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Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING


Jurnal Penyesuaian
Des-12
Page :
DATE
31

DOC.

DESCRIPTION

NO.
1

4.285.000,00

Bank Charges

9-1000

215.000,00

Interest Revenue

8-1000

Office Supplies Expense

6-2150

Prepaid Income Tax

1-1210

Prepaid Insurance

2.950.000,00
3.200.000,00

2-1140
6-1140

3.200.000,00
15.600.000,00

1-1220

15.600.000,00

Prepaid Advertising

1-1230

Wages & Salaries Expense

6-1100

5.000.000,00

Wages & Salaries Expense

6-2100

10.000.000,00

Income Tax Payable

2-1140

240.000,00

Wages & Salaries Payable

2-1110

14.760.000,00

Electricity, Water & Telp Expense

Uncollectible Accounts

Depreciation Expense - Building


Accum. Depreciation - Building
Depreciation Expense - Equipment
Accum. Depreciation - Equipment

10

880.000,00
2.950.000,00

6-1130

Allowance for Uncollectible Accounts


9

880.000,00

Promotions & Advertising Expense

Electricity, Water & Telp Payable


8

6-1150
1-1190

Insurance Expense

4.500.000,00

1-1180

Store Supplies

Income Tax Payable

CREDIT

1-1110

Office Supplies

DEBET

Cash In Bank

Store Supplies Expense

REF

Income Tax Expense


Prepaid Income Tax

6-2110

1.600.000,00
1.600.000,00

1.270.000,00

2-1120
6-1110

1.270.000,00
27.275.000,00

1-1140
6-2170

27.275.000,00
10.500.000,00

1-2130
6-2160

10.500.000,00
13.233.024,69

1-2170
6-2140

13.233.024,69
30.206.625,00

1-1210

30.206.625,00
126.214.649,69

126.214.649,69
-

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

REKAPITULASI
NO.
AKUN
1-1110

DEBET

KREDIT

4.285.000,00

1-1140

27.275.000,00

1-1180

880.000,00

1-1190

2.950.000,00

1-1210

3.200.000,00

30.206.625,00

1-1220

15.600.000,00

1-1230

1.600.000,00

1-2130

10.500.000,00

1-2170

13.233.024,69

2-1110

14.760.000,00

2-1120

1.270.000,00

2-1140

3.440.000,00

6-1100

5.000.000,00

6-1110

27.275.000,00

6-1130

1.600.000,00

6-1140

15.600.000,00

6-1150

2.950.000,00

6-2100

10.000.000,00

6-2110

1.270.000,00

6-2140

30.206.625,00

6-2150

880.000,00

6-2160

13.233.024,69

6-2170

10.500.000,00

8-1000
9-1000

4.500.000,00
215.000,00

126.214.649,69

126.214.649,69
-

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013


PT. FADHALI INDO TRADING
WORKSHEET (BEFORE TAX)
December 31, 2012
Acc.
No.

