Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
SALES
INVENTORY ENDING
PURCHASE
SHIPMENT FROM HO
EXPENSE
INVENTORY BEGINING
INCOME SUMMARY
INCOME SUMMARY
HOME OFFICE
60,000
20,000
11,000
19,200
12,000
30,000
7,800
7,800
7,800
BRANCH
INCOME FROM BRANCH
7,800
UNREALIZED INCOME
INCOME FROM BRANCH
4,400
7,800
4,400
SALES
SHIPMENT TO BRANCH
INVENTORY ENDING
PURCHASE
EXPENSE
INVENTORY BEGINING
INCOME SUMMARY
120,000
16,000
40,000
70,000
28,000
40,000
38,000
BRANCH
INCOME FROM BRANCH
7,800
UNREALIZED INCOME
INCOME FROM BRANCH
4,400
7,800
4,400
12,200
INCOME SUMMARY
RETAINED EARNING
50,200
12,200
50,200
40,000
70,000
(16,000)
94,000
(40,000)
UNREALIZED
7,200
terealisasi
4,400
2,800
120,000
(20000*0,84)-(20000*0
unrealized akhir
12,200
132,200
54,000
78,200
28,000
50,200
SALES
INCOME FROM BRANCH
TOTAL REVENUE
LESS COGS
BEGINING INVENTORY
PURCHASE
SHIPMENT FROM HO
SHIPMENT TO BRANCH
AVAILABLE FOR SALE
LESS
ENDING INVENTORY
COGS
GROSS INCOME
EXPENSE
NET INCOME
300,000
250,000
400,000
110,900
PURCHASE
BEGINING INVENTORY
EXPENSE
INCOME SUMMARY
1,000,000
60,900
20,000
(20,000)
BRANCH DUBLIN
BRANCH RADFORD
BRANCH BLACKBURG
INCOME FROM BRANCH
19,000
21,700
57,500
93,800
98,200
93,800
192,000
INCOME SUMMARY
RETAINED EARNING
172,000
192,000
172,000
3 BALANCED
CASH
MI
OTHER ASET
PLANT ASET NET
BRANCH DUBLIN
BRANCH RADFORD
BRANCH BLACKBURG
NERACA SALDO
42,000
110,900
45,100
200,000
59,000
113,700
107,500
TOTAL
678,200
ACC PAYABLE
LOADING INVENTORY
CAP STOCK
RETAINED EARNING
46,900
9,300
400,000
222,000
TOTAL
678,200
60,900
1,000,000
(300,000)
(250,000)
(400,000)
110,900
(110,900)
-
DUBLIN
410,000
410,000
RADFORD
348,000
348,000
BLACKBURG
37,400
330,000
367,400
33,000
275,000
308,000
18,700
440,000
458,700
(26,400)
341,000
(29,700)
278,300
(46,200)
412,500
550,000
550,000
69,000
(50,000)
69,700
(48,000)
137,500
(80,000)
19,000
21,700
57,500
89,100
8,100
UNREALIZED
8,100
(37400+33000+18700)-(37400+33000+18700)/1,1
103,100
93,800
95,000
9,300
(330000+275000+440000)-(330000+275000+440000)/1,1
(26400+29700+46200)-(26400+29700+46200)/1,1
192,000
192,000
192,000
(20,000)
172,000
400+33000+18700)/1,1
(330000+275000+440000)/1,1
400+29700+46200)/1,1
95,000
REFF
HOME OFFICE
SALES
INCOME FROM BRANCH
TOTAL REVENUE
1,650,000
218,000
1,868,000
BRANCH
800,000
800,000
LESS-COGS
BEG INVENTORY
PURCHASE
SHIPMENT TO BRANCH A
SHIPMENT FROM HO
GOODS AVAILABLE FORSALE
ENDING INVENTORY
COGS
250,000
800,000
(200,000)
850,000
(200,000)
650,000
104,000
120,000
240,000
464,000
(114,000)
350,000
1,218,000
(700,000)
450,000
(270,000)
NET INCOME
518,000
180,000
RE BEGINING
HOME OFFICE PREECLOSING
add
NET INCOME
LESS
DEVIDEN
RE ENDING/ HOME OFFICE ENDING
132,000
518,000
(400,000)
250,000
250,000
180,000
430,000
CASH
AR
