Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

Cash Receipt Journal
December 2012

DEBET

DATE

DOC. NO.

DESCRIPTION

REF

CASH IN BANK
(11110)

BKM12-001

Indoraya Computer

172.480.000,00

12

BKM12-002

Techno Computer

196.000.000,00

16

BKM12-003

Penjualan 1000 lembar saham

19

F/FD-036

Penjualan Tunai

23

BKM12-004

Penjualan Kendaraan

JUMLAH

CREDIT
OTHER

ACCOUNT
NO.
41001

AMOUNT
3.520.000,00

ACCOUNTS
RECEIVABLE
(11130)

50.000.000,00

1.035.889.800,00

OTHER
ACCOUNT
NO.

AMOUNT

176.000.000,00
196.000.000,00

47.175.300,00
570.234.500,00

Page :

51000

61120
12150

426.000.000,00

16.534.423,83
125.396.728,52

571.451.152,35

372.000.000,00

11120
84000

45.202.500,00
1.972.800,00

41000
21130

518.395.000,00
51.839.500,00

11170

426.000.000,00

12150
12140
85000

16.534.423,83
175.000.000,00
396.728,52
1.235.340.952,35

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

RECAPITULATION
ADV.
MADE BY
BOOKED
BY

DATE

SIGNATURE

DEBET
ACCOUNT NO.

CREDIT
AMOUNT

ACCOUNT NO.

AMOUNT

11110

1.035.889.800,00

11120

45.202.500,00

12150

125.396.728,52

11130

372.000.000,00

41001

3.520.000,00

11170

426.000.000,00

51000

426.000.000,00

12140

175.000.000,00

61120

16.534.423,83

12150

16.534.423,83

21130

51.839.500,00

41000

518.395.000,00

84000

1.972.800,00

85000

396.728,52

1.607.340.952,35

1.607.340.952,35

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

Cash Disbursment Journal
December 2012

DEBET

DATE

DOC. NO.

DESCRIPTION

REF

ACCOUNTS
PAYABLE
(21100)

CREDIT
OTHER

ACC
NO.

AMOUNT

BKK12-001

Gaji Karyawan Bulan Nov 2012

BKK12-002

Setor PPh 21 dan 25 bulan Nov 2012

10

BKK12-003

Bayar Listrik, Air & Telp Bulan Nov 2012

13

BKK12-004

Pelunasan Hutang: PT. Global Notebook Indo

18

BKK12-005

Service Kendaraan

62120

2.500.000,00

29

BKK12-006

Bayar PPN Bulan Nov 2012

21130

30

BKK12-007

Pembelian 1 unit mobil

Innova

JUMLAH

OTHER

CASH IN BANK
(11110)

ACC NO.

61100

5.000.000,00

14.760.000,00

62100

10.000.000,00

21140
11210

240.000,00
3.200.000,00

3.440.000,00

62110

3.600.000,00

3.600.000,00

AMOUNT

21140

240.000,00

2.450.000,00

21140

50.000,00

23.520.000,00

3.920.000,00

11200

19.600.000,00

12140

142.000.000,00

153.500.000,00

11200

11.500.000,00

350.500.000,00

350.500.000,00

Page :

350.500.000,00

201.560.000,00

532.170.000,00

19.890.000,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

RECAPITULATION
ADV
MADE BY
BOOKED BY

DATE

SIGNATURE

DEBET
ACCOUNT NO.

CREDIT
AMOUNT

ACCOUNT NO.

AMOUNT

11200

11.500.000,00

11110

532.170.000,00

11210

3.200.000,00

11200

19.600.000,00

12140

142.000.000,00

21140

290.000,00

21100
21130
21140
61100
62100
62110
62120

350.500.000,00
23.520.000,00
240.000,00
5.000.000,00
10.000.000,00
3.600.000,00
2.500.000,00
552.060.000,00

552.060.000,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

Sales Journal
December 2012

Page :

DEBET
DA
TE

DOC.
NO.

F/FD034

14

F/FD035

27

F/FD037

DESCRIPTION

PT. Techno Computer

REF

ACCOUNT
RECEIVABLE
(11130)

CREDIT

OTHER
ACC
NO.

AMOUNT

SALES (41000)

OTHER

VAT OUT
(21130)

ACC
NO.

AMOUNT

272.250.000,00

51000

202.500.000,00

247.500.000,00

24.750.000,00

11170

202.500.000,00

PT. Indoraya Computer

276.100.000,00

51000

210.000.000,00

251.000.000,00

25.100.000,00

11170

210.000.000,00

Mentari Notebook

281.050.000,00

51000

210.928.571,43

255.500.000,00

25.550.000,00

11170

210.928.571,43

JUMLAH

829.400.000,00

623.428.571,43

754.000.000,00

75.400.000,00

623.428.571,43

RECAPITULATION
ADV

DATE

SIGN

DEBET

CREDIT

MADE
BY

ACCOUNT NO.

AMOUNT

11130

829.400.000,00

11170

623.428.571,43

BOOKED
BY

51000

623.428.571,43

21130

75.400.000,00

41000

754.000.000,00

1.452.828.571,43

ACCOUNT NO.

AMOUNT

1.452.828.571,43

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

Purchase Journal
December 2012
DATE

DOC.
NO.

REF

DESCRIPTION

MERCHANDISE
INVENTORY
(11170)

Page:
DEBET

CREDIT

VAT IN (11200)

OTHER
ACC
NO

OTHER

ACCOUNTS
PAYABLE
(21100)

AMOUNT

ACC NO

GN769

PT. Global Notebook Indonesia

358.500.000,00

35.850.000,00

394.350.000,00

25

GN795

PT. Global Notebook Indonesia

486.000.000,00

48.600.000,00

534.600.000,00

844.500.000,00

84.450.000,00

JUMLAH

928.950.000,00

AMOUNT

RECAPITULATION
ADV
MADE BY

BOOKED BY

DATE

SIGN

DEBET
ACCOUNT NO

ACCOUNT
NO.

