E13-12

2015 cash 600,000.00

warranty expense 45,000.00
warranty liability 45,000.00
sales revenue 600,000.00

warranty liability 17,000.00

cash, inventory, payroll 17,000.00
*misal terjadi pembengkakan
2016 warranty liability 28,000.00 warranty liability
laba ditahan 28,000.00 cash, inventory, payroll
warranty expense
cash, inventory, payroll

(a) cash 3,000,000 (b) cash

warranty expense 120,000 warranty expense
warranty liability 120,000 warranty liabillity
sales revenue 3,000,000 sales revenue
unearned warranty reven
warranty liability 30,000
cash, inventory, payroll 30,000 Pengkuan pendapatan tiap tahu
Unearned warranty revenue
warranty revenue
al terjadi pembengkakan 60,000.00
anty liability 28,000.00
cash, inventory, payroll 28,000.00
anty expense 15,000.00
cash, inventory, payroll 15,000.00

3,000,000 Cash
anty expense 120,000 Unearned warranty revenue
warranty liabillity 120,000
sales revenue 2,840,000 Cash
unearned warranty revenue 160,000 Warranty expense
warranty liability
kuan pendapatan tiap tahun. Contoh 3 tahun. Sales revenue
rned warranty revenue 53,333
warranty revenue 53,333
 160,000
160,000

2,840,000
120,000
120,000
2,840,000
Persediaan (sendok-Garpu) 7,920
Cash, pay 7,920

Cash 396,000
sales 396,000
Estimasi :
Harga pokok persediaan 3,960 Harga pokok
Persediaan 3,960 utang persediaan

Harga pokok persediaan 2,520 Utang persediaan

utang persediaan 2,520 Persediaan

Harga pokok persediaan

7,200 4,400 2,520 utang persediaan
 6,480
utang persediaan 6,480

ang persediaan 3,960

Persediaan 3,960

ga pokok persediaan 2,520

utang persediaan 2,520
S13-8
Persediaan 60,000
Kas 60,000
Kas 1,800,000
Pendapatan 1,800,000

Harga Pokok persediaan 34,500 57,600

Persediaan 34,500

Harga Pokok persediaan 23,100 34,500

Utang persediaan 23,100 23,100