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PD.

ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Cash in Bank No : 1-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 41,520,000
31 Cash Receipt Journal CRJ 536,300,000 577,820,000
31 Cash Disb. Journal CDJ 378,300,000 199,520,000
31 Adjusment ADJ 5,070,000 204,590,000

Name : Petty Cash No : 1-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 9,800,000
31 Pembayaran PC 3,850,000 5,950,000

Name : Accounts Receivable No : 1-1300


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 85,800,000
31 Sales Journal SJ 941,600,000 1,027,400,000
31 General Journal GJ 55,000,000 972,400,000
31 Cash Receipt Journal CRJ 262,900,000 709,500,000

Name : Allowance for Doubtful Debt No : 1-1400


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 11,800,000
31 Cash Receipt Journal CRJ 7,200,000 19,000,000
31 Adjustment ADJ 2,285,000 21,285,000

Name : Merchandise Inventory No : 1-1500


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 520,000,000
31 Purchase Journal PJ 1,033,800,000 1,553,800,000
31 General Journal GJ 953,409,000 600,391,000

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name : Store Supplies No : 1-1600
Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 9,800,000
31 Pembelian PC 900,000 10,700,000
31 Adjustment ADJ 5,850,000 4,850,000

Name : Prepaid Insurance No : 1-1700


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 15,300,000
31 Adjustment ADJ 1,250,000 14,050,000

Name : Prepaid Rent No : 1-1800


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 21,300,000
31 Adjustment ADJ 2,500,000 18,800,000

Name : Prepaid Tax No : 1-1900


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 15,000,000
31 Adjustment ADJ 15,000,000 0

Name : Equipment at Cost No : 1-2100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 63,300,000

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Equipment Accum Dep No : 1-2110


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 16,500,000
31 Adjustment ADJ 1,250,000 17,750,000

Name : Accounts Payable No : 2-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 69,300,000
31 Purchase Journal PJ 1,137,180,000 1,206,480,000
31 General Journal GJ 45,100,000 1,161,380,000
31 Cash Disb. Journal CDJ 355,300,000 806,080,000

Name : Expense Payable No : 2-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 3,900,000
31 Cash Disb. Journal CDJ 2,500,000 1,400,000
31 Petty Cash PC 975,000 425,000
31 Adjustment ADJ 4,500,000 4,925,000

Name : Income Tax Payable No : 2-1300


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 31 Adjustment ADJ 553,150 553,150

Name : PPN Payable No : 2-1400


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 1,500,000
31 Cash Disb. Journal CDJ 1,500,000 -
31 Adjustment ADJ 5,520,000 5,520,000

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : PPN Outcome No : 2-1500


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 31 Cash Receipt Journal CRJ 24,200,000 24,200,000
31 Sales Journal SJ 85,600,000 109,800,000
31 General Journal GJ 5,000,000 104,800,000
31 Adjustment ADJ 104,800,000 0

Name : PPN Income No : 2-1600


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 31 Purchase Journal PJ 103,380,000 103,380,000
31 General Journal GJ 4,100,000 99,280,000
31 Adjustment ADJ 99,280,000 0

Name : Bank Permata Loan No : 2-2100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 301,000,000
31 Cash Disb. Journal CDJ 16,000,000 285,000,000

Name : Mr. Andrian Capital No : 3-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 365,250,000
31 Clousing Journal CLJ 141,267,850 506,517,850
31 Clousing Journal CLJ 26,200,000 480,317,850

Name : Mr. Andrian Drawing No : 3-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 25,400,000
31 Petty Cash PC 800,000 26,200,000
31 Clousing Journal CLJ 26,200,000 0

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Income Summary No : 3-1300


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 31 Clousing Journal CLJ 1,612,720,000 1,612,720,000
Clousing Journal CLJ 1,471,452,150 141,267,850
Clousing Journal CLJ 141,267,850 0

Name : Sales No : 4-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 503,300,000
31 Cash Receipt Journal CRJ 242,000,000 745,300,000
31 Sales Journal SJ 856,000,000 1,601,300,000
31 Clousing Journal CLJ 1,601,300,000 0

Name : Sales Return No : 4-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 31 General Journal GJ 50,000,000 50,000,000
31 Clousing Journal CLJ 50,000,000 0

Name : Cost of goods Sold No : 5-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 314,100,000
31 General Journal GJ 912,409,000 1,226,509,000
31 Clousing Journal CLJ 1,226,509,000 0

Name : Freight Paid No : 5-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 8,800,000
31 Clousing Journal CLJ 8,800,000 0

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Advertising Expenses No : 6-1000


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 4,200,000
31 Brosur PC 675,000 4,875,000
31 Clousing Journal CLJ 4,875,000 0

Name : Telephone & Electricity expenses No : 6-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 8,700,000
31 Adjustment ADJ 1,000,000 9,700,000
31 Clousing Journal CLJ 9,700,000 0

