1. KASUS LAPORAN KEUANGAN
PERTEMUAN V
KASUS LAPORAN KEUANGAN

2. PT QQ Balanced Sheets For Year Ended, Dec, 31, 2009
Asset
Liabilities & Capital
Current Asset
Cash
Account Receivable
Less:Allowance for bad debt
Inventory :
Raw Material
Work In Process
Finished Good
FixedAssets :
Land
Building
Less: Accumulated depreciation of building
Liabilities Capital

3. PT QQ Income Statement For Year Ended, Dec, 31, 2009
Asset
Liabilities & Capital
Current Asset
Cash
Account Receivable
Less:Allowance for bad debt
Inventory :
Raw Material
Work In Process
Finished Good
FixedAssets :
Land
Building
Less: Accumulated depreciation of building
Liabilities Capital

4. PT QQ Income Statement For Year Ended Dec,31, 2009
Sales xx
Cost of Goods Sold
Finished Goods Inventory, Jan 1, 2008
Cost of Goods Manufactured *)
Cost of FinishedGoods available for sale
Less:Fineshed Goods Inventory, Dec, 31
Gross profit
Operating Expense
Net Income XX
XX+
(XX)

5. PT QQ Statement of Cost of Goods Manufactured For Year Ended Dec,31, 2008
Work in process inventory, Jan, 1, 2008 xx
XX (XX) XX+
Direct materials :
Direct materials inventory, Jan 1, 2008
Direct materials Purchases
Cost of direct materials available for use
Less: Direct materials inventory, Dec, 31,
Cost of direct materials placed in production
Direct Labour
Factory overhead :
Indirect labor
Depreciation of factory equipment
Heat, light, and power for production
Factory maintenance
Depreciation of factory building
Miscellaneous factory cost
Total factory overhead
Total manufacturing cost
Total work in process during period
Less:work in process inventory, Dec,
Cost of goods manufactured

6. KASUS
DIKETAHUI
AKUN-AKUN PT QQ SELAMA TAHUN 2008 ADALAH SEBAGAI BERIKUT
Cash Rp ,-
Depreciation expense of machine Rp ,-
Depreciation expense of office equipment Rp ,-
Bank Payable Rp ,-
Allowance for Bad Debt Rp ,-
Direct Material Inventory, Jan 1, Rp ,-
Work in Process Inventory Jan 1, Rp ,-
Finished Goods Inventory Jan 1, Rp ,-
Building Rp ,-
Accumulated Depreciation of Office Equipment Rp ,-
Direct Material Purchases Rp ,-
Freight In Rp ,-
Direct Labor Rp ,-
Office Salaries Expense Rp ,-
Depreciation expense of building Rp ,-
Machine Rp ,-

7. KASUS DIKETAHUI Account Receivable Rp. 15.750.000,-
Account Payable Rp ,-
Capital Stock Rp ,-
Retained Earning Rp ,-
Sales Rp ,-
Direct Material Inventory ,Dec ,31, Rp ,-
Work in Process Inventory, Dec ,31, Rp ,-
Finished Goods Inventory, Dec ,31, Rp ,-
Accumulated Depreciation of Building Rp ,-
Office Equipment Rp ,-
Indirect labor Rp ,-
Heat, Light & Power Factory Expenses Rp ,-
Accumulated Depreciation of Machine Rp ,-
Factory Building Rp ,-
Advertising Expense Rp ,-
Depreciation expense of factory building Rp ,-
Accumulated Depreciation of Factory Building Rp ,-
Land Rp ,-

8. NERACA DAN LABA-RUGI UNTUK PT. QQ SELAMA TAHUN 2009
KASUS
DIMINTA BUAT :
NERACA DAN LABA-RUGI UNTUK PT. QQ SELAMA TAHUN 2009