MARKRICH SPORTSWORLD, INC.

H
ACCRUED LIABILITIES ZR
DECEMBER 31, 19X2 1-8-X3
Per books Adjustment Final Reff
12-31-19X2 D K 12-31-19X2
304 Salaries and wages $ 2,160 $ - (H2)

305 Payroll taxes $ 5,738 $ 5,738 (H2)

306 Sales taxes $ 2,945 $ - (H4)

309 Interest payable $ 41,250 $ -

303 Property taxes $ - $ - (H3)

307 State income taxes $ 4,000 $ 268 $ 3,732 (H5)

308 Federal income taxes $ 12,000 $ 2,634 $ 9,366 (H5)

310 Dividend payable $ 12,000 $ 12,000 (H6)

 MARKRICH SPORTSWORLD, INC. H2
ACCRUED AND WITHHELD PAYROLL TAXES SNA
DECEMBER 31, 19X2

Income taxes withheld FICA Unemployment taxes Total

Fed State Employee Employer Fed State
Salaries:
Beban dan dibayar 19X2 $ 256,000 $ 256,000 $ 256,000 $ 256,000 $ 256,000 $ 256,000
Less salaries which exceeded
the $40000 FICA limit and the $ 2,000 $ 2,000
$7000 unemployment limit $ - $ - $ - $ - $ 179,000 $ 179,000
tax base $ 256,000 $ 256,000 $ 254,000 $ 254,000 $ 77,000 $ 77,000
tax rate $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
$ 64,000 $ 12,800 $ 17,780 $ 17,780 $ 3,080 $ 385 $ 115,825
$ 1 $ 2 $ 3
Wages:
Expensed in 19x2 $ 112,320 $ 112,320 $ 112,320 $ 112,320 $ 112,320 $ 112,320
Less wages not paid in 19x2 $ 2,160 $ 2,160 $ 2,160 $ 2,160 $ 2,160 $ 2,160
Add wages of 19x1, that paid in 19x2 $ 1,152 $ 1,152 $ 1,152 $ 1,152 $ 1,152 $ 1,152
$ 111,312 $ 111,312 $ 111,312 $ 111,312 $ 111,312 $ 111,312
Less wages which exceeded
the $7000 unemployment limit $ 48,312 $ 48,312
tax base $ 111,312 $ 111,312 $ 111,312 $ 111,312 $ 63,000 $ 63,000
tax rate $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
$ 27,828 $ 5,566 $ 7,792 $ 7,792 $ 2,520 $ 315 $ 51,812
$ 4 $ 5 $ 6
Combined taxes withheld and accrued $ 91,828 $ 18,366 $ 25,572 $ 25,572 $ 5,600 $ 700 $ 167,637
Less quarterly payroll taxe deposits
April $ 21,775 # $ 4,500 # $ 6,100 # $ 6,100 # $ 1,800 $ 200 $ 40,475
July $ 21,775 # $ 4,500 # $ 6,100 # $ 6,100 # $ 1,800 $ 200 $ 40,475
October $ 21,775 # $ 4,500 # $ 6,100 # $ 6,100 # $ 1,800 $ 200 $ 40,475
Additional payroll tax deposits in Dec $ 23,575 * $ 4,500 * $ 6,100 * $ 6,100 * $ 200 $ - $ 40,475
Tax accrual at 12-31-19x2 $ 2,928 $ 366 $ 1,172 $ 1,172 $ - $ 100 $ 5,737 $ 5,738
to H

# Diuji dari form pengembalian pajak voucher payroll yang diterima dan cek yang dibatalkan SNA
* Diuji dari form pengembalian pajak voucher payroll (estimasi) yang diterima dan cek yang dibatalkan SNA
Berdasarkan buku klien : 5378

Payroll taxes expenses

$ 1 $ 17,780 12-31-X2
$ 2 $ 3,080 Accrued wages
$ 3 $ 385 Employer 9
$ 4 $ 7,792 x Days 5 >>hari kerja yg akan dibayarkan di 19X3
$ 5 $ 2,520 45
$ 6 $ 315 x Daily rate 48
$ 31,872 2160
to L to H
 MAKRICH SPORTWORLD, INC H-3
PROPERTY TAXES PAYABLE DHY
DECEMBER 31, 19X2 1-17-X3

