LOMBA KOMPETENSI SISWA

SEKOLAH MENENGAH KEJURUAN

TINGKAT NASIONAL KE XVI

MAKASSAR, 23 - 29 JUNI 2008

BIDANG LOMBA

AKUNTANSI

KUNCI JAWABAN MANUAL

Departemen Pendidikan Nasional

Direktorat Jenderal Manajemen Pendidikan Dasar dan Menengah
Direktorat Pembinaan Sekolah Menegah Kejuruan
Jalan Jenderal Sudirman - Senayan
Jakarta
 LOMBA KOMPETENSI SISWA
SEKOLAH MENENGAH KEJURUAN
TINGKAT NASIONAL KE XVI

MAKASSAR, 23 - 29 JUNI 2008

BIDANG LOMBA

AKUNTANSI

KUNCI JAWABAN MANUAL

Departemen Pendidikan Nasional

Direktorat Jenderal Manajemen Pendidikan Dasar dan Menengah
Direktorat Pembinaan Sekolah Menegah Kejuruan
Jalan Jenderal Sudirman - Senayan
Jakarta
 CV MAJU
CHART OF ACCOUNTS
ACCOUNT SALDO 30/11/2007
NO. NAME OF ACCOUNT
NUMBER Rp
1 1-1100 Cash in Bank 72,360,000
2 1-1200 Patty Cash 8,000,000
3 1-1300 Account Receivable 165,000,000
4 1-1400 Allowance of Doubful Debt (13,000,000)
5 1-1500 Merchandise Inventory 1,040,000,000
6 1-1600 Store Supplies 13,000,000
7 1-1700 Prepaid Insurance 24,000,000
8 1-1800 Prepaid Rent 36,000,000
9 1-1900 Prepaid Tax 38,000,000
10 1-1910 VAT In 0
11 1-2100 Stock Investments 224,000,000
12 1-3100 Equipment at Cost 120,000,000
13 1-3110 Equipment Accumulated Depreciation (26,400,000)
14 2-1100 Master Card (4,200,000)
15 2-1200 Account Payable (132,000,000)
16 2-1300 Expense Payable (7,800,000)
17 2-1400 Income Tax Payable 0
18 2-1500 VAT Payable (21,440,000)
19 2-1600 VAT Out 0
20 2-2100 Bank Loan (PT Bank Mandiri Tbk) (600,000,000)
21 3-1100 Mr. Ahmad, Capital (819,660,000)
22 3-1200 Mr. Ahmad, Drawing 44,200,000
23 3-1300 Income Summary 0
24 4-1100 Sales (1,000,000,000)
25 4-1200 Sales Discount 84,000,000
26 5-1100 Cost of Goods Sold 621,600,000
27 5-1200 Freight Expense 11,000,000
28 5-1300 Purchase Discount (52,200,000)
29 6-1100 Telephone & Electricity Expense 11,200,000
30 6-1200 Store Supplies Expense 3,300,000
31 6-1300 Bad Debt Expense 24,000,000
32 6-1400 Spoilege Expense (Defected Inventory) 32,000,000
33 6-1500 Depreciation Expense 26,400,000
34 6-1600 Insurance Expense 22,000,000
35 6-1700 Rent Expense 44,000,000
36 6-1800 Wages and Salaries 66,000,000
37 6-1900 Others Operating Expense 12,000,000
38 6-1910 Advertising Expense 2,200,000
39 8-1100 Interest Income (5,000,000)
40 8-1200 Dividend Income (25,360,000)
41 8-1300 Gain (loss) on Sale of Stock (11,200,000)
42 8-1400 Freight Collected (37,600,000)
43 8-1500 Late Fees Collected (9,600,000)
44 9-1100 Interest Expense 11,000,000
45 9-1200 Bank Service Charge 6,600,000
46 9-1300 Late Fees Expense 3,600,000
4
 CV MAJU
47 9-1400 Income Tax 0

5
 CV MAJU
CASH RECEIPT JOURNAL
DECEMBER 2007

DEBIT KREDIT
EVIDENCE POS SALES ACCOUNT OTHERS
DATE DESCRIPTION CASH IN BANK VAT OUT
NUMBER REF DISCOUNT RECEIVABLE ACC TOTAL
ACCOUNT
Rp Rp Rp Rp NO Rp
Dec 1 BKM12-1 Cash Dividend PT M1 5,000,000 Dividend Income 8-1200 5,000,000
Makassar Prima
3 BKM12-2 Mandala Computer, M2 64,680,000 120,000 1,200,000 66,000,000
Makassar
12 BKM12-3 Jaya Computer, M3 368,676,000 684,000 6,840,000 376,200,000
Makassar
13 KN01 Penjualan Tunai Barang M4 453,290,000 Sales 4-1100 412,000,000
Dagangan VAT Out 2-1600 41,200,000
Freight Collected 8-1400 90,000
14 BKM12-4 Jaya Computer, M5 55,000,000 55,000,000
Makassar
20 BKM12-5 Kharisma Prima M6 12,000,000 Allow for Bad Debt 1-1400 12,000,000
Computer, Makassar
25 BKM12-6 Optima Computer, M7 44,400,000 44,000,000 Late Fees 8-1500 400,000
Makassar Collected
27 BKM12-7 Penjualan saham PT M8 84,000,000 Stock Investment 1-2100 84,000,000
Makassar Prima
JUMLAH 1,087,046,000 804,000 8,040,000 541,200,000 554,690,000
1-1100 2-1600 4-1200 1-1300