Account Name

11100

Petty Cash

11110

Cash In Bank

11120

Trial Balance
DEBET

Adjusting Journal Entries

CREDIT

DEBET

5.000.000,00

811.800.082,43

Marketable Securities

45.202.500,00

11130

Accounts Receivable

11140

Allowance for Uncollectible


Accounts

11150

Employee Receivable

11160

Other Receivable

11170

Merchandise Inventory

11180

CREDIT

Adjusted Trial Balance


DEBET

CREDIT

Income Summary
DEBET

Balance Sheet

CREDIT

DEBET

CREDIT

5.000.000,00

5.000.000,00

816.085.082,43

816.085.082,43

45.202.500,00

45.202.500,00

762.300.000,00

762.300.000,00

762.300.000,00

10.840.000,00

2.100.000,00

2.100.000,00

2.100.000,00

835.571.428,57

835.571.428,57

835.571.428,57

Office Supplies

2.580.000,00

880.000,00

1.700.000,00

1.700.000,00

11190

Store Supplies

5.900.000,00

2.950.000,00

2.950.000,00

2.950.000,00

11200

VAT In

89.250.000,00

89.250.000,00

89.250.000,00

11210

Prepaid Income Tax

35.200.000,00

38.400.000,00

38.400.000,00

11220

Prepaid Insurance

31.200.000,00

15.600.000,00

15.600.000,00

15.600.000,00

11230

Prepaid Advertising

3.000.000,00

1.600.000,00

1.400.000,00

1.400.000,00

12110

Land

165.000.000,00

165.000.000,00

165.000.000,00

12120

Building

210.000.000,00

210.000.000,00

210.000.000,00

12130

Accumulated Depreciation Building

105.000.000,00

12140

Vehicles

142.000.000,00

12150

Accumulated Depreciation Vehicles

12160

Equipment

220.000.000,00

12170

Accumulated Depreciation Equipment

188.240.740,74

4.285.000,00

27.275.000,00

3.200.000,00

38.115.000,00

10.500.000,00

115.500.000,00
142.000.000,00

38.115.000,00
115.500.000,00

142.000.000,00

220.000.000,00
13.233.024,69

220.000.000,00
201.473.765,43

201.473.765,43

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

21100

Accounts Payable

855.250.000,00

21110

Wages & Salaries Payable

14.760.000,00

855.250.000,00

855.250.000,00

14.760.000,00

21120

Electricity, Telephone & Water


Payable

14.760.000,00

1.270.000,00

1.270.000,00

21130

VAT Out

121.139.500,00

121.139.500,00

121.139.500,00

21140

Income Tax Payable

5.650.000,00

9.090.000,00

9.090.000,00

21150

Dividend Payable

50.400.000,00

50.400.000,00

50.400.000,00

21160

Other Current Liabilities

22100

Bank BNI Loan

301.909.435,04

301.909.435,04

31000

Common Stock

700.000.000,00

700.000.000,00

31001

Retained Earnings

769.500.000,00

769.500.000,00

31002

Current Earnings

31003

Dividend

56.000.000,00

31004

Income Summary

41000

Sales

2.248.095.000,00

41001

Sales Discount

13.277.000,00

13.277.000,00

41002

Sales Returns

90.271.000,00

90.271.000,00

51000

Cost of Sales

1.581.418.571,43

1.581.418.571,43

61100

Wages & Salaries Expense

55.000.000,00

5.000.000,00

60.000.000,00

61110

Uncollectible Accounts

27.275.000,00

27.275.000,00

16.534.423,83

1.600.000,00

1.600.000,00

61120
61130

Depreciation Expense Vehicle


Promotion & Advertising
Expense

1.270.000,00

3.440.000,00

700.000.000,00
769.500.000,00

56.000.000,00
-

2.248.095.000,00

16.534.423,83

Insurance Expense

15.600.000,00

15.600.000,00

61150

Store Supplies Expense

2.950.000,00

2.950.000,00

61160

Other Sales Expense

62100

Wages & Salaries Expense

110.000.000,00

62110

Electricity, Telephone & Water


Expense

56.000.000,00

61140

16.300.000,00

301.909.435,04

13.277.000,00
90.271.000,00
1.581.418.571,43
60.000.000,00
27.275.000,00
16.534.423,83
1.600.000,00
15.600.000,00
2.950.000,00
-

