PRAKTIK AKUNTANSI DASAR

AKUNTANS
LEMBAR KERJA II
I
PRAKTIK AKUNTANSI PERUSAHAAN PERUSAHA
DAGANG
Buku Besar, Neraca Saldo, Penyesuaian, dan Laporan Keuangan AN
PROGRAM STUDI S1- MANAJEMEN
NAMA
NIM
: Dandi kholik
: 66214141
DAGANG
Dosen Pengampu: Yanisa Zahra N.F. S.Tr.Ak., M.Ak

KELAS : MANAJEMEN 1E
PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

GENERAL LEDGER
             
Cash In Bank GENERAL LEDGER Account Number: 1-110
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 400.500.000    Rp. 400.500.000   
Dec-02  Pelunasan Piutang    Rp. 40.740.000    Rp. 441.240.000   
Dec-10  Pelunasan Piutang   Rp. 25.500.000     Rp. 466.740.000  
Dec-14  Pelunasan Piutang     Rp. 45.000.000   Rp. 511.740.000   
Dec-03 Pelunasan Utang dagang Rp. 49.000.000 Rp. 462.740.000
Dec-06 Pembayaran Gaji Rp. 25.500.000 Rp. 437.240.000
Dec-09 Pelunasan Utang dagang Rp. 32.500.000 Rp. 404.740.000
Dec-12 Pelunasan Pajak Rp. 40.100.000 Rp. 364.640.000
Pembayaran Angsuran utang bank
Dec-27 BCA Rp. 14.000.000 Rp. 350.640.000
Rp. 4.200.000 Rp. 346.440.000
Jumlah Rp. 346.440.000

 Petty Cash GENERAL LEDGER Account Number: 1-120

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 25.750.000    Rp. 25.750.000   
 Dec-06 Pembelian perlengkapan kantor      Rp. 3.150.000  Rp. 22.600.000   
Pembayaran rekening listrik, air dan
 Dec-10 telepon      Rp. 3.750.000   Rp. 18.850.000  
Dec-19  Pemeliharaan peralatan kantor      Rp. 2.700.000  Rp. 16.150.000   
Jumlah Rp. 16.150.000

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Accounts Receivable  GENERAL LEDGER Account Number: 1-130

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 112.500.000    Rp. 112.500.000   
Dec-02 Pelunasan piutang    Rp. 42.000.000  Rp. 70.500.000   
Dec-10  Pelunasan piutang    Rp. 25.500.000  Rp. 45.000.000   
Dec-14  Pelunasan piutang    Rp. 45.000.000   Rp. 0  
Penjualan produk TLV HD dan TLV
Dec-07 FULLHD Rp. 114.125.000 Rp. 114.125.000
Penjualan produk TLV HD dan TLV
Dec-11 FULLHD Rp. 166.375.000 Rp. 280.500.000
Penjualan produk TLV HD dan TLV
Dec-19 FULLHD Rp. 99.137.500 Rp. 379.637.500
Retur penjualan produk TLV HD dan
Dec-20 TLV FULLHD Rp. 33.962.500 Rp. 345.675.000
Jumlah Rp. 345.675.000

 Allowance of Doubtful Debt GENERAL LEDGER Account Number: 1-140

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 25.700.000    Rp. 25.700.000 
             
             
            Rp. 25.700.000 

Merchandise Inventory  GENERAL LEDGER Account Number: 1-150

Date Description Ref Debet Credit Balance

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

Debit Credit
Dec-01 Opening balance   Rp. 204.000.000    Rp. 204.000.000   
Penjualan produk TLV HD 752 dan
Dec-07  TLV FULLHD 784       Rp. 83.000.000  Rp. 121.000.000   
Penjualan produk TLV HD 752 dan
Dec-11  TLV FULLHD 784       Rp. 121.000.000   Rp. 0  
Penjualan produk TLV HD 752 dan
Dec-19  TLV FULLHD 784       Rp. 72.100.000    Rp. 72.100.000 
Pembelian Barang TLV HD 752 dan
Dec-07 TLV FULLHD 784  Rp. 102.900.000 Rp. 30.800.000
Pembelian Barang TLV HD 752 dan
Dec-13 TLV FULLHD 784  Rp. 56.600.000 Rp. 87.400.000
Pembelian Barang TLV HD 752 dan
Dec-21 TLV FULLHD 784  Rp. 92.600.000 Rp. 180.000.000
Retur Pembelian Barang TLV HD 752
Dec-14 dan TLV FULLHD 784  Rp. 24.700.000 Rp. 155.300.000
Retur Penjualan Barang TLV HD 752
Dec-20 dan TLV FULLHD 784  Rp. 24.700.000 Rp. 180.000.000
Jumlah Rp. 180.000.000

