Jawab Siklus PT Kesatuan

PT.
Kesatuan
Jurnal Umum
Tanggal Ref Keterangan Debet Kredit
02-Dec-14 117 Persediaan barang dagang (Merchandise Inventory) 20,000,000

02-Dec-14 116 PPN Masukan (VAT In) 2,000,000
02-Dec-14 212 Utang dagang (Account Payable) 22,000,000
02-Dec-14 117 Persediaan barang dagang (Merchandise Inventory) 50,000
02-Dec-14 111 Kas (Cash) 50,000
03-Dec-14 112 Bank (Bank) 13,200,000

03-Dec-14 411 Penjualan (Sales) 12,000,000
03-Dec-14 215 PPN Keluaran (VAT Out) 1,200,000
03-Dec-14 611 Harga Pokok Penjualan (Cost of goods sold) 6,000,000
04-Dec-14 412 Retur Penj. & Peng. Harga (Sales Return & All.) 2,000,000
04-Dec-14 215 PPN Keluaran (VAT Out) 200,000
04-Dec-14 111 Kas (Cash) 2,200,000

05-Dec-14 116 PPN Masukan (VAT In) 125,000
07-Dec-14 112 Bank (Bank) 25,000,000

07-Dec-14 114 Piutang dagang (Account Receivable) 25,000,000

09-Dec-14 112 Bank (Bank) 28,000,000

10-Dec-14 617 Beban angkut penjualan (Freight Out) 75,000
10-Dec-14 411 Penjualan (Sales) 3,000,000
10-Dec-14 216 Kas (Cash) 75,000

10-Dec-14 112 Bank (Bank) 20,212,500

11-Dec-14 211 Wesel bayar (notes payable) 18,000,000
16-Dec-14 113 Wesel tagih (Notes Receivable) 4,000,000

16-Dec-14 111 Kas (Cash) 4,000,000
PT. Kesatuan
Jurnal Umum

19-Dec-14 112 Bank (Bank) 3,267,000
19-Dec-14 413 Diskon penjualan (Sales Discount) 30,000

20-Dec-14 617 Utang dagang (Account Payable) 50,000
23-Dec-14 118 Perlengkapan (Supplies) 800,000

23-Dec-14 111 Kas (Cash) 800,000
25-Dec-14 313 Dividen (Dividend) 5,000,000

25-Dec-14 111 Kas (Cash) 5,000,000.00
28-Dec-14 612 Beban gaji (Salaries Expense) 1,000,000

28-Dec-14 111 Kas (Cash) 1,000,000
Total 161,425,000 161,425,000
PT. Kesatuan
Buku Besar
Kas 111
Tanggal Keterangan Ref Db Cr Saldo
01-Dec-14 Saldo awal 23,360,000
02-Dec-14 Jurnal umum - 50,000 23,310,000
04-Dec-14 Jurnal umum 2,200,000 21,110,000
10-Dec-14 Jurnal umum 75,000 21,035,000
16-Dec-14 Jurnal umum 4,000,000 17,035,000
23-Dec-14 Jurnal umum 800,000 16,235,000
25-Dec-14 Jurnal umum 5,000,000 11,235,000
28-Dec-14 Jurnal umum 1,000,000 10,235,000
Bank (Bank) 112

01-Dec-14 Saldo awal 117,000,000
03-Dec-14 Jurnal umum 13,200,000 130,200,000
07-Dec-14 Jurnal umum 25,000,000 155,200,000
09-Dec-14 Jurnal umum 28,000,000 127,200,000
10-Dec-14 Jurnal umum 20,212,500 106,987,500
19-Dec-14 Jurnal umum 3,267,000 110,254,500
Wesel tagih (Notes Receivable) 113

16-Dec-14 Jurnal umum 4,000,000 4,000,000
Piutang dagang (Account Receivable) 114

01-Dec-14 Saldo awal 57,000,000
07-Dec-14 Jurnal Umum 25,000,000 32,000,000
10-Dec-14 Jurnal Umum 3,300,000 35,300,000
19-Dec-14 Jurnal Umum 3,300,000 32,000,000
Piutang bunga (Interest Receivable) 115