MI
UNREALIZED PROFIT
66,000
320,000
200,000
(16,000)
56,000
180,000
114,000
-
PLANT ASET
BRANCH A
800,000
430,000
200,000
-
1,800,000
550,000
400,000
150,000
1,000,000
250,000
80,000
40,000
-
GROOS PROFIT
DEPRE EXP
OPER EXPENSE
TOTAL
ACC PAYABLE
OTHER LIABILITIES
CAP STOCK
RETAINED EARNING
HOME OFFICE
TOTAL
430,000
1,800,000
550,000
ELIMINASI
debit
kredit
KONSOLIDASI
218,000
14,000
200,000
240,000
16,000
340,000
920,000
1,260,000
(298,000)
962,000
1,488,000
(970,000)
518,000
132,000
518,000
(400,000)
250,000
250,000
40,000
14,000
SHIPMENT TO BRANCH
UNREALIZED
SHIPMENT FROM HO
UNREALIZED
COGS (BEG INVENTORY)
2,450,000
2,450,000
16,000
38,000
180,000
250,000
122,000
500,000
298,000
1,000,000
1,920,000
480,000
190,000
1,000,000
250,000
738,000
738,000
1,920,000
UNRAELIZED
218,000
180,000
38000
200000
40000
240000
16000
16000
14000
INVENTORY)
14000
250,000
250,000
14000
inventor
84000-84000/1,2
40000
ship fr
240000-240000/1,2
16000
ENDING
38000
No
1
HO
AR
770,000
SALES
SHIPMENT FROM HO
770,000
BRANCH
SHIPMENT TO BRANCH
UNRELAIZE GAIN
330,000
PURCHASE
AP
500,000
CASH
980,000
AR
300,000
30,000
PURCHASE
500,000
AR
BRANCH
CASH
680,000
300,000
HO
AP
515,000
CASH
EXPENSE
CASH
515,000
200,000
EXPENSE
200,000
DEPRE EXPENSE
ACC DEPREC
40,000
EXPENSE
BRANCH
20,000
DEPRE EXPENSE
40,000
HO
20,000
MI-ENDING
I/S
110,000
IS
150,000
MI-BEGINING
AP
MI
110,000
IS
150,000
TRIAL BALANCE
CASH
AR
MI
PLANT ASET-NET
BRANCH
PURCHASE
HOME OFFICE
335,000
190,000
110,000
410,000
290,000
500,000
DEPRE EXPENSE
EXPENSE
SHIPMENT FROM HO
40,000
220,000
TOTAL DEBIT
2,095,000
ACC PAYABLE
OTHER LIABILITIES
UNREALIZED PROFIT-BRANCH INV
HOME OFFICE
CAP STOCK
RETAINED EARNING
SALES
SHIPMENT TO BRANCH
IS
30,000
30,000
35,000
800,000
170,000
770,000
300,000
(40,000)
TOTAL
LABA DARI
BRANCH
HO
BRANCH
INCOME FROM BRANCH
UNREALIZED GAIN
INCOME FROM BRANCH
2,095,000
35,000
35,000
30,500
30,500
HOME OFFICE
SALES
INCOME FROM BRANCH
TOTAL REVENUE
770,000
65,500
835,500
LESS-COGS
BEG INVENTORY
PURCHASE
SHIPMENT TO BRANCH
SHIPMENT FROM HO
GOODS AVAILABLE FORSALE
ENDING INVENTORY
COGS
150,000
500,000
(300,000)
350,000
(110,000)
240,000
GROOS PROFIT
DEPRE EXP
OPER EXPENSE
595,500
(40,000)
(220,000)
NET INCOME
RE BEGINING
335,500
170,000
335,500
505,500
CASH
AR
MI
PLANT ASET-NET
BRANCH
335,000
190,000
110,000
410,000
325,000
TOTAL
1,370,000
ACC PAYABLE
OTHER LIABILITIES
UNREALIZED PROFIT-BRANCH INV
30,000
30,000
4,500
HOME OFFICE
CAP STOCK
RETAINED EARNING
800,000
505,500
TOTAL
1,370,000
65,500
35,000
30,500
SHIPMENT TO BRANCH
UNREALIZED GAIN
SHIPMENT FROM BRANCH
300,000
30,000
330,000
COGS ending
MI ending
(eliminasi unrealized dlm ending inventory)
4,500
unraelized gain
COGS
(eliminasi unrealized dlm beg inventory)
5,000
4,500