Office Supplies  GENERAL LEDGER Account Number: 1-160

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 32.600.000    Rp. 32.600.000   
             
             
          Rp. 32.600.000   

Prepaid Insurance  GENERAL LEDGER Account Number: 1-170

Date Description Ref Debet Credit Balance

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

Debit Credit
Dec-01 Opening balance   Rp. 110.500.000    Rp. 110.500.000   
             
             
          Rp. 110.500.000   

VAT In  GENERAL LEDGER Account Number: 1-191

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 0    Rp. 0   
Pembelian Barang TLV HD 752 dan
Dec-07  TLV FULLHD 784     Rp. 10.290.000    Rp. 10.290.000   
Pembelian Barang TLV HD 752 dan
Dec-13  TLV FULLHD 784     Rp. 5.660.000     Rp. 15.950.000  
Pembelian Barang TLV HD 752 dan
Dec-21 TLV FULLHD 784     Rp. 9.260.000    Rp. 25.210.000   
Retur Pembelian Barang TLV HD 752
Dec-14 dan TLV FULLHD 784  Rp. 2.470.000 Rp. 22.740.000
Jumlah Rp. 22.740.000

Prepaid Income Tax Article 25  GENERAL LEDGER Account Number: 1-192
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 27.350.000    Rp. 27.350.000   
             
             
          Rp. 27.350.000   

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

 Land GENERAL LEDGER Account Number: 1-310

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 900.000.000    Rp. 900.000.000   
             
             
          Rp. 900.000.000   

Buildings  GENERAL LEDGER Account Number: 1-320

Balance
Date Description Ref Debet Credit Debit Credit
Rp.
Dec-01 Opening balance   Rp. 1.200.000.000    1.200.000.000   
             
             
Rp.
          1.200.000.000   

Acc. Depreciation - Buildings  GENERAL LEDGER Account Number: 1-321

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 295.000.000    Rp. 295.000.000 
             
             
            Rp. 295.000.000 

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Equipment  GENERAL LEDGER Account Number: 1-330

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 450.000.000    Rp. 450.000.000   
             
             
          Rp. 450.000.000   

Acc. Depreciation -Equipment  GENERAL LEDGER Account Number: 1-331

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 276.562.500    Rp. 276.562.500 
             
             
            Rp. 276.562.500 

Account Payable  GENERAL LEDGER Account Number: 2-110

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 144.000.000    Rp. 144.000.000 
Dec-03  Pelunasan utang dagang    Rp. 49.000.000      Rp. 95.000.000 
Dec-09  Pelunasan utang dagang    RP. 32.500.000       Rp. 62.500.000
Pembelian Barang TLV HD 752 dan
Dec-07  TLV FULLHD 784       Rp. 113.190.000    Rp. 175.690.000 
Pembelian Barang TLV HD 752 dan
Dec-13 TLV FULLHD 784  Rp. 62.260.000 Rp. 237.950.000

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Pembelian Barang TLV HD 752 dan

Dec-21 TLV FULLHD 784  Rp. 101.860.000 Rp. 339.810.000
Retur Pembelian Barang TLV HD 752
Dec-14 dan TLV FULLHD 784  Rp. 27.170.000 Rp. 312.640.000
Jumlah Rp. 312.640.000

 Accrued Expense GENERAL LEDGER Account Number: 2-120

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 29.250.000    Rp. 29.250.000 
Dec-06  Pembayaran gaji yang terutang    Rp. 25.500.000       Rp. 3.750.000
Pembayaran rekening listrik, air dan
Dec-10  telepon     Rp. 3.750.000      Rp. 0
            Rp. 0 

VAT (Value Added Tax) Payable  GENERAL LEDGER Account Number: 2-130
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 35.000.000    Rp. 35.000.000 
Dec-12  Pelunasan Pajak    Rp. 35.000.000      Rp. 0 
             