2.248.095.000,00
-

10.000.000,00

120.000.000,00

120.000.000,00

1.270.000,00

17.570.000,00

17.570.000,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

62120

Repairs & Maintenance


Expense

9.350.000,00

62130

Entertainment Expense

1.600.000,00

62140

Income Tax Expense

62150

Office Supplies Expense

62160
62170
62180

Depreciation Expense Equipment


Depreciation Expense Building
Other General &
Administrative Expense

9.350.000,00

9.350.000,00

1.600.000,00

1.600.000,00

880.000,00

880.000,00

880.000,00

13.233.024,69

13.233.024,69

13.233.024,69

10.500.000,00

10.500.000,00

10.500.000,00

81000

Interest Revenue

10.900.000,00

82000

Dividend Revenue

83000

Late Fees Collected

12.045.000,00

12.045.000,00

1.972.800,00

1.972.800,00

396.728,52

396.728,52

84000
85000

Gain on Sales of Marketable


Securities
Gain on Disposal of Fixed
Assets

86000

Other Income

91000

Bank Charges

92000

Interest Expense

93000
94000
95000

Loss on Sales of Marketable


Securities
Loss on Disposal of Fixed
Assets
Other Expense
Total

4.500.000,00

15.400.000,00

15.400.000,00

12.045.000,00

1.972.800,00

396.728,52

55.000,00

270.000,00

270.000,00

65.429.198,04

65.429.198,04

65.429.198,04

5.381.339.204,30

5.381.339.204,30
-

215.000,00

96.008.024,69

96.008.024,69
-

5.456.317.228,99

5.456.317.228,99

2.047.758.217,99

2.277.909.528,52

3.408.559.011,00

3.178.407.700,47

230.151.310,53
2.277.909.528,52

230.151.310,53
2.277.909.528,52

3.408.559.011,00

3.408.559.011,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING


INCOME STATEMENT
December 31, 2012
Sales

Rp 2.248.095.000,00

Sales Discounts

Rp 13.277.000,00

Sales Returns

Rp 90.271.000,00
Rp

(103.548.000,00)

Net Sales

Rp

Cost of Sales

Rp (1.581.418.571,43)
Gross Profit

2.144.547.000,00

Rp 563.128.428,57

Sales Expense :
Wages & Salaries Expense

Rp 60.000.000,00

Uncollectible Accounts

Rp 27.275.000,00

Depreciation Expense - Vehicle

Rp 16.534.423,83

Promotion & Advertising Expense

Rp

Insurance Expense

Rp 15.600.000,00

Store Supplies Expense

Rp

Other Sales Expense

Rp

1.600.000,00
2.950.000,00
Rp 123.959.423,83

General & Administrative Expense :


Wages & Salaries Expense

Rp 120.000.000,00

Electricity, Telephone & Water Expense

Rp 17.570.000,00

Repairs & Maintenance Expense

Rp

9.350.000,00

Entertainment Expense

Rp

1.600.000,00

Income Tax Expense

Rp

Office Supplies Expense

Rp

880.000,00

Depreciation Expense - Equipment

Rp 13.233.024,69

Depreciation Expense - Building

Rp 10.500.000,00

Other General & Administrative Expense

Rp

Rp 173.133.024,69
Rp (297.092.448,52)

Operating Income

Rp 266.035.980,05

Other Income:
Interest Revenue

Rp

Dividend Revenue

Rp

15.400.000,00

Late Fees Collected

Rp

12.045.000,00

Gain on Sales of Marketable Securities

Rp

1.972.800,00

Gain on Disposal of Fixed Assets

Rp

396.728,52

Other Income

Rp

Rp

29.814.528,52

Other Income:
Bank Charges

Rp

270.000,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Interest Expense

Rp

65.429.198,04

Loss on Sales of Marketable Securities

Rp

Loss on Disposal of Fixed Assets

Rp

Other Expense

Rp

Rp

(65.699.198,04)

Net Income Before Tax

Rp 230.151.310,53

Income Tax Expense

Rp

Net Income After Tax

Rp 199.944.685,53

30.206.625,00

REKONSILIASI FISKAL
Net Income before Tax

Rp

230.151.310,53

Rp

28.875.000,00

Rp

(17.372.800,00)

KOREKSI POSITIF:
Uncollectible Accounts

Rp 27.275.000,00

Entertainment Expense

Rp

1.600.000,00

KOREKSI NEGATIF:
Interest Revenue

Rp 15.400.000,00

Gain on Sales of Marketable Securities

Rp

1.972.800,00

LABA SETELAH KOREKSI FISKAL

Rp 241.653.510,53

Rp 241.653.000,00

Pembulatan
PERHITUNGAN PAJAK
(50% x 25% x 241.653.000 = 30.206.625)

Rp 30.206.625,00

PPh Badan Terutang

Rp

30.206.625,00

PAJAK DIBAYAR DIMUKA


Prepaid Income Tax

38.400.000,00

PPh Badan Lebih Bayar Tahun 2011

(8.193.375,00)

PT. FADHALI INDO TRADING


RETAINED EARNINGS
December 31, 2012
Retained Earnings (Beginning)

Rp

Net Income (After Tax)

Rp

199.944.685,53

Dividend

Rp

(56.000.000,00)

Retained Earnings (Ending) :

769.500.000,00

Rp

143.944.685,53

Rp

913.444.685,53

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING


BALANCE SHEET
Per 31 Desember 2012
ASSETS

LIABILITIES

Current Assets :