31-Dec-14 AJP 5,000 5,000
01-Jan-15 Jurnal Balik 5,000 -
PPN Masukan (VAT In) 116

01-Dec-14 Saldo awal 11,600,000
02-Dec-14 Jurnal Umum 2,000,000 13,600,000
05-Dec-14 Jurnal Umum 125,000 13,475,000
10-Dec-12 Jurnal Umum 37,500 13,437,500
20-Dec-14 Jurnal Umum 450,000 13,887,500
Persediaan barang dagang (Merchandise Inventory) 117

01-Dec-14 Saldo awal 18,000,000
02-Dec-14 Jurnal Umum 20,000,000 38,000,000
03-Dec-14 Jurnal Umum 50,000 38,050,000
04-Dec-14 Jurnal Umum 6,000,000 32,050,000
05-Dec-14 Jurnal Umum 1,000,000 33,050,000
09-Dec-14 Jurnal Umum 1,250,000 31,800,000
10-Dec-14 Jurnal Umum 1,500,000 30,300,000
10-Dec-14 Jurnal Umum 375,000 29,925,000
20-Dec-14 Jurnal Umum 4,500,000 34,425,000
20-Dec-14 Jurnal Umum 50,000 34,475,000
Perlengkapan (Supplies) 118

01-Dec-14 Saldo awal 600,000.00
23-Dec-14 Jurnal Umum 800,000 1,400,000.00
31-Dec-14 AJP 900,000 500,000.00
Asuransi dibayar di muka (Prepaid Insurance) 119
01-Dec-14 Saldo awal 2,400,000.00
31-Dec-14 AJP 2,000,000 400,000.00
Peralatan (Equipment) 121

01-Dec-14 Saldo awal 20,000,000.00
-
Akumulasi penyusutan peralatan (Accumulated Depreciation – Equipment) 122

01-Dec-14 Saldo awal 4,000,000
31-Dec-14 AJP - 1,000,000 5,000,000
Gedung (Building) 123

01-Dec-14 Saldo awal 200,000,000
Akumulasi penyusutan gedung (Accumulated Depreciation – Building) 124

01-Dec-14 Saldo awal 80,000,000
31-Dec-14 AJP - 20,000,000 100,000,000
Tanah (Land) 125

01-Dec-14 Saldo awal 60,000,000
Wesel bayar (notes payable) 212

11-Dec-14 Jurnal Umum 18,000,000 18,000,000
Utang dagang (Account Payable) 212

01-Dec-14 Saldo awal 54,000,000
02-Dec-14 Jurnal Umum 22,000,000 76,000,000
05-Dec-14 Jurnal Umum 1,375,000 74,625,000
09-Dec-14 Jurnal Umum 28,000,000 46,625,000
10-Dec-14 Jurnal Umum 20,625,000 26,000,000
12-Nov-14 Jurnal Umum 18,000,000 8,000,000
20-Dec-14 Jurnal Umum 4,950,000 12,950,000
20-Dec-14 Jurnal Umum 50,000 13,000,000
Utang gaji (Salaries Payable) 213

31-Dec-14 AJP 900,000 900,000
Utang Bunga 214

31-Dec-14 AJP 40,000 40,000
PPN Keluaran (VAT Out) 215

01-Dec-14 Saldo awal 22,558,000
03-Dec-14 Jurnal Umum 1,200,000 23,758,000
04-Dec-14 Jurnal Umum 200,000 23,558,000
10-Dec-14 Jurnal Umum 300,000 23,858,000
19-Dec-14 Jurnal Umum 3,000 23,855,000
Pendapatan Sewa Diterima Dimuka (Unearned Rent) 216

31-Dec-14 AJP 2,400,000 - 1,200,000
Modal Saham Biasa (Share Capital – Ordinary) 311

01-Dec-14 Saldo awal 200,000,000
Laba ditahan (Retained Earning) 312

01-Dec-14 Saldo awal 52,468,000
31-Dec-14 JP 79,294,000 131,762,000.00
31-Dec-14 JP 8,000,000 123,762,000.00
Dividen (Dividend) 313

