PT. MAJU MUNDUR PT.

ANGIN RIBUT Nilai Wajar

KETERANGAN
ASSET
CASH 168,750,000 101,250,000 168,750,000
ACCOUNT RECEIVABLE 303,750,000 202,500,000 292,500,000
MERCHANDISE INVENTORY 135,000,000 94,500,000 157,500,000
SUPPLIES 22,500,000 13,500,000 22,500,000
PREPAID RENT 11,250,000 6,750,000 11,250,000
MACHINE 111,250,000 67,500,000 111,250,000
BUILDING 216,000,000 135,000,000 247,500,000
TOTAL ASSETS 968,500,000 621,000,000 1,011,250,000

LIABILITIES AND EQUITY

ACCOUNT PAYABLE 112,500,000 76,500,000 112,500,000
SALARY PAYABLE 100,000,000 49,500,000 100,000,000
RENT PAYABLE 39,150,000 17,100,000 39,150,000
CAPITAL STOCK 337,500,000 202,500,000 337,500,000
PAID IN CAPITAL (AGIO) 135,000,000 101,250,000 135,000,000
RETAINED EARNING 244,350,000 174,150,000 244,350,000
TOTAL LIABILITIES AND EQUITY 968,500,000 621,000,000 968,500,000

JURNAL KOREKSI
PT.MAJU MUNDUR
Marchandise inventory 21,500,000
Building 31,500,000
A/R 11,250,000
Laba Ditahan 42,750,000

PT.ANGIN RIBUT
Kas 11,250,000
Persediaan 29,250,000
A/P 9,000,000
Machine 3,750,000
Laba Ditahan 47,750,000
Nilai Wajar

112,500,000
202,500,000
123,750,000
13,500,000
6,750,000
63,750,000
135,000,000
657,750,000

67,500,000
49,500,000
17,100,000
202,500,000
101,250,000
174,150,000
612,000,000