IDENTITAS PERUSAHAAN
NAMA PERUSAHAAN : PT AMANDA COLLECTION
N.P.W.P/N.P.P.K.P : 06.864.767.6-418.000
TEMPAT PERUSAHAAN : Jl Nusantara Raya No 5 Jakarta
Telp. 021-7300906 Fax. 021-7300905
TANGGAL PENGUKUHAN : 23 Februari 2010
KLU SPT : 52000
JENIS USAHA : Perdagangan
B. BIDANG USAHA
PT AMANDA COLLECTION adalah sebuah perusahaan dagang yang didirikan di Jakarta pada tanggal
23 Februari 2010. Perusahaan bergerak di bidang penjualan pakaian yaitu kebaya modern dan tradisional.
KEBIJAKAN AKUNTANSI
1 Umum
Sistem berpasangan dengan dasar akrual basis. Periode akuntansi tahunan (1 Januari s.d 31 Desember)
dibagi dalam 12 periode bulanan. Mata uang menggunakan Rupiah
2 Kas Kecil
Untuk pengeluaran sebesar Rp 1.500.000,00 atau kurang dibayar dengan dana kas dan sistem
pencatatannya mengunakan sistem dana tetap (Impress Fund System ). Dana kas kecil akan diisi kembali
pada setiap akhir bulan
3 Kas di Bank
Untuk pengeluaran dan penerimaan di atas Rp 1.500.000-, dibayar dengan cek. Semua penerimaan kas
akan disetor ke bank segera mungkin pada hari yang sama dan sedapat mungkin tidak menyimpan dana
dalam jumlah besar di dalam brankas perusahaan.
Pembelian
4 Setiap pembelian diperhitungkan PPN Masukan ( Vat In ) 10% dari Dasar Pengenaan Pajak dan Faktur
Pajak Standar diterima pada tanggal pembeliaannya. Setiap retur pembeliaan akan diperhitungkan
pengurangan atas nilai utang dan PPN. Termin Pembayaran 3/10 n/30. Pembayaran dilakukan dalam
periode diskon akan memperoleh diskon dan mengurangi nilai utang dagang yang dibayar. Keterlambatan
membayar utang dikenakan denda 1% dari nilai utang tertunggak.
5 Penjulan
Setap terjadi transaksi penjualan langsung diterbitkan Faktur Pajak Satandar dan diperhitungkan PPN
Keluaran (Vat Out ) 10% dari Dasar Pengenaan Pajak. Setap rtur penjualan akan diperhitungan pengurangan
atas nilai piutang dan PPN. Termin pembayaran 2/10 n/30. Pelunasan piutang dalam diskon akan mem-
peroleh diskon dan mengurangi nilai piutang dagang yang diterima. Keterlambatan membayar piutang dalam
hal ini dikenakan denda 1% dari nilai piutang yang tertunggak.
7 Aset Tetap
Aset Tetap Berwujud yang dimiliki perusahaan dicatat berdasarkan prinsip harga perolehan dan disusutkan
dengan metode garis lurus.
8 Beban Operasional
Untuk pencatatan beban yang tidak bisa berdiri sendiri digunakan akun other operating expense.
3 Data Customer
DAFTAR PELANGGAN & SALDO ACCOUNT RECEIVABLE PER 30 NOPEMBER 2013
Kode C001 C002 C003
Nama PT Quinsha Fashion PT Raja Fashion Kementrian Pendidikan
dan Kebudayaan
Alamat Jl Kemayoran No 3 Jakarta JL Danau Sunter Blok A129 Jakarta JL Kuningan Barat No 2
Jakarta
N.P.W.P 01.823.364.3-027.000 02.238.964.7-042.000 00.864.676.4-812.000
Tgl Invoice 11/5/2013 11/3/2013 -
Termin 2/10, n/30 2/10, n/30 -
Saldo Awal 212,500,000 82,500,000 -
Total Saldo Piutang Dagang 295,000,000
4 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2013, dengan rincian sebagai berikut:
Kode Produk Kuantitas Harga/ Unit Total Harga Harga Jual
ALY ALIYA 65 2,450,000 159,250,000 3,150,000
ZHW ZAHWA 75 2,850,000 213,750,000 3,750,000
Total 373,000,000
6 Prepaid Insurance
Merupakan premi asuransi selama 12 bulan yang telah dibayar pada tanggal 1 Januari 2013.
7 Accounts Payable
DAFTAR PEMASOK & SALDO ACCOUNT PAYABLE PER 30 NOPEMBER 2013
Kode S001 S002
Nama PT Albania Collection pt
8 Bank Loan
Bank BNI memberikan kredit kepada PT AMANDA COLLECTION sebesar Rp 400.000.000,00 selama
3 tahun (36 bulan) dengan suku bunga 20% per tahun
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2013 1 14,865,433.00 8,198,766.00 6,666,667.00 391,801,234.00
2 14,865,433.00 8,335,412.43 6,530,020.57 383,465,821.57
3 14,865,433.00 8,474,335.97 6,391,097.03 374,991,485.59
4 14,865,433.00 8,615,574.91 6,249,858.09 366,375,910.69
5 14,865,433.00 8,759,167.82 6,106,265.18 357,616,742.86
6 14,865,433.00 8,905,153.95 5,960,279.05 348,711,588.91
7 14,865,433.00 9,053,573.18 5,811,859.82 339,658,015.73
8 14,865,433.00 9,204,466.07 5,660,966.93 330,453,549.66
9 14,865,433.00 9,357,873.84 5,507,559.16 321,095,675.82
10 14,865,433.00 9,513,838.40 5,351,594.60 311,581,837.41
11 14,865,433.00 9,672,402.38 5,193,030.62 301,909,435.04
12 14,865,433.00 9,833,609.08 5,031,823.92 292,075,825.95
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"~Saldo
Perkiraan
PT AMANDA COLLECTION
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PT AMANDA COLLECTION
3-3000 Dividend -
4-1000 Sales 1,684,700,000.00
4-2000 Sales Discounts 16,847,000.00
4-3000 Sales Returns 50,541,000.00
5-1000 Cost of Good Sold 842,350,000.00
5-1100 Freight Paid 11,500,000.00
5-1200 Purchase Discount 58,964,500.00
6-1100 Wages & Salaries Expense 150,000,000.00
6-1200 Insurance Expense 12,000,000.00
6-1300 Electricity, Water & Telephone Expense 14,755,000.00
6-1400 Other Operating Expense 6,605,000.00
6-1500 Income Tax Expense -
6-1600 Offfice Supplies Expense 1,200,000.00
6-1700 Depreciation Expense 148,500,000.00
8-1000 Interest Revenue 41,250,000.00
8-2000 Late Fees Collected 12,045,000.00
8-2100 Freight Collected 20,500,000.00
8-3000 Gain on Sales of Marketable Securities -
8-4000 Gain on Disposal of Fixed Assets -
8-5000 Dividend Revenue -
9-1000 Bank Charges 110,000.00
9-2000 Interest Expense 65,429,198.04
9-2100 Late Fees Expense 3,500,000.00
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
4,635,223,481.00 4,635,223,481.00
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BUKTI 1
AMANDA COLLECTION
BKK No. : 001/BKK
Jl Nusantara Raya No 5 Jakarta Tanggal : 01 Desember 2013