            Rp. 0

VAT Out  GENERAL LEDGER Account Number: 2-140

Balance
Date Description Ref Debet Credit Debit Credit

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

Dec-01 Opening balance     Rp. 0     

Penjualan produk TLV HD 752 dan
Dec-07  TLV FULLHD 784       Rp. 10.375.000    Rp. 10.375.000 
Penjualan produk TLV HD 752 dan
Dec-11  TLV FULLHD 784       Rp. 15.125.000     Rp. 25.500.000
Penjualan produk TLV HD 752 dan
Dec-19  TLV FULLHD 784       Rp. 9.012.500     Rp. 34.512.500
Retur Penjualan produk TLV HD 752
Dec-20 dan TLV FULLHD 784  Rp. 3.087.500 Rp. 31.425.000
Jumlah Rp. 31.425.000

Income Tax Article 21 Payable  GENERAL LEDGER Account Number: 2-132

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 2.500.000    Rp. 2.500.000 
Dec-12  Pelunasan pajak    Rp. 2.500.000      Rp. 0 
             
            Rp. 0 

Income Tax Article 25/29 Payable GENERAL LEDGER Account Number: 2-134
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 2.600.000   Rp. 2.600.000
 Dec-12 Pelunasan pajak    Rp. 2.600.000      Rp. 0 
             
            Rp. 0 
             

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

             
BCA Bank Loan  GENERAL LEDGER Account Number: 2-210
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance      Rp. 550.000.000    Rp. 550.000.000
Pembayaran angsuran utang bank
Dec-27  BCA    Rp. 14.000.000      Rp. 536.000.000 
             
            Rp. 536.000.000 
             
 

           
 Stock Capital GENERAL LEDGER Account Number: 3-110
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 950.000.000    Rp. 950.000.000 
             
             
            Rp. 950.000.000 
             
             
Retained Earnings  GENERAL LEDGER Account Number: 3-130
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance     Rp. 923.710.000    Rp. 923.710.000 
             
             
            Rp. 923.710.000 
             

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

             
Sales  GENERAL LEDGER Account Number: 4-110
Balance
Date Description Ref Debet Credit Debit Credit
Rp.
Dec-01 Opening balance     Rp. 1.310.500.000    1.310.500.000 
Penjualan produk TLV HD 752 dan Rp.
Dec-07  TLV FULLHD 784       Rp. 103.750.000    1.414.250.000 
Penjualan produk TLV HD 752 dan  Rp.
Dec-11  TLV FULLHD 784       Rp. 151.250.000    1.565.500.000
Penjualan produk TLV HD 752 dan  Rp.
 Dec-19 TLV FULLHD 784       Rp. 90.125.000    1.655.625.000
Rp.
Jumlah 1.655.625.000
             
 

           
 Sales Discount GENERAL LEDGER Account Number: 4-120
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 32.150.000    Rp. 32.150.000   
 Dec-02 Pelunasan piutang    Rp. 1.260.000    Rp. 33.410.000   
             
          Rp. 33.410.000  
             
             
Sales Return and Allowance  GENERAL LEDGER Account Number: 4-130
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 0  Rp. 0     

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

 Dec-20 Retur Penjualan    Rp. 30.875.000  Rp. 30.875.000     

             
        Rp. 30.875.000     
             
             
 Cost of Goods Sold GENERAL LEDGER Account Number: 5-110
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 500.350.000    Rp. 500.350.000   
Penjualan produk TLV HD 752 dan
Dec-07  TLV FULLHD 784     Rp. 83.000.000     Rp. 583.350.000  
Penjualan produk TLV HD 752 dan
Dec-11  TLV FULLHD 784     Rp. 121.000.000     Rp. 704.350.000  
Penjualan produk TLV HD 752 dan
Dec-19  TLV FULLHD 784     Rp. 72.100.000     Rp. 776.450.000  
Retur Penjualan produk TLV HD 752
Dec-20 dan TLV FULLHD 784  Rp. 24.700.000 Rp. 751.750.000
Jumlah Rp. 751.750.000
 

           
             
Utilities Expense  GENERAL LEDGER Account Number: 6-110
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 35.200.000    Rp. 35.200.000   
             
             
          Rp. 35.200.000   
             
             

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Office Supplies Expense  GENERAL LEDGER Account Number: 6-120

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 10.500.000    Rp. 10.500.000   
             
             
          Rp. 10.500.000   
             
             
Doubtful Debts Expense  GENERAL LEDGER Account Number: 6-131
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 19.500.000    Rp. 19.500.000   
             
             
          Rp. 19.500.000   
             
 

           
Depreciation Expense  GENERAL LEDGER Account Number: 6-151
Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 106.562.500    Rp. 106.562.500   
             
