g lema h e p eme rin ta h k ar e na ma s yarak at aka n l e b i h m akmur

G lema h e p eme rin ta h k ar e na ma s yarak at aka

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7 3 2 . P erusa h aan A dnanta mener i ma pendapatan b u nga wese l tagih seni l ai Rp3 0. 000 . 000 , 00 , 8 % d e n gan pe ri ode 5 tah u n s etia p I Apri l. Pa d a 3 1 D esember 2016 perusa h aan mengakui adanya pe nd a p atan bunga de ngan menjuma l de b it p i ut a n g bun ga d an mengkr edi t p e ndap atan b unga R p l. 800 . 000 , 00 . J ika perusahaan mengg u nakan juma l ba li k pa d a tangga l 2 Januari 20 1 7, j urna l saat menerima pendapatan bunga ta n gg al I April 2017 adala h . ... a . d e bi t Pendap a tan B unga d an kredit Kas Rp 2 .4 0 0 . 0 00 , 00 b . debit Ka s d a n kredit Pen d a p atan Bunga R p 2.4 0 0 . 00 0 , 00 c . debit Pend a patan B unga Rp 600 . 000 , 00 , P iu tang B unga R pl . 8 00.000 , 0 0, dan kredit Kas R p2.400 . 000,0 0 d . d ebit Pend a patan B unga Rp l.800.0 00 , 00 , Piutang Bunga Rp600.0 0 0 , 00 , d an kredi t Kas Rp2.400 . 000 , 00 e . d e b it Kas Rp2.400.000 , 00 serta kredi t piu tang bu nga Rpl. 8 0 0. 000 , 00 , d an Pe ndapata n Bunga Rp600.000 , 00 31 . Laporan arus kas merupakan l aporan y ang menggambarkan ... a . arus kas m asuk dan arus kas k e lu ar dalam suatu saa t tertentu b . aru s ka s ma s u k dan aru s kas keluar dalam suatu periode tert e ntu c . arus ka s pendapatan ma s uk dan arus b iaya k e lu ar da l a m suatu saat te rt e n tu d . arus ka s pendapa t an masuk d an arus b i aya kel u ar da l am suatu periode terte ntu e . aru s ka s m a s uk dan a ru s kas keluar pada satu keadaan tertentu 3 0 . Jik a p e ru s aha a n mel a kukan pembelian pera l a t a n kanto r senilai Rp2 . 500 . 00 0 secara tunai , yang di catat se b aga i p e rl e ngkapan kantor s ecara tunai o leh aku n tan perusahaan , maka jum al k oreksi y ang dibutu hk an ad a lah mende b it .... a . peral a t a n k a ntor dan mengkredit p e rlengk a p a n k a ntor Rpl2 . 500 . 0 00 , 0 0 b . perlen gka p a n k a ntor d a n men g kr e di t peralat a n k a ntor Rp 12 . 500.000 , 00 c . ka s dan men g kredit p e ral a tan k a nt o r Rp 1 2.500 . 000 , 00 d . ka s d a n m e n g kr e dit perl e ngkap a n kantor Rpl2.500.000 , 00 e . p e rlengk apa n ka ntor d a n men gkre di t kas Rpl2 . 500 . 000 , 00 29 . A d ira recorded journ a l entries for t h e pa y me n t of Rp50.00 0 . 000 , 00 of pr iv e , the Rp 32 . 000.000 , 00 inc r ease in acco u nt s recei v able for serv i ces ren d ered, an d t h e purchase of e q uipmen t for Rp 2 1.000 . 000 , 00. Wh at n e t effe c t d o t h e s e entrie s ha v e on owners ' eq ui ty ? a . Decrea s e ofR p 7 1. 000.000,00 . b . D ec r ease of Rp39.000 . 000 , 00 . c . D ec r ease of Rp l 8 . 00 0. 000 , 0 0 . b. In crea s e of R pl 1. 000 . 000 , 00 . a. In c r ea s e o f R pl 0 . 00.000 , 00 . downloaded from: ivanjoannes.wordpress.com
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8 3 6 . Ami ra Company p urc h ases e q ui p me n t for Rp2 4. 0 00 . 00 0 , 00 and supp l ies for Rp 7 .0 00.000 , 00 from And ira Com p a n y fo r Rp 3 1.000.000 , 00 c as h . T h e e nt r y for this t ra n s a c ti o n wi ll include. a. debi t t o E quipme n t Rp24.000 . 000,00 an d a d e bit t o Supp l i es Ex p e n se Rp 7. 000 . 00 0 , 00 fo r A nd ira b . c r e d it to Cas h Rp31.000 . 000 , 00 for An di ra c . cre d it to Acco u nts P ay abl e Rp 3 1 . 000 . 000 , 0 0 for Amira d . d eb i t to Equi p me nt Rp 2 4 . 000 .0 00 , 00 a n d a deb i t to S u pp li e s R p 7 . 000. 00 0 , 00 for Amira e . C r e d it to Acc ount R eceiva b le Rp3 l . OOO . O O O , OO for A m i ra 35. P e ru
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