Jumlah Dibayar :
Dua puluh empat juta lima ratus dua puluh ribu rupiah
Rp 24,520,000.00
BUKTI 2
Jumlah Diterima :
Delapan puluh dua juta lima ratus ribu rupiah
Rp 82,500,000.00
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BUKTI 3
FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 ALIYA 25 pcs Rp 3,150,000.00 Rp 78,750,000.00
2 ZAHWA 25 pcs Rp 3,750,000.00 Rp 93,750,000.00
BUKTI 4
Rp 25,000.00
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BUKTI 5
Jumlah Diterima :
Dua ratus empat belas juta enam ratus dua puluh lima ribu rupiah
Rp 214,625,000.00
BUKTI 6
Jumlah Dibayar :
Dua ratus delapan juta lima ratus lima puluh ribu rupiah
Rp 208,550,000.00
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BUKTI 7
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 ALIYA 20 pcs Rp 2,300,000.00 Rp 46,000,000.00
2 ZAHWA 10 pcs Rp 2,550,000.00 Rp 25,500,000.00
Catatan:
Bukti transaksi ini dilampiri dengan faktur pa 010.000-13.00000098
BUKTI 8
No. Faktur : 081/FPJ
Tanggal : 06 Desember 2013
FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 ALIYA 15 pcs Rp 3,150,000.00 Rp 47,250,000.00
2 ZAHWA 20 pcs Rp 3,750,000.00 Rp 75,000,000.00
Catatan:
Bukti transaksi ini dilampiri dengan faktur pa 010.000-13.00000080
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BUKTI 9
BM No. : 001/BM
Tanggal : 07 Desember 2013
BUKTI MEMORIAL
elasan transaksi
: Berdasarkan nota retur no. 009/NK/NP/XII/2013, mohon dikirimkan
kembali barang dagangan yang dibeli dari PT Albania Collection pada
tanggal 06 Desember 2013. Adapun perhitungan harga barang sbb:
2 pcs ALIYA 4,600,000.00
PPN 10% 460,000.00
TOTAL 5,060,000.00
BUKTI 10
VKK No. : 002/VKK
Tanggal : 08 Desember 2013
Jumlah Dibayar :
Satu juta seratus dua puluh lima ribu rupiah
Keterangan : Pembelian Alat tulis kantor dan perlengkapan lainnya dengan rincian:
Perlengkapan Kantor 1,125,000
Rp 1,125,000.00
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BUKTI 11
FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 ALIYA 12 unit Rp 3,150,000.00 Rp 37,800,000.00
2 ZAHWA 15 unit Rp 3,750,000.00 Rp 56,250,000.00
Catatan:
Bukti transaksi ini dilampiri dengan faktur pa 010.000-13.00000081
BUKTI 12
Jumlah Diterima :
Lima puluh juta tujuh ratus tiga puluh lima ribu tujuh ratus rupiah
Keterangan : Penjualan 1000 lembar saham biasa PT Abadi Jaya pada kurs 114
Biaya penjualan sebesar 1%. Berdasarkan Pasal 1 ayat (2)
PP Nomor 14 Tahun 1997, besarnya pajak penghasilan 0,1%
atas bruto nilai transaksi penjualan dan bersifat final.
Rp 50,735,700.00
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BUKTI 13
Jumlah Diterima :
Seratus delapan puluh enam juta dua ratus empat puluh sembilan ribu rupiah
Rp 186,249,000.00
BUKTI 14
Jumlah Dibayar :
Dua juta empat ratus lima puluh ribu rupiah
Rp 2,450,000.00
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BUKTI 15
Jumlah Diterima :
Dua puluh juta tujuh ratus lima puluh ribu rupiah
Catatan:
Rp 20,750,000.00
Bukti transaksi ini dilampiri dengan faktur pa 010.000-13.00000082
BUKTI 16
VKK No. : 003/VKK
Tanggal : 14 Desember 2013
Rp 150,000.00
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BUKTI 17
Jumlah Dibayar :
Tujuh puluh satu juta lima ratus tiga ribu lima ratus lima puluh rupiah
Rp 71,503,550.00
BUKTI 18
FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 ALIYA 5 pcs Rp 3,150,000.00 Rp 15,750,000.00
2 ZAHWA 6 pcs Rp 3,750,000.00 Rp 22,500,000.00
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BUKTI 19
BKK No. : 005/BKK
Tanggal : 17 Desember 2013
Jumlah Dibayar :
Sembilan belas juta enam puluh enam ribu empat ratus rupiah
Catatan:
Pembayaran menggunakan e-payment banking
Rp 19,066,400.00
BUKTI 20
pt
Jl Cipulir 3 Jakarta Selatan No. Order : OR-130
Tanggal : 18 Desember 2013
Kepada : PT AMANDA COLLECTION Termin : 3/10, n/30
Jl Nusantara Raya No 5 Jakarta
Telp. 021-7300906 Fax. 021-7300905
ORDER PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 ALIYA 24 pcs Rp 2,500,000.00 Rp 60,000,000.00
2 ZAHWA 26 pcs Rp 2,750,000.00 Rp 71,500,000.00
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Catatan:
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BUKTI 21
pt
Jl Cipulir 3 Jakarta Selatan No. Faktur : 130/DF/FP
Tanggal : 19 Desember 2013
Catatan:
Bukti transaksi ini dilampiri dengan faktur pa 010.000-13.00000105
BUKTI 22
Jumlah Diterima :
Sembilan puluh juta lima ratus tujuh puluh ribu seratus lima puluh rupiah
Keterangan : Pelunasan piutang dagang atas penjualan kredit tanggal 10 Des 2013
termin 2/10, n/30. Diberikan potongan penjualan sebesar Rp 2,069,100
Telah dipotong PPh pasal 22 (1,5%) sebesar Rp 1,410,750
No bukti 226/SKDK/2013 dan pajak keluaran langsung disetor sebesar
Rp 9,405,000.00
Rp 90,570,150
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BUKTI 23
BM No. : 002/BM
Tanggal : 22 Desember 2013
BUKTI MEMORIAL
elasan transaksi
: Berdasarkan nota retur no. 001/NK/KF/XII/2013, mohon diterima
kembali barang dagangan yang dijual kepada Raja Fashion pada
tanggal 16 Desember 2013. Adapun perhitungan harga barang sbb:
2 pcs ZAHWA 7,500,000.00
PPN 10% 750,000.00
TOTAL 8,250,000.00
BUKTI 24
Jumlah Diterima :
Delapan puluh juta sembilan ratus lima puluh ribu
Rp 80,950,000
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BUKTI 25
BM No. : 003/BM
Tanggal : 28 Desember 2013
BUKTI MEMORIAL
elasan transaksi
: Berdasarkan Keputusan Rapat Umum Pemegang Saham
Dividen tahun 2013 untuk para pemegang saham diumumkan
sebesar Rp. 4.000,00 per lembar saham yang beredar.
PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
Dividen 80,000,000.00
PPh Pasal 4 ayat (2) 8,000,000.00
TOTAL 72,000,000.00
BUKTI 26
Jumlah Dibayar : Empat belas juta delapan ratus enam puluh lima ribu empat ratus tiga puluh tiga
rupiah
Keterangan : Pembayaran angsuran hutang bank
Pokok Rp 9,833,609.08
Bunga Rp 5,031,823.92
Rp 14,865,433.00
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BUKTI 27
Jumlah Dibayar :
Satu juta tiga ratus ribu rupiah
Rp 1,300,000.00
BUKTI 28
BKM No. : 008/BKM
Tanggal : 31 Desember 2013
Jumlah Diterima :
Empat juta dua ratus lima puluh ribu rupiah
Rp 4,250,000.00
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PT AMANDA COLLECTION
INVENTORY CARD
December 2013
ITEM : ALIYA
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION QUAN QUANT QUAN
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY ITY TITY
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PT AMANDA COLLECTION
INVENTORY CARD
December 2013
ITEM : ZAHWA
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION QUAN QUANT QUAN
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY ITY TITY
Dec 1 Opening Balance 75 2,850,000 213,750,000
2 080/FPJ Zahra Collection 25 2,850,000 71,250,000 50 2,850,000 142,500,000
5 120/RF/FP PT Albania Collection 10 2,550,000 25,500,000 60 2,800,000 168,000,000
6 081/FPJ PT Raja Fashion 20 2,800,000 56,000,000 40 2,800,000 112,000,000
9 082/FPJ Kementrian Pendidikan dan Kebudayaan 15 2,800,000 42,000,000 25 2,800,000 70,000,000
13 005/BKM Aini Fitriyani 5 2,800,000 14,000,000 20 2,800,000 56,000,000
15 083/FPJ PT Raja Fashion 6 2,800,000 16,800,000 14 2,800,000 39,200,000
19 130/DF/FP pt 26 2,750,000 71,500,000 40 2,767,500 110,700,000
22 002/BM PT Raja Fashion (2) 2,767,500 (5,535,000) 42 2,767,500 116,235,000
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NO. BUKTI TANGGAL KETERANGAN
001/BKK 01/12/13 Pembayaran gaji karyawan bulan Nopember 2013 dengan rincian sbb:
Utang Beban Gaji Bulan November (Expense Payable) 22,725,000.00
Electricity, Water, Telephone Expense 1,795,000.00
Total yang harus dikeluarkan 24,520,000.00
001/BKM 02/12/13 Diterima pelunasan piutang dagang dari Lutyzahia Collection atas penjualan kredit tgl 03 Nopember 2011
sebesar Rp 82,500,000.00 Termin 2/10, n/30
080/FPJ 03/12/13 Penjualan barang dagangan kepada Dania Collection dengan rincian sebagai berikut:
ALIYA 25 Rp 3,150,000.00 Rp 78,750,000.00
ZAHWA 25 Rp 3,750,000.00 Rp 93,750,000.00
Total Penjualan Rp 172,500,000.00
PPN Keluaran Rp 17,250,000.00
biaya angkut Rp 300,000.00
Piutang Dagang Rp 190,050,000.00
001/VKK 03/12/13 Pembelian Tabloid minggu pertama bulan Nopember 2011 sebesar Rp 25,000.00
(voucher kas kecil)
002/BKM 04/12/13 Penerimaan pelunasan Piutang dagang tertanggal 05 Nopember 2013 dari Zahwa Collection
sebesar 212,500,000.00
Denda 1 % 2,125,000.00
Total 214,625,000.00
002/BKK 05/12/13 Pelunasan hutang dagang kepada PT. Rinjani Fashion atas pembelian kredit
tertanggal 26 Nopember 2011 sebesar Rp 215,000,000.00 Termin 3/10. n/30
120/RF/FP 06/12/13 Pembelian barang dagangan dari PT. Rinjani Fashion dengan rincian sebagai berikut :
ALIYA 20 Rp 2,300,000.00 Rp 46,000,000.00
ZAHWA 10 Rp 2,550,000.00 Rp 25,500,000.00
Total Pembelian Rp 71,500,000.00
Biaya Pengiriman Rp 125,000.00
PPN Masukan Rp 7,150,000.00
Down Payment Rp -
Hutang Dagang Rp 78,775,000.00
081/FPJ 06/12/13 Penjualan barang dagangan kepada Lutyzahiya Collection dengan rincian sebagai berikut:
ALIYA 15 Rp 3,150,000.00 Rp 47,250,000.00
ZAHWA 20 Rp 3,750,000.00 Rp 75,000,000.00
Total Penjualan Rp 122,250,000.00
PPN Keluaran Rp 12,225,000.00
Piutang Dagang Rp 134,475,000.00
001/BM 07/12/13 Mohon dikirimkan kembali barang dagangan yang dibeli dari PT. Rinjani Fashion tertanggal
06/12 berupa 5 pcs Nicol-D700 seharga Rp 4,600,000
PPN Masukan Rp 460,000
Jumlah Rp 5,060,000
002/VKK 08/12/13 Pembelian Alat tulis kantor dan perlengkapan lainnya di Toko Buku Gramedia
Perlengkapan Toko Rp 1,125,000
Kas Rp 1,125,000
082/FPJ 10/12/13 Penjualan barang dagangan kepada Suku Dinas DKI Jakarta dengan rincian sebagai berikut:
ALIYA 12 Rp 3,150,000.00 Rp 37,800,000.00
ZAHWA 15 Rp 3,750,000.00 Rp 56,250,000.00
Total Penjualan Rp 94,050,000.00
PPN Keluaran Rp 9,405,000.00
Piutang Dagang Rp 103,455,000.00
003/BKM 10/12/13 Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 114. Biaya penjualan sebesar 1%.
Berdasarkan Pasal 1 ayat (2) Peraturan Pemerintah Nomor 14 Tahun 1997 besarnya pajak penghasilan atas
penghasilan yang diterima atau diperoleh dari transaksi penjualan saham di bursa efek adalah 0,1% dari jumlah
bruto nilai transaksi penjualan dan bersifat final. Rp 50,735,700.00
004/BKM 11/12/13 Diterima pelunasan piutang dagang dari Dania Collection atas penjualan kredit
tanggal 02 Desember 2011 sebesar Rp 190,050,000.00 Termin 2/10, n/30
003/BKK 12/12/13 Pembayaran kepada CV. Air Zhein atas servis AC sebesar Rp 2,500,000
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)
003/VKK 14/12/13 Pembelian perlengkapan kantor berupa benda-benda pos sebesar Rp 150,000.00
004/BKK 15/12/13 Pelunasan hutang dagang kepada PT. Rinjani Fashion atas pembelian kredit tanggal 05 Desember 2013
sebesar Rp 73,715,000.00 Termin 3/10. n/30
083/FPJ 16/12/13 Penjualan barang dagangan kepada Lutyzahiya Collection dengan rincian sbb:
ALIYA 5 Rp 3,150,000.00 Rp 15,750,000.00
ZAHWA 6 Rp 3,750,000.00 Rp 22,500,000.00
Total Penjualan Rp 38,250,000.00
PPN Keluaran Rp 3,825,000.00
Piutang Dagang Rp 42,075,000.00
005/BKK 17/12/13 Pembayaran angsuran PPh Pasal 25 bulan Nopember 2013 sebesar Rp 3,000,000.00
Penyetoran PPh 21 Rp 491,400.00
Penyetoran Utang PPN Rp 15,575,000.00
Rp 19,066,400.00
130/DF/FP 19/12/13 Pembelian barang dagangan dari PT. Delcon Fashion dengan rincian sebagai berikut :
ALIYA 24 Rp 2,500,000.00 Rp 60,000,000.00
ZAHWA 26 Rp 2,750,000.00 Rp 71,500,000.00
Total Pembelian Rp 131,500,000.00
Biaya Pengiriman Rp 150,000.00
PPN Masukan Rp 13,150,000.00
Down Payment Rp 25,000,000.00
Hutang Dagang Rp 119,800,000.00
006/BKM 19/12/13 Diterima pelunasan piutang dagang dari Suku Dinas DKI Jakarta atas penjualan kredit
tanggal 09 Desember 2011 sebesar Rp 103,455,000.00 Termin 2/10, n/30
