SOAL PRAKTIKUM MANUFAKTUR

LATIHAN BUKU HUP BAB 5 SOAL B.2 (HAL. 102-103)

PABRIK KERUDUNG CANTIK

Dari data diatas buatlah :

1 Adjustment Journal
2 WorkSheet
3 Cost of Good Manufactured Statement
4 Profit and Loss Statement
5 Capital Statement
6 Balance Sheets
7 Closing Journal
8 Closing Balance

"PABRIK KERUDUNG CANTIK"

CHART OF ACCOUNT

KODE NAMA AKUN KODE NAMA AKUN

111 Cash In Bank 412 Sales Advance
112 Account Receivable 413 Sales Discount
113 Manufacure Supplies 511 Purchase
114 Office Supplies 512 Purchase Advance
115 Prepaid Rent 513 Purchase Discount
116 Raw Materials Inventory 514 Purchase Return
117 Work in Process Inventory 515 Freight Paid Expense
118 Finished Goods Inventory 611 Manufacture Elec Expense
121 Manufacure Equipment 612 Office Electricity Expense
122 Manufacure Equip Accum Depr 613 Manufactr Telp & Internet Exp
123 Office Equipment 614 Office Telp & Internet Expense
124 Office Equipment Accum Depr 615 Wages & Salarie Exp- Production
211 Account Payable 616 Wages & Salarie Exp- Marketing
212 VAT In 617 Wages & Salarie Exp-
213 VAT Out 618 Administration
Office Supplies Expense
214 Wages & Salaries Liability 619 Manufacture Supplies Expense
311 Yanti Capital 620 Manufacure Equip Depr Expense
312 Income Summary 621 Office Equip Depr Expense
313 Production Summary 622 Insurance Expense
411 Sales 623 Rent Expense
 "PABRIK KERUDUNG CANTIK"
ADJUSTMENT JOURNAL
per 31 Mei 2016

DOC. POS DEBIT CREDIT

DATE DESCRIPTION
NO REF Rp Rp
2016
Mei 31 01 Production Summary 313 43,750,000
Raw Materials Inventory 116 25,000,000
Work in Process Inventory 117 18,750,000
Raw Materials Inventory 116 21,000,000
Work in Process Inventory 117 19,250,000
Production Summary 313 40,250,000
Income Summary 312 25,000,000
Finished Goods Inventory 118 25,000,000
Finished Goods Inventory 118 22,000,000
Income Summary 312 22,000,000

31 02 Wages & Salaries Expense - Production 615 15,000,000

Wages & Salaries Expense - Marketing 616 13,000,000
Wages & Salaries Expense - Administration 617 12,000,000
Wages & Salaries Liability 214 40,000,000

31 03 Freight Paid Expense 515 15,000,000

Cash In Bank 111 15,000,000

31 04 Office Supplies Expense 618 2,500,000

Office Supplies 114 2,500,000
Manufacture Supplies Expense 619 3,500,000
Manufacture Supplies 113 3,500,000

31 05 Office Equip Depr Expense 621 200,000

Office Equipment Accum Depr 124 200,000
Manufacure Equip Depr Expense 620 300,000
Manufacture Equipment Accum Depr 122 300,000

31 06 Insurance Expense 622 1,500,000

Cash In Bank 111 1,500,000

31 07 Rent Expense 623 2,500,000

Prepaid Rent 115 2,500,000

JUMLAH 196,500,000 196,500,000

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 "PABRIK KERUDUNG CANTIK"
WORKSHEET
per 31 Mei 2016

Trial Balance Adjustment Entries Trial Balance After AJP Cost of Good Manufactred Income Statement Balance Sheet
Acc
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
No
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

111 Cash In Bank 103,358,750 16,500,000 86,858,750 86,858,750

112 Account Receivable 38,500,000 38,500,000 38,500,000

113 Manufacure Supplies 5,500,000 3,500,000 2,000,000 2,000,000

114 Office Supplies 3,500,000 2,500,000 1,000,000 1,000,000

115 Prepaid Rent 60,000,000 2,500,000 57,500,000 57,500,000

117 Raw Materials Inventory 25,000,000 21,000,000 25,000,000 21,000,000 21,000,000

118 Work in Process Inventory 18,750,000 19,250,000 18,750,000 19,250,000 19,250,000

119 Finished Goods Inventory 25,000,000 22,000,000 25,000,000 22,000,000 22,000,000

121 Manufacure Equipment 27,500,000 27,500,000 27,500,000

122 Manufacure Equip Accum Depr 300,000 300,000 300,000

123 Office Equipment 15,000,000 15,000,000 15,000,000

124 Office Equipment Accum Depr 200,000 200,000 200,000

23,100,000 23,100,000 23,100,000
211 Account Payable
212 VAT In 32,225,000 32,225,000 32,225,000
12,775,000 12,775,000 12,775,000
213 VAT Out
214 Wages & Salaries Liability 40,000,000 40,000,000 40,000,000
450,000,000 450,000,000 450,000,000
311 Yanti Capital
312 Income Summary 25,000,000 22,000,000 25,000,000 22,000,000 25,000,000 22,000,000