RECAPITULATION
DEBIT KREDIT
Total Total
ACC NO ACC NO
Rp Rp
1-1100 1,087,046,000 1-1300 541,200,000
2-1600 804,000 1-1400 12,000,000
4-1200 8,040,000 1-2100 84,000,000
2-1600 41,200,000
4-1100 412,000,000
8-1200 5,000,000
8-1400 90,000
8-1500 400,000

1
 CV MAJU
CASH RECEIPT JOURNAL
DECEMBER 2007

1,095,890,000 1,095,890,000

2
 CV MAJU
CASH DISBUREMENT JOURNAL
DECEMBER 2007
DEBIT CREDIT
EVIDENCE CHECK POS ACCOUNT OTHERS PURCHASE
DATE DESCRIPTION VAT IN CASH IN BANK
NUMBER NUMBER REF PAYABLE ACC TOTAL DISCOUNT
ACCOUNTS
Rp NO Rp Rp Rp Rp
Dec 1 BKK12-1 Gaji bulan November CP12-001 K1 Expense 2-1300 6,000,000 6,000,000
Payable
1 BKK12-2 PT PINISI, Makassar CP12-002 K2 55,000,000 1,500,000 150,000 53,350,000

9 BKK12-3 PT ABADI, Makassar CP12-003 K3 44,000,000 44,000,000

15 BKK12-4 Pembayaran PPN bulan CP12-004 K4 VAT Payable 2-1500 21,440,000 21,440,000
November
18 BKK12-5 PT PINISI, Makassar CP12-005 K5 517,000,000 14,100,000 1,410,000 501,490,000

23 BKK12-6 UD BAHANA, Makassar CP12-006 K6 33,000,000 Late Fees 9-1300 300,000 33,300,000
Expense
30 BKK12-7 BANK MANDIRI CP12-007 K7 Mandiri Bank 2-2100 30,000,000 36,000,000
Loan
Interest Expense 9-1100 6,000,000
31 BKK12-8 BANK MANDIRI CP12-008 K8 Master Card 2-1100 6,100,000 6,130,000
Interest Expense 9-1100 30,000
JUMLAH 649,000,000 69,870,000 15,600,000 1,560,000 701,710,000
2-1200 5-1300 1-1910 1-1100

RECAPITULATION
DEBIT KREDIT
Total Total
Account No. Account No.
Rp Rp
2-1100 6,100,000 1-1100 701,710,000
2-1200 649,000,000 1-1910 1,560,000
2-1300 6,000,000 5-1300 15,600,000
2-1500 21,440,000
2-2100 30,000,000
9-1100 6,030,000
9-1300 300,000
718,870,000 718,870,000

2
 CV MAJU
PURCHASES JOURNAL
DECEMBER 2007

DEBIT CREDIT
FAKTUR POS
DATE DESCRIPTION FREIGHT PAID VAT IN INVENTORY ACCOUNTS PAYABLE
NOMOR REF
Rp Rp Rp Rp
Dec 10 F05 PT PINISI B1 55,200,000 552,000,000 607,200,000
22 A17 PT ABADI B2 200,000 74,160,000 741,600,000 815,960,000
29 G11 UD BAHANA B3 240,000 57,600,000 576,000,000 633,840,000

TOTAL 440,000 186,960,000 1,869,600,000 2,057,000,000

5-1200 1-1910 1-1500 2-1200

RECAPITULATION
DEBIT CREDIT
Total Total
ACCOUNT NUMBER ACCOUNT NUMBER
Rp Rp
1-1500 1,869,600,000 2-1200 2,057,000,000
1-1910 186,960,000
5-1200 440,000

3
 CV MAJU
PURCHASES JOURNAL
DECEMBER 2007

TOTAL 2,057,000,000 TOTAL 2,057,000,000

4
 CV MAJU
SALES JOURNAL
DECEMBER 2007

DEBIT CREDIT
FAKTUR POS ACCOUNTS FREIGHT
DATE DESCRIPTION SALES VAT OUT
NOMOR REF RECEIVABLE COLLECTED
Rp Rp Rp Rp
Dec 6 F12-1 Jaya Computer J1 490,600,000 446,000,000 44,600,000
18 F12-2 Mandala Computer J2 376,370,000 342,000,000 170,000 34,200,000
27 F12-3 Optima Computer J3 940,690,000 855,000,000 190,000 85,500,000

TOTAL 1,807,660,000 1,643,000,000 360,000 164,300,000

1-1300 4-1100 8-1400 2-1600

RECAPITULATION
DEBIT CREDIT
Total Total
Account Number Account Number
Rp Rp
1-1300 1,807,660,000 2-1600 164,300,000
4-1100 1,643,000,000
8-1400 360,000

4
 CV MAJU
SALES JOURNAL
DECEMBER 2007

TOTAL 1,807,660,000 TOTAL 1,807,660,000

5
 CV MAJU
GENERAL JOURNAL
DECEMBER 2007

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION ACC REF
NUMBER Rp Rp
Dec 5 BM12-1 Other Operating Expense 6-1900 1,900,000
Master Card 2-1100 1,900,000
(Pembayaran tiket Lion Air
Jakarta-Makassar PP)

