Kunci Jawab Tahap 3 - PD - Angkasa

PD.
ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
1
31
31
31
Balance
Cash Receipt Journal
Cash Disb. Journal
Adjusment
Petty Cash
Date
Dec
Name
Description
1 Balance
31 Pembayaran
Name
Date
Dec
6018-P1-09/10
Debit
Credit
Rp
Rp
CRJ
CDJ
ADJ
536,300,000
378,300,000
5,070,000
Pos
Ref
Debit
Credit
Rp
Rp
PC
3,850,000
Rp
Rp
1 Balance
31 Sales Journal
SJ
941,600,000
31 General Journal
GJ
1,027,400,000
55,000,000
262,900,000
CRJ
Balance
Debit
Credit
Rp
Rp
85,800,000
972,400,000
709,500,000
Allowance for Doubtful Debt

Description
1 Balance
31 Cash Receipt Journal
31 Adjustment
Balance
Debit
Credit
Rp
Rp
9,800,000
5,950,000
No : 1-1300
Credit
Balance
Debit
Credit
Rp
Rp
41,520,000
577,820,000
199,520,000
204,590,000
No : 1-1200
Debit
Description
Date
Dec
Pos
Ref
Accounts Receivable
31 Cash Receipt Journal
Name
No : 1-1100
Pos
Ref
Date
Dec
Cash in Bank
Pos
Ref
No : 1-1400
Debit
Credit
Rp
Rp
CRJ
ADJ
1 Balance
31 Purchase Journal
31 General Journal
Credit
Rp
11,800,000
19,000,000
21,285,000
7,200,000
2,285,000
Merchandise Inventory
Description
Balance
Debit
Rp
No : 1-1500
Pos
Ref
Debit
Credit
Rp
Rp
PJ
GJ
1,033,800,000
Hak Cipta pada Depdiknas
Balance
Debit
Credit
Rp
Rp
520,000,000
1,553,800,000
953,409,000
600,391,000
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
1 Balance
31 Pembelian
31 Adjustment
Date
Dec
Name
1 Balance
31 Adjustment
Name
1 Balance
31 Adjustment
Date
Dec
Name
Date
Dec
6018-P1-09/10
PC
ADJ
Debit
Credit
Rp
Rp
900,000
5,850,000
1 Balance
31 Adjustment
Pos
Ref
Debit
Credit
Rp
Rp
1,250,000
ADJ
Balance
Debit
Credit
Rp
Rp
15,300,000
14,050,000
No : 1-1800
Pos
Ref
Debit
Credit
Rp
Rp
2,500,000
ADJ
Balance
Debit
Credit
Rp
Rp
21,300,000
18,800,000
No : 1-1900
Pos
Ref
Debit
Credit
Rp
Rp
15,000,000
ADJ
Equipment at Cost
Description
Balance
Debit
Credit
Rp
Rp
9,800,000
10,700,000
4,850,000
No : 1-1700
Prepaid Tax
Description
Pos
Ref
Prepaid Rent
Description
No : 1-1600
Prepaid Insurance
Description
Date
Dec
Store Supplies
Balance
Debit
Credit
Rp
Rp
15,000,000
0
No : 1-2100
Pos
Ref
Debit
Credit
Rp
Rp
1 Balance
Balance
Debit
Credit
Rp
Rp
63,300,000
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
1 Balance
31 Adjustment
Date
Dec
Name
Name
1
31
31
31
Balance
Purchase Journal
General Journal
Cash Disb. Journal
Expense Payable
Description
1
31
31
31
Balance
Cash Disb. Journal
Petty Cash
Adjustment
Income Tax Payable
Date
31 Adjustment
Name
Dec
6018-P1-09/10
Description
Dec
Date
No : 1-2110
Pos
Ref
Debit
Credit
Rp
Rp
Balance
Debit
Rp
No : 2-1100
Pos
Ref
PJ
GJ
CDJ
Debit
Credit
Rp
Rp
Balance
Debit
Rp
1,137,180,000
1 Balance
31 Cash Disb. Journal
31 Adjustment
Credit
Rp
69,300,000
1,206,480,000
1,161,380,000
45,100,000
355,300,000
806,080,000
No : 2-1200
Pos
Ref
CDJ
PC
ADJ
Debit
Credit
Rp
Rp
Balance
Debit
Rp
Credit
Rp
3,900,000
1,400,000
425,000
4,925,000
2,500,000
975,000
4,500,000
No : 2-1300
Pos
Ref
Debit
Credit
Rp
Rp
Balance
Debit
Rp
Credit
Rp
553,150
553,150
ADJ
PPN Payable
Description
Credit
Rp
16,500,000
17,750,000
1,250,000
ADJ
Accounts Payable
Description
Date
Dec
Equipment Accum Dep
No : 2-1400
Pos
Ref
CDJ
ADJ
Debit
Credit
Rp
Rp
1,500,000
5,520,000
Balance
Debit
Rp
Credit
Rp
1,500,000
5,520,000
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
31
31
31
31

