2.

Computation of Allowance for Doubtful Accounts

Aging Category Balance Estimated % Doubtful Accounts
uncollectible
November December 2014 $ 1.080.000 2% $ 21.600
July-October 650.000 10% 65.000
January-June 420.000 25% 105.000
Prior to 1/1/16 150.000 80% 120.000
$2.300.000 $ 311.600

Journal
Bad Debt Expense 136.600
Allowance for Doubtful Accounts 136.600

( 311600 – 130000 – 15000 + 60000 – 90000 )

5. a. The manufactured cycle efficiency is 25 % and it means shown that 75% of total
processing time is non-value added.

= Total value added processing time / Total processing time

= $20.000/ $80.000
= 25%

b. The throughput is 1, 1 units

= ( Total value added processing time / Total processing time ) x (Total quantity of good
production manufactured and sold / Total quantity of product manufactured) x ( Total quantity
of product manufactured / Total value added processing time)
= ( $20.000/ $80.000) x ( 88.000 tons / 100.000 tons ) x (100.000 tons / $20.000 )
= 0,25 x 0,88 x 5
=1,1 units

7. a.
PENN CORPORATION DAN PERUSAHAAN ANAK
KERTAS KERJA NERACA KONSOLIDASI
Penn 100% Penyesuaian dan Neraca Konsolidasi
Skelly Eliminasi
Debit Kredit
Aktiva
Kas $ 10 $ 10 $ 20
Aktiva Lancar Lainnya $ 45 $ 15 $ 60
Aktiva Tetap $ 75 $ 45 $ 120
Akumulasi Penyusutan $(15) $(5) $(20)
Investasi Dalam Skelly $ 50 a $ 50
Goodwill a $ 14 $ 14
Total Aktiva $ 165 $ 65 $ 190
Kewajiban Dan Ekuitas
Utang Usaha $ 20 $ 15 $ 35
Kewajiban Lancar $ 25 $ 10 $ 35
Lainnya
Modal Saham – Penn $ 100 $ 100
Laba Ditahan – Penn $ 20 $ 20
Modal Saham – Skelly $ 30 a $ 30
Laba Ditahan – Skelly $ 10 a $ 10
Hak Minoritas a $4 $4
Total Kewajiban dan
Ekuitas $ 165 $ 65 $ 194
Pemegang Saham

b. Jurnal :
Modal Saham – Skelly $ 30
Laba Ditahan – Skelly $ 10
Goodwill $ 14
Investasi dalam Skelly $ 50
Hak Minoritas $ 4

8. (a) Change from sum-of-the-years digit to straight-line

Cost of assets = $100.000
Less Depreciation in 2014 ($100,000 X 4/10) = $40.000
Book value at December 31, 2014 = $60.000

Depreciation of 2015 using straight-line depreciation

= Book value at December 31, 2014 / Estimated useful life
= $60.000 / 3 years
= $20.000
Expenses Decreased in 2015
= $30.000 - $20.000
= $10.000

Retained Earnings Balance in 2014

Retained earnings, January 1 = $ 72.000
Add Net income = $ 54.000
Less Dividends = $ 25.000
Retained earnings, December 31 = $ 101.000

Notes : Net Income Adjusted = Net Income Unadjusted – Ending Invetory Overstated
= $78.000-$24.000
= $54.000

Retained Earnings Balance in 2015

Retained earnings, January 1, after adjusted = $ 101.000
Add Net income = $ 86.000
Less Dividends = $ 30.000
Retained earnings, December 31 = $ 157.000

Notes : Net Income Adjusted = Net Income Unadjusted – Ending Invetory Understated +
Expenses Decreased
= $52.000 + $24.000 + $10.000
= $86.000

9. Total Manufacturing Costs of 500.000 unit = Cost of Goods Sold + Ending Inventory
Total Manufacturing Costs of 500.000 unit = ( Unit Sales x Costs per Unit ) + (Unit in Ending
Inventory x Costs per Unit )
Total Manufacturing Costs of 500.000 unit = ( 480.000 units x $10 ) + (20.000 x $10 )
Total Manufacturing Costs of 500.000 unit = $4.800.000 + $200.000
Total Manufacturing Costs of 500.000 unit = $5.000.000

10. Total nursing costs assigned to each patient category.

a. Normal patient =
($4 × 5.000) + ( $5 × 5.000) + ( $2× 30.000) + ( $0,75 × 20.000) = $120.000
b. Intensive patient =
($4 × 20.000) + ( $5 × 11.000) + ( $2× 50.000) + ( $0,75 × 180.000) =$370.000