6 F12-1 Cost of Good Sold 5-1100 381,000,000

Inventory 1-1500 381,000,000

7 NK12-1 Sales 4-1100 104,000,000

VAT Out 2-1600 10,400,000
Account Receivable 1-1300 114,400,000
7 BM12-2 Inventory 1-1500 89,000,000
Cost of Good Sold 5-1100 89,000,000
(Retur Penjualan Jaya
Computer)

11 NK-1 Account Payable 2-1200 90,200,000

VAT In 1-1910 8,200,000
Inventory 1-1500 82,000,000
(Retur Pembelian PT PINISI)
13 KN01 Cost of Good Sold 5-1100 360,000,000
Inventory 1-1500 360,000,000
(Harga pokok untuk
Penjualan Tunai)

18 F12-2 Cost of Good Sold 5-1100 292,000,000

Inventory 1-1500 292,000,000

27 F12-3 Cost of Good Sold 5-1100 734,280,000

Inventory 1-1500 734,280,000

27 BKM12-7 Gain (loss) on sale of Stocks 8-1300 5,600,000

Stocks Investment 1-2100 5,600,000
(Mencatat Kerugian
Penjualan Saham)

TOTAL 2,068,380,000 2,068,380,000

RECAPITULATION
DEBIT CREDIT
Total Total
Account Number Account Number
Rp Rp
1-1500 89,000,000 1-1300 114,400,000
2-1200 90,200,000 1-1500 1,849,280,000
2-1600 10,400,000 1-2100 5,600,000
4-1100 104,000,000 2-1100 1,900,000
5-1100 1,767,280,000 1-1910 8,200,000
6-1900 1,900,000 5-1100 89,000,000
8-1300 5,600,000

5
 CV MAJU
GENERAL JOURNAL
DECEMBER 2007

TOTAL 2,068,380,000 TOTAL 2,068,380,000

6
 CV MAJU
PETTY CASH
DECEMBER 2007

DEBIT CREDIT
EVIDENCE TOTAL PATTY CASH
DATE DESCRIPTION
NUMBER ACCOUNT ACC NO
Rp Rp
Dec 2 V12-1 Mencetak Brosur/Iklan Advertising Expense 6-1910 1,500,000 1,500,000
4 V12-2 Rekening Listrik & Telepon Expense Payable 2-1300 1,800,000 1,800,000
9 V12-3 Perlengkapan Toko Store Supplies 1-1600 600,000 600,000
17 V12-4 Keperluan Pribadi Pemilik Bapak Ahmad, Drawing 3-1200 1,000,000 1,000,000
26 V12-5 Pemeliharaan Toko Other Operating Expense 6-1900 1,100,000 1,100,000

TOTAL 6,000,000 6,000,000

6
 CV MAJU
PETTY CASH
DECEMBER 2007

1-1200

7
KODE BARANG : NAMA BARANG :
IN OUT BALANCE
EVIDENCE PRICE/UNIT TOTAL PRICE/UNIT TOTAL PRICE/UNIT TOTAL
DATE DESCRIPTION
NUMBER UNIT UNIT UNIT
Rp Rp Rp Rp Rp Rp

7
KODE BARANG : NAMA BARANG :
IN OUT BALANCE
EVIDENCE PRICE/UNIT TOTAL PRICE/UNIT TOTAL PRICE/UNIT TOTAL
DATE DESCRIPTION
NUMBER UNIT UNIT UNIT
Rp Rp Rp Rp Rp Rp

8
9
 CV MAJU
BUKU BESAR PEMBANTU PIUTANG
BULAN DECEMBER 2007

Nama : Charlie Computer Nomor : C-04

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp

Nama : Wahana Computer Nomor : C-05

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp

Nama : Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp

9
 CV MAJU
BUKU BESAR PEMBANTU UTANG
BULAN DESEMBER 2007

Nama : PT Hitech Computer Nomor : S-01

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp

Nama : PT Sisco Computer Nomor : S-02

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp

Nama : PT Nouvo Computer Nomor : S-03

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp

10
 DAFTAR SALDO ACCOUNT RECEIVABLE
TANGGAL 31 DESEMBER 20

Penjualan PPN Keluaran Freight Collected

Nama No. Faktur Tanggal Termin
Rp Rp Rp

JUMLAH

DAFTAR SALDO ACCOUNT PAYABLE

TANGGAL 31 DESEMBER 20

Pembelian PPN Masukan Freight Expense

Nama No. Faktur Tanggal Termin
Rp Rp Rp

JUMLAH

11
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
Nama : Cash in Bank Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 72,360,000
31 Cash In Journal JKM 1,087,046,000 1,159,406,000
31 Cash Out Journal JKK 701,710,000 457,696,000
31 Adjustment Entries 1,500,000 459,196,000

Nama : Patty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 8,000,000
31 Jurnal Kas Kecil 6,000,000 2,000,000

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 165,000,000
31 J. Penjualan SJ 1,807,660,000 1,972,660,000
31 J. Kas Masuk JKM 541,200,000 1,431,460,000
31 J. Umum JU 114,400,000 1,317,060,000

Nama : Allowance of Doubful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 13,000,000
20 J. Kas Masuk M6 12,000,000 25,000,000
31 Adjustment Entries 14,511,800 39,511,800

