Escolar Documentos
Profissional Documentos
Cultura Documentos
101
102
103
104
105
106
107
108
109
110
111
BOD'S meeting
202
203
204
205
206
207
208
F
F
F
F
F
F
F
land
building
accumulated depreciation - building
furnitures and fixtures
accumulated depreciation - furnitures and fixtures
automobiles and truck
accumulated depreciation - automobiles and trucks
TOTAL ASSETS
42,000
400,000
(9,000)
25,500
(5,100)
20,000
(4,500)
1,003,000
ADJUSTMENT
DEBET
CREDIT
RECLASSIFATION
DEBET
CREDIT
1,080
(200)
1,100
(5,794)
600
1,000
4,000
FINAL
12-31-19X2
31,900
200
19,080
175,740
(6,994)
492,345
7,655
660
600
1,000
5,000
5,000
42,000
400,000
(18,000)
27,217
(9,023)
31,950
(6,294)
1,196,250
42,000
400,000
(18,000)
27,817
(9,073)
31,950
(6,294)
1,195,586
600
(50)
Ref.
A, A-5
A, A-7
A, A-9
B
C
C
D
D
E, E-4
E, E-3
E, E-5
BOD'S meeting
F
F
F
F
F
F
F
19X1
20,540
200
12,000
129,500
(5,000)
375,000
1,260
600
42,000
400,000
(9,000)
25,500
(5,100)
20,000
(4,500)
1,003,000
19X2
31,900
200
19,080
175,740
(6,994)
492,345
7,655
660
600
1,000
5,000
42,000
400,000
(18,000)
27,817
(9,073)
31,950
(6,294)
1,195,586
Increase/(decrease)
PERCENT
11,360
7,080
46,240
(1,994)
117,345
7,655
(600)
1,000
5,000
55%
0%
59%
36%
40%
31%
-48%
0%
-
(9,000)
2,317
(3,973)
11,950
(1,794)
192,586
0%
0%
100%
9%
78%
60%
40%
19%
Penggunaan
Penggunaan
Penggunaan
Penggunaan
Penggunaan
Penggunaan
Penggunaan
Penggunaan
Penggunaan
Sumber
Sumber
Sumber
Sumber
Sumber
vouchers payable
notes payable - current
property taxes payable
salaries and wages payable
accrued payroll taxes
sales taxes payable
state income taxes payable
federal income taxes payable
interest payable
devidends payable
total liabilities
450,000
450,000
708,000
706,250
60,000
210,000
25,000
100,000
350,000
25,000
(12,000)
ADJUSTMENT
DEBET
CREDIT
2,100
1,052
5,811
owners' equity
501
502
601
602
603
604
common stock
paid-in capital
retained earnings
devidends
Unrealized Gain or loss for revaluation investment
Current earnings
Total equity
Total liabilities and equity
J
J
J
J
B
TB-3
27,000
295,000
1,003,000
1,196,250
1,080
981
RECLASSIFATION
DEBET
CREDIT
4,000
90,000
90,000
FINAL
12-31-19X2
182,257
90,000
2,160
5,738
2,945
2,948
6,189
41,250
12,000
360,000
705,487
100,000
350,000
25,000
(12,000)
1,080
26,019
490,099
1,195,586
501
502
601
602
603
604
EXPLAINATION
Current Liabilities :
Vouchers Payable
Notes Payable - Current
Property Taxes Payable
Salaries And Wages Payable
Accrued Payroll Taxes
Sales Taxes Payable
State Income Taxes Payable
Federal Income Taxes Payable
Interest Payable
Devidends Payable
Non - Current Liabilities :
Notes Payable - Long Term
Total Liabilities
Owners' Equity
Common Stock
Paid-In Capital
Retained Earnings
Devidends
Unrealized Gain Or Loss For Revaluation Investment
Current Earnings
Total Equity
TOTAL LIABILITIES and EQUITY
Ref.