Name : Store Supplies Expenses No : 6-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 4,750,000
31 Adjustment ADJ 5,850,000 10,600,000
31 Clousing Journal CLJ 10,600,000 0

Name : Bad Debt Expense No : 6-1300


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 15,100,000
31 Adjustment ADJ 2,285,000 17,385,000
31 Clousing Journal CLJ 17,385,000 0

Name : Depreciation Expense No : 6-1400


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 16,500,000
31 Adjustment ADJ 1,250,000 17,750,000
31 Clousing Journal CLJ 17,750,000 0

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Insurance Expense No : 6-1500


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 14,300,000
31 Adjustment ADJ 1,250,000 15,550,000
31 Clousing Journal CLJ 15,550,000 0

Name : Rent Expense No : 6-1600


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 23,300,000
31 Adjustment ADJ 2,500,000 25,800,000
31 Clousing Journal CLJ 25,800,000 0

Name : Wages & Salaries No : 6-1700


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 36,300,000
31 Adjustment ADJ 3,500,000 39,800,000
31 Clousing Journal CLJ 39,800,000 0

Name : Other Operating Expense No : 6-1800


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 9,300,000
31 Petty Cash PC 500,000 9,800,000
31 Clousing Journal CLJ 9,800,000 0

Name : Interest Revenue No : 7-1100


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 6,100,000
31 Adjustment ADJ 5,320,000 11,420,000
31 Clousing Journal CLJ 11,420,000 0

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name : Interest Revenue No : 8-1100
Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 9,480,000
31 Cash Disb. Journal CDJ 3,000,000 12,480,000
31 Clousing Journal CLJ 12,480,000 0

Name : Bank Service Charge No : 8-1200


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 1 Balance 6,600,000
31 Adjusment ADJ 250,000 6,850,000
31 Clousing Journal CLJ 6,850,000 0

Name : Income Tax Expense No : 9-1300


Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
Dec 31 Adjustment ADJ 15,553,150 15,553,150
31 Clousing Journal CLJ 15,553,150 0

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DOKUMEN NEGARA Paket 2

KUNCI JAWABAN
UJI PRAKTIK AKUNTANSI
PD. ANGKASA

TAHAP 3

MENYELESAIKAN
SIKLUS AKUNTANSI
PD. ANGKASA
GENERAL JOURNAL ( ADJUSTMENT )
DECEMBER 31, 2010
ADJ
EVIDENCE POS DEBIT CREDIT
DATE DISCRIPTION
NUMBER REF ( Rp. ) ( Rp. )
Dec. 31 ME 12-1 Cash in Bank 1-1100 5,070,000
Bank Service Charge 8-1200 250,000
Interest Revenue 7-1100 5,320,000

Dec. 31 ME 12-2 Store Supplies Expenses 6-1200 5,850,000


Rent Expense 6-1600 2,500,000
Insurance Expense 6-1500 1,250,000
Bad Debt Expense 6-1300 2,285,000
Store Supplies 1-1600 5,850,000
Prepaid Rent 1-1800 2,500,000
Prepaid Insurance 1-1700 1,250,000
Allawance for Doubt.debt. 1-1400 2,285,000

Dec. 31 ME 12-3 Depreciation Expense 6-1400 1,250,000


Wages and Salaries 6-1700 3,500,000
Telephone & Electricity Exp. 6-1100 1,000,000
Equipment Accum. Dep. 1-2110 1,250,000
Expense Payable 2-1200 4,500,000

Dec. 31 ME 12-4 PPN Outcome 2-1500 104,800,000


PPN Income 2-1600 99,280,000
PPN Payable 2-1400 5,520,000

Income Tax Expense 8-1300 15,553,150


Prepaid Tax 1-1900 15,000,000
Income Tax Payable 2-1300 553,150

TOTAL 143,308,150 143,308,150

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PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010