12
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 1,040,000,000
31 Purchase Journal 1,869,600,000 2,909,600,000
31 General Journal 1,849,280,000 1,060,320,000
31 General Journal 89,000,000 1,149,320,000
31 Adjustment Entries 57,466,000 1,091,854,000

Nama : Store Supplies Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 13,000,000
9 Buku Kas Kecil 600,000 13,600,000
31 Ajustment Entries 3,600,000 10,000,000

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 24,000,000
31 Adjusment Entries 2,000,000 22,000,000

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 36,000,000
31 Adjusment Entries 4,000,000 32,000,000

13
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007

Nama : Prepaid Tax Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 38,000,000
31 Adjusment Entries 38,000,000 0

Nama : VAT In Nomor : 1-1910

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 0
31 Purchase Journal 186,960,000 186,960,000
31 General Journal 8,200,000 178,760,000
31 Jurnal Kas Keluar 1,560,000 177,200,000
31 Adjusment Entries 177,200,000 0

Nama : Stock Investments Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 224,000,000
27 Receipt Journal M8 84,000,000 140,000,000
27 General Journal 5,600,000 134,400,000

Nama : Equipment at Cost Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 120,000,000

14
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
Nama : Equipment Accumulated Depreciation Nomor : 1-3110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 26,400,000
31 Adjusment Entries 2,400,000 28,800,000

Nama : Master Card Nomor : 2-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 4,200,000
31 General Journal 1,900,000 6,100,000
31 Jurnal Kas Keluar 6,100,000 0

Nama : Account Payable Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 132,000,000
31 Purchase Journal 2,057,000,000 2,189,000,000
31 Jurnal Kas Keluar 649,000,000 1,540,000,000
31 General Journal 90,200,000 1,449,800,000

Nama : Expense Payable Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 7,800,000
31 Jurnal Kas Keluar 6,000,000 1,800,000
31 Buku Kas Kecil 1,800,000 0
31 Adjusment Entries 7,300,000 7,300,000

Nama : Income Tax Payable Nomor : 2-1400

15
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 0
31 Adjustment Entries 61,339,770 61,339,770
31 Adjustment Entries 38,000,000 23,339,770

Nama : VAT Payable Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 21,440,000
31 Jurnal Kas Keluar 21,440,000 0
31 Adjustment Entries 194,296,000 194,296,000
31 Adjustment Entries 177,200,000 17,096,000

Nama : VAT Out Nomor : 2-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 0
31 Sales Journal 164,300,000 164,300,000
31 Jurnal Kas Masuk 41,200,000 205,500,000
31 Jurnal Kas Masuk 804,000 204,696,000
31 General Journal 10,400,000 194,296,000
31 Adjustment Entries 194,296,000 0

Nama : Bank Loan (PT Bank Mandiri Tbk) Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 600,000,000
31 Jurnal Kas Keluar 31 30,000,000 570,000,000

Nama : Mr. Ahmad, Capital Nomor : 3-1100

16
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 819,660,000
31 Closing Entries C3 278,202,430 1,097,862,430
31 Closing Entries C4 45,200,000 1,052,662,430

Nama : Mr. Ahmad, Drawing Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 44,200,000
31 Buku Kas Kecil 1,000,000 45,200,000
31 Closing Entries C4 45,200,000 0

Nama : Income Summary Nomor : 3-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 0
31 Closing Entries C1 3,114,310,000 3,114,310,000
31 Closing Entries C2 2,836,107,570 278,202,430
31 Closing Entries C3 278,202,430 0

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 1,000,000,000
31 Sales Journal 1,643,000,000 2,643,000,000
31 Jurnal Kas Masuk 412,000,000 3,055,000,000
31 General Journal 104,000,000 2,951,000,000
31 Closing Entries C1 2,951,000,000 0

Nama : Sales Discount Nomor : 4-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
17
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 84,000,000
31 Jurnal Kas Masuk 8,040,000 92,040,000
31 Closing Entries C2 92,040,000 0

Nama : Cost of Goods Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 621,600,000
31 General Journal 1,767,280,000 2,388,880,000
31 General Journal 89,000,000 2,299,880,000
31 Closing Entries C2 2,299,880,000 0

Nama : Freight Expense Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 11,000,000
31 Purchase Journal 440,000 11,440,000
31 Closing Entries C2 11,440,000 0

Nama : Purchase Discount Nomor : 5-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 52,200,000
31 Jurnal Kas Keluar 15,600,000 67,800,000
31 Closing Entries C1 67,800,000 0

Nama : Telephone & Electricity Expense Nomor : 6-1100

18
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 11,200,000
31 Adjustment Entries 1,300,000 12,500,000
31 Closing Entries C2 12,500,000 0

Nama : Store Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 3,300,000
31 Adjustment Entries 3,600,000 6,900,000
31 Closing Entries C2 6,900,000 0

Nama : Bad Debt Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 24,000,000
31 Adjustment Entries 14,511,800 38,511,800
31 Closing Entries C2 38,511,800 0

Nama : Spoilege Expense (Defected Inventory) Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 32,000,000
31 Adjustment Entries 57,466,000 89,466,000
31 Closing Entries C2 89,466,000 0

Nama : Depreciation Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
19
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 26,400,000
31 Adjustment Entries 2,400,000 28,800,000
31 Closing Entries C2 28,800,000 0