25-Dec-14 Jurnal Umum 5,000,000 8,000,000
3112/2014 Jurnal penutup 8,000,000 -
Ikhtisar laba rugi (Income Summary) 314

01-Dec-14 Saldo awal -
31-Dec-14 Jurnal Penutup 248,405,000 248,405,000.00
31-Dec-14 Jurnal Penutup 169,111,000 79,294,000.00
31-Dec-14 Jurnal Penutup 79,294,000 -
Penjualan (Sales) 411

01-Dec-14 Saldo awal 231,000,000
03-Dec-14 Jurnal Umum 12,000,000 243,000,000
10-Dec-14 Jurnal Umum 3,000,000 246,000,000
Retur Penjualan dan Pengurangan Harga (Sales Return and
Allowances) 412
04-Dec-14 Jurnal Umum 2,000,000 5,900,000
31-Dec-14 Jurnal penutup 5,900,000 -
Diskon penjualan (Sales Discount) 413

19-Dec-14 Jurnal Umum 30,000 1,550,000
Pendapatan bunga (Interest Revenue) 414

31-Dec-14 AJP - 5,000 5,000
31-Dec-14 Jurnal Penutup 5,000 -
01-Jan-15 Jurnal balik 5,000 (5,000)
Pendapatan sewa (Rent Revenue) 415

31-Dec-14 AJP 2,400,000 2,400,000.00
Harga Pokok Penjualan (Cost of goods sold) 611

01-Dec-14 Saldo awal 113,550,000
03-Dec-14 Jurnal Umum 6,000,000 119,550,000
04-Dec-14 Jurnal Umum 1,000,000 118,550,000
10-Dec-14 Jurnal Umum 1,500,000 120,050,000
Beban gaji (Salaries Expense) 611
01-Dec-14 Saldo awal 15,000,000
28-Dec-14 Jurnal Umum 1,000,000 16,000,000
31-Dec-14 AJP 900,000 16,900,000
01-Jan-15 Jurnal Balik 900,000 (900,000)
Beban penyusutan peralatan (Depreciation Expense – Equipment) 614

31-Dec-14 AJP 1,000,000 1,000,000
Beban penyusutan gedung (Depreciation Expense – building) 615

31-Dec-14 AJP 20,000,000 20,000,000
Beban perlengkapan (Supplies Expense) 616

01-Dec-14 Saldo awal -
31-Dec-14 AJP 900,000 900,000
Beban Asuransi (insurance expense) 616

31-Dec-14 AJP 2,000,000 2,000,000
Beban angkut penjualan (freight out) 617

01-Dec-14 Saldo awal 696,000
31-Dec-14 Jurnal Umum 75,000 771,000
Beban bunga (interest expense) 619

31-Dec-14 AJP 40000 40,000
01-Jan-15 Jurnal Balik 40,000 (40,000)
PT. Kesatuan
Jurnal Penyesuaian

31-Dec-14 611 Beban gaji (salaries expense) 900,000
31-Dec-11 212 Utang gaji (salaries payable) 900,000
31-Dec-14 115 Piutang bunga (Interest Receivable) 5,000

31-Dec-11 414 Pendapatan bunga (Interest Revenue) 5,000
31-Dec-14 616 Beban asuransi (Insurance Expense) 2,000,000

119 Asuransi dibayar di muka (Prepaid Insurance) 2,000,000
31-Dec-14 615 Beban perlengkapan (Supplies Expense) 900,000

31-Dec-11 118 Perlengkapan (Supplies) 900,000
31-Dec-14 613 Beban peny. peralatan (Depr. Expense – Equipment) 1,000,000

31-Dec-11 122 Akumulasi peny. peralatan (Acc. Depr. – Equipment) 1,000,000
31-Dec-14 614 Beban penyusutan gedung (Depreciation Expense – building) 20,000,000