Current Liabilities :

Petty Cash

Rp

5.000.000,00

Cash In Bank

Rp

816.085.082,43

Marketable Securities

Rp

45.202.500,00

Accounts Receivable

Rp

762.300.000,00

Allowance for Uncollectible Accounts

Rp

(38.115.000,00)

Employee Receivable

Rp

2.100.000,00

Other Receivable

Rp

Merchandise Inventory

Rp

835.571.428,57

Office Supplies

Rp

1.700.000,00

Store Supplies

Rp

2.950.000,00

VAT In

Rp

89.250.000,00

Prepaid Income Tax

Rp

8.193.375,00

Prepaid Insurance

Rp

15.600.000,00

Prepaid Advertising

Rp

1.400.000,00

Total Current Assets

Rp

2.547.237.386,00

Fixed Assets :

Accounts Payable

Rp

855.250.000,00

Wages & Salaries Payable

Rp

14.760.000,00

Electricity, Telephone & Water Payable

Rp

1.270.000,00

VAT Out

Rp

121.139.500,00

Income Tax Payable

Rp

9.090.000,00

Dividend Payable

Rp

50.400.000,00

Other Current Liabilities

Rp

Total Current Liabilities

Rp

1.051.909.500,00

Bank Loan

Rp

301.909.435,04

Total Long Term Liabilities

Rp

301.909.435,04

TOTAL LIABILITIES

Rp

1.353.818.935,04

Long Term Liabilities :

EQUITY

Land

Rp

165.000.000,00

Common Stock

Rp

700.000.000,00

Building

Rp

210.000.000,00

Retained Earnings

Rp

913.444.685,53

Accumulated Depreciation - Building

Rp

(115.500.000,00)

TOTAL EQUITY

Rp

1.613.444.685,53

Vehicle

Rp

142.000.000,00

Accumulated Depreciation - Vehicle

Rp

Equipment

Rp

220.000.000,00

Accumulated Depreciation - Equipment

Rp

(201.473.765,43)

Total Fixed Assets

Rp

420.026.234,57

TOTAL ASSET

Rp

2.967.263.620,57

TOTAL LIABILITIES + EQUITIES

Rp

2.967.263.620,57

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING


Statement of Cash Flow
December 31, 2012

URAIAN

Metode Langsung
JUMLAH

Rp

Rp

ARUS KAS DARI AKTIFITAS OPERASI:


Kas diterima dari pelanggan

Rp 938.714.500,00

Dikurangi:
Kas dibayar untuk pemasok

Rp (350.500.000,00)

Kas dibayar untuk beban usaha

Rp (20.810.000,00)

Kas dibayar untuk pajak


Kas dibayar untuk bunga

Rp
Rp

(7.360.000,00)
-

Jumlah arus kas dari aktifitas operasi

Rp

560.044.500,00

Rp

(99.215.000,00)

Rp

47.175.300,00

Rp

508.004.800,00

Kas dan setara kas pada awal periode

Rp

313.080.282,43

Kas dan setara kas pada akhir periode

Rp 821.085.082,43

ARUS KAS DARI AKTIFITAS INVESTASI:


Kas diterima dari penjualan aktiva tetap

Rp

50.000.000,00

Kas diterima dari pendapatan bunga

Rp

4.500.000,00

Dikurangi:
Kas dibayar untuk pembelian aktiva tetap

Rp (153.500.000,00)

Kas dibayar untuk beban luar usaha

Rp

(215.000,00)

Jumlah arus kas dari aktifitas investasi


ARUS KAS DARI AKTIFITAS PENDANAAN:
Kas diterima dari penjualan investasi

Rp

47.175.300,00

Dikurangi:
Kas dibayar untuk dividen
Kas dibayar untuk bunga
Kas dibayar untuk pelunasan hutang jangka panjang

Jumlah arus kas dari aktifitas pendanaan


Kenaikan (Penurunan) Kas dan setara kas

Rincian kas dan setara kas pada akhir periode:


Petty Cash

Rp

Cash In Bank

Rp 816.085.082,43

5.000.000,00

Rp 821.085.082,43

Rp

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING


Jurnal Penutup

December 2012
Page :