1 2 3 4 5 6 7

1 Accrued at 1-1-X2 1
2 2
3 Accrued for 19X2 3
4 Land and Building $ 400,000 * 4
5 Personal Properties $ 50,000 * 5
6 Valuation base $ 450,000 6
7 Assessment rate 20% 7
8 $ 90,000 8
9 Rate of $4 per $100 0.04 9
10 10
11 Total $ 3,600 # 11
12 Less advance payment $ 3,600 ^ 12
13 Accrual, 12-31-X2 $ - ke H 13
14 14
15 * Nilai valuation 15
16 # Angka dari laba-rugi 19X2 16
17 ^ Angka dari Neraca 19X2 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
1 2 3 4 5 6 7
 MAKRICH SPORTSWORLD,INC H4
SALES TAXES DAN
DECEMBER 31, 19X2

1 1
2 Retail sales for december 19x2 62,000 2
3 3
4 Combined state and local sales tax rate 0.05 4
5 5
6 Monthly sales tax accrual 3,100 ^ 6
7 7
8 Less processing fee of 5% 155 ^ 8
9 9
10 Accrual at 12-31-19x2 (per audit) 2,945 Ke H 10
11 11
12 Accrual at 12-31-19x2 (per book clien) 2,945 12
13 13
14 AJE - 14
15 15
16 16
17 Sesuai dengan penjualan bersih 19X2 17
18 Sesuai dengan peraturan perpajakan federal dan state sales taxes 18
19 Footing 19
20 ^ Relaklulasi 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
 MARKRICH SPORTSWORLD, INC DMR
INCOME TAX ACCRUALS H-5
DEC 31 19X2 25-2-19X3

State income Federal

tax income tax
Balance, Jan 1 19x2 $ 4,000 $ 10,000
Payment in 19x2 $ 3,849 $ 9,838
Excess accrual $ 151 $ 162
Less client entry to
eliminate excess with
offset to miscellaneous $ (151) $ (162)
19x2 monthly accrual :
State at $ 333,33 monthly $ 4,000
Federal at $ 1000 monthly $ 12,000
Accrual at 12-31-x2
(unadjusted) $ 4,000 $ 12,000
Less AJE $ - $ -
Accrual at 12-31-x2 $ 4,000 $ 12,000
To H To H
Earnings in 19x2 before taxes $ 43,000 $ 43,000
Less dividends exclusion
85% of 2140 $ (1,819) $ (1,819)
Less excluded portion
of gain on stock sales $ (3,910) $ (3,910)

Add nondeductible loss

on asset trade $ 53 $ 53
Less state income $ 37,324 $ 37,324
Tax rate 10% $ 3,732
Tax base $ 37,324 $ 33,592
Tax Rate
State 10% $ 3,732
Fed 22% $ 25,000 $ 5,500
45% $ 8,592 $ 3,866
Balance $ 3,732 $ 9,366

Sesuai dengan saldo buku besar klien 31-12-19x1 yang telah disesuaikan. DMR
Pehitungan sudah benar. DMR
Periksa cek-cek yang dibatalkan, voucher yang diterima, dan pengembalian pajak. DMR
Footing
Sesuai dengan peraturan perpajakan federal dan state

AJE
Federal Income Taxes Payable $ 2,634
State Income Taxes Payable $ 268
Federal Income Taxes $ 2,634
State Income Taxes $ 268
Untuk menyesuaikan pajak akrual
 MARKRICH SPORTSWORLD, INC. H-6
DIVIDENDS PAYABLE ARK
DECEMBER 31, 19X2 2-9-X2
Number of common stock issued on 19X1 6,000
Number of common stock issued on 19X2 4,000
10,000
The Amount of dividend declared per share 1.2
Total dividend to be paid on February 14, 19 12,000
H

Based on the Board of Directors' Meetings - 19X1 in the permanent file CH

Based on the Board of Directors' Meetings - 19X2 in the permanent file CH