31-Dec-11 124 Akumulasi peny. gedung (Accumulated Depr. – Building) 20,000,000
31-Dec-14 115 Beban bunga (interest expense) 40,000

31-Dec-11 414 Utang bunga (interest payable) 40,000
31-Dec-14 216 Pendapatan Sewa Diterima Dimuka (Unearned Rent) 2,400,000

31-Dec-11 415 Pendapatan sewa (Rent Revenue) 2,400,000
Total 27,245,000 27,245,000
PT. Kesatuan
Neraca Lajur
31-Dec-14
Neraca Saldo Penyesuaian NS. Disesuaikan Laba Rugi Neraca

Kode Keterangan
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
111 Kas (Cash) 10,235,000 - - - 10,235,000 - - - 10,235,000 -
112 Bank (Bank) 110,254,500 - - - 110,254,500 - - - 110,254,500 -
113 Wesel tagih (Notes Receivable) 4,000,000 - - - 4,000,000 - - - 4,000,000 -
114 Piutang dagang (Account Receivable) 32,000,000 - - - 32,000,000 - - - 32,000,000 -
115 Piutang bunga (Interest Receivable) - - 5,000 - 5,000 - - - 5,000 -
116 PPN Masukan (VAT In) 13,887,500 - - - 13,887,500 - - - 13,887,500 -
117 Persediaan barang dagang (Merchandise Inventory) 34,475,000 - - - 34,475,000 - - - 34,475,000 -
118 Perlengkapan (Supplies) 1,400,000 - - 900,000 500,000 - - - 500,000 -
119 Asuransi dibayar di muka (Prepaid Insurance) 2,400,000 - - 2,000,000 400,000 - - - 400,000 -
121 Peralatan (Equipment) 20,000,000 - - - 20,000,000 - - - 20,000,000 -
122 Akumulasi peny. peralatan (Acc. Depr. – Equipment) - 4,000,000 - 1,000,000 - 5,000,000 - - - 5,000,000
123 Gedung (Building) 200,000,000 - - - 200,000,000 - - - 200,000,000 -
124 Akumulasi peny. gedung (Acc. Depreciation – Building) - 80,000,000 - 20,000,000 - 100,000,000 - - - 100,000,000
125 Tanah (Land) 60,000,000 - - - 60,000,000 - - - 60,000,000 -
211 Wesel bayar (notes payable) 18,000,000 - - 18,000,000 18,000,000
212 Utang dagang (Account Payable) - 13,000,000 - - - 13,000,000 - - - 13,000,000
213 Utang gaji (Salaries Payable) - - - 900,000 - 900,000 - - - 900,000
214 Utang bunga (interest payable) - - - 40,000 - 40,000 40,000
215 PPN Keluaran (VAT Out) - 23,855,000 - - - 23,855,000 - - - 23,855,000
216 Pendapatan Sewa diterima dimuka (unearned rent) 3,600,000 2,400,000 - 1,200,000 1,200,000
311 Modal Saham Biasa (Share Capital – Ordinary) - 200,000,000 - - - 200,000,000 - - - 200,000,000
312 Laba ditahan (Retained Earning) - 52,468,000 - - - 52,468,000 - - - 52,468,000
313 Dividen (Dividend) 8,000,000 - - - 8,000,000 - - - 8,000,000 -
411 Penjualan (Sales) - 246,000,000 - - - 246,000,000 - 246,000,000 - -
412 Retur Penj. & Peng. Harga (Sales Return & Allowances) 5,900,000 - - - 5,900,000 - 5,900,000 - - -
413 Diskon penjualan (Sales Discount) 1,550,000 - - - 1,550,000 - 1,550,000 - - -
414 Pendapatan bunga (Interest Revenue) - - - 5,000 - 5,000 - 5,000 - -
415 Pendapatan sewa (Rent Revenue) - - 2,400,000 2,400,000 2,400,000
611 Harga Pokok Penjualan (Cost of goods sold) 120,050,000 - - - 120,050,000 - 120,050,000 - - -
612 Beban gaji (Salaries Expense) 16,000,000 - 900,000 - 16,900,000 - 16,900,000 - - -
613 Beban penyusutan peralatan (Depr. Expense – Equipment) - - 1,000,000 - 1,000,000 - 1,000,000 - - -
614 Beban penyusutan gedung (Depr. Expense – building) - - 20,000,000 - 20,000,000 - 20,000,000 - - -
615 Beban perlengkapan (Supplies Expense) - - 900,000 - 900,000 - 900,000 - - -
616 Beban asuransi (Insurance Expense) - - 2,000,000 2,000,000 - 2,000,000 - - -
617 Beban angkut penjualan (Freight Out) 771,000 771,000 771,000
618 Beban bunga (interest expense) - - 40,000 - 40,000 - 40,000 - - -
- - - - - -
- - - - - -
640,923,000 640,923,000 27,245,000 27,245,000 662,868,000 662,868,000 169,111,000 248,405,000 493,757,000 414,463,000
Laba bersih 79,294,000 - - 79,294,000
248,405,000 248,405,000 493,757,000 493,757,000
PT. Kesatuan
Laporan Laba Rugi
Untuk periode yang berakhir 31 Desember 2014
Pendapatan
Penjualan 246,000,000
Retur Penjualan dan Pengurangan Harga 5,900,000
Diskon Penjualan 1,550,000
Jumlah retur dan diskon penjualan (7,450,000)
Penjualan bersih 238,550,000
Harga Pokok Penjualan (120,050,000)