313 Production Summary 43,750,000 40,250,000 43,750,000 40,250,000 43,750,000 40,250,000 =

196,500,000 196,500,000 196,500,000
411 Sales
5,000,000 5,000,000 5,000,000
412 Sales Advance
 Trial Balance Adjustment Entries Trial Balance After AJP Cost of Good Manufactred Income Statement Balance Sheet
Acc
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
No
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

413 Sales Discount 1,910,000 1,910,000 1,910,000

511 Purchase 332,250,000 332,250,000 332,250,000

512 Purchase Advance

5,618,750 5,618,750 5,618,750
513 Purchase Discount
10,000,000 10,000,000 10,000,000
514 Purchase Return
515 Freight Paid Expense 15,000,000 15,000,000 15,000,000

611 Manufacture Elec Expense 9,500,000 9,500,000 9,500,000

612 Office Electricity Expense 1,500,000 1,500,000 1,500,000

613 Manufactr Telp & Internet Exp 1,750,000 1,750,000 1,750,000

614 Office Telp & Internet Expense 1,750,000 1,750,000 1,750,000

Wages & Salarie Exp- Production 15,000,000 15,000,000 15,000,000
615
Wages & Salarie Exp- Marketing 13,000,000 13,000,000 13,000,000
616
Wages & Salarie Exp- Administration
12,000,000 12,000,000 12,000,000
617
Office Supplies Expense 2,500,000 2,500,000 2,500,000
618
Manufacture Supplies Expense 3,500,000 3,500,000 3,500,000
619
620 Manufacure Equip Depr Exp 300,000 300,000 300,000

621 Office Equip Depr Expense 200,000 200,000 200,000

622 Insurance Expense 1,500,000 1,500,000 1,500,000

623 Rent Expense 2,500,000 2,500,000 2,500,000

TOTAL 702,993,750 702,993,750 196,500,000 196,500,000 805,743,750 805,743,750 421,050,000 55,868,750

Cost of Good Manufacture 365,181,250 365,181,250
421,050,000 421,050,000 427,041,250 223,500,000 322,833,750 526,375,000
Net Loss (Rugi Bersih) 203,541,250 203,541,250
 Trial Balance Adjustment Entries Trial Balance After AJP Cost of Good Manufactred Income Statement Balance Sheet
Acc
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
No
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
427,041,250 427,041,250 526,375,000 526,375,000

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MS "PABRIK KERUDUNG CANTIK "
COST OF GOOD MANUFACTURED STATEMENT
per 31 MEI 2016

KETERANGAN Rp Rp Rp
RAW MATERIAL INVENTORY
Raw Material Inventory Beginning 25,000,000
Purchase 332,250,000
Purchase Discount (5,618,750)
Purchase Return (10,000,000)
Freight Paid Expense 15,000,000 +
Net Purchase 331,631,250 +
356,631,250
Raw Material Inventory Ending 21,000,000 -
Raw Material Inventory 335,631,250
Wages & Salarie Expense - Production 15,000,000

OVERHEAD COST
Manufacture Electricity Expense 9,500,000
Manufacture Telp & Internet Expense 1,750,000
Manufacture Supplies Expense 3,500,000
Manufacture Equipment Depr. Expense 300,000 +
Overhead Cost 15,050,000 +

Manufacture Cost 365,681,250

Work in Process Inventory Beginning 18,750,000 +
Production Cost 384,431,250
Work in Process Inventory Ending 19,250,000 -

COST OF GOOD MANUFACTURED 365,181,250

 "PABRIK KERUDUNG CANTIK"
PROFIT AND LOST STATEMENT
per 31 MEI 2016

KETERANGAN Rp Rp
REVENUE
Sales 196,500,000
Sales Advance 5,000,000
Sales Discount (1,910,000) +
Net Sales 199,590,000