G
I
H-3
H-2
H-2
H-4
H, H-5
H, H-5
H, H-7
H-6
19X1
19X2
Increase/( decrease )
91,168
90,000
3,680
1,152
5,900
2,600
4,000
10,000
49,500
182,257
90,000
2,160
5,738
2,945
2,948
6,189
41,250
12,000
91,089
(3,680)
1,008
(162)
345
(1,052)
(3,811)
(8,250)
12,000
450,000
708,000
360,000
705,487
(90,000)
(2,513)
J
J
J
J
B
TB-3
60,000
210,000
25,000
100,000
350,000
25,000
(12,000)
1,080
26,019
490,099
1,195,586
40,000
140,000
(12,000)
1,080
26,019
195,099
192,586
295,000
1,003,000
PERCENT
100%
0%
-100%
88%
-3%
13%
-26%
-38%
-17%
-20%
0%
67%
67%
0%
66%
19%
Sumber
Penggunaan
Sumber
Penggunaan
Sumber
Penggunaan
Penggunaan
Penggunaan
Sumber
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
retail sales
sales return and allowance - retail
wholesale sales
sales return and allowance - wholesale
net revenues
expenses
advertising
cost of sales - retail
cost of sales - wholesale
delivery
depreciation
insurance
miscellneous
payroll taxes
professional fees
property taxes
rent
repairs and maintanance
salaries
supplies
uncollectible accounts
utilities
wages
operating expenses
REFERENCE
L-12
L-12
L-12, C-6
L-12
FINAL
12-31-19X1
623,180
(7,500)
250,000
(9,500)
856,180
PER BOOKS
12-31-19X2
810,600
(8,000)
296,756
(12,500)
1,086,856
6,014
297,860
96,280
11,804
18,600
3,180
1,200
21,821
14,800
6,325
6,000
414,100
115,000
17,200
19,047
3,240
5,590
31,872
15,800
3,600
6,300
1,200
256,000
800
600
213,000
700
5,000
6,200
64,896
768,280
7,100
97,344
1,000,193
interest expense
(gain)/loss on disposal of investment
income from investment
(gain)/loss on fixed assets disposals
Total Other expenses
49,500
45,750
39,000
43,000
10,000
4,000
14,000
12,000
4,000
16,000
25,000
27,000
901
902
903
904
ADJUSTMENT
DEBET
CREDIT
RECLASSIFICATION
DEBET
CREDIT
900
700
400
6,700
414,500
###
###
19,097
3,840
9,500
###
###
###
5,300
900
###
###
5,794
7,800
###
1,011,047
50
600
3,910
300
1,000
600
5,794
700
(3,910)
(600)
(2,140)
53
48,900
FINAL
12-31-19X2
###
###
295,856
###
1,085,956
###
###
(2,140)
###
39,753
35,156
5,811
1,052
6,189
2,948
9,137
26,019
to TB 2
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
901
902
903
904
Expenses ( operations ) :
Advertising
Cost Of Sales - Retail
Cost Of Sales - Wholesale
Delivery
Depreciation
Insurance
Miscellneous
Payroll Taxes
Professional Fees
Property Taxes
Rent
Repairs And Maintanance
Salaries
Supplies
Uncollectible Accounts
Utilities
Wages
Operating Expense
Revenues ( others ) and Expenses ( others ) :
Interest Expense
(Gain)/Loss On Disposal Of Investment
Income From Investment
(Gain)/Loss On Fixed Assets Disposals
Total Revenues ( others ) and Expenses ( others )
Ref.
L-12
L-12
L-12, C-6
L-12
19X1
19X2
623,180
(7,500)
250,000
(9,500)
856,180
810,600
(8,000)
295,856
(12,500)
1,085,956
6,014
297,860
96,280
11,804
18,600
3,180
1,200
21,821
14,800
6,325
6,700
414,500
115,000
17,200
19,097
3,840
9,500
31,872
15,800
3,600
5,300
900
256,000
800
5,794
7,800
97,344
1,011,047
600
213,000
700
5,000
6,200
64,896
768,280
49,500
48,900
45,750
(3,910)
(2,140)
53
39,753
39,000
35,156
10,000
4,000
14,000
6,189
2,948
9,137
25,000
26,019
(600)
Increase/( decrease )
PERCENT
187,420
(500)
45,856
(3,000)
229,776
30%
7%
18%
32%
27%
686
116,640
18,720
5,396
497
660
8,300
10,051
1,000
(2,725)
5,300
300
43,000
100
794
1,600
32,448
242,767
11%
39%
19%
46%
3%
21%
692%
46%
7%
-43%
50%
20%
14%
16%
26%
50%
32%
(3,750)
(3,910)
(1,540)
53
(9,147)
-8%
257%
-
(3,844)
-10%
(3,811)
(1,052)
(4,863)
-38%
-26%
-35%
1,019
4%
1,085,956
Cost of sales
Administrative expenses
Marketing expenses
Depreciation
Other income and Expenses-net
$
$
$
$
$
529,500
376,193
86,257
19,097
39,753
1,050,800
$
$
35,156
9,137
26,019
28
NOTES
Other Operating Expenses
Insurance Expense
Payroll Expense
Rent Expense
Repairs and Maintenance expense
Supplies Expense
Utilities Expense
Wages Expense
Total
70% allocated to administrativ expense
30% allocated to marketing expense
$
$
$
$
$
$
$
$
$
$
3,840
31,872
5,300
900
800
7,800
97,344
147,856
103,499
44,357
Marketing expense
Advertising Expense
Delivery Expense
Sales manager salaries
30% allocated from other expense
Total
$
$
$
$
$
6,700
17,200
18,000
44,357
86,257
Adminstratif expense
Miscellaneous Expense
Professional Fees Expense
$
$
9,500
15,800
$
$
$
$
$
3,600
238,000
5,794
103,499
376,193
$
$
$
26,019
19,097
45,116
$
$
$
450,000
450,000
900,000
945,116
$
$
$
$
$
501,167
90,000
395,693
986,860
$
$
$
$
$
$
32,100
19,080
175,740
500,000
2,260
729,180
$
$
$
$
$
$
182,257
90,000
41,250
9,137
10,843
333,487
395,693
Current Liabilities
Account payable
Current portion of notes payable
Interest payable
Income taxes payable
Accrued liabilities