Laba kotor 118,500,000
Beban operasi
Beban gaji 16,900,000
Beban penyusutan peralatan 1,000,000
Beban penyusutan gedung 20,000,000
Beban perlengkapan 900,000
Beban asuransi 2,000,000
Beban angkut penjualan 771,000
Jumlah beban operasi (41,571,000)
Laba operasi 76,929,000
Pendapatan dan Beban Lain-lain :

Pendapatan Bunga 5,000
Pendapatan Sewa 2,400,000
2,405,000
Beban Bunga (40,000)

Laba Bersih 79,294,000
PT. Kesatuan
Laporan Perubahan Laba Ditahan
Untuk periode yang berakhir 31 Desember 2014
Laba Ditahan 52,468,000

Laba Bersih 79,294,000
131,762,000
Deviden 8,000,000
PT. Kesatuan
Neraca
Per 31 Desember 2014
Aset
Aset Lancar
Kas 10,235,000
Bank 110,254,500
Wesel Tagih 4,000,000
Piutang Dagang 32,000,000
Piutang Bunga 5,000
PPN Masukan 13,887,500
Persediaan Barang Dagang 34,475,000
Perlengkapan 500,000
Asuransi Dibayar Dimuka 400,000
Jumlah Aset Lancar 205,757,000
Aset Tetap
Peralatan 20,000,000
Akumulasi Penyusutan Peralatan (5,000,000)
Gedung 200,000,000
Akumulasi Penyusutan Gedung (100,000,000)
Tanah 60,000,000
Jumlah Aset Tetap 175,000,000
Jumlah Aset 380,757,000
Liabilitas dan Ekuitas

Liabilitas Lancar
Wesel Bayar 18,000,000
Utang Dagang 13,000,000
Utang Gaji 900,000
Utang bunga 40,000
PPN Keluaran 23,855,000
Pendapatan Sewa diterima dimuka 1,200,000
Jumlah Liabilitas Lancar 56,995,000
Modal Saham Biasa 200,000,000

323,762,000
380,757,000
PT. Kesatuan
Jurnal Penutup

31-Dec-14 411 Penjualan (sales) 246,000,000
31-Dec-11 414 Pendapatan Bunga (interest revenue) 5,000
216 Pendapatan Sewa (rent revenue) 2,400,000
31-Dec-11 314 Ikhtisar Laba Rugi (income summary) 248,405,000