PPh pasal 22 Rp 1,410,750.00
PPN keluaran Rp 9,405,000.00
002/BM 22/12/13 Mohon diterima kembali barang dagangan yang dijual kepada Lutyzahiya Collection tertanggal 16 Desember
berupa 4 pcs Kenzo Zatin seharga Rp 7,500,000
PPN Keluaran Rp 750,000
Jumlah Rp 8,250,000
007/BKM 27/12/13 Dijual kendaraan Mitsubishi L-600 kepada TN. Indrawan dengan harga Rp 80,950,000.00
003/BM 28/12/13 Dividen tahun 2013 untuk para pemegang saham diumumkan sebesar Rp 4.000 per lembar saham yang
beredar. PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
006/BKK 30/12/13 Pembayaran angsuran hutang bank (lihat lampiran neraca saldo per 30 Nopember 2013)
008/BKM 31/12/13 Penerimaan Ddividen dari PT. Global Aneka sebesar Rp 5,000.00 per lembar saham
PT AMANDA COLLECTION
Purchase Journal
December 2013 Page :
DEBET CREDIT
REF VAT Miscellaneous ACCOUNTS Miscellaneous
DATE DOC. NO. DESCRIPTION MERCHANDISE
ACCOUNT ACCOUNT
INVENTORY IN AMOUNT PAYABLE AMOUNT
NUMBER NUMBER
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
MADE BY ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
5-1100 275,000.00
223,575,000.00 223,575,000.00
5
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Purchase Journal
December 2013 Page :
DEBET CREDIT
REF VAT Miscellaneous ACCOUNTS Miscellaneous
DATE DOC. NO. DESCRIPTION MERCHANDISE
ACCOUNT ACCOUNT
INVENTORY IN AMOUNT PAYABLE AMOUNT
NUMBER NUMBER
6 120/RF/FP PT Albania Collection 71,500,000.00 7,150,000.00 5-1100 125,000.00 78,775,000.00
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
MADE BY ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
1-1150 203,000,000.00 2-1100 198,575,000.00
BOOKED BY 1-1200 20,300,000.00 1-1140 25,000,000.00
5-1100 275,000.00
223,575,000.00 223,575,000.00
5
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Sales Journal
Desember 2013
Page :
DEBET CREDIT
DOC. DESCRIPTION REF ACCOUNT Miscellaneous VAT Miscellaneous
DATE
NO. ACCOUNT SALES ACCOUNT
RECEIVABLE AMOUNT OUT AMOUNT
NUMBER NUMBER
3 080/FPJ Zahra Collection 190,050,000.00 5-1000 132,500,000.00 172,500,000.00 17,250,000.00 8-2100 300,000.00
1-1150 132,500,000.00
6 081/FPJ PT Raja Fashion 134,475,000.00 5-1000 92,000,000.00 122,250,000.00 12,225,000.00 1-1150 92,000,000.00
Amount
RECAPITULATION
ADV DATESIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1130 470,055,000.00 4-1000 427,050,000.00
5-1000 324,179,069.77 2-1130 42,705,000.00
BOOKED BY
8-2100 300,000.00
1-1150 324,179,069.77
794,234,069.77 794,234,069.77
4
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Sales Journal
Desember 2013
Page :
DEBET CREDIT
DOC. DESCRIPTION REF ACCOUNT Miscellaneous VAT Miscellaneous
DATE
NO. ACCOUNT SALES ACCOUNT
RECEIVABLE AMOUNT OUT AMOUNT
NUMBER NUMBER
3 080/FPJ Zahra Collection 190,050,000.00 5-1000 132,500,000.00 172,500,000.00 17,250,000.00 8-2100 300,000.00
1-1150 132,500,000.00
6 081/FPJ PT Raja Fashion 134,475,000.00 5-1000 92,000,000.00 122,250,000.00 12,225,000.00 1-1150 92,000,000.00
16 083/FPJ PT Raja Fashion 42,075,000.00 5-1000 28,823,255.81 38,250,000.00 3,825,000.00 1-1150 28,823,255.81
RECAPITULATION
ADV DATE
SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1130 470,055,000.00 4-1000 427,050,000.00
5-1000 324,179,069.77 2-1130 42,705,000.00
BOOKED BY
8-2100 300,000.00
1-1150 324,179,069.77
794,234,069.77 794,234,069.77
4
PT AMANDA COLLECTION @ Soal Mengelola Buku Besar
DEBET CREDIT
DOC. REF Miscellaneous ACCOUNTS Miscellaneous
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NUMBER NUMBER
1 001/BKM Penerimaan pelunasan piutang Lutyzahia Collection 82,500,000.00 82,500,000
4 002/BKM Piutang Dagang Zahwa Collection 214,625,000.00 212,500,000 Late Fees Collecte 2,125,000
Income Tax
10 003/BKM Penjualan 1000 lembar saham biasa PT. Global Aneka 50,735,700.00 51,300 Marketable Securit 46,818,000
Expense
Gain On Sales Of
Marketable 3,969,000
Securities
11 004/BKM Penerimaan Piutang Dagang Dania Collection 186,249,000.00 Sales Discount 3,801,000 190,050,000
Cost Of Good
13 005/BKM Penjualan tunai Agnista Putri 20,750,000.00 14,000,000 Sales 18,750,000
Sold
Prepaid Income
19 006/BKM Pelunasan Piutang Dagang Suku Dinas DKI Jakarta 90,570,150.00 1,410,750 103,455,000
Tax Art 22
Prepaid Income
31 008/BKM Penerimaan pendapatan dividen 4,250,000.00 750,000 Dividend Revenue 5,000,000
Tax Art. 23
MADE BY
BOOKED BY
2
@ Soal Mengelola Buku Besar
8-4000 5,950,000.00
1-2110 300,000,000.00
8-5000 5,000,000.00
993,367,000.00 993,367,000.00
3
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Cash Receipt Journal
Desember 2013
DEBET CREDIT
DOC. REF Miscellaneous ACCOUNTS Miscellaneo
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT
ACCOUNT NUMBER AMOUNT RECEIVABLE
NUMBER
1 001/BKM Penerimaan pelunasan piutang Lutyzahia Collection 82,500,000.00 82,500,000
4 002/BKM Piutang Dagang Zahwa Collection 214,625,000.00 212,500,000 8-2000
10 003/BKM Penjualan 1000 lembar saham biasa PT. Global Aneka 50,735,700.00 6-1500 51,300 1-1120
8-3000
11 004/BKM Penerimaan Piutang Dagang Dania Collection 186,249,000.00 4-2000 3,801,000 190,050,000
13 005/BKM Penjualan tunai Agnista Putri 20,750,000.00 5-1000 14,000,000 4-1000
2-1130
8-2100
1-1150
19 006/BKM Pelunasan Piutang Dagang Suku Dinas DKI Jakarta 90,570,150.00 1-1210 1,410,750 103,455,000
2-1130 9,405,000
4-2000 2,069,100
1-2110
RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1100 730,629,850.00 1-1130 58
6-1500 51,300.00 8-2000
BOOKED BY
4-2000 5,870,100.00 1-1120 4
5-1000 14,000,000.00 8-3000
1-1210 1,410,750.00 4-1000 1
2-1130 9,405,000.00 2-1130
6-1700 6,250,000.00 8-2100
1-2210 225,000,000.00 1-1150 1
1-1220 750,000.00 1-2210
8-4000
1-2110 30
8-5000
2
@ Soal Mengelola Buku Besar
993,367,000.00 993
3
@ Soal Mengelola Buku Besar
MANDA COLLECTION
sh Receipt Journal
Page :
CREDIT
Miscellaneous
AMOUNT
2,125,000
46,818,000
3,969,000
18,750,000
1,875,000
125,000
14,000,000
6,250,000
5,950,000
300,000,000
5,000,000
404,862,000.00
RECAPITULATION
CREDIT
AMOUNT
588,505,000.00
2,125,000.00
46,818,000.00
3,969,000.00
18,750,000.00
1,875,000.00
125,000.00
14,000,000.00
6,250,000.00
5,950,000.00
300,000,000.00
5,000,000.00
4