             
          Rp. 106.562.500   
             
             
Others Operating Expense GENERAL LEDGER Account Number: 6-200

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PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 26.450.000    Rp. 26.450.000   
Pembelian keperluan perlengkapan
Dec-06  kantor    Rp. 3.150.000     Rp. 29.600.000  
Dec-19  Pemeliharaan peralatan kantor    Rp. 2.700.000     Rp. 32.300.000  
           Rp. 32.300.000  

Interest Expenses GENERAL LEDGER Account Number: 9-110

Balance
Date Description Ref Debet Credit Debit Credit
Dec-01 Opening balance   Rp. 11.450.000    Rp. 11.450.000   
Pembayaran angsuran utang Bank
Dec-  BCA    Rp. 4.200.000    Rp. 15.650.000   
             
          Rp. 15.650.000   

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PT. ELEKTRONIK JAYA INDO

TRIAL BALANCE
DESEMBER,31 2020
       
ACC. NO ACCOUNT TITLE DEBIT CREDIT
1-110 Cash in Bank Rp. 346.440.000
1-120 Petty Cash Rp. 16.150.000
1-130 Accounts Receivable Rp. 345.675.000
1-140 Allowance of Doubtful Debt Rp. 25.700.000
1-150 Merchandise Inventory Rp. 180.000.000
1-160 Office Supplies Rp. 32.600.000
1-170 Prepaid Insurance Rp. 110.500.000
1-190 VAT (Value Added Tax) Receivable
1-191 VAT (Value Added Tax) In Rp. 22.740.000
1-192 Prepaid Income Tax Article 25 Rp. 27.350.000
1-310 Land Rp. 900.000.000
1-320 Buildings Rp. 1.200.000.000
1-321 Acc. Depreciation - Buildings Rp. 295.000.000
1-330 Equipment Rp. 450.000.000
1-331 Acc. Depreciation -Equipment Rp. 276.562.500
2-110 Account Payable Rp. 312.640.000
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-140 VAT (Value Added Tax) Out Rp. 31.425.000
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable
2-210 BCA Bank Loan Rp. 536.000.000
3-110 Stock Capital Rp. 950.000.000

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3-130 Retained Earnings Rp. 923.710.000

4-110 Sales Rp. 1.655.625.000
4-120 Sales Discount Rp. 33.410.000
4-130 Sales Return and Allowance Rp. 30.875.000
5-110 Cost of Goods Sold Rp. 751.750.000
6-110 Utilities Expense Rp. 35.200.000
6-120 Office Supplies Expense Rp. 10.500.000
6-131 Doubtful Debts Expense Rp. 19.500.000
6-151 Depreciation Expense Rp. 106.562.500
6-160 Insurance Expense Rp. 45.500.000
6-180 Wages and Salaries Expense Rp. 274.300.000
6-190 Advertising Expense Rp. 35.155.000
6-200 Others Operating Expense Rp. 32.300.000
8-110 Interest Income Rp. 18.300.000
8-140 Freights Collected Rp. 10.650.000
9-110 Interest Expenses Rp. 15.650.000
9-120 Bank Service Charges Rp. 8.955.000
9-140 Income Tax Article 4(2) Expense Rp. 4.500.000
Total Rp5.035.612.500 Rp5.035.612.500

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Bukti Memorial
         
From : Bagian keuangan dan akuntansi     No memo : M-12/20
To : Accounting Clerks       Tanggal : 31 Dec 20
         
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1. Penyusutan aktiva tetap berdasarkan perhitungan Bag. Keuangan
Building Rp 5.000.000
Equipment Rp 4.687.500
2. Listrik, air , dan Telepon (Utilities expenses) Desember akan dibayar Januari 2021 Rp 3.975.000
3. Prepaid Insurance yang telah habis masa berlakunya pada Desember 2020 Rp 6.500.000
4. Laporan stock opname menunjukkan office supplies yang masih tersisa Rp 15.555.000
5. Taksiran Piutang dagang tak tertagih sebesar 1% dari saldo penjualan per 31 Des 2020  
6. Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua akun        
tersebut ditutup dan saldonya dipindahkan ke VAT receivble/payable  
7. Uang Muka PPH pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Januari 2021 Rp 3.200.000
8. Hasil rekonsiliasi bank, Bank BCA yang telah dibuat (saldo perbank telah benar, yaitu  
Rp. 348.668.000  
Interest income Rp 3.450.000
Potongan PPh 4(2) (Income Tax Article 4(2) (Expense) Rp 870.000
Bank Service Charge Rp 352.000
9. Gaji bulan Desember yang akan dibayar Januari 2021 :  
Wages & Salaries Expense Rp 28.050.000
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable) Rp 3.450.000
Gaji yang masih harus dibayar (Accrued Expenses) Rp 24.600.000
10. Buatlah Junal (penutup) untuk menutup akun-akun nominal  
         
Kabag. Keuangan,       Dibukukan oleh,
         
         

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PT. ELEKTRONIK JAYA INDO

GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2020
(in Rp.)