DATE
31

DESCRIPTION

REF

DEBET

Sales
Interest Revenue
Late Fees Collected
Gain on Sales of Marketable Securities
Gain on Disposal of Fixed Assets
Income Summary

41000
81000
83000
84000
85000
31004

2.248.095.000,00
15.400.000,00
12.045.000,00
1.972.800,00
396.728,52

Income Summary
Sales Discount
Sales Returns
Cost of Sales
Wages & Salaries Expense
Uncollectible Accounts
Depreciation Expense - Vehicle
Promotion & Advertising Expense
Insurance Expense
Store Supplies Expense
Wages & Salaries Expense
Electricity, Telephone & Water Expense
Repairs & Maintenance Expense
Entertainment Expense
Income Tax Expense
Office Supplies Expense
Depreciation Expense - Equipment
Depreciation Expense - Building
Bank Charges
Interest Expense

31004
41001
41002
51000
61100
61110
61120
61130
61140
61150
62100
62110
62120
62130
62140
62150
62160
62170
91000
92000

2.077.964.842,99

Income Summary

31004

Dividend
Income Summary
Retained Earnings

31003
31004
31001

CREDIT

2.277.909.528,52

13.277.000,00
90.271.000,00
1.581.418.571,43
60.000.000,00
27.275.000,00
16.534.423,83
1.600.000,00
15.600.000,00
2.950.000,00
120.000.000,00
17.570.000,00
9.350.000,00
1.600.000,00
30.206.625,00
880.000,00
13.233.024,69
10.500.000,00
270.000,00
65.429.198,04

56.000.000,00

56.000.000,00

143.944.685,53
143.944.685,53
4.555.819.057,04

4.555.819.057,04

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

NO.
AKUN
31001
31003
31004
41000
41001
41002
51000
61100
61110
61120
61130
61140
61150
62100
62110
62120
62130
62140
62150
62160
62170
81000
83000
84000
85000
91000
92000

REKAPITULASI
DEBET

2.277.909.528,52
2.248.095.000,00

KREDIT
143.944.685,53
56.000.000,00
2.277.909.528,52
13.277.000,00
90.271.000,00
1.581.418.571,43
60.000.000,00
27.275.000,00
16.534.423,83
1.600.000,00
15.600.000,00
2.950.000,00
120.000.000,00
17.570.000,00
9.350.000,00
1.600.000,00
30.206.625,00
880.000,00
13.233.024,69
10.500.000,00

15.400.000,00
12.045.000,00
1.972.800,00
396.728,52
270.000,00
65.429.198,04
4.555.819.057,04

4.555.819.057,04

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING


Daftar Saldo Setelah Penutupan
Per 31 Desember 2012

NO.

ACCOUNT

11100
11110
11120
11130
11140
11150
11160
11170
11180
11190
11200
11210
11220
11230
12110
12120
12130
12140
12150
12160
12170
21100
21110
21120
21130
21140
21150
21160
22100
31000
31001

Petty Cash
Cash In Bank
Marketable Securities
Accounts Receivable
Allowance for Uncollectible Accounts
Employee Receivable
Other Receivable
Merchandise Inventory
Office Supplies
Store Supplies
VAT In
Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Land
Building
Accumulated Depreciation - Building
Vehicles
Accumulated Depreciation - Vehicles
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Wages & Salaries Payable
Electricity, Telephone & Water Payable
VAT Out
Income Tax Payable
Dividend Payable
Other Current Liabilities
Bank BNI Loan
Common Stock
Retained Earnings
Total

DEBET

CREDIT

5.000.000,00
816.085.082,43
45.202.500,00
762.300.000,00
2.100.000,00
835.571.428,57
1.700.000,00
2.950.000,00
89.250.000,00
8.193.375,00
15.600.000,00
1.400.000,00
165.000.000,00
210.000.000,00
142.000.000,00
220.000.000,00
-

38.115.000,00
115.500.000,00
201.473.765,43
855.250.000,00
14.760.000,00
1.270.000,00
121.139.500,00
9.090.000,00
50.400.000,00
301.909.435,04
700.000.000,00
913.444.685,53

3.322.352.386,00

3.322.352.386,00

Prepared by Suryani, SE