@ Soal Mengelola Buku Besar
993,367,000.00
5
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Cash Disbursement Journal
Desember 2013
Page :
DEBET CREDIT
DOC. ACCOUNTS Miscellaneous Miscellaneous
DATE DESCRIPTION REF
NO. ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NUMBER NUMBER
1 001/BKK Karyawan, PDAM, Telkom, dan PLN 2-1110 22,725,000.00 24,520,000.00
2-1120 1,795,000.00
2-1140 491,400.00
9-2000 5,031,823.92
31 007/BKK Kasir Kas Kecil, Pengisian kembali dana kas kecil 6-1400 1,300,000.00 1,300,000
BOOKED BY
3
@ Soal Mengelola Buku Besar
RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
6-1300 1,795,000.00 2-1141 50,000.00
6-1400 3,800,000.00
1-1230 3,000,000.00
2-1140 491,400.00
2-1131 15,575,000.00
1-1140 25,000,000.00
#NAME? 9,833,609.08
9-2000 5,031,823.92
### 375,966,833.00
-
-
4
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Cash Disbursement Journal
Desember 2013
Page :
DEBET CREDIT
DOC. RE ACCOUNTS Miscellaneous Miscellaneous
DATE DESCRIPTION
NO. F ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NUMBER NUMBER
1 001/BKK Karyawan, PDAM, Telkom, dan PLN 2-1110 22,725,000.00 24,520,000.00
2-1120 1,795,000.00
15 004/BKK Pelunasan hutang dagang PT Rinjani Fashion 73,715,000.00 71,503,550.00 5-1200 2,211,450.00
2-1140 491,400.00
2-1131 15,575,000.00 19,066,400.00
19 OR-130 Order PT Delcon Fashion 1-1140 25,000,000.00 25,000,000.00
30 006/BKK Pembayaran angsuran hutang bank #NAME? 9,833,609.08 14,865,433.00
9-2000 5,031,823.92
31 007/BKK Kasir Kas Kecil, Pengisian kembali dana kas kecil 6-1400 1,300,000.00 1,300,000
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
2-1100 288,715,000.00 1-1100 367,255,383.00
2-1110 22,725,000.00 5-1200 8,661,450.00
BOOKED BY
6-1300 1,795,000.00 2-1141 50,000.00
6-1400 3,800,000.00
1-1230 3,000,000.00
2-1140 491,400.00
2-1131 15,575,000.00
1-1140 25,000,000.00
#NAME? 9,833,609.08
9-2000 5,031,823.92
3
@ Soal Mengelola Buku Besar
375,966,833.00 375,966,833.00
4
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Memorial Journal
December 2013 Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
7 001/BM Accounts Payable 5,060,000.00
Merchandise Inventory 4,600,000.00
Value Added Tax - In (VAT-In) 460,000.00
Amount 98,845,000.00
98,845,000.00
RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 5,060,000.00 -
1-1150 - 4,600,000.00
1-1200 - 460,000.00
4-3000 7,500,000.00 -
2-1130 750,000.00 -
1-1130 - 8,250,000.00
1-1150 5,535,000.00 -
5-1000 - 5,535,000.00
3-3000 80,000,000.00 -
2-1143 - 8,000,000.00
8-5000 72,000,000.00
98,845,000.00 98,845,000.00
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
Memorial Journal
December 2013 Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
7 001/BM Accounts Payable 5,060,000.00
Merchandise Inventory 4,600,000.00
Value Added Tax - In (VAT-In) 460,000.00
RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 5,060,000.00 -
1-1150 - 4,600,000.00
1-1200 - 460,000.00
4-3000 7,500,000.00 -
2-1130 750,000.00 -
1-1130 - 8,250,000.00
1-1150 5,535,000.00 -
5-1000 - 5,535,000.00
3-3000 80,000,000.00 -
2-1143 - 8,000,000.00
8-5000 72,000,000.00
98,845,000.00 98,845,000.00
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
INVENTORY CARD
December 2013
ITEM : ALIYA
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION QUAN QUANT QUAN
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY ITY TITY
Des 1 Opening Balance 65 2,450,000 159,250,000
2 080/FPJ Zahra Collection 25 2,450,000 61,250,000 40 2,450,000 98,000,000
5 120/RF/FP PT Albania Collection 20 2,300,000 46,000,000 60 2,400,000 144,000,000
6 081/FPJ PT Raja Fashion 15 2,400,000 36,000,000 45 2,400,000 108,000,000
6 001/BM PT Albania Collection -2 2,300,000 (4,600,000) 43 2,404,651 103,400,000
9 082/FPJ Kementrian Pendidikan dan Kebudayaan 12 2,404,651 28,855,814 31 2,404,651 74,544,186
15 083/FPJ PT Raja Fashion 5 2,404,651 12,023,256 26 2,404,651 62,520,930
19 130/DF/FP pt 24 2,500,000 60,000,000 50 2,450,419 122,520,930
7
@ Soal Mengelola Buku Besar
PT AMANDA COLLECTION
INVENTORY CARD
December 2013
ITEM : ZAHWA
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION QUAN QUANT QUAN
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY ITY TITY
Dec 1 Opening Balance 75 2,850,000 213,750,000
2 080/FPJ Zahra Collection 25 2,850,000 71,250,000 50 2,850,000 142,500,000
5 120/RF/FP PT Albania Collection 10 2,550,000 25,500,000 60 2,800,000 168,000,000
6 081/FPJ PT Raja Fashion 20 2,800,000 56,000,000 40 2,800,000 112,000,000
9 082/FPJ Kementrian Pendidikan dan Kebudayaan 15 2,800,000 42,000,000 25 2,800,000 70,000,000
13 005/BKM Aini Fitriyani 5 2,800,000 14,000,000 20 2,800,000 56,000,000
15 083/FPJ PT Raja Fashion 6 2,800,000 16,800,000 14 2,800,000 39,200,000
19 130/DF/FP pt 26 2,750,000 71,500,000 40 2,767,500 110,700,000
22 002/BM PT Raja Fashion (2) 2,767,500 (5,535,000) 42 2,767,500 116,235,000
8
PT AMANDA COLLECTION
Jl Nusantara Raya No 5 Jakarta
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Bank BNI 1,636,044,749.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 -
1-1130 Accounts Receivable 168,300,000.00 -
1-1140 Other Receivable 2,000,000.00 -
1-1150 Merchandise Inventory 238,755,930.23 -
1-1160 Office Supplies 2,400,000.00 -
1-1200 Value Added Tax - In (VAT-In) 19,840,000.00 -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 -
1-1220 Prepaid Income Tax Art. 23 750,000.00 -
1-1230 Prepaid Income Tax Art. 25 33,000,000.00 -
1-1300 Prepaid Insurance 36,000,000.00 -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles -
1-2120 Equipment 210,000,000.00
1-2210 Accum. Depreciation Fixed Assets 253,750,000.00
2-1100 Accounts Payable 119,800,000.00
2-1110 Expense Payable 6,768,645.96
2-1120 Electricity, Telephone & Water Payable 1,795,000.00
2-1130 Value Added Tax - Out (VAT - Out) 34,425,000.00
2-1131 Vat Payable -
2-1140 Income Tax Article 21 Payable -
2-1141 Income Tax Article 23 Payable 50,000.00
2-1142 Income Tax Article 25/29 Payable -
2-1143 Income Tax Article 4 (2) Payable 8,000,000.00
2-1150 Retired Payable 4,999,500.00
2-1160 Dividend Payable 72,000,000.00
2-1170 Other Current Liabilities - -
2-2100 Bank BNI Loan - #NAME?