Nama : Insurance Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 22,000,000
31 Adjustment Entries 2,000,000 24,000,000
31 Closing Entries C2 24,000,000 0

Nama : Rent Expense Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 44,000,000
31 Adjustment Entries 4,000,000 48,000,000
31 Closing Entries C2 48,000,000 0

Nama : Wages and Salaries Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 66,000,000
31 Adjustment Entries 6,000,000 72,000,000
31 Closing Entries C2 72,000,000 0

Nama : Others Operating Expense Nomor : 6-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF

20
 CV MAJU
BUKU BESAR
POS TANGGAL 31 DESEMBER 2007
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 12,000,000
31 General Journal 1,900,000 13,900,000
31 Buku Kas Kecil 1,100,000 15,000,000
31 Closing Entries C2 15,000,000 0

Nama : Advertising Expense Nomor : 6-1910

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 2,200,000
31 Buku Kas Kecil 1,500,000 3,700,000
31 Closing Entries C2 3,700,000 0

Nama : Interest Income Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 5,000,000
31 Adjustment Entries 6,500,000 11,500,000
31 Closing Entries C1 11,500,000 0

Nama : Dividend Income Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 25,360,000
31 Jurnal Kas Masuk 5,000,000 30,360,000
31 Closing Entries C1 30,360,000 0

Nama : Gain (loss) on Sale of Stock Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

21
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
Dec 1 Saldo Awal 11,200,000
31 General Journal 5,600,000 5,600,000
31 Closing Entries C1 5,600,000 0

Nama : Freight Collected Nomor : 8-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 37,600,000
31 Sales Journal 360,000 37,960,000
31 Jurnal Kas Masuk 90,000 38,050,000
31 Closing Entries C1 38,050,000 0

Nama : Late Fees Collected Nomor : 8-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 9,600,000
31 Jurnal Kas Masuk 400,000 10,000,000
31 Closing Entries C1 10,000,000 0

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 11,000,000
31 Jurnal Kas Keluar 6,030,000 17,030,000
31 Closing Entries C2 17,030,000 0

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

22
 CV MAJU
BUKU BESAR
TANGGAL 31 DESEMBER 2007
Dec 1 Saldo Awal 6,600,000
31 Adjustment Entries 5,000,000 11,600,000
31 Closing Entries C2 11,600,000 0

Nama : Late Fees Expense Nomor : 9-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 3,600,000
31 Jurnal Kas Keluar 300,000 3,900,000
31 Closing Entries C2 3,900,000 0

Nama : Income Tax Nomor : 9-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec 1 Saldo Awal 0
31 Adjustment Entries 61,339,770 61,339,770
31 Closing Entries C2 61,339,770 0

23
 CV MAJU
TRIAL BALANCE
TANGGAL 31 DESEMBER 2007

ACCOUNT DEBIT CREDIT

NAME OF ACCOUNT
NUMBER Rp Rp
1-1100 Cash in Bank 457,696,000
1-1200 Patty Cash 2,000,000
1-1300 Account Receivable 1,317,060,000
1-1400 Allowance of Doubful Debt 25,000,000
1-1500 Merchandise Inventory 1,149,320,000
1-1600 Store Supplies 13,600,000
1-1700 Prepaid Insurance 24,000,000
1-1800 Prepaid Rent 36,000,000
1-1900 Prepaid Tax 38,000,000
1-1910 VAT In 177,200,000
1-2100 Stock Investments 134,400,000
1-3100 Equipment at Cost 120,000,000
1-3110 Equipment Accumulated Depreciation 26,400,000
2-1100 Master Card 0
2-1200 Account Payable 1,449,800,000
2-1300 Expense Payable 0
2-1400 Income Tax Payable 0
2-1500 VAT Payable 0
2-1600 VAT Out 194,296,000
2-2100 Bank Loan (PT Bank Mandiri Tbk) 570,000,000
3-1100 Mr. Ahmad, Capital 819,660,000
3-1200 Mr. Ahmad, Drawing 45,200,000
3-1300 Income Summary 0
4-1100 Sales 2,951,000,000
4-1200 Sales Discount 92,040,000
5-1100 Cost of Goods Sold 2,299,880,000
5-1200 Freight Expense 11,440,000
5-1300 Purchase Discount 67,800,000
6-1100 Telephone & Electricity Expense 11,200,000
6-1200 Store Supplies Expense 3,300,000
6-1300 Bad Debt Expense 24,000,000
6-1400 Spoilege Expense (Defected Inventory) 32,000,000
6-1500 Depreciation Expense 26,400,000
6-1600 Insurance Expense 22,000,000
6-1700 Rent Expense 44,000,000
6-1800 Wages and Salaries 66,000,000
6-1900 Others Operating Expense 15,000,000
6-1910 Advertising Expense 3,700,000
8-1100 Interest Income 5,000,000
8-1200 Dividend Income 30,360,000
8-1300 Gain (loss) on Sale of Stock 5,600,000
8-1400 Freight Collected 38,050,000
8-1500 Late Fees Collected 10,000,000
9-1100 Interest Expense 17,030,000
9-1200 Bank Service Charge 6,600,000
9-1300 Late Fees Expense 3,900,000
9-1400 Income Tax 0
TOTAL 6,192,966,000 6,192,966,000
24
 CV MAJU
REKONSILIASI BANK
TANGGAL 31 DESEMBER 2007

