Assignment

 2. Journalize the months of January, February, March required for the following consignment activities, (Consignment profit is determined independently and not independently) On January 6, the consignor sent 150 units of merchandise worth Rp. 200,000,- / unit with the transportation costs borne by the consignor amounting to Rp. 1,000,000.- January 15-25 (during January) consignee sells 100 units February 1 – 28 (during January) consignee sells 25 units Terms: • Consigned goods are sold at a price of Rp. 400,000, -/unit which is paid in the month of purchase at 50% of the selling price and the rest is paid in the following month. • Commission is 5% of billing. • Consignment delivery costs borne by the consignor are Rp. 1,000,000

 1. On August 1st, Andika Corporation sent 100 shirts to Mr. Alex Fashion on a consignment basis. This shirt is sold at a price of  Rp. 350,000/piece with 25% consignment rights and any transportation costs are borne by the consignor. On August 29, the consignee sent money to the consignor for the sale of consigned goods. Make the required journals for the consignee and the consignor, if? a. Shirts Sold Out b. Shirts sold 70 pieces Additional information on the cost of goods sold for clothes worth 100,000/piece. Transportation Expenses from Consignor to Consignee of Rp. 5,000,000

 Do the following questions below correctly, and carefully! III. STATEMENT OF CASH FLOW (30%) The following information is presented below in the Comparative Financial Position Report of PT Mayora Indah Tbk for the 2017 and 2018 periods: PT. Mayora Indah Tbk. Statement of Comparative Financial Position 2018 And 2017 Period Account Name Year 2018 Year 2017 Aset     Cash Rp              181.600 Rp                96.800 Accounts Receivable Rp              185.600 Rp                66.000 Supplies Rp              225.000 Rp              205.700 Prepaid Insurance Rp                56.800 Rp                52.000 Long-Term Investment Rp              276.000 Rp              228.000 Machine Rp              540.000 Rp              490.000

 Do the following questions below correctly, and carefully! II. INVESTMENT (35%) As of December 31, 2017, PT Pyridam Farma Tbk has investments in ordinary shares which are categorized as long-term investments as follows: Common Stock Investment Number of Ordinary Shares Outstanding Total Cost PT. Indofarma Tbk. 2,000 shares of ordinary shares Rp   70.000.000 PT. Kalbe Farma Tbk. 5,000 shares of ordinary shares Rp 100.000.000 PT. Kimia Farma Tbk. 1,000 shares of ordinary shares Rp   85.000.000 On that date, the fair value or market value of all common shares is equal to cost. The company does not have significant influence over the investee. Transactions that occurred during 2018 are as follows: 1. On June 1 2018 that a cash dividend was received from PT Kalbe Farma Tbk in the amount of Rp 1,000 per share of common stock. 2. On July 1 2018 that a cash dividend was

I. LONG TERM LIABILITIES (35%) On March 1, 2016 PT Unilever Tbk issued bonds with a nominal value of Rp 100,000 with a bond interest rate of 8%, the term of the bonds is two years. Interest payments are made every 1 March and 1 October. The bonds are issued at an issue rate of 110%. Amortization of premium or amortization of discount is carried out using the straight-line method. Question: 1. Calculate the market value of the bonds at the time of issuance, and make a journal entry on the date of issuance of the bonds! 2. Make a list of interest expense, and amortize the bond! 3. Prepare journal entries to record interest payments, and amortization from October 1, 2016 to December 31, 2017! 4. If on June 1, 2017 the bonds are withdrawn at the withdrawal rate of 96%, make the required journals and calculations for PT Unilever Tbk! 5. If on June 1 2017 the bonds are withdrawn at the withdrawal rate of 120%, make the required journals and calculations for PT Unilever Tbk!

  Problem 1. Inventory (Weight 30%)   PT. Kong Kuan sells various types of carpets originating from India. The best-selling carpet is the Chaiya type so that there are quite a lot of transactions in a month. The following are transactions related to Chaiyo carpets at PT. Kong Kuan during January 2012:   Date T r   a   n   s   a ctions U n   i   ts Price   /   u   n   i   t T o   t   a   l 1   Janua r i Balance 200 500 . 000 100 . 000 . 000 3   Janua r i Sell 30 700 . 000    21 . 000 . 000 7   Janua r i Buy 100 520 . 000    52 . 000 . 000 1 2   Janua r i Sell 60 750 . 000    45 . 000 . 000 1 5   Janua r i Sell 40 750 . 000    30 . 000 . 000 2 0   Janua r i Buy 150 510 . 000    76 . 500 . 000 2 1   Janua r i Sell 120 750 . 000     90 . 000 . 000 2 4   Janua r i Sell 80 760 . 000     60 . 800 . 000 2 6   Janua r i Buy 200 530 . 000 106 . 000 . 000 2 9   Janua r i Sell 50 740 . 000     37 . 000 . 000 3 0   Janua r i Sell 60 720 . 000     43 . 200 . 000     PT Kong Kuan uses the perpetual s