SOAL I

1B 6B 11 B 16 B
2D 7A 12 A 17 C
3B 8C 13 B 18 A
4C 9B 14 A 19 D
5A 10 A 15 B 20 A

soal II
2-Jan Cash 541,583,027 500,000,000
Bond Payable 541,583,027 22,500,000
18,955,406
5-Apr Cash 40,000,000 3,544,594
Note Payable 40,000,000
18,831,345
8-May Machinery 291,000,000 3,668,655
Interest Expense 9,000,000
Note Payable 300,000,000

2-Jul Interest Expense 18,955,406

Bond Payable 3,544,594
Cash 22,500,000

4-Jul Note Payable 40,000,000

Interest Expense 700,000
Cash 40,700,000

5-Aug Inventory 75,000,000

Account Payable 75,000,000

4-Sep Account Payable 75,000,000

Note Payable 75,000,000

5-Sep Note Payable 300,000,000

Cash 300,000,000

3-Nov Note Payable 75,000,000

Interest Expense 875,000
Cash 75,875,000

16-Nov Office Equipment 250,000,000

Note Payable 150,000,000
Cash 100,000,000

16-Dec Note Payable 25,000,000

Interest Expense 145,833
Cash 25,145,833

31-Dec Interest Expense 18,831,345

Bond Payable 3,668,655
Cash 22,500,000
Tahun 2021
Bond Payable 500,000,000
Cash 500,000,000

SOAL III
Jurnal Setoran Nn. Arum
01 Juli 2015 Cash 58,500,000 Sales

Account Receivable 44,000,000 Cost of Good Sold

Supplies 5,000,000 Selling Expense

Equipment 81,000,000 308,500,000 Administrative Expense

Machinery 120,000,000
Account Payable 65,000,000
All for Bad Debt 3,500,000 Pembagian Laba
Nn Arum Capital 240,000,000
Salary
Setoran Tn Dandy Interest
Cash 30,000,000
Account Receivable 10,000,000 Remaining Income
Supplies 3,000,000
Building 159,000,000
Account Payable 40,000,000 Arum Cap
All for Bad Debt 2,000,000 Dandy Cap
Tn. Dandy Capital 160,000,000

Pembagian Laba 25%

Income Summary 75,000,000
Nn Arum Capital 43,800,000 Arum Cap
Tn. Dandy Capital 31,200,000 Dandy Cap

01 Juli 2016
Nn Arum Capital 70,950,000
Tn. Dandy Capital 47,800,000
Pinky Capital 118,750,000

01 Januari 2019
Cash Non Cash Asset Account Payable
Balance before Liquidating 174,000,000 456,000,000 5,000,000
Realization Assets 300,000,000 (456,000,000)
474,000,000 - 5,000,000
payment to AP (5,000,000) (5,000,000)
469,000,000 - -
Distribution Cash to Partner (469,000,000)
- - -

SOAL IV
01 Juli 2017 Cash 2,600,000,000
Share Capital - Ordinary 2,000,000,000
Share Premium-Ordinary 600,000,000
15 Desember 2017 Share Dividend 600,000,000
Share Dividend Distributable 400,000,000 400,000
Share Premium- Ordinary 200,000,000

PT Pargola
Statemenet of Financial Position
December 31,2017

Shareholder Equity RE
Share Capital-Ordinary 4,000,000,000 1,000,000,000
Share Premium - Ordinary 800,000,000 500,000,000
Share dividend Distributable 400,000,000 (600,000,000)
Retained Earnings 900,000,000 900,000,000
Total Shareholders Equity 6,100,000,000

Nomor 3
Share Dividend 2,100,000,000
Share Dividend Distributable 1,400,000,000
Share Premium- Ordinary 700,000,000

PT Pargola
Statemenet of Financial Position
December 31,2017

Shareholder Equity
Share Capital-Ordinary 4,000,000,000
Share Premium - Ordinary 1,300,000,000
Share dividend Distributable 1,400,000,000
Retained Earnings (600,000,000)
Total Shareholders Equity 6,100,000,000
0.70892 354,459,406.85
8.31661 187,123,619.76
541,583,026.61
538,038,432.54
 185,000,000.00
(75,000,000.00)

(15,000,000.00)
(20,000,000.00)

75,000,000.00 7,000,000.00
(7,000,000.00)

Ardy Manis
24,000,000.00 18,000,000.00 42,000,000.00
24,000,000.00 16,000,000.00 40,000,000.00
48,000,000.00 34,000,000.00 82,000,000.00
(4,200,000.00) (2,800,000.00) (7,000,000.00)
43,800,000.00 31,200,000.00 75,000,000.00

283,800,000.00 283,800,000.00
191,200,000.00 191,200,000.00
118,750,000.00
475,000,000.00 593,750,000.00
118,750,000.00

70,950,000.00
47,800,000.00
118,750,000.00

Arum Capital Dandy Capital Pinky Capital cek

250,000,000.00 218,750,000.00 156,250,000 625,000,000.00 630,000,000
(62,400,000.00) (54,600,000.00) (39,000,000.00) 156,000,000.00 5,000,000.00
187,600,000 164,150,000 117,250,000
630,000,000
187,600,000 164,150,000 117,250,000 630,000,000
(187,600,000.00) (164,150,000.00) (117,250,000) (469,000,000.00) -
- - - -
 1,000,000,000
500,000,000
(2,100,000,000)
(600,000,000)