Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

PT. FADHALI INDO TRADING

Cash Receipt Journal
December 2012 Page :

DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION CASH IN BANK
ACCOUNT RECEIVABLE ACCOUNT
(11110) AMOUNT AMOUNT
NO. (11130) NO.
4 BKM12-001 Indoraya Computer 172.480.000,00 41001 3.520.000,00 176.000.000,00

12 BKM12-002 Techno Computer 196.000.000,00 196.000.000,00

16 BKM12-003 Penjualan 1000 lembar saham 47.175.300,00 11120 45.202.500,00

84000 1.972.800,00
19 F/FD-036 Penjualan Tunai 570.234.500,00 51000 426.000.000,00 41000 518.395.000,00
21130 51.839.500,00
11170 426.000.000,00
23 BKM12-004 Penjualan Kendaraan 50.000.000,00 61120 16.534.423,83 12150 16.534.423,83
12150 125.396.728,52 12140 175.000.000,00
85000 396.728,52

JUMLAH 1.035.889.800,00 571.451.152,35 372.000.000,00 1.235.340.952,35

Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11110 1.035.889.800,00 11120 45.202.500,00
BOOKED 12150 125.396.728,52 11130 372.000.000,00
BY 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 Page :
DEBET CREDIT
ACCOUNTS OTHER OTHER
DATE DOC. NO. DESCRIPTION REF CASH IN BANK
PAYABLE ACC
AMOUNT (11110) ACC NO. AMOUNT
(21100) NO.
1 BKK12-001 Gaji Karyawan Bulan Nov 2012 61100 5.000.000,00 14.760.000,00 21140 240.000,00
62100 10.000.000,00
6 BKK12-002 Setor PPh 21 dan 25 bulan Nov 2012 21140 240.000,00 3.440.000,00
11210 3.200.000,00
10 BKK12-003 Bayar Listrik, Air & Telp Bulan Nov 2012 62110 3.600.000,00 3.600.000,00

13 BKK12-004 Pelunasan Hutang: PT. Global Notebook Indo 350.500.000,00 350.500.000,00

18 BKK12-005 Service Kendaraan 62120 2.500.000,00 2.450.000,00 21140 50.000,00

29 BKK12-006 Bayar PPN Bulan Nov 2012 21130 23.520.000,00 3.920.000,00 11200 19.600.000,00

Pembelian 1 unit mobil

30 BKK12-007 12140 142.000.000,00 153.500.000,00
Innova
11200 11.500.000,00

JUMLAH 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 DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11200 11.500.000,00 11110 532.170.000,00
11210 3.200.000,00 11200 19.600.000,00
BOOKED BY 12140 142.000.000,00 21140 290.000,00
21100 350.500.000,00
21130 23.520.000,00
21140 240.000,00
61100 5.000.000,00
62100 10.000.000,00
62110 3.600.000,00
62120 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 CREDIT
DA DOC. DESCRIPTION REF ACCOUNT OTHER OTHER
VAT OUT
TE NO. RECEIVABLE ACC SALES (41000) ACC
AMOUNT (21130) AMOUNT
(11130) NO. NO.
F/FD- PT. Techno Computer
3
034 272.250.000,00 51000 202.500.000,00 247.500.000,00 24.750.000,00 11170 202.500.000,00

F/FD-
14
035 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

F/FD-
27
037 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 ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
BY 11130 829.400.000,00 11170 623.428.571,43
BOOKED 51000 623.428.571,43 21130 75.400.000,00
BY 41000 754.000.000,00

1.452.828.571,43 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
Page:
DEBET CREDIT
DOC. REF MERCHANDISE OTHER OTHER
DATE DESCRIPTION ACCOUNTS
NO. INVENTORY VAT IN (11200) ACC
AMOUNT PAYABLE ACC NO AMOUNT
(11170) NO (21100)
GN-
7 769 PT. Global Notebook Indonesia 358.500.000,00 35.850.000,00 394.350.000,00