JUMLAH JUMLAH
No. KETERANGAN No. KETERANGAN
Rp Rp

1. Saldo Kas menurut Bank 465,326,000 1. Saldo Kas menurut buku Perusahaan 457,696,000

2. Penambah 2. Penambah
- Jasa Giro 6,500,000

3. Pengurang 3. Pengurang
- Cek Beredar CP12-008 (6,130,000) - Biaya Administrasi (5,000,000)

Saldo 459,196,000 Saldo 459,196,000

JUMLAH JUMLAH
No. KETERANGAN No. KETERANGAN
Rp Rp

1. Saldo Kas menurut Bank 465,026,000 1. Saldo Kas menurut buku Perusahaan 457,696,000

2. Penambah 300,000 2. Penambah

- Jasa Giro 6,500,000

3. Pengurang 3. Pengurang
- Cek Beredar CP12-008 (6,130,000) - Biaya Administrasi (5,000,000)

Saldo 459,196,000 Saldo 459,196,000

25
 CV MAJU
REKONSILIASI BANK
TANGGAL 31 DESEMBER 2007

26
 CV MAJU
JURNAL UMUM (PENYESUAIAN)
BULAN DESEMBER 2007

EVIDENCE ACC DEBIT CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp
Dec 31 BM12-3 Defected Inventory 6-1400 57,466,000
Inventory 1-1500 57,466,000
31 BM12-4 Cash In Bank 1-1100 1,500,000
Bank Service Charge 9-1200 5,000,000
Interest Income 8-1100 6,500,000
31 BM12-5 Store Supplies Expense 6-1200 3,600,000
Store Supplies 1-1600 3,600,000
Rent Expense 6-1700 4,000,000
Prepaid Rent 1-1800 4,000,000
Insurance Expense 6-1600 2,000,000
Prepaid Insurance 1-1700 2,000,000
Bad Debt Expense 6-1300 14,511,800
Allowance of Doubful Debt 1-1400 14,511,800
31 BM13-6 Depreciation Expense 6-1500 2,400,000
Equipment Accumulated Deprecia1-3110 2,400,000
Wages and Salaries 6-1800 6,000,000
Expense Payable 2-1300 6,000,000
Telephone & Electricity Expense 6-1100 1,300,000
Expense Payable 2-1300 1,300,000
31 BM12-7 VAT Payable 2-1500 177,200,000
VAT In 1-1910 177,200,000
VAT Out 2-1600 194,296,000
VAT Payable 2-1500 194,296,000
Income Tax 9-1400 61,339,770
Income Tax Payable 2-1400 61,339,770
Income Tax Payable 2-1400 38,000,000
Prepaid Tax 1-1900 38,000,000
TOTAL 568,613,570 568,613,570
RECAPITULATION
DEBIT CREDIT
Total Account Total
Account Number
Rp Number Rp
1-1100 1,500,000 1-1400 14,511,800
2-1400 38,000,000 1-1500 57,466,000
2-1500 177,200,000 1-1600 3,600,000
2-1600 194,296,000 1-1700 2,000,000
6-1100 1,300,000 1-1800 4,000,000
6-1200 3,600,000 1-1900 38,000,000
6-1300 14,511,800 1-1910 177,200,000
6-1400 57,466,000 1-3110 2,400,000
6-1500 2,400,000 2-1300 7,300,000
6-1600 2,000,000 2-1400 61,339,770
6-1700 4,000,000 2-1500 194,296,000
6-1800 6,000,000 8-1100 6,500,000
9-1200 5,000,000
9-1400 61,339,770
568,613,570 568,613,570
 CV MAJU
NERACA LAJUR (WORKSHEET)
TANGGAL 31 DESEMBER 2007