3-1000 Common Stock 1,000,000,000.00
3-2000 Retained Earnings - 776,000,000.00
3-3000 Dividend 80,000,000.00 -
4-1000 Sales - 2,130,500,000.00
4-2000 Sales Discounts 22,717,100.00 -
4-3000 Sales Returns 58,041,000.00
5-1000 Cost of Good Sold 1,174,994,069.77
5-1100 Freight Paid 11,775,000.00
5-1200 Purchase Discount - 67,625,950.00
6-1100 Wages & Salaries Expense 150,000,000.00 -
6-1200 Insurance Expense 12,000,000.00
6-1300 Electricity, Water & Telephone Expense -
6-1400 Other Operating Expense 10,405,000.00
6-1500 Income Tax Expense 51,300.00
6-1600 Offfice Supplies Expense 1,200,000.00
6-1700 Depreciation Expense 154,750,000.00 -
8-1000 Interest Revenue - 41,250,000.00
8-2000 Late Fees Collected 14,170,000.00
8-2100 Freight Collected 20,925,000.00
8-3000 Gain on Sales of Marketable Securities - 3,969,000.00
8-4000 Gain on Disposal of Fixed Assets - 5,950,000.00
8-5000 Dividend Revenue - 5,000,000.00
9-1000 Bank Charges 110,000.00 -
9-2000 Interest Expense 70,461,021.95
9-2100 Late Fees Expense 3,500,000.00
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
Amount 4,842,503,921.91 #NAME?
#NAME?
PT AMANDA COLLECTION
TRIAL BALANCE
December 31, 2013
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Bank BNI 1,636,044,749.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 -
1-1130 Accounts Receivable 168,300,000.00 -
1-1140 Other Receivable 2,000,000.00 -
1-1150 Merchandise Inventory 238,755,930.23 -
1-1160 Office Supplies 2,400,000.00 -
1-1200 Value Added Tax - In (VAT-In) 19,840,000.00 -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 -
1-1220 Prepaid Income Tax Art. 23 750,000.00 -
1-1230 Prepaid Income Tax Art. 25 33,000,000.00 -
1-1300 Prepaid Insurance 36,000,000.00 -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles -
1-2120 Equipment 210,000,000.00
1-2210 Accum. Depreciation Fixed Assets 253,750,000.00
2-1100 Accounts Payable 119,800,000.00
2-1110 Expense Payable 6,768,645.96
2-1120 Electricity, Telephone & Water Payable -
2-1130 Value Added Tax - Out (VAT - Out) 34,425,000.00
2-1131 Vat Payable -
2-1140 Income Tax Article 21 Payable -
2-1141 Income Tax Article 23 Payable 50,000.00
2-1142 Income Tax Article 25/29 Payable -
2-1143 Income Tax Article 4 (2) Payable 8,000,000.00
2-1150 Retired Payable 4,999,500.00
2-1160 Dividend Payable 72,000,000.00
2-1170 Other Current Liabilities - -
2-2100 Bank BNI Loan - #NAME?
3-1000 Common Stock 1,000,000,000.00
3-2000 Retained Earnings - 776,000,000.00
3-3000 Dividend 80,000,000.00 -
4-1000 Sales - 2,130,500,000.00
4-2000 Sales Discounts 22,717,100.00 -
4-3000 Sales Returns 58,041,000.00
5-1000 Cost of Good Sold 1,174,994,069.77
5-1100 Freight Paid 11,775,000.00
5-1200 Purchase Discount - 67,625,950.00
6-1100 Wages & Salaries Expense 150,000,000.00 -
6-1200 Insurance Expense 12,000,000.00
6-1300 Electricity, Water & Telephone Expense 14,755,000.00
6-1400 Other Operating Expense 10,405,000.00
6-1500 Income Tax Expense 51,300.00
6-1600 Offfice Supplies Expense 1,200,000.00
6-1700 Depreciation Expense 154,750,000.00 -
8-1000 Interest Revenue - 41,250,000.00
8-2000 Late Fees Collected 14,170,000.00
8-2100 Freight Collected 20,925,000.00
8-3000 Gain on Sales of Marketable Securities - 3,969,000.00
8-4000 Gain on Disposal of Fixed Assets - 5,950,000.00
8-5000 Dividend Revenue - 5,000,000.00
9-1000 Bank Charges 110,000.00 -
9-2000 Interest Expense 70,461,021.95
9-2100 Late Fees Expense 3,500,000.00
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
Amount 4,857,258,921.91 #NAME?
#NAME?
@ Soal Menyelesaikan Siklus Akuntansi
PT AMANDA COLLECTION
Jl Nusantara Raya No 5 Jakarta
BUKTI MEMORIAL
Description:
Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai berikut:
1 Dari rekening koran per 31 Desember 2013 yang diterima oleh perusahaan :
- Pendapatan Bunga Bank Rp 345,000.00
- Beban Administrasi Bank Rp 10,000.00
- Beban PPh Pasal 4 ayat 2 Rp 69,000.00
2 Berdasarkan stock opname saldo Perlengkapan Kantor per 31 Desember 2013 adalah :
sebagai berikut : Perlengkapan Kantor Rp 1,280,000.00
5 Biaya listrik, Air dan Telepon bulan Desember 2011 akan dibayar pada bulan Januari 2014
sebesar Rp 1,150,000.00
6 Penyusutan aset tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar -
aset tetap)
7 Harap diisi SPT Masa PPN 1111 dan direkonsiliasikan. Kekurangan pembayaran PPN dialokasikan ke
dalam akun utang PPN
Vat Out Rp 34,425,000.00
Vat In Rp 19,840,000.00
8 Harap Diisi Bukti Potong 1721 A1. Rincian Gaji Bulan Desember ( terlampir) dan catat
ayat jurnal penyesuaiannya.
9 Hitunglah Beban PPh Badan yang terutang tahun 2013 berdasarkan tarif pasal 17 Undang-undang
Nomor 36 Tahun 2008 tentang Pajak Penghasilan
Akun-akun yang harus dikoreksi fiskal :
a Dalam Electricity, Water, & Telephone Expense terdapat beban untuk keperluan pribadi
sebesar Rp 3,250,000.00 (koreksi positif)
b Income Tax Expense Rp 120,300.00 (koreksi positif)
c Interest Revenue Rp 41,595,000.00 (koreksi negatif)
d Dividen Revenue Rp 5,000,000.00 (koreksi negatif)
e Gain on Sales of Marketable Securities Rp 3,969,000.00 (koreksi negatif)
Dasar pengenaan pajak adalah tarif tunggal yaitu sebesar 25%.
(tanpa menggunakan Pasal 31E UU No.36 Tahun 2008) dan perusahaan mendapat
kompensasi kerugian sebesar Rp 125,000,000
Harap Diisi SPT Tahunan Badan 1771.