Trial Balance Adjustment Balance Sheet Profit/Loss Balance


Acc. Num Accounts
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

1-1100 Cash in Bank 199,520,000 5,070,000 204,590,000 204,590,000

1-1200 Petty Cash 5,950,000 5,950,000 5,950,000

1-1300 Accounts Receivable 709,500,000 709,500,000 709,500,000

1-1400 Allowance for Doubtful Debt 19,000,000 2,285,000 21,285,000 21,285,000

1-1500 Merchandise Inventory 600,391,000 600,391,000 600,391,000

1-1600 Store Supplies 10,700,000 5,850,000 4,850,000 4,850,000

1-1700 Prepaid Insurance 15,300,000 1,250,000 14,050,000 14,050,000

1-1800 Prepaid Rent 21,300,000 2,500,000 18,800,000 18,800,000

1-1900 Prepaid Tax 15,000,000 15,000,000 - -

1-2100 Equipment at Cost 63,300,000 63,300,000 63,300,000

1-2110 Equipment Accum Dep 16,500,000 1,250,000 17,750,000 17,750,000

2-1100 Accounts Payable 806,080,000 806,080,000 806,080,000

2-1200 Expense Payable 425,000 4,500,000 4,925,000 4,925,000

2-1300 Income Tax Payable 553,150 553,150 553,150

2-1400 PPN Payable 5,520,000 5,520,000 5,520,000

2-1500 PPN Outcome 104,800,000 104,800,000

2-1600 PPN Income 99,280,000 99,280,000

2-2100 Bank Permata Loan 285,000,000 285,000,000 285,000,000

3-1100 Mr. Andrian Capital 365,250,000 365,250,000 365,250,000

3-1200 Mr. Andrian Drawing 26,200,000 26,200,000 26,200,000

4-1100 Sales 1,601,300,000 1,601,300,000 1,601,300,000

4-1200 Sales Return 50,000,000 50,000,000 50,000,000

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PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010

Trial Balance Adjustment Balance Sheet Profit/Loss Balance


Acc. Num Accounts
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

5-1100 Cost of goods Sold 1,226,509,000 1,226,509,000 1,226,509,000

5-1200 Freight Paid 8,800,000 8,800,000 8,800,000

6-1000 Advertising Expenses 4,875,000 4,875,000 4,875,000

6-1100 Telephone & Electricity expenses 8,700,000 1,000,000 9,700,000 9,700,000

6-1200 Store Supplies Expenses 4,750,000 5,850,000 10,600,000 10,600,000

6-1300 Bad Debt Expense 15,100,000 2,285,000 17,385,000 17,385,000

6-1400 Depreciation Expense 16,500,000 1,250,000 17,750,000 17,750,000

6-1500 Insurance Expense 14,300,000 1,250,000 15,550,000 15,550,000

6-1600 Rent Expense 23,300,000 2,500,000 25,800,000 25,800,000

6-1700 Wages & Salaries 36,300,000 3,500,000 39,800,000 39,800,000

6-1800 Other Operating Expense 9,800,000 9,800,000 9,800,000

7-1100 Interest Revenue 6,100,000 5,320,000 11,420,000 11,420,000

8-1100 Interest Expense 12,480,000 12,480,000 12,480,000

8-1200 Bank Service Charge 6,600,000 250,000 6,850,000 6,850,000

8-1300 Income Tax Expense 15,553,150 15,553,150 15,553,150

3,204,455,000 3,204,455,000 143,308,150 143,308,150 3,119,083,150 3,119,083,150 1,471,452,150 1,612,720,000 1,647,631,000 1,506,363,150

EARNING AFTER TAX 141,267,850 - - 141,267,850

1,612,720,000 1,612,720,000 1,647,631,000 1,647,631,000

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PD. ANGKASA
PROFIT AND LOSS STATEMENT
JAN 1 - DEC 31, 2010
Rp. Rp. Rp.
Sales 1,601,300,000
Sales Return 50,000,000
Net Sales 1,551,300,000
Cost Of Goods Sold 1,226,509,000
Gross Profit 324,791,000
Operating Expenses
Freight Paid 8,800,000
Advertising Expenses 4,875,000
Telephone & Electricity expenses 9,700,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 17,385,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries 39,800,000
Other Operating Expense 9,800,000
Total Operating Expenses 160,060,000
Op. Profit 164,731,000
Other Income:
Interest Revenue 11,420,000
Other Expense:
Interest Expense 12,480,000
Bank Service Charge 6,850,000
19,330,000
(7,910,000)
Earning Bifore Tax 156,821,000
Income Tax Expense 15,553,150
Earning After Tax 141,267,850

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PD. ANGKASA
CASH FLOW STATEMENT
DECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANCE ( Rp. )

Arus Kas dari kegiatan Operasional


Penerimaan dari Pelanggan Rp 536,300,000
Pembayaran kepada Pemasok Rp (355,300,000)
Pembayaran PPN Rp (1,500,000)
Pembayaran Expense Payable Rp (3,475,000)
Pembayaran Interest Expense Rp (3,000,000)
Advertising Expense Rp (675,000)
Store Supplies Rp (900,000)
Other Operating Expense Rp (500,000)
Bank Service Charge Rp (250,000)
Interest Revenue Rp 5,320,000
Kas dihasilkan dari aktivitas operasional Rp 176,020,000

Aliran Kas dari Kegiatan Investasi -

Aliran Kas dari Kegiatan Pendanaan


Bank Permata Loan (16,000,000)
Hendrawan Drawing (800,000)
Kas dihasilkan dari Aktivitas Pendanaan Rp (16,800,000)

Kenaikan Kas dan setara kas Rp 159,220,000


Kas dan Setara Kas pada awal periode Rp 51,320,000
Kas dan Setara Kas pada akhir periode Rp 210,540,000