5,000
290,000
290,000
JURNAL PENUTUP
HOME
SALES
SHIPMENT TO BRANCH
ENDING INVENTORY
PURCHASE
BEG INVENTORY
DEPRE EXPENSE
EXPENSE
INCOME SUMMARY
770,000
300,000
110,000
SALES
ENDING INVENTORY
500,000
150,000
40,000
220,000
270,000
BRANCH
INCOME FROM BRANCH
35,000
UNREALIZED GAIN
INCOME FROM BRANCH
30,500
65,500
INCOME SUMMARY
RETAINED EARNING
335,500
INCOME SUMMARY
35,000
30,500
65,500
335,500
BRANCH
SHIPMENT FROM HO
HO
330,000
330,000
500,000
SALES
PURCHASE
AP
500,000
70,000
70,000
CASH
AR
MI
PLANT ASET-NET
BRANCH
PURCHASE
DEPRE EXPENSE
EXPENSE
510,000
AR
510,000
TOTAL DEBIT
300,000
ACC PAYABLE
OTHER LIABILITIES
UNREALIZED PROFIT-BRANCH INV
HOME OFFICE
CAP STOCK
RETAINED EARNING
SALES
SHIPMENT TO BRANCH
IS
300,000
CASH
40,000
CASH
40,000
EXPENSE
CASH
60,000
DEPRE EXPENSE
ACC DEPREC
10,000
60,000
10,000
20,000
CASH
TOTAL
20,000
60,000
I/S
60,000
55,000
MI-BEGINING
BRANCH
110,000
25,000
60,000
190,000
70,000
55,000
10,000
60,000
330,000
855,000
55,000
5,000
290,000
500,000
5,000
855,000
UNREALIZED
30,500
35,000
4500
BRANCH
debit
500,000
500,000
55,000
70,000
330,000
455,000
(60,000)
395,000
ELIMINASI
kredit
1,270,000
1,270,000
65,500
5,000
300,000
330,000
4,500
KONSOLIDASI
200,000
570,000
770,000
(165,500)
604,500
105,000
(10,000)
(60,000)
665,500
(50,000)
(280,000)
35,000
335,500
170,000
(60000-10500)-(60000-10500)/110%= 450
290,000
35,000
325,000
290,000
335,500
505,500
110,000
25,000
60,000
190,000
-
4,500
35,000
290,000
445,000
215,000
165,500
600,000
-
385,000
1,425,500
55,000
5,000
-
85,000
35,000
-
30,000
5,000
30,500
325,000
385,000
800,000
505,500
695,000
(60000-10500)-(60000-10500)/110%= 4500
BRANCH
695,000
1,425,500
SALES
ENDING INVENTORY
PURCHASE
SHIPMENT FROM HO
DEPRE EXPENSE
EXPENSE
BEG INVENTORY
INCOME SUMMARY
INCOME SUMMARY
HOME OFFICE
500,000
60,000
70,000
330,000
10,000
60,000
55,000
35,000
35,000
35,000
PMENT TO BRANCH
TRIAL BALANCE
HOME OFFICE
335,000
190,000
110,000
410,000
290,000
500,000
40,000
220,000
2,095,000
30,000
30,000
35,000
800,000
170,000
770,000
300,000
(40,000)
2,095,000
BRANCH
110,000
25,000
60,000
190,000
70,000
10,000
60,000
525,000
55,000
5,000
290,000
500,000
5,000
855,000
(60000-10500)-(60000-10500)/110%= 4500
65,500
35000
30500
SHIPMENT TO BRANCH
300,000
UNREALIZED GAIN
30,000
SHIPMENT FROM BRANCH
330000
COGS
4,500
MI
(eliminasi unrealized dlm ending inventory)
4500
unraelized gain
5,000
COGS
(eliminasi unrealized dlm beg inventory)
5000
(60000-10500)-(60000-10500)/110%= 4500
290,000
290000
000-10500)-(60000-10500)/110%= 4500
HOME OFFICE
SALES
INCOME FROM BRANCH
TOTAL REVENUE
500,000
100,090
600,090
LESS-COGS
BEG INVENTORY
PURCHASE
SHIPMENT TO BRANCH A
SHIPMENT TO BRANCH B
34,000
350,000
(62,000)
(38,000)
SHIPMENT FROM HO
GOODS AVAILABLE FORSALE
