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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

Hak Cipta pada Depdiknas

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

Hak Cipta pada Depdiknas

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

Cash Receipt Journal


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
31 Cash Disb. Journal

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

Hak Cipta pada Depdiknas

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
Cash Receipt Journal
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

Hak Cipta pada Depdiknas

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

Hak Cipta pada Depdiknas

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

Hak Cipta pada Depdiknas

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 Cash Disb. Journal
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

Hak Cipta pada Depdiknas

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

Hak Cipta pada Depdiknas

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

Allowance for Doubtful Debt

1-1500

Merchandise Inventory

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

Hak Cipta pada Depdiknas

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

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

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

Hak Cipta pada Depdiknas

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
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense

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

Hak Cipta pada Depdiknas

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)

Other Operating Expense

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

Hak Cipta pada Depdiknas

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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

Hak Cipta pada Depdiknas

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PD. ANGKASA

BALANCE SHEET
DECEMBER 31, 2010
ASSETS
DISCRIPTION

( Rp. )

Current Assets
Cash in Bank
Petty Cash
Accounts Receivable

709,500,000

Allowance for Doubtful Debt

21,285,000

Merchandise Inventory
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

Hak Cipta pada Depdiknas

1,582,396,000

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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

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

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

Hak Cipta pada Depdiknas

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

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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

Hak Cipta pada Depdiknas

1,621,431,000

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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

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