GN-
25 795 PT. Global Notebook Indonesia 486.000.000,00 48.600.000,00 534.600.000,00

JUMLAH 844.500.000,00 84.450.000,00 - 928.950.000,00 -

RECAPITULATION
ADV DATE SIGN DEBET CREDIT
ACCOUNT
ACCOUNT NO AMOUNT NO. AMOUNT
MADE BY
11170 844.500.000,00 21100 928.950.000,00

BOOKED BY 11200 84.450.000,00

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
December 2012 Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

9 NR/FD-1201 Accounts Payable 21100 73.700.000,00

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 11130 67.100.000,00
Merchandise Inventory 11170 51.000.000,00
Cost Of Sales 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

-

RECAPITULATION
ACC
NO. DEBET CREDIT

11130 67.100.000,00
11170 51.000.000,00 67.000.000,00
11200 6.700.000,00
21100 73.700.000,00
21130 6.100.000,00
21140 5.600.000,00
21150 50.400.000,00
31003 56.000.000,00
41002 61.000.000,00
51000 51.000.000,00

TOTAL 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
December 2012
ITEM : Apple MacBook Pro
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

2012 1 Opening Balance 19 21.000.000,00 399.000.000,00

7 GN-769 Purchase: PT. Global Notebook Indo 6 21.000.000,00 126.000.000,00 25 21.000.000,00 525.000.000,00
9 NR/FD-1201 Retur: PT. Global Notebook Indo (2) 21.000.000,00 (42.000.000,00) 23 21.000.000,00 483.000.000,00
14 F/FD-035 Sales: PT. Indoraya Computer 5 21.000.000,00 105.000.000,00 18 21.000.000,00 378.000.000,00
15 NK/FD-001 Retur: PT. Indoraya Computer (1) 21.000.000,00 (21.000.000,00) 19 21.000.000,00 399.000.000,00
19 F/FD-036 Penjualan Tunai 11 21.000.000,00 231.000.000,00 8 21.000.000,00 168.000.000,00
25 GN-795 Purchase: PT. Global Notebook Indo 12 22.500.000,00 270.000.000,00 20 21.900.000,00 438.000.000,00
27 F/FD-037 Sales: Mentari Notebook 5 21.900.000,00 109.500.000,00 15 21.900.000,00 328.500.000,00

ITEM : Sony Vaio VPC

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

2012 1 Opening Balance 23 15.000.000,00 345.000.000,00

3 F/FD-034 Sales: PT. Techno Computer 6 15.000.000,00 90.000.000,00 17 15.000.000,00 255.000.000,00
7 GN-769 Purchase: PT. Global Notebook Ind 8 15.000.000,00 120.000.000,00 25 15.000.000,00 375.000.000,00
14 F/FD-035 Sales: PT. Indoraya Computer 7 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 7 15.000.000,00 105.000.000,00

25 GN-795 Purchase: PT. Global Notebook Indo 9 16.500.000,00 148.500.000,00 16 15.843.750,00 253.500.000,00

Prepared by Suryani, SE
 Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

ITEM : Dell XPS L321X

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

2012 1 Opening Balance 25 12.500.000,00 312.500.000,00

3 F/FD-034 Sales: PT. Techno Computer 9 12.500.000,00 112.500.000,00 16 12.500.000,00 200.000.000,00
7 GN-769 Purchase: PT. Global Notebook Ind 9 12.500.000,00 112.500.000,00 25 12.500.000,00 312.500.000,00
9 NR/FD-1201 Retur: PT. Global Notebook Indo (2) 12.500.000,00 (25.000.000,00) 23 12.500.000,00 287.500.000,00
25 GN-795 Purchase: PT. Global Notebook Indo 5 13.500.000,00 67.500.000,00 28 12.678.571,43 355.000.000,00
27 F/FD-037 Sales: Mentari Notebook 8 12.678.571,43 101.428.571,43 20 12.678.571,43 253.571.428,57

Prepared by Suryani, SE