Trial Balance Adjustment Entries Balance Sheet Laba Rugi Neraca

Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Name of Account
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 457,696,000 1,500,000 459,196,000 459,196,000
1-1200 Patty Cash 2,000,000 2,000,000 2,000,000
1-1300 Account Receivable 1,317,060,000 1,317,060,000 1,317,060,000
1-1400 Allowance of Doubful Debt 25,000,000 14,511,800 39,511,800 39,511,800
1-1500 Merchandise Inventory 1,149,320,000 57,466,000 1,091,854,000 1,091,854,000
1-1600 Store Supplies 13,600,000 3,600,000 10,000,000 10,000,000
1-1700 Prepaid Insurance 24,000,000 2,000,000 22,000,000 22,000,000
1-1800 Prepaid Rent 36,000,000 4,000,000 32,000,000 32,000,000
1-1900 Prepaid Tax 38,000,000 38,000,000 0
1-1910 VAT In 177,200,000 177,200,000 0
1-2100 Stock Investments 134,400,000 134,400,000 134,400,000
1-3100 Equipment at Cost 120,000,000 120,000,000 120,000,000
1-3110 Equipment Accumulated Depreciation 26,400,000 2,400,000 28,800,000 28,800,000
2-1100 Master Card 0 0
2-1200 Account Payable 1,449,800,000 1,449,800,000 1,449,800,000
2-1300 Expense Payable 0 7,300,000 7,300,000 7,300,000
2-1400 Income Tax Payable 0 38,000,000 61,339,770 23,339,770 23,339,770
2-1500 VAT Payable 0 177,200,000 194,296,000 17,096,000 17,096,000
2-1600 VAT Out 194,296,000 194,296,000 0
2-2100 Bank Loan (PT Bank Mandiri Tbk) 570,000,000 570,000,000 570,000,000
3-1100 Mr. Ahmad, Capital 819,660,000 819,660,000 819,660,000
3-1200 Mr. Ahmad, Drawing 45,200,000 45,200,000 45,200,000
3-1300 Income Summary 0
4-1100 Sales 2,951,000,000 2,951,000,000 2,951,000,000
4-1200 Sales Discount 92,040,000 92,040,000 92,040,000
5-1100 Cost of Goods Sold 2,299,880,000 2,299,880,000 2,299,880,000
5-1200 Freight Expense 11,440,000 11,440,000 11,440,000
5-1300 Purchase Discount 67,800,000 67,800,000 67,800,000
6-1100 Telephone & Electricity Expense 11,200,000 1,300,000 12,500,000 12,500,000
6-1200 Store Supplies Expense 3,300,000 3,600,000 6,900,000 6,900,000
6-1300 Bad Debt Expense 24,000,000 14,511,800 38,511,800 38,511,800
6-1400 Spoilege Expense (Defected Inventory) 32,000,000 57,466,000 89,466,000 89,466,000
6-1500 Depreciation Expense 26,400,000 2,400,000 28,800,000 28,800,000
6-1600 Insurance Expense 22,000,000 2,000,000 24,000,000 24,000,000
6-1700 Rent Expense 44,000,000 4,000,000 48,000,000 48,000,000
6-1800 Wages and Salaries 66,000,000 6,000,000 72,000,000 72,000,000
6-1900 Others Operating Expense 15,000,000 15,000,000 15,000,000
6-1910 Advertising Expense 3,700,000 3,700,000 3,700,000

27
 CV MAJU
NERACA LAJUR (WORKSHEET)
TANGGAL 31 DESEMBER 2007

Trial Balance Adjustment Entries Balance Sheet Laba Rugi Neraca

Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Name of Account
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
8-1100 Interest Income 5,000,000 6,500,000 11,500,000 11,500,000
8-1200 Dividend Income 30,360,000 30,360,000 30,360,000
8-1300 Gain (loss) on Sale of Stock 5,600,000 5,600,000 5,600,000
8-1400 Freight Collected 38,050,000 38,050,000 38,050,000
8-1500 Late Fees Collected 10,000,000 10,000,000 10,000,000
9-1100 Interest Expense 17,030,000 17,030,000 17,030,000
9-1200 Bank Service Charge 6,600,000 5,000,000 11,600,000 11,600,000
9-1300 Late Fees Expense 3,900,000 3,900,000 3,900,000
9-1400 Income Tax 0 61,339,770 61,339,770 61,339,770
6,192,966,000 6,192,966,000 568,613,570 568,613,570 6,069,817,570 6,069,817,570 2,836,107,570 3,114,310,000 3,233,710,000 2,955,507,570

Net Income 278,202,430 278,202,430

3,114,310,000 3,114,310,000 3,233,710,000 3,233,710,000

28
 CV MAJU
LAPORAN LABA RUGI
Untuk Periode Yang Berakhir 31 Desember 2007

KETERANGAN Rp Rp Rp
REVENUE
Sales 2,951,000,000
Sales Discount (92,040,000) +
Net Sales 2,858,960,000
COST OF GOODS SOLD
Cost of Goods Sold 2,299,880,000
Freight Expense 11,440,000 +
Sub Total 2,311,320,000
Purchase Discount (67,800,000) +
Total COGS (2,243,520,000) +
Gross Profit 615,440,000
EXPENSES
OPERATING EXPENSE
Telephone & Elecricity 12,500,000
Store Supplies 6,900,000
Defected Inventory 89,466,000
Bad Debt 38,511,800
Depreciation 28,800,000
Insurance 24,000,000
Rent 48,000,000
Wages & Salaries 72,000,000
Other Operating 15,000,000
Advertaising 3,700,000 +
Sub Total (338,877,800) +
Operating Net Profit 276,562,200
OTHER REVENUE & GAINS
Interest Income 11,500,000
Dividend Income 30,360,000
Gain (loss) on Sale of Stocks 5,600,000
Freight Collected 38,050,000
Late Fees Collected 10,000,000 +
Total Other Revenue 95,510,000
OTHER EXPENSES & LOSSES
Interest Expense 17,030,000
Bank Service Charge 11,600,000
Late Fees Expense 3,900,000 +
Total Other Expenses (32,530,000) +
EARNING BEFORE TAX 339,542,200
Income Tax
Dasar Pengenaan Pajak Tarif Pajak Income Tax
Rp. 50,000,000 5% 2,500,000
Rp. 50,000,000 10% 5,000,000
Rp. 100,000,000 15% 15,000,000
Rp. 100,000,000 25% 25,000,000
Rp. 39,542,200 35% 13,839,770 +
Total Income Tax (61,339,770) +
EARNING AFTER TAX 278,202,430