COST OF GOOD SOLD

Finished Good Inventory Beginning 25,000,000
Cost of Good Manufacture 365,181,250 +
Finished Good Inventory Sale 390,181,250
Finished Good Inventory Ending 22,000,000 -
COST OF GOOD SOLD 368,181,250 -
GROSS LOSS 168,591,250

PERIOD COST
Office Electricity Expense 1,500,000
Office Telp & Internet Expense 1,750,000
Wages & Salarie Expense- Marketing 13,000,000
Wages & Salarie Expense- Administration 12,000,000
Office Supplies Expense 2,500,000
Office Equipment Depr Expense 200,000
Insurance Expense 1,500,000
Rent Expense 2,500,000
Sub Total 34,950,000 -
NET LOSS 203,541,250
203,541,250
407,082,500
 "PABRIK KERUDUNG CANTIK"
CAPITAL STATEMENT
per 31 MEI 2016

BALANCE
DESCRIPTION
Rp Rp
Beginning Capital 450,000,000

Add
Net Loss 203,541,250

Ending Capital 246,458,750

-203541250
 " PABRIK KERUDUNG CANTIK"
BALANCE SHEET
per 31 MEI 2016

ASSETS LIABILITY AND EQUITY

BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash In Bank 86,858,750 Account Payable 23,100,000
Account Receivable 38,500,000 VAT In (32,225,000)
Manufacure Supplies 2,000,000 VAT Out 12,775,000
Office Supplies 1,000,000 Wages & Salaries Liability 40,000,000
Prepaid Rent 57,500,000 Total Current Liabilities 43,650,000
Raw Materials Inventory 21,000,000
Work in Process Inventory 19,250,000 Equity
Finished Goods Inventory 22,000,000 Yanti Capital 246,458,750
Total Current Assets 248,108,750 Total Equity 246,458,750

Fixed Assets
Manufacure Equipment 27,500,000
Manufacure Equip Accum Depr - 300,000
Office Equipment 15,000,000
Office Equipment Accum Depr - 200,000
Total Fixed Assets 42,000,000

TOTAL ASSETS 290,108,750 TOTAL LIABILITIES & EQUITY 290,108,750

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 "PABRIK KERUDUNG CANTIK"
CLOSING JOURNAL
per 31 MEI 2016

POS DEBIT CREDIT

DATE DESCRIPTION
REFF Rp Rp
Dec 31 Production Summary 313 361,681,250
Purchase Discount 513 5,618,750
Purchase Return 514 10,000,000
Purchase 511 332,250,000
Freight Paid Expense 515 15,000,000
Manufacture Elec Expense 611 9,500,000
Manufactr Telp & Internet Exp 613 1,750,000
Wages & Salarie Exp- Production 615 15,000,000
Manufacture Supplies Expense 619 3,500,000
Manufacure Equip Depr Exp 620 300,000

31 Sales 411 196,500,000

Sales Advance 412 5,000,000
Sales Discount 413 1,910,000
Income Summary 312 199,590,000

31 Income Summary 312 403,131,250

Office Electricity Expense 612 1,500,000
Office Telp & Internet Expense 614 1,750,000
Wages & Salarie Exp- Marketing 616 13,000,000
Wages & Salarie Exp- Administration 617 12,000,000
Office Supplies Expense 618 2,500,000
Office Equip Depr Expense 621 200,000
Insurance Expense 622 1,500,000
Rent Expense 623 2,500,000
Cost of Good Sold 510 368,181,250

31 Yanti Capital 312 203,541,250

Income Summary 311 203,541,250

31 Income Summary 312 365,181,250

Production Summary 313 365,181,250

JUMLAH 1,550,653,750 1,550,653,750

 "PABRIK KERUDUNG CANTIK"
CLOSING BALANCE
per 31 MEI 2016

DEBIT CREDIT
ACCOUNT ACCOUNT NAME
Rp Rp
111 Cash In Bank 86,858,750
112 Account Receivable 38,500,000
113 Manufacure Supplies 2,000,000
114 Office Supplies 1,000,000
115 Prepaid Rent 57,500,000
117 Raw Materials Inventory 21,000,000
118 Work in Process Inventory 19,250,000
119 Finished Goods Inventory 22,000,000
121 Manufacure Equipment 27,500,000
122 Manufacure Equip Accum Depr 300,000
123 Office Equipment 15,000,000
124 Office Equipment Accum Depr 200,000
211 Account Payable 23,100,000
212 VAT In 32,225,000
213 VAT Out 12,775,000
214 Wages & Salaries Liability 40,000,000
311 Yanti Capital 246,458,750

JUMLAH 322,833,750 322,833,750