Sales Journal
General Journal
Adjustment
PPN Income
Name
Name
Name
Date
Dec
6018-P1-09/10
CRJ
SJ
GJ
ADJ
PJ
GJ
ADJ
1 Balance
Rp
24,200,000
85,600,000
Balance
Debit
Rp
5,000,000
104,800,000
Debit
Credit
1 Balance
31 Clousing Journal
31 Clousing Journal
Rp
103,380,000
Rp
4,100,000
99,280,000
No : 2-2100
Pos
Ref
CDJ
Debit
Credit
Rp
Rp
Balance
Debit
Rp
16,000,000
1 Balance
31 Petty Cash
31 Clousing Journal
Credit
Rp
301,000,000
285,000,000
No : 3-1100
Pos
Ref
CLJ
CLJ
Debit
Credit
Rp
Rp
141,267,850
26,200,000
Mr. Andrian Drawing

Description
Credit
Rp
24,200,000
109,800,000
104,800,000
0
Balance
Debit
Credit
Rp
Rp
103,380,000
99,280,000
0
Mr. Andrian Capital

Description
Rp
Credit
Bank Permata Loan

Description
Debit
No : 2-1600
31 Purchase Journal
31 General Journal
31 Adjustment
Date
Dec
Pos
Ref
Pos
Ref
Date
Dec
No : 2-1500
Description
Date
Dec
PPN Outcome
Balance
Debit
Rp
Credit
Rp
365,250,000
506,517,850
480,317,850
No : 3-1200
Pos
Ref
PC
CLJ
Debit
Credit
Rp
Rp
800,000
26,200,000
Balance
Debit
Credit
Rp
Rp
25,400,000
26,200,000
0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Income Summary
Date
Dec
Name
Description
31 Clousing Journal
Clousing Journal
Clousing Journal
Date
Dec
Name
Dec
Name
Balance
Sales Journal
Clousing Journal
Sales Return
Description
31 General Journal
31 Clousing Journal
Date
Dec
Name
Date
Dec
6018-P1-09/10
Rp
Credit
Rp
1,612,720,000
Balance
Debit
Rp
Credit
Rp
1,612,720,000
141,267,850
0
1,471,452,150
141,267,850
Pos
Ref
CRJ
SJ
CLJ
Debit
Credit
Rp
Rp
Balance
Debit
Rp
1 Balance
31 General Journal
31 Clousing Journal
1,601,300,000
1,601,300,000
No : 4-1200
Pos
Ref
GJ
CLJ
Debit
Rp
50,000,000
Credit
Rp
50,000,000
Balance
Debit
Credit
Rp
Rp
50,000,000
0
No : 5-1100
Pos
Ref
Debit
Credit
Rp
Rp
GJ
CLJ
912,409,000
1 Balance
31 Clousing Journal
Balance
Debit
Credit
Rp
Rp
314,100,000
1,226,509,000
1,226,509,000
Freight Paid
Description
Credit
Rp
503,300,000
745,300,000
242,000,000
856,000,000
Cost of goods Sold

Description
CLJ
CLJ
CLJ
Debit
No : 4-1100
1
31
31
31
Pos
Ref
Sales
Description
Date
No : 3-1300
No : 5-1200
Pos
Ref
Debit
Credit
Rp
Rp
CLJ
8,800,000
Balance
Debit
Credit
Rp
Rp
8,800,000
0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
1 Balance
31 Brosur
31 Clousing Journal
Date
Dec
Name
1 Balance
31 Adjustment
31 Clousing Journal
Name
1 Balance
31 Adjustment
31 Clousing Journal
Date
Dec
Name
Date
Dec
6018-P1-09/10
PC
CLJ
Debit
Credit
Rp
Rp
675,000
4,875,000
Pos
Ref
ADJ
CLJ
1 Balance
31 Adjustment
31 Clousing Journal
Debit
Credit
Rp
Rp
1,000,000
9,700,000
1 Balance
31 Adjustment
31 Clousing Journal
Balance
Debit
Credit
Rp
Rp
8,700,000
9,700,000
0
No : 6-1200
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
5,850,000
10,600,000
Balance
Debit
Credit
Rp
Rp
4,750,000
10,600,000
0
No : 6-1300
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
2,285,000
17,385,000
Depreciation Expense
Description
Balance
Debit
Credit
Rp
Rp
4,200,000
4,875,000
0
No : 6-1100
Bad Debt Expense

