Dr. Account Receivable         Rp. 475.000
Cr. Sales                        Rp. 475.000
3. Mencatat HPP atas penjualan ke pelanggan
Dr. Cost of Goods Sold (COGS) Â Rp. 400.000
Cr. Inventory                   Rp. 400.000
-Kertas kerja eliminasi adalah:
a. Dr. Sales                        Rp. 460.000
   Cr. Cost of Sales                 Rp. 460.000
b. Dr. Cost of Sales                Rp. 10.000
   Cr. Inventory                   Rp. 10.000