JURNAL

TRANSAKSI KANTOR PUSAT TRANSAKSI KANTOR

1 Branch 40,000 1 Cash

Cash 40,000 HO

2 Branch 30,000 2 Shipment from HO

Shipment to Branch 30,000 HO

3 A/R 190,000 3 A/R

Sales 190,000 Sales

4 Purchases 122,500 4 cash

A/P 122,500 HO

5 Cash 100,000 5 Purchases

A/R 100,000 A/P

6 A/P 80,000 6 A/P

Cash 80,000 Cash

7 Expenses 20,000 7 Equipment

Cash 20,000 cash

8 Branch 25,000 8 expense

A/R 25,000 cash

9 Dividend 10,000 depr exp

Cash 10,000 acc depr

depr exp 1,000 mech inve

Acc depr 1,000 inc summmary

inc. summary 20,000 prepaid exp

merch inven 20,000 expen

merch inven 40,000 exp

inc summary 40,000 accrued exp

prepaid expense 2,000

expense 2,000

expense 1,000
accrued exp 1,000
681,500 681,500
 BUKU BESAR
TRANSAKSI KANTOR CABANG CASH
145,000 145,000
40,000 1 40,000 105,000 1
40,000 5 100,000 205,000 4
6 80,000 125,000 6
Shipment from HO 30,000 7 20,000 105,000 7
30,000 9 10,000 95,000 9

50,000 RECEIVABLE
50,000 37,000 37,000
3 190,000 227,000 3
25,000 5 100,000 127,000 5
25,000 8 25,000 102,000 8

20,000 inventory
20,000 20,000 20,000
20,000 -
10,000 40,000 40,000
10,000
prepaid expense
Equipment 100,000 2,000 2,000
100,000
fixed aset
10,000 70,000 70,000 7
10,000
acum depre
500 8,000 8,000
500 1,000 9,000

20,000 BRANCH
inc summmary 20,000 40,500 40,500
1 40,000 80,500 1
prepaid exp 1,000 2 30,000 110,500 2
1,000 8 25,000 135,500 4

500 Acc Payable

accrued exp 500 9,000 9,000
4 122,500 131,500 6
307,000 307,000 6 80,000 51,500 5

other payable
10,000 10,000

Accrued Exp
 1,000 1,000

CAPITAL STOCK
250,000 250,000

RETA5NED EARNING
26,000 26,000

DIVIDEN
10,000 10,000
10,000 20,000

SALES
200,000 200,000
3 190,000 390,000 3

PURCHASES
205,000 205,000
4 122,500 327,500 5

SHIPMENT TO BRANCH
50,000 50,000
2 30,000 80,000 2

OPERATING EXP
25,500 25,500
7 20,000 45,500 7
2,000 43,500
1,000 44,500
ESAR TRIA
CASH HOME OFFICE
122,750 122,750 DR CR
40,000 162,750 Cash 95,000
25,000 187,750 Acc Receivable 102,000
10,000 177,750 Inventory 20,000
100,000 77,750 prepaid Exp 2,000
10,000 67,750 fixed aset 70,000
equipment
RECEIVABLE Accu. Depr 9,000
15,000 15,000 Branch 135,500
50,000 65,000 Acc payable 51,500
65,000 Other payable 10,000
65,000 Accrued Exp 1,000
Home Office
inventory capital stock 250,000
16,000 16,000 Retained earning 26,000
20,000 36,000 dividen 20,000
36,000 Sales 390,000
shipment from HO
prepaid expense Purchases 327,500
1,000 1,000 shipment from Branch 80,000
Operating exp 44,500
fixed aset Depreciation Expense 1,000
100,000 817,500 817,500

acum depre inventory (IS) 40,000

500 500 inventory (BS) 40,000

NET INCOME
HOME OFFICE RETAINED EARNING
40,500 40,500
40,000 80,500
30,000 110,500
25,000 135,500

Acc Payable
4,000 4,000
10,000 6,000
20,000 14,000

other payable
102,000 102,000

Accrued Exp
 500 500

CAPITAL STOCK

RETA5NED EARNING

DIVIDEN
-
-

SALES
81,750 81,750
50,000 131,750

PURCHASES
20,000 20,000
20,000 40,000

SHIPMENT TO HO
50,000 50,000
30,000 80,000

OPERATING EXP
4,500 4,500
10,000 14,500
1,000 13,500
500 14,000
 TRIAL BALANCE
BRANCH OFFICE ELIMINATE INCOME STATE RE STATE BALANCE SHEET
DR CR DR CR DR CR DR CR DR
67,750 162,750
65,000 167,000
16,000 36,000
1,000 3,000
100,000 170,000

