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Balance Per Book 14240 Balance Per Audit 7990

This document summarizes repairs and maintenance expenses for Apple Blossom Cologne Company for the year ending December 31, 2003. It lists expenses for repair parts, equipment repairs, installation of machinery, rearranging machinery, and annual servicing. The total expenses are $11,890 with additional expenses under $500. An audit adjustment is made to reclassify two expenses, resulting in a adjusted balance of $7,990. It also summarizes a leased equipment agreement with Fixor Leasing Corporation. The beginning balance is $0 with $74,800 added for the lease. Amortization of $2,237 is listed, resulting in an ending balance of $72,564. An audit adjustment is proposed to

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67 views3 pages

Balance Per Book 14240 Balance Per Audit 7990

This document summarizes repairs and maintenance expenses for Apple Blossom Cologne Company for the year ending December 31, 2003. It lists expenses for repair parts, equipment repairs, installation of machinery, rearranging machinery, and annual servicing. The total expenses are $11,890 with additional expenses under $500. An audit adjustment is made to reclassify two expenses, resulting in a adjusted balance of $7,990. It also summarizes a leased equipment agreement with Fixor Leasing Corporation. The beginning balance is $0 with $74,800 added for the lease. Amortization of $2,237 is listed, resulting in an ending balance of $72,564. An audit adjustment is proposed to

Uploaded by

fahrizal adi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Apple Blossom Cologne Company F-5

Repairs and Maintenance Account 1-31-04


12-31-03 FK

2-18 Thompson Industrial Repair parts for overhead retrieval 3190 !


Chicago, IL system
8-25 Stark Equipment Repair to forklift tractors 1800 !
Michigan City, IN
8-21 Simon-Weller Manu. Installation of Simon-Weller packing 2650 !
Gary, IN machine
9-12 Kapel and Kapel Rearrange machinery in plant for new 3600 !
Barrington, IL conveyor system
12-01 Alex Mc.Bane Heat. & Air Annual servicing of furnace & heating 650 !
Cond. systems
Chicago, IL
11890 @
Vouchers less than $500 not listed 2350 £
Balance per book 14240 @
RJE 3: Capitalize voucher 8-21 & 8-30 -6250 $
Balance per Audit 7990 @

! Telah sesuai dengan voucher terkait masing-masing FK

@ Footed FK

£ Telah sesuai dengan total daftar voucher yang kurang dari $500 FK

$ Hasil penelusuran voucher 8-21 dan 9-12 yang salah pengklasifikasian dan rekalkulasi atas beban
depresiasi tambahan maka diajukan RJE 3 FK
Apple Blossom Cologne Company F-6
Lease Agreement 1-31-04
12-31-03 FK
Beg.
  Leesor Bal.   Additional   Disposal   Amortization   End. Bal.  

  Fizor -   74,800 !^ -   2,237 £ 72,564 $


Balance per
  audit -   74,800 @ -   2,237 @ 72,564 @
Balance per
  book -   -   -   -   -  
AJE 13: Leased
  Equipment     74,800 %     2,237 % 72,564 $

Annual lease Interest on Reduction of Lease


Date
payment Lease payable lease payable payable

7/1/2003 -   -   -   74,800 !^

7/1/2004 12,701 ^ 8,228 & 4,473 @ 70,327 @

AJE 12

Leased equipment 74800

Lease obligation - short term 12701

Lease obligation - long term 62099

Interest Expense 4114

Accrued interest 4114

! Rekalkulasi 12.701 x (1 - (1 / ((1 + 0,11)^10)) / 0,11 FK

@ Footed FK

£ Sesuai dengan penururan lease payable 6 bulan pertama FK

$ Cross-footed FK

% Berdasarkan analis kontrak leasing dengan Fixor Leasing Corporation dan tidak ditemukan
pencatatan maka diajukan AJE 12 FK
^ Telah sesuai dengan kontrak leasing terkait FK

& Rekalkulasi 74.800 x 11% FK

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