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PD. ANGKASA
CAPITAL STATEMENT
DECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANCE ( Rp. )

Mr. Andrian Capital Jan 1 Rp 365,250,000


Net Profit Rp 141,267,850
Mr. Andrian Drawing Rp 26,200,000
Increase Capital Rp 115,067,850
Mr. Andrian Capital Dec 31 Rp 480,317,850

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PD. ANGKASA
BALANCE SHEET
DECEMBER 31, 2010

ASSETS LIABILITY AND EQUITY


DISCRIPTION ( Rp. ) BALANCE ( Rp. ) DISCRIPTION ( Rp. ) BALANCE ( Rp. )
Current Assets Current Liability
Cash in Bank 204,590,000 Accounts Payable 806,080,000
Petty Cash 5,950,000 Expense Payable 4,925,000
Accounts Receivable 709,500,000 Income Tax Payable 553,150
Allowance for Doubtful Debt 21,285,000 688,215,000 PPN Payable 5,520,000
Merchandise Inventory 600,391,000 Total Current Liabilities 817,078,150
Store Supplies 4,850,000 Long Term Liability
Prepaid Insurance 14,050,000 Bank Permata Loan 285,000,000
Prepaid Rent 18,800,000 1,102,078,150
Total Current Assets 1,536,846,000 Owner's Equity
Fixed Assets Mr. Andrian Capital 480,317,850
Equipment at Cost 63,300,000
Equipment Accum Dep 17,750,000
Total Fixed Assets 45,550,000

Total Assets 1,582,396,000 Total Liability & Equity 1,582,396,000

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PD. ANGKASA
GENERAL JOURNAL ( CLOSING ENTRIES)
DECEMBER 31, 2010
CLJ
EVIDENCE POS DEBIT CREDIT
DATE DISCRIPTION
NUMBER REF ( Rp. ) ( Rp. )
Dec 31 Sales 4-1100 1,601,300,000
Interest Revenue 7-1100 11,420,000
Income Summary 3-1300 1,612,720,000

31 Income Summary 3-1300 1,471,452,150


Sales Return 4-1200 50,000,000
Cost of goods Sold 5-1100 1,226,509,000
Freight Paid 5-1200 8,800,000
Advertising Expenses 6-1000 4,875,000
Telephone & Electricity expenses 6-1100 9,700,000
Store Supplies Expenses 6-1200 10,600,000
Bad Debt Expense 6-1300 17,385,000
Depreciation Expense 6-1400 17,750,000
Insurance Expense 6-1500 15,550,000
Rent Expense 6-1600 25,800,000
Wages & Salaries 6-1700 39,800,000
Other Operating Expense 6-1800 9,800,000
Interest Expense 8-1100 12,480,000
Bank Service Charge 8-1200 6,850,000
Income Tax Expense 8-1300 15,553,150

31 Income Summary 3-1300 141,267,850


Mr. Andrian, Capital 3-1100 141,267,850

31 Mr. Andrian, Capital 3-1100 26,200,000


Mr. Andrian, Drawing 3-1200 26,200,000

TOTAL 3,251,640,000 3,251,640,000

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PD. ANGKASA
POST CLOOSING TRIAL BALANCE
DECEMBER 31, 2010
DEBIT CREDIT
ACC. NUM. ACCOUNTS
( Rp.) ( Rp.)
1-1100 Cash in Bank
204,590,000
1-1200 Petty Cash
5,950,000
1-1300 Accounts Receivable
709,500,000
1-1400 Allowance for Doubtful Debt
21,285,000
1-1500 Merchandise Inventory
600,391,000
1-1600 Store Supplies
4,850,000
1-1700 Prepaid Insurance
14,050,000
1-1800 Prepaid Rent
18,800,000
1-2100 Equipment at Cost
63,300,000
1-2110 Equipment Accum Dep
17,750,000
2-1100 Accounts Payable
806,080,000
2-1200 Expense Payable
4,925,000
2-1300 Income Tax Payable
553,150
2-1400 PPN Payable
5,520,000
2-2100 Bank Permata Loan
285,000,000
3-1100 Mr. Andrian, Capital
480,317,850

TOTAL 1,621,431,000 1,621,431,000

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PERHITUNGAN PAJAK PENGHASILAN

Laba sebelum PPh 156,821,000


PTKP 15,840,000
ISTRI 1,320,000
2 ANAK 2,640,000
19,800,000
PKP 137,021,000

PPh
5% X 50.000.000,00 2,500,000
15% X (137.021.000 - 50.000.000,00) 13,053,150
PPh 15,553,150

Laba sebelum PPh 156,821,000


PPh 15,553,150
Laba setelah PPh 141,267,850

LEMBAR KERJA LATIHAN SMK N 1 DEPOK Hal. : 20 dari .