Description
Pos
Ref
Store Supplies Expenses

Description
No : 6-1000
Telephone & Electricity expenses

Description
Date
Dec
Advertising Expenses
Balance
Debit
Credit
Rp
Rp
15,100,000
17,385,000
0
No : 6-1400
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
1,250,000
17,750,000
Balance
Debit
Credit
Rp
Rp
16,500,000
17,750,000
0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
1 Balance
31 Adjustment
31 Clousing Journal
Date
Dec
Name
1 Balance
31 Adjustment
31 Clousing Journal
Name
1 Balance
31 Adjustment
31 Clousing Journal
Date
Dec
Name
Date
Dec
6018-P1-09/10
ADJ
CLJ
Debit
Credit
Rp
Rp
1,250,000
15,550,000
Balance
Debit
Credit
Rp
Rp
14,300,000
15,550,000
0
No : 6-1600
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
2,500,000
25,800,000
Balance
Debit
Credit
Rp
Rp
23,300,000
25,800,000
0
No : 6-1700
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
3,500,000
39,800,000
Balance
Debit
Credit
Rp
Rp
36,300,000
39,800,000
0
Other Operating Expense

Description
1 Balance
31 Petty Cash
31 Clousing Journal
Pos
Ref
Wages & Salaries

Description
No : 6-1500
Rent Expense
Description
Date
Dec
Insurance Expense
No : 6-1800
Pos
Ref
PC
CLJ
Debit
Credit
Rp
Rp
500,000
9,800,000
Balance
Debit
Credit
Rp
Rp
9,300,000
9,800,000
0
Interest Revenue
Description
1 Balance
31 Adjustment
31 Clousing Journal
No : 7-1100
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
5,320,000
11,420,000
Balance
Debit
Rp
Credit
Rp
6,100,000
11,420,000
0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name
Date
Dec
Name
Description
1 Balance
31 Clousing Journal
Date
Dec
Name
Date
Dec
6018-P1-09/10
Interest Revenue
Pos
Ref
CDJ
CLJ
Debit
Credit
Rp
Rp
3,000,000
12,480,000
Bank Service Charge

Description
1 Balance
31 Adjusment
31 Clousing Journal
No : 8-1100
No : 8-1200
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
250,000
6,850,000
Income Tax Expense

Description
31 Adjustment
31 Clousing Journal
Balance
Debit
Credit
Rp
Rp
9,480,000
12,480,000
0
Balance
Debit
Credit
Rp
Rp
6,600,000
6,850,000
0
No : 9-1300
Pos
Ref
ADJ
CLJ
Debit
Credit
Rp
Rp
15,553,150
15,553,150
Balance
Debit
Credit
Rp
Rp
15,553,150
0
Hal. ;
dari
DOKUMEN NEGARA
Paket 2
KUNCI JAWABAN
UJI PRAKTIK AKUNTANSI

PD. ANGKASA
TAHAP 3
MENYELESAIKAN
SIKLUS AKUNTANSI
PD. ANGKASA
GENERAL JOURNAL ( ADJUSTMENT )