DATE DOC. NO DESCRIPTION POST. REF DEBIT CREDIT

 Beban penyusutan
 Dec-31 gedung   300.000.000     

     Akm. Penyusutan gedung     300.000.000   

Beban penyusutan 225.000.00
 Dec-31 peralatan    0    
Akm. Penyusutan
    peralatan      225.000.000  

           

           

             

             

             

             

             

             

             

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    TOTAL      

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RECAPITULATION

DEBIT CREDIT

Acc. No Amount Acc. No Ammount

       

       

       

       

       

       

       

       

       

       

       

       

TOTAL   TOTAL  

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PT. ELEKTRONIK JAYA INDO

BANK RECONSILIATION - BANK BCA
December, 31 2020
(in Rp.)
     
Cash balance per bank statement   Rp. 348.668.000
     
Cash bank per books   Rp. 346.440.000
Add: Interest Income   Rp. 3.450.000 
Less:    
 Income tax article 4 (2) expense   Rp. 870.000
 Bank service changes   Rp. 352.000
Adjusted cash balance per books   Rp. 348.668.000 
     
     

    Date   Signature
   
Prepared
by :  
         

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

PT. ELEKTRONIK JAYA INDO

INCOME STATEMENT
For the Year Ended December , 31 2020
(in Rp.)

REVENUES   Rp. 1.655.625.000

Sales Discount  Rp. 33.410.000  
Sales Return and Allowance Rp. 30.875.000  
     
GROSS PROFIT   Rp. 1.591.340.000 
     
LESS ; COST OF GOODS SALES Rp. 751.750.000  
NET SALES   Rp. 839.590.000 
OPERATING EXPENSE    
Utilities Expense Rp. 35.200.000  
Office Supplies Expense Rp. 10.500.000  
Doubtful Debts Expense Rp. 19.500.000  
Depreciation Expense Rp. 106.562.500  
Insurance Expense Rp. 45.500.000  
Wages and Salaries Expense Rp. 274.300.000  
Advertising Expense Rp. 35.155.000  
Others Operating Expense Rp. 32.300.000  
TOTAL OPERATING EXPENSE Rp. 559.017.500   
OPERATING PROFIT   Rp. 280.572.500 
OTHER REVENUES / GAINS    
Interest Income Rp. 18.300.000
Freights Collected Rp. 10.650.000
TOTAL OTHER REVENUES / GAINS   Rp. 28.950.000 
GAINS INCOME   Rp. 309.522.500 
OTHER EXPENSES/LOSSES    

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

Interest Expenses Rp. 15.650.000  

Bank Service Charges Rp. 8.955.000  
Income Tax Article 4(2) Expense Rp. 4.500.000  
TOTAL OTHER EXPENSES/LOSSES Rp. 29.105.000   
NET INCOME   Rp. 280.417.500 
     

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

PT. ELEKTRONIK JAYA INDO

RETAINED EARNINGS STATEMENT
For the Year Ended December, 31 2020     Date   Signature
(in Rp.)    
 Retained 1 Des 2020 Rp. 923.710.000 Prepared by :  
INCREASE :             
Net Income  Rp. 280.417.500 
   
