Economic Growth and Unemployment Challenges A Recent Analysis

Economic Growth and Unemployment Challenges: A Recent Analysis Confectionery company berdikari Balance sheet No. accou nt 111 112 113 114 115 121 121.1 122 122.1 123 123.1 211 222 231 232 311 312 417 418 420 Account name Cash Trade receivables Sewing kit Obras kit Prepaid rent Sewing equipment Accumulated depreciation of sewing equipment Obrasion equipment Accumulated depreciation of ironing equipment Office building Accumulated depreciation of office building Accounts payable KMKP Loan M.Toha Capital Prive M.Toha sewing income Ironing revenue Salary and wage expenses Miscellaneous expenses Interest expense Debit 6.500.000 11.500.000 1.500.000 1.000.000 6.000.000 10.000.000 4.000.000 8.000.000 2.000.000 20.000.000 8.000.000 7.100.000 10.000.000 15.000.000 2.000.000 17.400.000 8.550.000 4.500.000 750.000 300.000 72.050.000 Adjustment data as of December 31, 2022 a. Sewing equipment remaining Rp. 300,000.00 b. Obras equipment remaining Rp. 400,000 c. One year's rent paid on May 1, 2004 d. Each year the sewing equipment is depreciated by 5% of the cost price e. f. g. h. Credit Each year the ironing equipment is depreciated by 10% of the cost price The office building was depreciated by 5% of cost price KMKP loan payable 2 Months interest @ 1% a month Accrued sewing income that has been completed Rp. 375,000 Requested: a. Make an adjustment journal! b. Make a 10-column spreadsheet! ANSWER: 1. Equipment used: Rp. 1,500,000.00 - Rp. 300,000.00 = Rp. 1,200,000.00 Adjustment Journal: Sewing equipment expenses Rp. 1,200,000.00 Sewing equipment Rp. 1,200,000.00 2. Equipment used: Rp. 1,000,000.00 - Rp. 400,000.00 = Rp. 600,000.00 Adjustment Journal: Embroidery equipment expenses Rp . 600,000.00 Obras equipment Rp . 600,000.00 3. What has been used = May 1, 1991 - December 31, 1991 = 8 months 8 / 12 x Rp. 6,000,000.00 = Rp. 4,000,000.00 Adjustment journal: 72.050.000 lOMoARcPSD|26370826 Rent expense Rp . 4,000,000.00 Prepaid rent Rp . 4,000,000.00 4. Depreciation : 5% x Rp. 10,000,000.00 = Rp. 500,000.00 Adjustment journal: Depreciation expense of sewing equipment Rp . 500,000.00 Accumulated depreciation of sewing equipment Rp . 500,000.00 5: 10% x Rp. 8,000,000.00 = Rp.800,000.00 Adjustment journal: Depreciation expense of ironing equipment Rp . 800,000.00 Accumulated depreciation of ironing equipment Rp . 800,000.00 6. Depreciation: 5% x Rp. 20,000,000.00 = Rp. 1,000,000.00 Adjustment journal: Building depreciation expense Rp. 1,000,000.00 Accumulated depreciation of building Rp. Interest : 1% x Rp. 10,000,000.00 = Rp. 100,000.00 2 Months: 2 x Rp. 100,000.00 = Rp. 200,000.00 Adjustment Journal: Interest Expense Rp . 200,000.00 Interest payable Rp . 200,000.00 8. Adjustment journal: Accounts ReceivableRp . 375,000.00 Sewing Revenue Rp. 375,000.00 1,000,000.00 7.