DECEMBER 31, 2010
DATE
Dec.
Dec.
Dec.
Dec.
EVIDENCE
NUMBER
POS
REF
DISCRIPTION
31 ME 12-1 Cash in Bank
( Rp. )
1-1100
5,070,000
Bank Service Charge
8-1200
250,000
Interest Revenue
7-1100
31 ME 12-2 Store Supplies Expenses
( Rp. )
5,320,000
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
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
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
Prepaid Tax
1-1900
15,000,000
Income Tax Payable
2-1300
553,150
TOTAL
6018-P1-09/10
DEBIT
ADJ
CREDIT
15,553,150
143,308,150
143,308,150
Hal. ;
dari
PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010
Accounts
Acc. Num
Trial Balance
Debit
1-1100
Cash in Bank
1-1200
Petty Cash
1-1300
Accounts Receivable
1-1400
1-1500
1-1600
Store Supplies
10,700,000
1-1700
Prepaid Insurance
1-1800
Adjustment
Credit
199,520,000
Debit
Balance Sheet
Credit
5,070,000
Debit
Profit/Loss
Credit
Debit
Balance
Credit
Debit
Credit
204,590,000
204,590,000
5,950,000
5,950,000
5,950,000
709,500,000
709,500,000
709,500,000
19,000,000
2,285,000
21,285,000
600,391,000
600,391,000
5,850,000
4,850,000
4,850,000
15,300,000
1,250,000
14,050,000
14,050,000
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
2-1100
Accounts Payable
806,080,000
2-1200
Expense Payable
425,000
2-1300
Income Tax Payable
2-1400
PPN Payable
2-1500
PPN Outcome
2-1600
PPN Income
2-2100
Bank Permata Loan
3-1100
Mr. Andrian Capital
3-1200
Mr. Andrian Drawing
4-1100
Sales
4-1200
Sales Return
6018-P1-09/10
600,391,000
21,285,000
16,500,000
17,750,000
17,750,000
806,080,000
806,080,000
4,500,000
4,925,000
4,925,000
553,150
553,150
553,150
5,520,000
5,520,000
5,520,000
285,000,000
285,000,000
285,000,000
365,250,000
365,250,000
365,250,000
104,800,000
99,280,000
1,250,000
104,800,000
99,280,000
26,200,000
26,200,000
1,601,300,000
50,000,000
26,200,000
1,601,300,000
50,000,000
1,601,300,000
50,000,000
Hal. ;
dari
PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010
Accounts
Acc. Num
5-1100
Cost of goods Sold
5-1200
Trial Balance
Debit
Adjustment
Credit
Debit
Balance Sheet
Credit
Debit
Profit/Loss
Credit
1,226,509,000
1,226,509,000
1,226,509,000
Freight Paid
8,800,000
8,800,000
8,800,000
6-1000
4,875,000
4,875,000
4,875,000
6-1100
8,700,000
1,000,000
9,700,000
9,700,000
6-1200
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
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
9,800,000
9,800,000
7-1100
Interest Revenue
8-1100
Interest Expense
8-1200
Bank Service Charge
8-1300
Income Tax Expense
9,800,000
6,100,000
5,320,000
12,480,000
6,600,000
3,204,455,000
3,204,455,000
11,420,000
12,480,000
250,000
6,850,000
6,850,000
15,553,150
15,553,150
15,553,150
143,308,150
3,119,083,150
EARNING AFTER TAX
3,119,083,150
1,471,452,150
141,267,850
1,612,720,000
6018-P1-09/10
Credit
Debit
Credit
11,420,000
12,480,000
143,308,150
Balance
Debit
1,612,720,000
1,612,720,000
1,647,631,000
1,647,631,000
1,506,363,150
141,267,850
1,647,631,000
Hal. ;
dari
PD. ANGKASA
PROFIT AND LOSS STATEMENT

JAN 1 - DEC 31, 2010
Rp.
Rp.
Sales
Sales Return
Net Sales
Cost Of Goods Sold
Gross Profit
Operating Expenses
1,551,300,000
1,226,509,000
324,791,000
Freight Paid
Bad Debt Expense
Insurance Expense
Rent Expense
Wages & Salaries
Total Operating Expenses

Op. Profit
Other Income:
Interest Revenue
Other Expense:
Interest Expense
Bank Service Charge
Rp.
1,601,300,000
50,000,000
8,800,000
4,875,000
9,700,000
10,600,000
17,385,000
17,750,000
15,550,000
25,800,000
39,800,000
9,800,000
160,060,000
164,731,000
11,420,000
12,480,000
6,850,000
19,330,000
(7,910,000)
156,821,000
15,553,150
141,267,850
Earning Bifore Tax

Income Tax Expense
Earning After Tax
6018-P1-09/10
Hal. ;
dari
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)
Rp
(500,000)
Bank Service Charge

Interest Revenue
Rp
Rp
(250,000)
5,320,000
Kas dihasilkan dari aktivitas operasional
Rp
Aliran Kas dari Kegiatan Investasi
176,020,000
-
Aliran Kas dari Kegiatan Pendanaan

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

Kas dan Setara Kas pada awal periode
Rp
Rp
159,220,000
51,320,000
Kas dan Setara Kas pada akhir periode
Rp
210,540,000
6018-P1-09/10
Hal. ;
dari
PD. ANGKASA
CAPITAL STATEMENT
DECEMBER 31, 2010
DISCRIPTION
( Rp. )
Mr. Andrian Capital Jan 1
BALANCE ( Rp. )
Rp
365,250,000
Increase Capital
Rp
115,067,850
Mr. Andrian Capital Dec 31
Rp
480,317,850
Net Profit
Rp
141,267,850
Mr. Andrian Drawing
Rp
26,200,000
6018-P1-09/10
Hal. ;
dari
PD. ANGKASA
BALANCE SHEET
DECEMBER 31, 2010
ASSETS
DISCRIPTION
( Rp. )
Current Assets
Cash in Bank
Petty Cash
Accounts Receivable
709,500,000
21,285,000
Store Supplies
BALANCE ( Rp. )
DISCRIPTION
204,590,000
806,080,000
5,950,000
Expense Payable
4,925,000
Income Tax Payable

