No Date Actual Dr Cr

1 30/4/2016 Machine 46,500,000

Tax Expense 4,650,000
Misc. Expense 5,100,000
Cash 56,250,000
2 1/8/2016 Machine-New 75,000,000
Loss from Exchange 29,000,000
Machine-Old 54,000,000
Cash 50,000,000

3 1/9/2016 Machine 16,800,000

Misc. Expense 2,400,000
Cash 19,200,000
4 1/3/2016 R&M Expense 5,400,000
Cash 5,400,000
5 11/30/2016 Cash 50,000,000
Machine 46,500,000
Gain on Sale 3,500,000

6 31/12/2016 Depr. Expense 31,018,800

Acc. Depr. Expense 31,018,800

PT ADUHAI
PPE-MACHINE
Beginning Balance per book 552,526,000
Addition
30-Apr Stark G-720 46,500,000
1-Aug Tukar Tambah Packaging 75,000,000
1-Sep Giling A-11 16,800,000 138,300,000
Deduction:
1-Aug Packaging Lama (54,000,000)
30-Nov Stark G-720 (46,500,000)
Ending Balance per book 590,326,000
Paje
PAJE-1 9,750,000
PAJE-3 2,400,000
PAJE-4 5,400,000
PAJE-5 (9,750,000) 7,800,000
Ending balance per Audit 582,526,000
 Should be Dr Cr Paje Dr
Machine 56,250,000 Machine 9,750,000
Cash 56,250,000 Tax Expense
Misc. Expense

Machine-New 75,000,000 Acc. Depre-Machine 27,900,000

Loss from Exchange 1,100,000 Loss from Exchange
Acc. Depr Machine-Old 27,900,000
Machine-Old 54,000,000
Cash 50,000,000
Machine 19,200,000 Machine 2,400,000
Cash 19,200,000 Misc. Expense

Machine 5,400,000 Machine 5,400,000

Cash 5,400,000 R&M Expense
Cash 50,000,000 Acc. Depr Machine 1,640,625
Acc. Depr Machine 1,640,625 Loss on Sale 4,609,375
Loss on Sale 4,609,375 Gain on Sale 3,500,000
Machine 56,250,000 Machine
Depr. Expense 31,425,050 Depr. Expense 406,250
Acc. Depr. Expense 31,425,050 Acc. Depr. Expense

Accumulated Depreciation
Beginning balance per book
1. Depr 1 tahun penuh
(552.526.000-54jt) / 20thn 24,926,300
2. Depr Addition asset
1-Mar (5,4jt/240 bln x 9 bln) 202,500
30-Apr (56.250.000/240 bln x 8 bln) 1,875,000
1-Aug (75jt/240 bln x 4 bln) 1,250,000
1-Sep (19,2jt/240 bln x 3 bln) 240,000
3. Depr Disposal Asset
1-Aug (54jt/240 bln x 7 bln) 1,575,000
30-Nov (46,5jt/240 bln x 7 bln) 1,356,250
Depreciation expense per audit in 2016

(-) Disposal Assets

1-Aug (54jt/240 bln x 124 bln) (27,900,000)
30-Nov (46,5jt/240 bln x 7 bln) (1,640,625)

Acc depr per audit 31/12/2015

Book Value Asset per audit
 Cr

4,650,000
5,100,000

27,900,000

2,400,000

5,400,000

9,750,000

406,250

130,832,000

Depr. Exp per book 31,018,800

31,425,050 Depr. Exp per audit 31,425,050
Adjustment 406,250

(29,540,625)

132,716,425
449,809,575