4
DAFTAR GAJI PEGAWAI
PT AMANDA COLLECTION
DAFTAR ASET TETAP (REVISI)
Tahun 2013
Jenis Aset Umur Tanggal Harga Perolehan Akumulasi Nilai Buku Akumulasi Nilai Buku Akumulasi
NO Tarif
Tetap Ekonomis Perolehan (Rp) Tahun 2011 Tahun 2011 Tahun 2012 Tahun 2012 Tahun 2013
Building
1 Building 20 tahun 1/1/2011 690,000,000 5% 34,500,000 655,500,000 69,000,000 621,000,000 103,500,000
Jumlah 690,000,000 34,500,000 655,500,000 69,000,000 621,000,000 103,500,000
Vehicles
1 Diesel Mitsubishi 4 tahun 1/1/2011 300,000,000 25% 75,000,000 225,000,000 150,000,000 150,000,000 225,000,000
Jumlah 300,000,000 75,000,000 225,000,000 150,000,000 150,000,000 225,000,000
Equipment
1 Computer 4 tahun 1/1/2011 90,000,000 25% 22,500,000 67,500,000 45,000,000 45,000,000 67,500,000
2 Furniture 4 tahun 1/1/2011 120,000,000 25% 30,000,000 90,000,000 60,000,000 60,000,000 90,000,000
Jumlah 210,000,000 52,500,000 157,500,000 105,000,000 105,000,000 157,500,000
5
@ Soal Menyelesaikan Siklus Akuntansi
Nilai Buku
Tahun 2013
586,500,000
586,500,000
75,000,000
75,000,000
22,500,000
30,000,000
52,500,000
714,000,000
6
PT AMANDA COLLECTION
Memorial Journal
December 2013
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
INCOME STATEMENT
January - December 2013
Sales Rp 2,130,500,000.00
Rp (80,758,100.00)
Rp 930,598,780.23
Expense :
Rp 379,475,300.00
Other Income:
Other Expense
INCOME STATEMENT
January - December 2013
Sales Rp 2,130,500,000.00
Sales Returns Rp 58,041,000.00
Sales Discount Rp 22,717,100.00
Rp (80,758,100.00)
Net Sales Rp 2,049,741,900.00
Cost of Goods Sold Rp 1,174,994,069.77
Freight Paid Rp 11,775,000.00
Purchase Discount Rp (67,625,950.00)
Gross Profit Rp 1,119,143,119.77
Rp 930,598,780.23
Expense :
Wages & Salaries Expense Rp 172,725,000.00
Insurance Expense Rp 16,000,000.00
Electricity, Water & Telephone Expense Rp 15,905,000.00
Other Operating Expense Rp 10,405,000.00
Income Tax Expense Rp 120,300.00
Office Supplies Expense Rp 2,320,000.00
Depreciation Expense Rp 162,000,000.00
Rp 379,475,300.00
Operating Income Rp 551,123,480.23
Other Income:
Interest Revenue Rp 41,595,000.00
Late Fees Collected Rp 14,170,000.00
Freight Collected Rp 20,925,000.00
Gain on Sales of Marketable Securities Rp 3,969,000.00
Gain on Disposal of Fixed Assets Rp 5,950,000.00
Dividend Revenue Rp 5,000,000.00
Total Other Income Rp 91,609,000.00
Other Expense
Bank Charges Rp 120,000.00
Interest Expense Rp 70,461,021.95
Late Fees Expense Rp 3,500,000.00
Loss on Sales of Marketable Securities Rp -
Loss on Disposal of Fixed Assets Rp -
Total Other Expense Rp (74,081,021.95)
INCOME STATEMENT
January - December 2013
Fiscal Reconciliation:
Koreksi Positif
Electricity, Water & Telephone Expense Rp 3,250,000.00
Income Tax Expense Rp 120,300.00
Rp 3,370,300.00
Koreksi Negatif
Interest Revenue Rp 41,595,000.00
Dividen Revenue Rp 5,000,000.00
Gain on Sales of Marketable Securities Rp 3,969,000.00
Rp (50,564,000.00)
LABA SETELAH KOREKSI FISKAL Rp 521,457,758.28
Pembulatan Rp 521,457,000.00
Kompensasi Kerugian Rp (125,000,000.00)
EQUITY STATEMENT
Add:
Net Income after Tax #NAME?
Dividend Rp (80,000,000.00)
#NAME?
EQUITY STATEMENT
Add:
Net Income after Tax #NAME?
Dividend Rp (80,000,000.00)
#NAME?
BALANCE SHEET
as of 31/12/2013
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Bank BNI Rp 1,636,310,749.96 Accounts Payable Rp 119,800,000.00
Petty Cash Rp 7,180,000.00 Wages & Salaries Payable Rp 28,547,745.96
Marketable Securities Rp 46,818,000.00 Electricity, Telephone & Water Payable Rp 1,150,000.00
Accounts Receivable Rp 168,300,000.00 Value Added Tax - Out (VAT - Out) Rp -
Other Receivable Rp 2,000,000.00 Vat Payable 14,585,000.00
Merchandise Inventory Rp 238,755,930.23 Income Tax Art 21 Payable 491,400.00
Office Supplies Rp 1,280,000.00 Income Tax Art 23 Payable 50,000.00
Value Added Tax - In (VAT-In) Rp - Income Tax Art 25/29 Payable 63,953,500.00
Prepaid Income Tax Art. 22 Rp - Income Tax Art 4(2) Payable 8,000,000.00
Prepaid Income Tax Art. 23 Rp - Retired Payable 5,454,000.00
Prepaid Income Tax Art. 25 Rp - Dividend Payable 72,000,000.00
Prepaid Insurance Rp 32,000,000.00 Other Current Liablities -
Total Current Liabilities Rp 314,031,645.96
Long Term Liabilities :
Total Current Assets Rp 2,132,644,680.19 Bank Loan #NAME?
BALANCE SHEET
as of 31/12/2013
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Bank BNI Rp 1,636,310,749.96 Accounts Payable Rp 119,800,000.00
Petty Cash Rp 7,180,000.00 Wages & Salaries Payable Rp 28,547,745.96
Marketable Securities Rp 46,818,000.00 Electricity, Telephone & Water Payable Rp 1,150,000.00
Accounts Receivable Rp 168,300,000.00 Value Added Tax - Out (VAT - Out) Rp -
Other Receivable Rp 2,000,000.00 Vat Payable 14,585,000.00
Merchandise Inventory Rp 238,755,930.23 Income Tax Art 21 Payable 491,400.00
Office Supplies Rp 1,280,000.00 Income Tax Art 23 Payable 50,000.00
Value Added Tax - In (VAT-In) Rp - Income Tax Art 25/29 Payable 63,953,500.00
Prepaid Income Tax Art. 22 Rp - Income Tax Art 4(2) Payable 8,000,000.00
Prepaid Income Tax Art. 23 Rp - Retired Payable 5,454,000.00
Prepaid Income Tax Art. 25 Rp - Dividend Payable 72,000,000.00
Prepaid Insurance Rp 32,000,000.00 Other Current Liablities -
Total Current Liabilities Rp 314,031,645.96
Long Term Liabilities :
Total Current Assets Rp 2,132,644,680.19 Bank Loan #NAME?
HARISMA DIGITAL
MUTASI
46,818,000.00
100,030,000.00
-
166,043,250.00
1,120,000.00
-
-
-
-
(32,000,000.00)
-
300,000,000.00
-
6,000,000.00
(114,825,000.00)
(945,900.00)
(645,000.00)
-
7,770,000.00
-
50,000.00
63,953,500.00
8,000,000.00
898,500.00
72,000,000.00
-
(13,729,609.09)
MUTASI
-
-
(80,000,000.00)
552,267,350.00
HARISMA DIGITAL
MUTASI
(46,818,000.00) 46,818,000.00
(44,530,000.00) 44,530,000.00
- -
(177,655,000.00) 177,655,000.00
(1,120,000.00) 1,120,000.00
- -
- -
- -
(30,000,000.00) 30,000,000.00
(4,000,000.00) 4,000,000.00
- -
(300,000,000.00) 300,000,000.00
- -
- (211,500,000.00)
(104,825,000.00) (104,825,000.00)
(945,900.00) (945,900.00)
(645,000.00) (645,000.00)
- -
7,770,000.00 7,770,000.00
- -
50,000.00 50,000.00
63,953,500.00 63,953,500.00
8,000,000.00 8,000,000.00
454,500.00 454,500.00
72,000,000.00 72,000,000.00
- -
(9,833,609.08) (9,833,609.08)
MUTASI
- -
- -
80,000,000.00 (80,000,000.00)
366,435,100.00
1-2110 Vehicles - - - - - - - -
6-1300 Electricity, Water & Telephone Exp. 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
4,857,258,921.91 #NAME? 74,015,000.00 74,015,000.00 4,871,888,921.91 #NAME? 1,721,083,491.72 2,289,734,950.00 3,150,805,430.19 #NAME?