ENDING INVENTORY
COGS
284,000
31,000
253,000
GROOS PROFIT
DEPRE EXP
OPER EXPENSE
347,090
(120,000)
NET INCOME
227,090
RE BEGINING
HOME OFFICE PREECLOSING
add
NET INCOME
LESS
DEVIDEN
RE ENDING/ HOME OFFICE ENDING
18,800
227,090
245,890
CASH
AR
MI
OTHER ASET
BRANCH A
BRANCH B
15,000
TOTAL
ACC PAYABLE
OTHER LIABILITIES
LOADING INVENTORY
HOME OFFICE
31,000
300,000
148,560
120,650
615,210
60,000
1,410
-
CAP STOCK
RETAINED EARNING
300,000
245,890
TOTAL
607,300
INVENTORY TRANSIT
HOME OFFICE
BRANCH A
81,070
SHIP TO A
LOADING INVENTORY
BRANCH B
73,700
7,370
50,820
SHIP TO B
LOADING INVENTORY
CASH IN TRANSIT
BRANCH A
BRANCH B
46,200
4,620
48,560
39,650
INCOME FROM BRANCH
LOADING INVENTORY
INCOME FROM BRANCH
SALDO BRANCH DI HO
A
100,000
B
81,000
181,000
A
diterima
dikirim dari
belum diterima
B
29,630
35,630
6,000
jurnal penyesuaian
cash in transit
88,210
11,880
11,880
81,070
50,820
total
9,470
15,470
6,000
39,100
12,000
12,000
39,100
48,560
39,650
branch A
branch B
6,000
6,000
REFF
BRANCH A
BRANCH B
150,000
150,000
120,000
120,000
5,500
-
8,800
-
68,200
73,700
7,260
66,440
41,800
50,600
8,250
42,350
83,560
(35,000)
77,650
(38,000)
48,560
39,650
94,000
48,560
142,560
75,000
39,650
1,300
7,260
150,000
-
114,650
6,400
8,250
125,000
158,560
139,650
16,000
-
25,000
142,560
114,650
ELIMINASI
debit
kredit
KONSOLIDASI
158,560
139,650
SHIP FROM HO
HO
68,200
SHIP FROM HO
HO
12,870
68,200
12,870
SHIP FROM HO
HO
SHIP FROM HO
HO
INCOME SUMARY
HO
129,630
90,470
220,100
48,560
48,560
HO
129,630
94,000
35,630 transfer
total
51,100
INCOME SUMARY
HO
HO
90,470
75,000
15,470 transfer
HO SEHARUSNYA
A
B
TRANS
68,200
41,800
BELUM
12,870
9,020
41,800
41,800
9,020
9,020
39,650
UNREALIZED
39,650
1,300
7,370
4,620
11,880
1,410 (7260+8250)-(7260+8250)/1,1
0)-(7260+8250)/1,1
HARUSNYA
81,070
50,820
LAPORAN
BRANCH
SHIPMENT TO BRANCH
SHIPMEN TO-LOADING
9,600
8,000
1,600
BEGINING INVENTORY
BEGINING LOADING
2,000
BRANCH A
SHIPMENT FROM HOME OFFICE
X - X/1,2= 2000
X=
12,000
INVENTORY BEGINING
INVENTORY DARI HOME OFFICE
INVENTORY DARI OUTSIDER
15,000
12,000
3,000
8,400
1,600
BRANCH A
SALES
30,000
COGS
BEG
PURCHASE
SHIPMENT FROM
ENDING INV
COGS
EXPENSE
NET INCOME
15,000
5,500
9,600
(10,000)
20,100
6,000
3,900
3,900
3,900
2,200
2,200
30,000
COGS
BEG
PURCHASE
SHIPMENT FROM
ENDING INV
15,000
5,500
9,600
(10,000)
COGS
EXPENSE
20,100
6,000
NET INCOME
3,900
SALES
INCOME FROM BRANCH
TOTAL INCOME
60,000
6,100
66,100
COGS
BEG
PURCHASE
SHIPMENT TO BRANCH
ENDING INV
20,000
35,000
(8,000)
(20,000)
COGS
EXPENSE
27,000
14,000
NET INCOME
25,100
LOADING
2,000
BEGINING
1,600
3,600
LOADING
3,600
2,200
1,400
ENDING
=8400-8400/1,2
TRIAL BALANCE
HOME OFFICE BRANCH A
335,000
110,000
190,000
25,000
110,000
60,000
410,000
190,000
290,000