Retained Earning 31 Des 2020  Rp. 1.204.127.500 

Universitas Adhirajasa Reswara Sanjaya

 PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

PT. ELETRONIK JAYA INDO

FINANCIAL POSITION STATEMENT
Per December, 31 2020
(in Rp.)
ASSET     LIABILITIES  
CURRENT ASSET     CURRENT LIABILITIES  
Cash in Bank Rp. 346.440.000   Account Payable Rp. 312.640.000
Petty Cash Rp. 16.150.000   Accrued Expense
Accounts Receivable Rp. 345.675.000   VAT (Value Added Tax) Payable
Allowance of Doubtful Debt Rp. 25.700.000 VAT (Value Added Tax) Out Rp. 31.425.000
Merchandise Inventory Rp. 180.000.000   Income Tax Article 21 Payable
Office Supplies Rp. 17.045.000   Income Tax Article 23 Payable
Prepaid Insurance Rp. 104.000.000   Income Tax Article 25/29 Payable
VAT (Value Added Tax) Receivable    
VAT (Value Added Tax) In Rp. 22.740.000    
Prepaid Income Tax Article 25 Rp. 27.350.000    
TOTAL CURRENT ASSET Rp. 1.059.400.000    TOTAL CURRENT LIABILITIES Rp. 344.065.000 
FIXED ASSETS     LONG TERM LIABILITY  
Land Rp. 900.000.000 BCA Bank Loan Rp. 536.000.000
Buildings Rp. 1.200.000.000 TOTAL LIABILITY Rp. 880.065.000 
Acc. Depreciation - Buildings Rp. 300.000.000    
Equipment Rp. 450.000.000 OWNER'S EQUITY  
Acc. Depreciation - Equipment Rp. 225.000.000 Stock Capital Rp. 950.000.000
      Retained Earnings Rp. 1.204.127.500 
TOTAL FIX ASSETS Rp. 2.025.000.000   TOTAL OWNER'S EQUITY Rp. 2.154.127.500 
TOTAL ASSET Rp. 3.084.400.000    TOTAL LIABILITIES & OWNER'S EQUITY  Rp. 3.034.192.500

    Date   Signature

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

   
Prepared by :  
         

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

PT. ELEKTRONIK JAYA INDO

GENERAL JOURNAL – CLOSING ENTRIES
Per December, 31 2020
(in Rp.)

Page: GJ 01
DATE DOC. NO DESCRIPTION POST REF DEBIT CREDIT
1 31-12-20    Sales    Rp. 1.655.625.000  
2     Interest Income   Rp. 18.300.000  
3     Freights Collected   Rp. 10.650.000  
4     Income Summary       Rp. 1.684.575.000
5      
6          
 31-12-
7 20   Cost of Goods Sold   Rp. 751.750.000  
8     Utilities Expense   Rp. 35.200.000  
9     Office Supplies Expense   Rp. 10.500.000  
10     Doubtful Debts Expense   Rp. 19.500.000  
11     Depreciation Expense   Rp. 106.562.500  
12     Insurance Expense   Rp. 45.500.000  
Wages and Salaries
13     Expense   Rp. 274.300.000  
14     Advertising Expense   Rp. 35.155.000  
15     Others Operating Expense   Rp. 32.300.000  
16     Sales Discount    Rp. 33.410.000  
 Sales Return and
17     Allowance   Rp. 30.875.000  
18     Interest Expenses Rp. 15.650.000  
19     Bank Service Charges Rp. 8.955.000  
Income Tax Article 4(2)
20     Expense Rp. 4.500.000  

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

21      Income Summary     Rp. 1.404.157.500 

 31-12-
22 20   Income Summary    Rp. 280.417.500   
23      Stock Capital     Rp. 280.417.500 
24            
25            
26            
27            
28     TOTAL   Rp. 3.369.150.000   Rp. 3.369.150.000

RECAPITULATION
    Date Signature DEBIT CREDIT
    Acc. No Amount Acc. No Ammount
Rp.
Prepared by :    4-110 1.655.625.000    
         8-110 Rp. 18.300.000    
 8-140 Rp. 10.650.000    
 Rp.
    3-140  1.684.575.000
5-110 Rp. 751.750.000    
6-110 Rp. 35.200.000    
6-120 Rp. 10.500.000    
6-131 Rp. 19.500.000    
6-151 Rp. 106.562.500    
6-160 Rp. 45.500.000    
6-180 Rp. 274.300.000    
6-190 Rp. 35.155.000    
6-200 Rp. 32.300.000
4-120 Rp. 33.410.000

Universitas Adhirajasa Reswara Sanjaya

PRAKTIK AKUNTANSI PERUSAHAAN DAGANG

4-130 Rp. 30.875.000

9-110 Rp. 15.650.000
9-120 Rp. 8.955.000
9-140 Rp. 4.500.000
Rp.
3-140 1.404.157.500 
3-140 Rp. 280.417.500 
Rp.
3-110 280.417.500 
Rp. Rp.
TOTAL 3.369.150.000  TOTAL 3.369.150.000 

Universitas Adhirajasa Reswara Sanjaya