500
135,500
14,000
102,000
500
135,500 135,500

26,000
20,000
131,750 521,750
80,000 80,000
40,000 367,500
80,000
14,000 58,500
500 1,500
384,250 384,250 215,500 215,500

20,000 60,000
20,000 60,000

118,250 118,250
124,250
581,750 581,750 144,250 144,250 562,750
 INCOME STATEMENT
BALANCE SHEET HOME OFFICE BRANCH OFFICE
CR
Sales 390,000

COGS
inventory 20,000 16,000
purchases 327,500 40,000
347,500 56,000
9,500 shipment 80,000 80,000
merchandise avaible for sale 267,500 136,000
65,500 merchandise inventory 31/12 40,000 20,000
112,000 COGS 227,500
1,500 gross profit 162,500
operating expense 45,500
250,000 own income/loss 117,000
branch gain 1,250
net income/loss 118,250

RETAINED EARNING
Retained Earning Awal 26,000
Home Office 135,500
Net Income/Loss 118,250 1,250
Dividen 20,000
Increase/Decrease in RE 98,250
Home Office Akhir 136,750
Retained Earning Akhir 124,250

124,250
562,750
MENT BALANCE SHEET
BRANCH OFFICE COMBINED HOME OFFICE
ASSETS
131,750 521,750 Cash 95,000
Acc Receivable 102,000
Inventory 40,000
36,000 prepaid Exp 2,000
367,500 fixed aset 70,000
Accu. Depr - 9,000
Branch 136,750
403,500
60,000 436,750
116,000 343,500 liabilities
15,750 178,250 Acc payable 51,500
14,500 60,000 Other payable 10,000
1,250 118,250 Accrued Exp 1,000
Home Office
SHE
capital stock 250,000
Retained earning 124,250
436,750
NING
ANCE SHEET
BRANCH OFFICE COMBINED

67,750 162,750
65,000 167,000
20,000 60,000
1,000 3,000
100,000 170,000
- 500 - 9,500

253,250 553,250

14,000 65,500
102,000 112,000
500 1,500
136,750

250,000
124,250
253,250 553,250
 HOME OFFICE BRANCH OFFICE
1 Brach 20,000,000 1 cash
cash 20,000,000 Home Office

2 Purchases
3 Branch 16,000,000 Cash
shipment to branch 16,000,000
3 shipment to HO
Home Office

4 Purchases
6 shipment to branch 1,000,000 cash
branch 1,000,000
5 cash
sales

6 Home Office
shipment to HO
8 cash 15,000,000
Branch 15,000,000 7 Salaries expense
utility expense
rent expense
miscellaneous exp
cash
10 merch. Inventory 80,000,000
income summary 80,000,000 8 Home Office
Cash

9 Salaries expense
salaries payable
depreciation exp
acum depre

10 merch. Inventory
income summary

sales
income summary

income summary
shipment to HO
Salaries expense
utility expense
rent expense
miscellaneous exp
depreciation exp

income summary
Home Office
BRANCH OFFICE
20,000,000
T
20,000,000
HOME OFFICE
10,000,000 DR CR
10,000,000 Cash 40,000
Acc Receivable 60,000
16,000,000 Merchandise Inventory 85,000
16,000,000 land 20,000
building-net 100,000
4,000,000 equipment-net 52,000
4,000,000 acum depr
branch 20,000
30,000,000 acc payable 50,000
30,000,000 salaries payable 4,000
home office
1,000,000 capital stock 200,000
1,000,000 retained earning 110,000
dividend 10,000
6,000,000 sales 229,000
1,000,000 shipment from ho
3,000,000 purchases 150,000
2,000,000 shipment to branch 15,000
12,000,000 salaries expense 43,000
utilities expense 6,000
15,000,000 depr exp - building 5,000
15,000,000 depr exp - equipment 8,000
depr exp
10,000,000 miscellaneous exp 8,000
10,000,000 rent expense
2,000,000 607,000 608,000
2,000,000
inventory (IS) 80,000
5,000,000 inventory (BS) 80,000
5,000,000
NET INCOME
30,000,000 RETAINED EARNING
30,000,000