500,000
70,000
40,000
10,000
220,000
60,000
330,000
CASH
AR
MI
PLANT ASET-NET
BRANCH
PURCHASE
DEPRE EXPENSE
EXPENSE
SHIPMENT FROM HO
TOTAL DEBIT
2,095,000
ACC PAYABLE
OTHER LIABILITIES
UNREALIZED PROFIT-BRANCH INV
HOME OFFICE
CAP STOCK
RETAINED EARNING
SALES
SHIPMENT TO BRANCH
IS
30,000
30,000
35,000
800,000
170,000
770,000
300,000
(40,000)
TOTAL
2,095,000
HOME OFFICE
SALES
INCOME FROM BRANCH A
INCOME FROM BRANCH B
TOTAL REVENUE
LESS-COGS
195,000
17,500
19,500
232,000
BRANCH A
855,000
55,000
5,000
290,000
500,000
5,000
855,000
BRANCH B
90,000
75,000
90,000
75,000
BEG INVENTORY
PURCHASE
SHIPMENT TO BRANCH A
SHIPMENT TO BRANCH B
SHIPMENT TRANSIT
SHIPMENT FROM HO
GOODS AVAILABLE FORSALE
ENDING INVENTORY
COGS
80,000
160,000
(50,000)
(40,000)
10,000
160,000
(70,000)
90,000
18,000
-
24,000
-
60,000
78,000
(21,000)
57,000
36,000
60,000
(15,000)
45,000
GROOS PROFIT
DEPRE EXP
OPER EXPENSE
142,000
(90,000)
33,000
(25,000)
30,000
(20,000)
NET INCOME
52,000
8,000
10,000
RE BEGINING
HOME OFFICE PREECLOSING
add
NET INCOME
LESS
DEVIDEN
RE ENDING/ HOME OFFICE ENDING
50,000
52,000
102,000
45,000
8,000
53,000
30,000
10,000
40,000
CASH
AR
MI
OTHER ASET
BRANCH A
33,000
70,000
50,000
45,000
8,000
42,000
(12,000)
10,000
246,000
22,000
21,000
25,000
-
13,000
15,000
23,000
-
68,000
51,000
15,000
-
11,000
-
53,000
-
40,000
-
68,000
51,000
BRANCH B
TOTAL
ACC PAYABLE
OTHER LIABILITIES
LOADIG A
LOADING B
HOME OFFICE
CAP STOCK
RETAINED EARNING
TOTAL
40,000
3,500
500
100,000
102,000
246,000
BRANCH B
REFF
ELIMINASI
debit
KONSOLIDASI
kredit
HO
17,500
19,500
360,000
360,000
BRANCH A
BRANCH B
INCOME FROM BRANCH
25,000
6,000
97,000
160,000
(50,000)
(40,000)
10,000
96,000
273,000
(100,000)
173,000
LOADING A
LOADING B
INCOME FROM BRANCH
SHIPMENT TRANSIT
LOADING B
BRANCH B
187,000
(135,000)
JKK
52,000
50,000
52,000
75,000
102,000
6,000
8,000
45,000
10,000
30,000
68,000
100,000
98,000
-
266,000
13,000
12,000
9,500
9,500
66,000
(2,000)
100,000
102,000
143,000
143,000
266,000
BRANCH INCOME A
BRANCH A
LOADING A
BRANCH INCOME B
BRANCH B
LOADING B
COGS ENDING INVENTORY
M INVENTORY
LOADING A
LOADING B
COGS BEGINING
HOME OFICE PRECLOSING A
HOME OFFICE PRECLOSING B
BRANCH A
BRANCH B
A
8,000
10,000
INCOME FROM BRANCH
18,000
9,500
UNREALIZED
13,000
9,500
9,500
INCOME FROM BRANCH
13,000
12,000
19,000
AWAL
19,000
10,000
2,000
BRANCH B
6,000
12,000
17,500
BRANCH A
LOADING A
8,000
9,500
19,500
BRANCH B
LOADING B
ING INVENTORY
M INVENTORY
10,000
9,500
6,000
6,000
13,000
12,000
COGS BEGINING
CE PRECLOSING A
FICE PRECLOSING B
BRANCH A
BRANCH B
25,000
45,000
30,000
45,000
30,000
3,500
9,500
12,000
2,000
2,500
500
HOME OFFICE
SALES
INCOME FROM BRANCH
TOTAL REVENUE
LESS-COGS
BEG INVENTORY
PURCHASE
SHIPMENT TO BRANCH
SHIPMENT FROM HO