- #NAME?
Acc. No. Description Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-2110 Vehicles - - - - - - - -
6-1300 Electricity, Water & Telephone Expen 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
5,032,338,971.91 5,032,338,971.91 188,999,250.00 188,999,250.00 5,100,812,471.91 5,100,812,471.91 1,944,139,171.95 2,458,570,000.00 3,156,673,299.96 2,642,242,471.91
- - - 514,430,828.05 514,430,828.05
1-2110 Vehicles - - - - - - - -
6-1300 Electricity, Water & Telephone Expense 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
4,857,258,921.91 #NAME? 74,015,000.00 74,015,000.00 4,871,888,921.91 #NAME? 1,721,083,491.72 2,289,734,950.00 3,150,805,430.19 #NAME?
Acc. No. Description Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-2110 Vehicles - - - - - - - -
6-1300 Electricity, Water & Telephone Expense 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
4,857,258,921.91 #NAME? 173,129,250.00 173,129,250.00 4,932,842,421.91 #NAME? 1,820,197,741.72 2,289,734,950.00 3,112,644,680.19 #NAME?
STATEMENT OF CASHFLOW
31/1/2013 through 31/12/2013
Adjustments:
Depreciation Expense Rp (211,500,000.00)
Marketable Securities Rp 46,818,000.00
Accounts Receivable Rp 44,530,000.00
Other Receivable Rp -
Merchandise Inventory Rp 177,655,000.00
Office Supplies Rp 1,120,000.00
Value Added Tax - In (VAT-In) Rp -
Prepaid Income Tax Art. 22 Rp -
Prepaid Income Tax Art. 23 Rp -
Prepaid Income Tax Art. 25 Rp 30,000,000.00
Prepaid Insurance Rp 4,000,000.00
Accounts Payable (104,825,000.00)
Expense Payable (945,900.00)
Electricity, Telephone & Water Payable (645,000.00)
Value Added Tax - Out (VAT - Out) -
Vat Payable 7,770,000.00
Income Tax Article 21 Payable -
Income Tax Article 23 Payable 50,000.00
Income Tax Article 25/29 Payable 63,953,500.00
Income Tax Article 4 (2) Payable 8,000,000.00
Retired Payable 454,500.00
Dividend Payable 72,000,000.00
Other Current Liabilities -
Rp 138,435,100.00
Net Cash Provided By Operating Activities Rp 113,850,006.32
CASH FLOWS FROM INVESTING ACTIVITIES :
Vehicles Rp 300,000,000.00
Net Cash Used In Investing Activities Rp 300,000,000.00
STATEMENT OF CASHFLOW
31/1/2013 through 31/12/2013
3 through 31/12/2013
3 through 31/12/2013
PT KEINAN FASHION
Jl. Raden Soleh No 3
TANGERANG
STATEMENT OF CASHFLOW
31/1/2013 through 31/12/2013
Adjustments:
Depreciation Expense Rp (211,500,000.00)
Marketable Securities Rp 46,818,000.00
Accounts Receivable Rp 44,530,000.00
Other Receivable Rp -
Merchandise Inventory Rp 177,655,000.00
Office Supplies Rp 1,120,000.00
Value Added Tax - In (VAT-In) Rp -
Prepaid Income Tax Art. 22 Rp -
Prepaid Income Tax Art. 23 Rp -
Prepaid Income Tax Art. 25 Rp 30,000,000.00
Prepaid Insurance Rp 4,000,000.00
Accounts Payable (104,825,000.00)
Expense Payable (945,900.00)
Electricity, Telephone & Water Payable (645,000.00)
Value Added Tax - Out (VAT - Out) -
Vat Payable 7,770,000.00
Income Tax Article 21 Payable -
Income Tax Article 23 Payable 50,000.00
Income Tax Article 25/29 Payable 63,953,500.00
Income Tax Article 4 (2) Payable 8,000,000.00
Retired Payable 454,500.00
Dividend Payable 72,000,000.00
Other Current Liabilities -
Rp 138,435,100.00
Net Cash Provided By Operating Activities Rp 113,850,006.32
CASH FLOWS FROM INVESTING ACTIVITIES :
Vehicles Rp 300,000,000.00
Net Cash Used In Investing Activities Rp 300,000,000.00
STATEMENT OF CASHFLOW
31/1/2013 through 31/12/2013
PT AMANDA COLLECTION
Clossing Journal
December 2013
Page :
31 Sales 2,130,500,000.00
Purchase Discount 67,625,950.00
Interest Revenue 41,595,000.00
Late Fees Collected 14,170,000.00
Freight Collected 20,925,000.00
Gain on Sales of Marketable Securities 3,969,000.00
Gain on Disposal of Fixed Assets 5,950,000.00
Dividend Revenue 5,000,000.00
Income Summary 2,289,734,950.00
4,659,469,900.00 4,659,469,900.00
PT AMANDA COLLECTION
Clossing Journal
December 2013
Page :
31 Sales 2,130,500,000.00
Purchase Discount 67,625,950.00
Interest Revenue 41,595,000.00
Late Fees Collected 14,170,000.00
Freight Collected 20,925,000.00
Gain on Sales of Marketable Securities 3,969,000.00
Gain on Disposal of Fixed Assets 5,950,000.00
Dividend Revenue 5,000,000.00
Income Summary 2,289,734,950.00
4,659,469,900.00 4,659,469,900.00
PT AMANDA COLLECTION
POST CLOSING TRIAL BALANCE
December 31, 2013
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Bank BNI 1,636,310,749.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 -
1-1130 Accounts Receivable 168,300,000.00 -
1-1140 Other Receivable 2,000,000.00 -
3,032,644,680.19 #NAME?
PT AMANDA COLLECTION
POST CLOSING TRIAL BALANCE
December 31, 2013
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Bank BNI 1,636,310,749.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 -
1-1130 Accounts Receivable 168,300,000.00 -
1-1140 Other Receivable 2,000,000.00 -
1-1150 Merchandise Inventory 238,755,930.23 -
1-1160 Office Supplies 1,280,000.00 -
1-1200 Value Added Tax - In (VAT-In) - -
1-1210 Prepaid Income Tax Art. 22 - -
1-1220 Prepaid Income Tax Art. 23 - -
1-1230 Prepaid Income Tax Art. 25 - -
1-1300 Prepaid Insurance 32,000,000.00 -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles - -
1-2120 Equipment 210,000,000.00 -
1-2210 Accum. Depreciation Fixed Assets - 261,000,000.00
2-1100 Accounts Payable - 119,800,000.00
2-1110 Expense Payable - 28,547,745.96
2-1120 Electricity, Telephone & Water Payable - 1,150,000.00
2-1130 Value Added Tax - Out (VAT - Out) - -
2-1131 Vat Payable - 14,585,000.00
2-1140 Income Tax Article 21 Payable - 491,400.00
2-1141 Income Tax Article 23 Payable - 50,000.00
2-1142 Income Tax Article 25/29 Payable - 63,953,500.00
2-1143 Income Tax Article 4 (2) Payable - 8,000,000.00
2-1150 Retired Payable - 5,454,000.00
2-1160 Dividend Payable - 72,000,000.00
2-1170 Other Current Liabilities - -
2-2100 Bank BNI Loan - #NAME?
3-1000 Common Stock - 1,000,000,000.00
3-2000 Retained Earnings - 1,165,537,208.28
3,032,644,680.19 #NAME?