1 Cash on hand

cash short and over

2 cash in bank
interest revenue
cash in bank
notes receivable
interest revenue
miscellaneous expense
Account Receivable
cash in bank
3 petty cash
cash on hand
4 bond sinking fund cash
cash on hand
5 bad debt expense
allowance for bad debt expense
2%x910000000+375000
6 interest receivable
interest revenue
7 insurance expense
prepaid insurance
manufacturing summary
insurance expense
8 advertising expense - store
prepaid advertising
9 manufacturing summary
raw material
raw material
manufacturing summary
manufacturing summary
work in process
work in process
manufacturing summary
income summary
finished good
finished good
income summary
10 fair value adjustment - trading
unrealized gain/loss - trading
fair value adjustment - non trading
unrealized gain/loss - non trading
350x17500-1750000
11 share investment
revenue from share investment
dividen receivable

share investment
12 depreciation expense
manufacturing summary
accumulated depreciation on
accumulated depreciation on
accumulated depreciation on
13 depreciation expense
manufacturing summary
accumulated depreciation on
accumulated depreciation on
accumulated depreciation on
14 amortization of patent
patent
15 interest expense
interest payable
16 interest expense
interest payable
notes payable
account payable
17 interest expense
premium on bonds payable
interest payable
18 interest expense
interest payable
discount on bond payable
19 unearned fees revenue
fees revenue
20 rent revenue
unearned rent revenue
21 supplies
supplies expense
manufacturing summary
supplies expense
22 salary and wages expense
salary wages payable
manufacturing summary
salary and wages expense
23 manufacturing summary
maintenance expense
24 utilities expense
utilities payable
manufacturing summary
utilities expense
25 manufacturing sumary
miscellaneous expense

factory building
store building
office building

factory equipment
store equipmet
office equipment

26

101,382
101,382
425,000
425,000
15,375,000
15,000,000
375,000
350,000
10,000,000
10,350,000
3,875,000
3,875,000
15,000,000
15,000,000
2,375,000
2,375,000
412,500
412,500
12,000,000
12,000,000
6,000,000
6,000,000
5,000,000
5,000,000
43,560,000
43,560,000
46,350,000
46,350,000
39,870,000
39,870,000
36,720,000
36,720,000
56,990,000
56,990,000
61,250,000
61,250,000
800,000
800,000
4,375,000
4,375,000
20,000,000
20,000,000
12,000,000

12,000,000
30,000,000
60,000,000
60,000,000
20,000,000
10,000,000
150,000,000
120,000,000
120,000,000
90,000,000
60,000,000
20,000,000
20,000,000
1,000,000
1,000,000
12,000,000
12,000,000
35,479,323
35,479,323
19,676,552
2,823,448
22,500,000
11,392,125
10,000,000
1,392,125
100,000,000
100,000,000
24,000,000
24,000,000
8,000,000
8,000,000
25,000,000
25,000,000
###
25,000,000
200,000,000
200,000,000
80,000,000
80,000,000
15,000,000
15,000,000
120,000,000
120,000,000
47,500,000
47,500,000

1,499,700,330

1,499,700,330

Account
Cash on Hand
Cash in Bank
Petty Cash
Cash Short and Over
Bond Sinking Fund Cash
Account Receivable
Allowance for Bad Debt
Notes Receivable
Prepaid Insurance
Prepaid Advertising
Raw Material
Work in Process
Finished Good
Investment in Trading Securities (20.000 lembar)
Fair Value Adjustment on Trading Securities
Investment in Non Trading Securities (AFS) (17.500 lembar)
Fair Value Adjustment on AFS Securities
Investment in Stock of PT ABC (Equity Method) (25%)
Land
Factory Building
Accumulated Depreciation on Factory Building
Store Building
Accumulated Depreciation on Store Building
Office Building
Accumulated Depreciation on Office Building
Factory Machine & Equipment
Accumulated Depreciation on Factory Machine & Equipment
Store Machine & Equipment
Accumulated Depreciation on Store Machine & Equipment
Office Machine & Equipment
Accumulated Depreciation on Office Machine & Equipment
Patent
Account Payable
Unearned Fees Revenue
Short Term Notes Payable
Long Term Notes Payable
Bond Payable
Premiun on Bond Payable
Discount on Bond Payable
Common Stock
Additional Pain in Capital in Excess of Par of Common Stock
Preferred Stock
Additional Pain in Capital in Excess of Par of Preferred Stock

Unadjusted TB
Debit
44,898,618
89,806,500
1,125,000
65,000,000
90,000,000
375,000
65,000,000
18,000,000
15,000,000
43,560,000
39,870,000
56,990,000
20,000,000
1,200,000
35,000,000
1,750,000
56,000,000
950,000,000
800,000,000
300,000,000
200,000,000
750,000,000
600,000,000
400,000,000
280,000,000

44,315,000

Treasury Stock
Additional Pain in Capital in Excess of Par of Treasury Stock
Retained Earnings
Unrealized Gain on AFS Securities
Sales
Interest Revenue
Rent Revenue
Purchase of Raw Material
Purshase Discount
Purchase Return and Allowance
Freight In
Supplies Expense
Salaries Expense
Maintenance Expense
Utilities Expense
Miscellaneous Expense
Interest Expense
Income Tax Expense

