Soal - Home Office Vs Branch (40%) : Total Informasi Tambahan [PDF]

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Soal - Home Office vs Branch (40%) PT D'Jintan di Jakarta mempunyai Kantor Cabang di Medan sebagai kantor wilayah pemasaran yang membawahi Sumatra Utara. Berikut ini adalah Trial Balance untuk Kantor Pusat dan Cabang pada tanggal 31 Desember 2013



Accounts Cash & Bank Account Receivable Inventory Inventory - From Home Office Land Building & Equipment Investment in Branch Cost of Goods Sold Depreciation Expenses Other Expenses Devidend Accumulated Depreciation Accounts Payable Bond Payable Mortgage Payable Capital Stock Retained Earning Home Office - before closing balance Unrealized Intercompany Profit Sales Branch Profit Realized Profit Fr.Shipment to Branch



Home Office Debit Credit 6,960,000 20,088,000 7,200,000



Branch Debit Credit 2,640,000 3,240,000 384,000 ? 11,800,000 9,600,000



36,000,000 19,200,000 20,640,000 16,800,000 2,400,000 1,680,000 840,000



7,200,000 1,200,000 1,080,000 12,000,000 19,200,000 9,600,000



6,000,000 2,568,000 6,480,000



48,000,000 13,200,000 9,400,000 ? 21,600,000 ? ?



15,720,000



Total Informasi Tambahan: a. Pada tanggal 31 Desember 2012, Inventory from Home Office Rp 720.000 (Cost Rp 480.000) b. Sepanjang tahun 2013, Kantor Pusat mengirimkan Inventory ke Kantor Cabang dengan harga Faktur Rp 5.088.000 (Cost Rp 3.360.000) c. Pada tanggal 31 Desember 2013, Inventory from Home Office Rp 3.024.000 (Cost Rp 2.520.000) d. Pada akhir bulan Desember 2013, Kantor Pusat mengirimkan uang melalui transfer Bank sebesar Rp 5 juta ke Cabang dan Cabang menerimanya di Bank pada awal bulan Januari 2014 Diminta 1. Hitunglah Inventory Fr. Home Office, Unrealized Intercompany Profit, Branch Profit & Realized Profit Fr.Shipment to Branch per 31 Desember 2013 2. Buatlah ayat jurnal eliminasi yang diperlukan untuk membuat Working Paper tahun 2013 2. Buatlah Working Paper Home Office & Branch Semarang untuk tahun yang berakhir 31 Desember 2013



Type A Jawab Soal 1 Account



Home Office



Income Statement Sales Branch Profit Realized Profit Fr.Shipment to Branch Credits Cost of Goods Sold Depreciation Expenses Other Expenses Debits Net Income Retained Earning Statement Retained Earning 01/01/2013 Home Office - before closing balance Devidend Net Income Retained Earning 31/12/2013 Balance Sheet Cash Account Receivable Inventory Inventory - From Home Office



21,600,000 6,240,000 1,464,000 29,304,000 16,800,000 2,400,000 1,680,000 20,880,000 8,424,000



Elimination



Branch



Dr



Cr



15,720,000 b c



6,240,000 1,464,000



15,720,000 7,200,000 1,200,000 1,080,000 9,480,000 6,240,000



c



1,464,000



a



5,000,000



13,200,000 9,400,000 (840,000) 8,424,000 20,784,000 6,960,000 20,088,000 7,200,000



b



14,400,000



a



5,000,000



e



2,520,000



6,240,000 15,640,000 2,640,000 3,240,000 384,000 3,024,000



d e



Land Building & Equipment Investment in Branch Debits Accumulated Depreciation Accounts Payable Bond Payable Mortgage Payable Unrealized Intercompany Profit Capital Stock Retained Earning 31/12/2013



36,000,000 19,200,000 20,640,000 110,088,000 12,000,000 19,200,000 9,600,000



504,000 2,520,000



11,800,000 9,600,000 b



20,640,000



30,688,000 6,000,000 2,568,000 6,480,000



Credits



504,000 48,000,000 20,784,000 110,088,000



d



15,640,000 30,688,000



504,000



30,128,000



a = Eliminasi Kantor Pusat vs Kantor Cabang b = Realisasi Laba yg berasal dr Pengiriman & Persediaan Awal c = Eliminasi Laba yg ada di Persediaan Akhir d = Reklasifikasi Branch 720,000 5,088,000 5,808,000 (3,024,000) 2,784,000



S.Awal Beli S.Akhir COGS



Cost 480,000 3,360,000 3,840,000 (2,520,000) 1,320,000



Jurnal a Cash



5,000,000 Home Office



5,000,000



b Branch Profit Home Office - before closing balance Investment in Branch



6,240,000 14,400,000



c Realized Profit Fr.Shipment to Branch Cost of Goods Sold



1,464,000



d Unrealized Intercompany Profit Inventory - From Home Office



504,000



e Inventory



20,640,000



1,464,000



504,000



2,520,000 Inventory - From Home Office



2,520,000



Selisih 240,000 1,728,000 1,968,000 (504,000) 1,464,000



30,128,000



Gabungan 37,320,000 37,320,000 22,536,000 3,600,000 2,760,000 28,896,000 8,424,000 13,200,000 (840,000) 8,424,000 20,784,000 14,600,000 23,328,000 10,104,000 47,800,000 28,800,000 124,632,000 18,000,000 21,768,000 9,600,000 6,480,000 48,000,000 20,784,000 124,632,000