29,000,000
15,000,000
6,000,000
1,000,000
3,000,000
 2,000,000
2,000,000

6,000,000
6,000,000
 TRIAL BALANCE
BRANCH OFFICE ELIMINATE INCOME STATE RE STATE BALANCE SHEET
DR CR DR CR DR CR DR CR DR
9,000

2,000
20,000

10,000
20,000 20,000

30,000
15,000 15,000
14,000
15,000
16,000
1,000

2,000
2,000
3,000

5,000 85,000
5,000
BALANCE SHEET
CR
 HOME OFICE BRANCH OFFICE

1 Equipment 400 2 Home office 1,480

Branch 400 A/R 1,480
3 Branch 630 4 Home office 396
Shipment to Branch 630 Shipment from HO 396
5 Branch 90
income 90

BRANCH OFFICE HOME OFFICE

12,024 400 1,480 14,220
630 396
90 12,344
12,344 14,220 14,220
12,744 12,744
 TRIAL BALANCE
HOME OFFICE BRANCH OFFICE ELIMINATE
DR CR DR CR DR CR
Cash 100,000 50,000
Acc Receivable 54,000 75,000
Notes Receivable 62,500 43,500
Inventory 50,000 15,000
fixed aset 200,000 50,000
Accu. Depr 20,000 50,000
Branch 112,000 112,000
Acc payable 45,000 4,000
Other payable 34,000 2,000
Home Office 112,000 112,000
capital stock 300,000
Retained earning 50,000
dividen 25,000
Sales 350,000 200,000
shipment from HO 75,000 75,000
Purchases 185,000 60,000
shipment from Branch 75,000 75,000
Sales Discount 5,000 1,000
Purchases Discount 2,700 7,500
Sales Retur& All 5,000 1,500
Purchasees Retur & All 6,300 2,500
Transportation in 7,500 2,500
Operating exp 77,000 4,500
883,000 883,000 378,000 378,000 187,000 187,000

inventory (IS) 30,000 20,000

inventory (BS) 30,000 20,000

NET INCOME
RETAINED EARNING
ANCE
INCOME STATE RE STATE BALANCE SHEET
DR CR DR CR DR CR
150,000
129,000
106,000
65,000
250,000
70,000

49,000
36,000

300,000
50,000
25,000
550,000

245,000

6,000
10,200
6,500
8,800
10,000
81,500

50,000
50,000

205,000 205,000
230,000 230,000
619,000 619,000 255,000 255,000 685,000 685,000
 INCOME STATEMENT
HOME OFFICE BRANCH OFFICE

Sales 350,000 200,000

sales discount 5,000 1,000
sales retur & all 5,000 1,500
net sales 340,000 197,500
COGS
merchandise inventory, beginning 50,000 15,000
purchases 185,000 60,000
purchases discount 2,700 7,500
purchases retur & all 6,300 2,500
net purchases 176,000 50,000
Transportation in 7,500 2,500
cost of purchases 183,500 52,500
shipment 75,000 75,000
108,500 127,500
merchandise avaible for sale 158,500 142,500
merchandise inventory 31/12 30,000 20,000
COGS 128,500 122,500
gross profit 211,500 75,000
operating expense 77,000 4,500
own income/loss 134,500 70,500
branch gain 70,500
net income/loss 205,000

RETAINED EARNING
Retained Earning Awal 50,000
Home Office 112,000
Net Income/Loss 205,000 70,500
Dividen 25,000
Increase/Decrease in RE 180,000
Home Office Akhir 182,500
Retained Earning Akhir 230,000
 BALANCE SHEET
COMBINED HOME OFFICE BRANCH OFFICE
ASSETS
550,000 Cash 100,000 50,000
6,000 Acc Receivable 54,000 75,000
6,500 notes receivable 62,500 43,500
537,500 Inventory 30,000 20,000
fixed aset 200,000 50,000
65,000 Accu. Depr - 20,000 - 50,000
245,000 Branch 182,500
10,200 609,000 188,500
8,800 liabilities
226,000 Acc payable 45,000 4,000
10,000 Other payable 34,000 2,000
Home Office 182,500
SHE
236,000 capital stock 300,000
301,000 Retained earning 230,000
50,000 609,000 188,500
251,000
286,500
81,500
205,000
ET
COMBINED

150,000
129,000
106,000
50,000
250,000
- 70,000

615,000

49,000
36,000

300,000
230,000
615,000