AMOUNT

11170

844.500.000,00

11200

84.450.000,00

928.950.000,00

21100

CREDIT
AMOUNT
928.950.000,00

928.950.000,00
-

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

Memorial Journal
Page :

December 2012
DATE

DOC. NO.

NR/FD-1201

DESCRIPTION
Accounts Payable

REF

DEBET

21100

73.700.000,00

CREDIT

Merchandise Inventory

11170

67.000.000,00

VAT In

11200

6.700.000,00

(Retur Pembelian: PT. Global Notebook)

15

NK/FD-001

Sales Return

41002

61.000.000,00

VAT Out

21130

6.100.000,00

Accounts Receivable
Merchandise Inventory
Cost Of Sales

11130
11170

67.100.000,00
51.000.000,00

51000

51.000.000,00

(Retur Penjualan: PT. Indoraya Computer)

30

BM12-001

Dividend

31003

56.000.000,00

Income Tax Payable

21140

5.600.000,00

Dividend Payable

21150

50.400.000,00

(Pengumuman dividend tahun 2012)

JUMLAH

247.800.000,00

247.800.000,00
-

ACC
NO.
11130
11170
11200
21100
21130
21140
21150
31003
41002
51000
TOTAL

RECAPITULATION
DEBET

CREDIT

51.000.000,00

67.100.000,00
67.000.000,00
6.700.000,00

73.700.000,00
6.100.000,00
5.600.000,00
50.400.000,00
56.000.000,00
61.000.000,00
51.000.000,00
247.800.000,00

247.800.000,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

INVENTORY CARD

ITEM

December 2012

Apple MacBook Pro

IN
DATE

DOC. NO.

2012

ITEM

DESCRIPTION

QTY

PRICE

AMOUNT

OUT
QTY

PRICE

AMOUNT

Opening Balance

GN-769

Purchase: PT. Global Notebook Indo

NR/FD-1201

Retur: PT. Global Notebook Indo

14

F/FD-035

Sales: PT. Indoraya Computer

21.000.000,00

15

NK/FD-001

Retur: PT. Indoraya Computer

(1)

21.000.000,00

19

F/FD-036

Penjualan Tunai

11

21.000.000,00

231.000.000,00

25

GN-795

Purchase: PT. Global Notebook Indo

27

F/FD-037

Sales: Mentari Notebook

Sony Vaio VPC

DATE

DOC. NO.

DESCRIPTION

QTY

PRICE

AMOUNT

19

21.000.000,00

399.000.000,00

21.000.000,00

126.000.000,00

25

21.000.000,00

525.000.000,00

(2)

21.000.000,00

(42.000.000,00)

23

21.000.000,00

483.000.000,00

105.000.000,00

18

21.000.000,00

378.000.000,00

(21.000.000,00)

19

21.000.000,00

399.000.000,00

21.000.000,00

168.000.000,00

20

21.900.000,00

438.000.000,00

15

21.900.000,00

328.500.000,00

12

22.500.000,00

270.000.000,00
5

21.900.000,00

IN

2012

BALANCE

QTY

PRICE

109.500.000,00

OUT
AMOUNT

QTY

PRICE

BALANCE
AMOUNT

Opening Balance
6

AMOUNT

23

15.000.000,00

345.000.000,00

17

15.000.000,00

255.000.000,00

25

15.000.000,00

375.000.000,00

F/FD-034

Sales: PT. Techno Computer

GN-769

Purchase: PT. Global Notebook Ind

14

F/FD-035

Sales: PT. Indoraya Computer

15.000.000,00

105.000.000,00

18

15.000.000,00

270.000.000,00

15

NK/FD-001

Retur: PT. Indoraya Computer

(2)

15.000.000,00

(30.000.000,00)

20

15.000.000,00

300.000.000,00

19

F/FD-036

Penjualan Tunai

13

15.000.000,00

195.000.000,00

15.000.000,00

105.000.000,00

25

GN-795

Purchase: PT. Global Notebook Indo

16

15.843.750,00

253.500.000,00

15.000.000,00

16.500.000,00

90.000.000,00

PRICE

15.000.000,00

QTY

120.000.000,00

148.500.000,00

Prepared by Suryani, SE

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

ITEM

Dell XPS L321X

IN

DATE

2012

DOC. NO.

DESCRIPTION

QTY

PRICE

OUT
AMOUNT

QTY

PRICE

BALANCE
AMOUNT

Opening Balance

F/FD-034

Sales: PT. Techno Computer

GN-769

Purchase: PT. Global Notebook Ind

NR/FD-1201

Retur: PT. Global Notebook Indo

25

GN-795

Purchase: PT. Global Notebook Indo

27

F/FD-037

Sales: Mentari Notebook

12.500.000,00

112.500.000,00

QTY

PRICE

AMOUNT

25

12.500.000,00

312.500.000,00

16

12.500.000,00

200.000.000,00

12.500.000,00

112.500.000,00

25

12.500.000,00

312.500.000,00

(2)

12.500.000,00

(25.000.000,00)

23

12.500.000,00

287.500.000,00

13.500.000,00

67.500.000,00

28

12.678.571,43

355.000.000,00

20

12.678.571,43

253.571.428,57

12.678.571,43

101.428.571,43

Prepared by Suryani, SE