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    Desi Novita E.S - 3184038

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    Novita Sihotang
    1. The document shows accounting journal entries for PT Merdeka for its home office and branch office. 2. The home office recorded sales of Rp490 million and cost of goods sold of Rp318.5 million, resulting in a gross profit of Rp171.5 million. Total operating expenses were Rp87.25 million, giving a net income of Rp84.25 million. 3. The branch office recorded sales of Rp160 million and cost of goods sold of Rp104 million, resulting in a gross profit of Rp56 million. Total operating expenses were Rp155.85 million, giving a net loss of Rp99.85 million.

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    Desi Novita E.S - 3184038

    Uploaded by

    Novita Sihotang
    24 views9 pages
    1. The document shows accounting journal entries for PT Merdeka for its home office and branch office. 2. The home office recorded sales of Rp490 million and cost of goods sold of Rp318.5 million, resulting in a gross profit of Rp171.5 million. Total operating expenses were Rp87.25 million, giving a net income of Rp84.25 million. 3. The branch office recorded sales of Rp160 million and cost of goods sold of Rp104 million, resulting in a gross profit of Rp56 million. Total operating expenses were Rp155.85 million, giving a net loss of Rp99.85 million.

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    Desi Novita E.s_3184038

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    1. The document shows accounting journal entries for PT Merdeka for its home office and branch office. 2. The home office recorded sales of Rp490 million and cost of goods sold of Rp318.5 million, resulting in a gross profit of Rp171.5 million. Total operating expenses were Rp87.25 million, giving a net income of Rp84.25 million. 3. The branch office recorded sales of Rp160 million and cost of goods sold of Rp104 million, resulting in a gross profit of Rp56 million. Total operating expenses were Rp155.85 million, giving a net loss of Rp99.85 million.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    24 views9 pages

    Desi Novita E.S - 3184038

    Uploaded by

    Novita Sihotang
    1. The document shows accounting journal entries for PT Merdeka for its home office and branch office. 2. The home office recorded sales of Rp490 million and cost of goods sold of Rp318.5 million, resulting in a gross profit of Rp171.5 million. Total operating expenses were Rp87.25 million, giving a net income of Rp84.25 million. 3. The branch office recorded sales of Rp160 million and cost of goods sold of Rp104 million, resulting in a gross profit of Rp56 million. Total operating expenses were Rp155.85 million, giving a net loss of Rp99.85 million.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 9

    no keterangan

    1 investment in branch
    cash
    investment in branch
    clothes inventory
    investment in branch
    pants inventory
    2 investment in branch
    building
    akumulasi penyusutan gedung
    bo
    3 clothes inventory
    bo acc

    4 acc receivable
    sales
    cogs
    pants inventory
    5 pants inventory
    acc payable
    6 selling expense
    cash
    7 cash
    sales
    cogs
    clothes inventory
    8 administration expense
    cash
    9

    10 vehicle
    cash
    11
    12

    13 bo
    administratition expense
    14 advertising expense ho
    advertising expense bo
    cash
    15 salaries expense ho
    salaries expense bo
    cash
    PT.MERDEKA
    DESENTRALISASI

    home office
    no keterangan
    debet kredit
    Rp 50,000,000 1 cash
    Rp 50,000,000 ho acc
    Rp 80,000,000 clothes inventory
    Rp 80,000,000 ho acc
    Rp 40,000,000 pants inventory
    Rp 40,000,000 ho acc
    Rp 3,000,000,000 2 building
    Rp 3,000,000,000 ho acc
    Rp 300,000,000
    Rp 300,000,000
    Rp 100,000,000 3 clothes inventory
    Rp 100,000,000 acc payable
    investment in home
    clothes inventory
    Rp 350,000,000 4 acc receivable
    Rp 350,000,000 sales
    Rp 227,500,000 cogs
    Rp 227,500,000 pants inventory
    Rp 220,500,000 5 pants inventory
    Rp 220,500,000 acc payable
    Rp 16,500,000 6 selling expense
    Rp 16,500,000 cash
    Rp 140,000,000 7 cash
    Rp 140,000,000 sales
    Rp 91,000,000 cogs
    Rp 91,000,000 clothes inventory
    Rp 4,500,000 8 administration exp
    Rp 4,500,000 cash
    9 equipment
    cash
    Rp 125,000,000
    Rp 125,000,000
    11 selling exp (depretiation
    administration exp (depr
    accumulated depretiation of building
    12 selling exp (depretiation
    administration exp (depr
    accumulated depretiation of equipment
    Rp 750,000 13 administration exp
    Rp 750,000 ho
    Rp 12,000,000
    Rp 6,000,000
    Rp 18,000,000
    Rp 30,000,000
    Rp 25,000,000
    Rp 55,000,000
    branch office
    debet kredit
    Rp 50,000,000
    Rp 50,000,000
    Rp 80,000,000
    Rp 80,000,000
    Rp 40,000,000
    Rp 40,000,000
    Rp 3,000,000,000
    Rp 3,000,000,000

    Rp 200,000,000
    Rp 200,000,000
    Rp 100,000,000
    Rp 100,000,000
    Rp 60,000,000
    Rp 60,000,000
    Rp 39,000,000
    Rp 39,000,000
    Rp 60,000,000
    Rp 60,000,000
    Rp 2,500,000
    Rp 2,500,000
    Rp 100,000,000
    Rp 100,000,000
    Rp 65,000,000
    Rp 65,000,000
    Rp 2,000,000
    Rp 2,000,000
    Rp 6,000,000
    Rp 6,000,000

    Rp 90,000,000
    Rp 60,000,000
    d depretiation of building Rp 150,000,000
    Rp 300,000
    Rp 300,000
    d depretiation of equipment Rp 600,000
    Rp 750,000
    Rp 750,000
    PT MERDEKA
    INCOME STATEMENT
    31 DECEMBER 2020
    HOME OFFICE
    REVENUE:
    SALES 490000000
    COGS 318500000
    GROSS PROFIT 171500000

    OPERATING EXPENSE
    SELLING EXPENSE Rp 16,500,000
    ADMINISTRATION EXPENSE Rp 3,750,000
    ADVERTISING EXPENSE Rp 12,000,000
    SALARIES EXPENSE Rp 55,000,000
    TPTAL OPERATING EXPENSE Rp 87,250,000
    NET INCOME Rp 84,250,000
    PT MERDEKA
    INCOME STATEMENT
    31 DECEMBER 2020
    BRANCH OFFICE
    REVENUE:
    SALES 160000000
    COGS 104000000
    GROSS PROFIT 56000000

    OPERATING EXPENSE
    SELLING EXPENSE Rp 92,800,000
    ADMINISTRATION EXPENSE Rp 63,050,000
    ADVERTISING EXPENSE
    SALARIES EXPENSE
    TPTAL OPERATING EXPENSE Rp 155,850,000
    NET INCOME -Rp 99,850,000
    PT MERDEKA
    INCOME STATEMENT
    31 DECEMBER 2020
    GABUNGAN
    REVENUE:
    SALES 650000000
    COGS 422500000
    GROSS PROFIT 227500000

    OPERATING EXPENSE
    SELLING EXPENSE Rp 109,300,000
    ADMINISTRATION EXPENSE Rp 66,800,000
    ADVERTISING EXPENSE Rp 12,000,000
    SALARIES EXPENSE Rp 55,000,000
    TPTAL OPERATING EXPENSE Rp 243,100,000
    NET INCOME -Rp 15,600,000

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