CASE 1 – Transaksi Pusat Cabang

Kantor Pusat Kantor Cabang

No Akun Debit Kredit No Akun Debit Kredit
a Kantor Cabang 2.125 a Pengiriman barang 2.125
dari pusat
Pengiriman barang 1.700 Kantor pusat 2.125
ke cabang
Laba belum 425
terealisasi
b No entry b Pembelian 4.400
Utang dagang 4.400
c No entry c Kas 3.000
Piutang dagang 4.000
Penjualan 7.000
d No entry d Beban gaji dan upah 600
Beban iklan 200
Beban air, listrik, telp 800
Kas 1.600
e Kantor cabang 320 e Beban depresiasi 320
Akum. penyusutan 320 Kantor pusat 320
Ikhtisar laba/rugi 1.100
Persediaan awal 1.100
Persediaan akhir 2.300
Ikhtisar laba/rugi 2.300
Jurnal Penutup
1 1 Penjualan 7.000
Ikhtisar laba/rugi 7.000
2 2 Ikhtisar laba/rugi 1.920
Beban gaji dan 600
upah
Beban iklan 200
Beban air, listrik, 800
telp
Beban depresiasi 320
3 Kantor cabang 3.880 3 Ikhtisar laba/rugi 3.880
 Pendapatan 3.880 Kantor pusat 3.880
cabang
Laba belum 225
terealisasi
Pendapata 225
cabang
Pendapatan cabang 4.105
Ikhtisar laba/rugi 4.105

Perhitungan laba terealisasi :

Nilai persediaan Nilai asli (cost) Adjustment (margin)
Persediaan awal 500 400 100
Pengiriman dari pusat 2.125 1.700 425
Persediaan akhir (1.500) (1.200) (300)
Total 1.125 900 225

CASE 2 – Workpaper Home Office and Branch

1) Inventory from HO & Unrealized intercompany transaction
Nilai persediaan Nilai asli (cost) Adjustment (margin)
Persediaan awal 25.000 20.000 5.000
Pengiriman dari pusat 105.000 85.000 20.000
Persediaan akhir (21.500) (17.500) (4.000)
Total 108.500 87.500 21.000
Unrealized profit = 5.000 + 20.000 = 25.000
Realized profit = 21.000

Branch income
Sales 295.500
Cost of Good Sold (147.500)
Gross profit 148.000
Selling expense (23.500)
Operating expense (83.000)
Depreciation expense (7.500)
Net income Branch 34.000
2) Jurnal eliminasi
a) Eliminasi akun “Income from Branch”
Income from Branch 55.000
Investment in AMBON Branch 34.000
Unrealized profit 21.000
b) Eliminasi Unrealized profit pada pengiriman pusat
Unrealized profit 20.000
Cost of good sold 20.000
c) Eliminasi unrealized profit dalam ending inventory
Cost of Good Sold 4.000
Inventory from HO 4.000
d) Eliminasi unrealized profit pada beginning incentory
Unrealized profit 5.000
Cost of Good Sold 5.000
e) Eliminasi akun resiprokal Home Office dan Branch
Home office-preclosing balance 95.000
Branch 95.000
 PT SUNSHINE AND BRANCH
CONSOLIDATED WORKING PAPERS
For The Period Ended, 31 Jan
2021
PT Ambon Adjustment & Elimination
Consolidated
Sunshine Branch Dr Cr
Income statement and RE statement
Sales 395.000 295.500 690.500
Branch income 55.000 a 55.000 -
Total revenues 450.000 295.500 690.500
Cost of goods sold (162.500) (147.500) c 4.000 b&d 25.000 (289.000)
Gross Profit 287.500 148.000 401.500
Selling expense (27.500) (23.500) (51.000)
Operation expense (183.000) (83.000) (266.000)
Depreciation expense (10.000) (7.500) (17.500)
Net income 67.000 34.000 67.000
Retained earnings, 1 Jan 85.000 85.000
Dividend (40.000) (40.000)
HO pre clossing 95.000 e 95.000 -
Retained earnings, 31 Des 112.000 112.000
HO post closing 129.000

Balance Sheet
Assets
Cash 55.000 32.000 87.000
A/R 92.000 54.000 146.000
Inventory 72.000 21.500 93.500
Inventory - from HO - 5.000 c 4.000 1.000
Land 105.000 80.500 185.500
PPE 202.500 120.000 322.500
Investment in AMBON Branch 129.000 - a&e 129.000 -
Accum depr PPE (67.500) (36.000) (103.500)
Unrealized profit inventory (4.000) b&d 25.000 a 21.000 -
Total Asset 584.000 277.000 732.000

LIABILITY AND EQUITY :

Account payable 98.000 44.000 142.000
Bond payable 59.000 67.500 126.500
Mortgage payable 70.000 36.500 106.500
Capital stock 245.000 - 245.000
HO Post closing - 129.000 -
Retained earnings 112.000 - 112.000
Total Liability and Equity 584.000 277.000 179.000 179.000 732.000

3) Kertas kerja