GOODS AVAILABLE FORSALE
ENDING INVENTORY
COGS
GROOS PROFIT
DEPRE EXP
OPER EXPENSE
NET INCOME
RE BEGINING
HOME OFFICE PREECLOSING
add
NET INCOME
LESS
DEVIDEN
RE ENDING/ HOME OFFICE ENDING
CASH
AR
MI
UNREALIZED PROFIT
PLANT ASET
ROCA BRANCH
LANE BRANCH
TOTAL
ACC PAYABLE
OTHER LIABILITIES
1,000,000
375,000
1,375,000
ROCA BRANCH
500,000
500,000
150,000
900,000
(450,000)
600,000
(120,000)
480,000
60,000
300,000
360,000
(72,000)
288,000
895,000
300,000
212,000
75,000
595,000
137,000
262,000
170,000
137,000
595,000
857,000
307,000
5,000
80,000
120,000
(28,000)
730,000
307,000
323,000
15,000
30,000
72,000
250,000
-
1,537,000
367,000
100,000
80,000
45,000
15,000
CAP STOCK
RETAINED EARNING
HOME OFFICE
500,000
857,000
307,000
TOTAL
1,537,000
367,000
240,000
ENDING INVENTORY
260,000
CLOSING ENTRY
ROCA
SALES
ENDING INVENTORY
PURCHASE
SHIPMENT FROM HO
BEGINING INVENTORY
EXPENSE
INCOME SUMMARY
500,000
72,000
INCOME SUMMARY
HOME OFFICE
137,000
300,000
60,000
75,000
137,000
137,000
1,000,000
120,000
450,000
900,000
150,000
300,000
220,000
BRANCH ROCA
BRANCH LANE
INCOME FROM BRANCH
137,000
158,000
UNREALIZED INCOME
INCOME FROM BRANCH
80,000
295,000
80,000
375,000
INCOME SUMMARY
RETAINED EARNING
595,000
375,000
595,000
REFF
LANE BRANCH
400,000
400,000
48,000
240,000
288,000
(96,000)
192,000
ELIMINASI
debit
KONSOLIDASI
kredit
1,900,000
1,900,000
375,000
18,000
450,000
540,000
28,000
240,000
900,000
1,140,000
(260,000)
880,000
ROCA BRANCH
LANE BRANCH
UNREALIZED INCOME
208,000
50,000
1,020,000
425,000
JURNAL KON
158,000
595,000
a
323,000
262,000
595,000
- b
857,000
22,000
40,000
96,000
200,000
-
42,000
150,000 c
260,000
d
1,180,000
- e
165,000
158,000
335,000
90,000
18,000
28,000
80,000
307,000
323,000
358,000
1,632,000
30,000
5,000
175,000
100,000
SHIPMENT TO BRANCH
UNREALIZED INCOME
UNREALIZED
500,000
857,000
-
323,000
358,000
1,296,000
1,296,000
1,632,000
LANE BRANCH
SALES
ENDING INVENTORY
PURCHASE
SHIPMENT FROM HO
BEGINING INVENTORY
EXPENSE
INCOMESUMMARY
400,000
96,000
INCOMESUMMARY
HOME OFFICE
158,000
UNREALIZED
240,000
48,000
50,000
158,000
158,000
108,000
80,000
28,000
ROCA
UNREALIZED
108,000
80,000
28,000
48,000
ROCA BRANCH
LANE BRANCH
INCOME FROM BRANCH
137,000
158,000
UNREALIZED INCOME
INCOME FROM BRANCH
80,000
295,000
80,000
JURNAL KONSOLIDASI
INCOME FROM BRANCH
BRANCH
UNREALIZED INCOME
375,000
SHIPMENT TO BRANCH
UNREALIZED INCOME
SHIPMENT FROM HO-ROCA
SHIPMENT FROM HO LANE
450,000
90,000
295,000
80,000
300,000
240,000
28,000
UNREALIZED
COGS (BEGINING INVENTORY)
18,000
28,000
UNRELIZED
18,000
18,000
80,000
170,000
165,000
90,000
170,000
165,000
28,000
LANE
10,000 awal
8,000 awal
50,000
40,000
60,000 total
48,000 total
32,000
12,000
16,000
185,000
137,000
48,000
190,000
158,000
32,000