688,215,000
PPN Payable
600,391,000
Total Current Liabilities
4,850,000
Prepaid Insurance
14,050,000
Bank Permata Loan
Prepaid Rent
18,800,000
1,536,846,000
63,300,000
Equipment Accum Dep
17,750,000
Total Fixed Assets
Total Assets
6018-P1-09/10
553,150
5,520,000
817,078,150
285,000,000
1,102,078,150
Owner's Equity
Mr. Andrian Capital
Fixed Assets
Equipment at Cost
LIABILITY AND EQUITY

BALANCE ( Rp. )
Current Liability
Accounts Payable
Long Term Liability
Total Current Assets
( Rp. )
480,317,850
45,550,000
1,582,396,000
Total Liability & Equity
1,582,396,000
Hal. ;
dari
PD. ANGKASA
GENERAL JOURNAL ( CLOSING ENTRIES)

DECEMBER 31, 2010
CLJ
DATE
Dec 31
EVIDENCE
DISCRIPTION
NUMBER
31
( Rp. )
1,601,300,000
Interest Revenue
7-1100
11,420,000
1,612,720,000
3-1300
Income Summary
3-1300
Sales Return
4-1200
50,000,000
Cost of goods Sold
5-1100
1,226,509,000
Freight Paid
5-1200
8,800,000
6-1000
4,875,000
6-1100
9,700,000
6-1200
10,600,000
Bad Debt Expense
6-1300
17,385,000
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
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
Income Summary
3-1300
Mr. Andrian, Capital

Mr. Andrian, Drawing
TOTAL
6018-P1-09/10
CREDIT
( Rp. )
4-1100
Mr. Andrian, Capital

31
DEBIT
Sales
Income Summary
31
POS
REF
1,471,452,150
141,267,850
141,267,850
3-1100
3-1100
26,200,000
26,200,000
3-1200
3,251,640,000
3,251,640,000
Hal. ;
dari
PD. ANGKASA
POST CLOOSING TRIAL BALANCE

DECEMBER 31, 2010
ACCOUNTS
ACC. NUM.
1-1100 Cash in Bank
DEBIT
( Rp.)
CREDIT
( Rp.)
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
1,621,431,000
TOTAL
6018-P1-09/10
1,621,431,000
Hal. ;
dari
PERHITUNGAN PAJAK PENGHASILAN

Laba sebelum PPh
PTKP
ISTRI
2 ANAK
156,821,000
15,840,000
1,320,000
2,640,000
19,800,000
137,021,000
PKP
PPh
5% X 50.000.000,00
15% X (137.021.000 - 50.000.000,00)
PPh
Laba sebelum PPh

PPh
Laba setelah PPh
LEMBAR KERJA LATIHAN
2,500,000
13,053,150
15,553,150
156,821,000
15,553,150
141,267,850
SMK N 1 DEPOK
Hal. : 19 dari

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Allowance for Doubtful Debt

31 Cash Receipt Journal

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Income Tax Payable

Equipment Accum Dep

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Cash Receipt Journal

Mr. Andrian Drawing

Mr. Andrian Capital

Bank Permata Loan

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Cost of goods Sold

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Bad Debt Expense

Store Supplies Expenses

Telephone & Electricity expenses

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Other Operating Expense

Wages & Salaries

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Bank Service Charge

Income Tax Expense

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UJI PRAKTIK AKUNTANSI

GENERAL JOURNAL ( ADJUSTMENT )

31 ME 12-1 Cash in Bank

Bank Service Charge

31 ME 12-2 Store Supplies Expenses

Bad Debt Expense

Allawance for Doubt.debt.

31 ME 12-3 Depreciation Expense

Wages and Salaries

Telephone & Electricity Exp.

Equipment Accum. Dep.

31 ME 12-4 PPN Outcome

Income Tax Expense

Income Tax Payable

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Allowance for Doubtful Debt

Equipment Accum Dep

Income Tax Payable

Bank Permata Loan

Mr. Andrian Capital

Mr. Andrian Drawing

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Cost of goods Sold

Telephone & Electricity expenses

Store Supplies Expenses

Bad Debt Expense

Wages & Salaries

Other Operating Expense

Bank Service Charge

Income Tax Expense

EARNING AFTER TAX

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PROFIT AND LOSS STATEMENT

Total Operating Expenses

Earning Bifore Tax

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CASH FLOW STATEMENT