70,000,000

645,500,000

7,450,000
48,000,000
275,000,000
120,000,000
165,000,000
94,650,000
59,659,882
25,000,000

Bad Debt Expense

interest receivable
insurance expense
manufacturing summary
advertising expense
unrealized gain on trading investment
revenue from share investment
devidend receivable
depreciation expense
amortization of patent
interest payable
fees revenue
supplies
salaries and wages payable
utilities payable
unearned rent revenue
income summary
prepaid tax expense

TOTAL
COGM
NIBT
TAX EXPENSE
NET INCOME AFTER TAX

6,478,150,000

1,619,537,500

Unadjusted TB
Credit

Adjustment
Debit
101,382
15,800,000
3,875,000

2,576,500

Credit
18,875,000
10,350,000

Adjusting TB
Debit
26,125,000
95,256,500
5,000,000

101,382
15,000,000
10,000,000

46,350,000
36,720,000
61,250,000

80,000,000
100,000,000
2,375,000
15,000,000
12,000,000
5,000,000
43,560,000
39,870,000
56,990,000

800,000
4,375,000
8,000,000

180,000,000

50,000,000
6,000,000
10,000,000
46,350,000
36,720,000
61,250,000
20,000,000
2,000,000
35,000,000
6,125,000
64,000,000
950,000,000
800,000,000

60,000,000
300,000,000

60,000,000

20,000,000

30,000,000

10,000,000

200,000,000
750,000,000
360,000,000

120,000,000

270,000,000

90,000,000

600,000,000
400,000,000
180,000,000
189,600,000
250,000,000
60,000,000
400,000,000
1,100,000,000
55,885,073
250,000,000
375,250,000
450,000,000
225,690,000

60,000,000
20,000,000

260,000,000

1,392,125

42,922,875

100,000,000

2,823,448

70,000,000
198,350,000
21,953,427
1,750,000
1,725,345,000
15,250,000
48,000,000

4,375,000
1,212,500
24,000,000
645,500,000

17,500,000
11,000,000

25,000,000
15,000,000
350,000
44,068,677
9,189,547
2,375,000
412,500
12,000,000
741,930,000
5,000,000

33,000,000
200,000,000
80,000,000
120,000,000
47,500,000
25,000,000

6,000,000
83,070,000

7,450,000
15,000,000
100,000,000
40,000,000
60,000,000
47,500,000
103,728,559
9,189,547
2,375,000
412,500
6,000,000
658,860,000
5,000,000

800,000
20,000,000
12,000,000
180,000,000
20,000,000

12,000,000
180,000,000
20,000,000
45,500,000
100,000,000

8,000,000

6,478,150,000

8,000,000

56,990,000
25,000,000

25,000,000
15,000,000
24,000,000
61,250,000
9,189,547

15,810,453

1,486,410,554

1,486,410,554

6,953,575,434

371,602,638.50

7,964,560,554
1,010,985,120

Adjusting TB
Credit

2,677,882

2,000,000

240,000,000
80,000,000
40,000,000
480,000,000
360,000,000
240,000,000
189,600,000
150,000,000
60,000,000
400,000,000
1,100,000,000
53,061,625
250,000,000
375,250,000
450,000,000
225,690,000

COGM
Debit

Credit

Income Statement
Debit

198,350,000
21,953,427
6,125,000
1,725,345,000
16,462,500
24,000,000
645,500,000
17,500,000
11,000,000

17,500,000
11,000,000
7,450,000
15,000,000
100,000,000
40,000,000
60,000,000
47,500,000
103,728,559

2,375,000
6,000,000
658,860,000
5,000,000

800,000
20,000,000
180,000,000
20,000,000
45,500,000
100,000,000
25,000,000
15,000,000
24,000,000
4,260,000

6,953,575,434

1,311,810,000

28,500,000
1,283,310,000

579,603,559
1,283,310,000
1,862,913,559
30,631,823
9,189,547
21,442,276

1,311,810,000

28,500,000

579,603,559

ncome Statement
Credit

SOFP
Debit
26,125,000
95,256,500
5,000,000

Credit

2,677,882
80,000,000
100,000,000
2,000,000
50,000,000
6,000,000
10,000,000
46,350,000
36,720,000
61,250,000
20,000,000
2,000,000
35,000,000
6,125,000
64,000,000
950,000,000
800,000,000
240,000,000
300,000,000
80,000,000
200,000,000
40,000,000
750,000,000
480,000,000
600,000,000
360,000,000
400,000,000
240,000,000
260,000,000
189,600,000
150,000,000
60,000,000
400,000,000
1,100,000,000
53,061,625
42,922,875
250,000,000
375,250,000
450,000,000
225,690,000

70,000,000
198,350,000
21,953,427
6,125,000
1,725,345,000
16,462,500
24,000,000

412,500

800,000
20,000,000
12,000,000

45,500,000
100,000,000
8,000,000
25,000,000
15,000,000
24,000,000
4,260,000
15,810,453

1,893,545,382

5,052,972,328

5,031,530,052

21,442,276

1,893,545,382

5,052,972,328

5,031,530,052