accounts receivable-net 160,000
Inventories 720,000
Land 400,000
Buildings-net 2,000,000
Intangible assets 520,000
Accounts payable 1,000,000
Notes payable-unsecured 800,000
Revenue received in advance 20,000
Wages payable 60,000
Mortgage payable 1,600,000
Estate equity 400,000

October 2016
Cash 144,000
Estate equity 16,000
Accounts receivable-net 160,000

Cash 388,000
Estate equity 332,000
Inventories 720,000

Cash 1,800,000
Estate equity 600,000
Land 400,000
Buildings-net 2,000,000

Estate equity 520,000

Intangible assets 520,000

Estate equity 164,000

Administrative expenses payable-net 164,000

b. Jurnal Pendistribusian Kas

1,5

2
7,5%

7,5%
Data:

Penerimaan kas
Installment Installment
Tahun Persentase dari piutang
Receivable per 1 Receivable per 31
Penjualan Gross Profit selama tahun
Januari 2015 Desember 2015
2015

2013 35% Rp 42,000,000 Rp 42,000,000 -

2014 32% Rp 70,000,000 Rp 47,600,000 Rp 22,400,000
2015 30% - Rp 84,000,000 Rp 196,000,000

Ayat Jurnal Tahun 2015:

a. Pencatatan penerimaan kas atas penjualan cicilan yang berasal dari tahun 2013, 2014, dan 2015

Kas 173,600,000

1,5 Installment Contract Receivables, 2013 42,000,000

Installment Contract Receivables, 2014 47,600,000

Installment Contract Receivables, 2015 84,000,000

b. Pencatatan penjualanan cicilan tahun 2015

Installment Contract Receivables, 2015 280,000,000

2,5 Installment Sales, 2015 280,000,000

Cost of Installment Receivables, 2015 196,000,000

Merchandise Inventory/ Shipment on Installment Sales 196,000,000

c. Pencatatan keuntungan yang ditangguhkan dari penjualan tahun 2015

1,5 Installment Sales, 2015 280,000,000

Cost of Installment Sales, 2015 196,000,000

Deferred Gross Profit, 2015 84,000,000

d. Pengakuan keuntungan atas penjualan tahun 2015

1,5 Deferred Gross Profit, 2015 25,200,000

Realized Gross Profit, 2015 25,200,000

e. Pengakuan keuntungan atas penjualan tahun 2014

1,5 Deferred Gross Profit, 2014 15,232,000

Realized Gross Profit, 2014 15,232,000

f. Pengakuan keuntungan atas penjualan tahun 2013

Deferred Gross Profit, 2013 14,700,000
1,5 Realized Gross Profit, 2013 14,700,000
 NILAI/ POINT

perhitungan:

Penerimaan kas 84,000,000

Installment Receivable, akhir 196,000,000

280,000,000 2
Installment Receivable, awal -

Penjualan 280,000,000

Cost of Sales (70%) 196,000,000

perhitungan:

Realized GP = 30% x 84,000,000 25,200,000 1

perhitungan:
Realized GP = 32% x 47,600,000 15,232,000 1

perhitungan: 1
Realized GP = 35% x 42,000,000 14,700,000

Total Nilai 10
 PT SERAMIX
COMBINED INCOME STATEMENT FOR HOME OFFICE AND BRANCH
For the month ended September 30, 2015

Sales 77,820
Cost of Goods Sold:
Merchandise Inventory, beginning 52,680
Purchases 38,040
Cost of Goods Available for Sale 90,720
Merchandise Inventory, ending 44,220 46,500
Gross Profit on Sales 31,320
Expenses:
Depreciation Expense-Equipment 365
Advertising Expense 6,780
Salaries Expense 7,920
Selling Expense 4,488
Rent Expense 5,040
General Expense (includes taxes and insurance) 4,098
Total Expense 28,691
Net Income 2,629

PT SERAMIX
BALANCE SHEET
September 30, 2016

Assets Liabilities
Cash 17,400 Accounts Payable
Accounts Receivable 46,860 Accrued Payable
Merchandise Inventory 44,220 Total Liabilities
Supplies 816
Prepaid Expenses 564 Stockholders' Equity
Tota Current Assets 109,860 Capital Stock
Retained Earnings
Equipment 14,520 add: Net Income
less: Accumulated Depreciation 4,013 Total Stockholders' Equity
Total Aset Tetap 10,507
Total Aset 120,367 Total L dan SE
Liabilities
47,520
438
47,958

holders' Equity
78,000
(8,220)
2,629 (5,591)
ders' Equity 72,409

120,367
 WORKSHEET

Home Office Branch Adjustment and Elimination Income Statement Balance Sheet
Dr Cr Dr Cr Dr
Debits
Cash
Accounts Receivable
Merchandise Inventory (December 1)
Prepaid Expenses
Equipment
Supplies
Branch
Retained Earnings
Purchases
Shipment from Home Office
Depreciation Expense-Equipment
Advertising Expense
Salaries Expense
Selling Expense
Rent Expense
General Expense (includes taxes and insurance)
Total Debits
Merchandise Inventory (December 31)
Credits
Accumulated Depreciation - Equipment
Unrealized Intercompany Inventory Profit

Accouns Payable
Accrued Payable
Home Office
Capital Stock
Sales
Shipment to Branch
 WORKSHEET

Total Credits
Merchandise Inventory (December 31)

Net Income/ Loss

 WORKSHEET

Balance Sheet
Cr
WORKSHEET