29
 CV MAJU
LAPORAN PERUBAHAN EKUITAS
Untuk Periode Yang Berakhir 31 Desember 2007

BALANCE
DESCRIPTION
Rp Rp

Mr. Ahmad, Capital 819,660,000

Penambah :
- Net Income 278,202,430

Pengurang :
- Mr. Ahmad, Drawing 45,200,000

Jumlah 233,002,430

1,052,662,430

30
 CV MAJU
NERACA
TANGGAL 31 DESEMBER 2007

ASSETS LIABILITY AND EQUITY

BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 459,196,000 Account Payable 1,449,800,000
Petty Cash 2,000,000 Expense Payable 7,300,000
Account Receivable 1,317,060,000 Income Tax Payable 23,339,770
Allowence for Doubful Debt (39,511,800) Tax Payable (VAT) 17,096,000
Merchandise Inventory 1,091,854,000 Total Current Liabilities 1,497,535,770
Store Supplies 10,000,000
Prepaid Insurance 22,000,000
Prepaid Rent 32,000,000 Long Term Liabilities
Stock Investment 134,400,000 Bank Loan 570,000,000
Total Current Assets 3,028,998,200 Total Long Term Liabilities 570,000,000

Fixed Assets
Equipment at Cost 120,000,000 Equity
Equipment Accumulation Depreciation (28,800,000) Mr. Ahmad, Capital 1,052,662,430
Total Fixed Assets 91,200,000 Total Equity 1,052,662,430

TOTAL ASSETS 3,120,198,200 TOTAL LIABILITIES & EQUITY 3,120,198,200

31
 CV MAJU
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2007

SALDO
KETERANGAN
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan 998,046,000
Penerimaan bunga bank 6,500,000
pembayaran administrasi bank (5,000,000)
Pembayaran kepada Pemasok & Karyawan (638,140,000)
Pembayaran VAT Payable (21,440,000)
Pembayaran Bunga (6,030,000)
Pembayaran Cetak Brosur (1,500,000)
Pembayaran Expense Payable (1,800,000)
Pembelian Perlengkapan Toko (600,000)
Pembayaran Pemeliharaan Toko (1,100,000)
Arus Kas Bersih dari Aktivitas Operasi 328,936,000

ARUS KAS DARI AKTIVITAS INVESTASI

Penerimaan Dividen 5,000,000
Penerimaan dari Penjualan Saham 84,000,000
Pembayaran Utang Bank (36,100,000)
Penggunaan Pribadi oleh Tuan Ahmad (1,000,000)
Arus Kas Bersih dari Aktivitas Investasi 51,900,000

Kenaikan Bersih Kas dan setara kas 380,836,000

Kas dan setara kas pada awal periode 80,360,000

Kas dan setara kas pada akhir periode 461,196,000

32
 CV MAJU
CLOSING ENTRIES JOURNAL
BULAN DESEMBER 2007

POS DEBIT CREDIT

DATE DESCRIPTION
REF Rp Rp
Dec 31 Sales C1 2,951,000,000
Interest Income C1 11,500,000
Dividend Income C1 30,360,000
Gain (loss) on Sale of Stocks C1 5,600,000
Freight Collected C1 38,050,000
Late Fees Collected C1 10,000,000
Purchase Discount C1 67,800,000
Income Summary C1 3,114,310,000

31 Income Summary C2 2,836,107,570

Cost of Goods Sold C2 2,299,880,000
Sales Discount C2 92,040,000
Freight Expense C2 11,440,000
Telephone & Elecricity C2 12,500,000
Store Supplies C2 6,900,000
Defected Inventory C2 89,466,000
Bad Debt C2 38,511,800
Depreciation C2 28,800,000
Insurance C2 24,000,000
Rent C2 48,000,000
Wages & Salaries C2 72,000,000
Other Operating C2 15,000,000
Advertaising C2 3,700,000
Interest Expense C2 17,030,000
Bank Service Charge C2 11,600,000
Late Fees Expense C2 3,900,000
Income Tax C2 61,339,770

31 Income Summary C3 278,202,430

Mr. Ahmad, Capital C3 278,202,430

31 Mr. Ahmad, Capital C4 45,200,000

Mr. Ahmad, Drawing C4 45,200,000

JUMLAH 6,273,820,000 6,273,820,000

33
 CV MAJU
POST CLOSING TRIAL BALANCE
TANGGAL 31 DESEMBER 2007

ACCOUNT DEBIT CREDIT

NAME OF ACCOUNT
NUMBER Rp Rp
1-1100 Cash in Bank 459,196,000
1-1200 Patty Cash 2,000,000
1-1300 Account Receivable 1,317,060,000
1-1400 Allowance of Doubful Debt 39,511,800
1-1500 Merchandise Inventory 1,091,854,000
1-1600 Store Supplies 10,000,000
1-1700 Prepaid Insurance 22,000,000
1-1800 Prepaid Rent 32,000,000
1-2100 Stock Investments 134,400,000
1-3100 Equipment at Cost 120,000,000
1-3110 Equipment Accumulated Depreciation 28,800,000
2-1200 Account Payable 1,449,800,000
2-1300 Expense Payable 7,300,000
2-1400 Income Tax Payable 23,339,770
2-1500 VAT Payable 17,096,000
2-2100 Bank Loan (PT Bank Mandiri Tbk) 570,000,000
3-1100 Mr. Ahmad, Capital 1,052,662,430
TOTAL 3,188,510,000 3,188,510,000

34