Retur Penjualan dan Pengurangan Harga (Sales Return and
31-Dec-11 412 5,900,000
Allowances)
31-Dec-11 413 Diskon penjualan (Sales Discount) 1,550,000
31-Dec-11 612 Beban gaji (Salaries Expense) 16,900,000
31-Dec-11 614 Beban penyusutan peralatan (Depreciation Expense – Equipment) 1,000,000
31-Dec-11 615 Beban penyusutan gedung (Depreciation Expense – building) 20,000,000
31-Dec-11 616 Beban perlengkapan (Supplies Expense) 900,000
31-Dec-11 617 Beban asuransi (Insurance Expense) 2,000,000
618 Beban angkut penjualan (Freight Out) 771,000
619 Beban bunga (interest expense) 40,000

31-Dec-11 312 Laba Ditahan (retained earning) 79,294,000
31-Dec-14 312 Laba Ditahan (retained earning) 8,000,000

31-Dec-11 313 Dividen (dividend) 8,000,000
504,810,000 504,810,000
PT. Kesatuan
Jurnal Balik

1-Jan-15 212 Utang gaji (salaries payable) 900,000
1-Jan-12 611 Beban gaji (salaries expense) 900,000
1-Jan-15 414 Pendapatan bunga (Interest Revenue) 5,000

1-Jan-12 115 Piutang bunga (Interest Receivable) 5,000
1-Jan-15 414 Utang bunga (interest payable) 40,000

1-Jan-12 618 Beban bunga (interest expense) 40,000
945,000 945,000

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Tanggal Ref Keterangan Debet Kredit

02-Dec-14 117 Persediaan barang dagang (Merchandise Inventory) 20,000,000

03-Dec-14 112 Bank (Bank) 13,200,000

05-Dec-14 212 Utang dagang (Account Payable) 1,375,000

07-Dec-14 112 Bank (Bank) 25,000,000

09-Dec-14 212 Utang dagang (Account Payable) 28,000,000

10-Dec-14 114 Piutang dagang (Account Receivable) 3,300,000

10-Dec-14 212 Utang dagang (Account Payable) 20,625,000

11-Dec-14 611 Utang dagang (Account Payable) 18,000,000

16-Dec-14 113 Wesel tagih (Notes Receivable) 4,000,000

Tanggal Ref Keterangan Debet Kredit

20-Dec-14 117 Persediaan barang dagang (Merchandise Inventory) 4,500,000

23-Dec-14 118 Perlengkapan (Supplies) 800,000

25-Dec-14 313 Dividen (Dividend) 5,000,000

28-Dec-14 612 Beban gaji (Salaries Expense) 1,000,000

Bank (Bank) 112

Wesel tagih (Notes Receivable) 113

Piutang dagang (Account Receivable) 114

Piutang bunga (Interest Receivable) 115

PPN Masukan (VAT In) 116

Persediaan barang dagang (Merchandise Inventory) 117

Perlengkapan (Supplies) 118

Peralatan (Equipment) 121

Akumulasi penyusutan peralatan (Accumulated Depreciation – Equipment) 122

Gedung (Building) 123

Akumulasi penyusutan gedung (Accumulated Depreciation – Building) 124

Tanah (Land) 125

Wesel bayar (notes payable) 212

Utang dagang (Account Payable) 212

Utang gaji (Salaries Payable) 213

Utang Bunga 214

PPN Keluaran (VAT Out) 215

Pendapatan Sewa Diterima Dimuka (Unearned Rent) 216

Modal Saham Biasa (Share Capital – Ordinary) 311

Laba ditahan (Retained Earning) 312

Dividen (Dividend) 313

Ikhtisar laba rugi (Income Summary) 314

Penjualan (Sales) 411

Diskon penjualan (Sales Discount) 413

Pendapatan bunga (Interest Revenue) 414

Pendapatan sewa (Rent Revenue) 415

Harga Pokok Penjualan (Cost of goods sold) 611

Beban penyusutan peralatan (Depreciation Expense – Equipment) 614

Beban penyusutan gedung (Depreciation Expense – building) 615

Beban perlengkapan (Supplies Expense) 616

Beban Asuransi (insurance expense) 616

Beban angkut penjualan (freight out) 617

Beban bunga (interest expense) 619

Tanggal Ref Keterangan Debet Kredit

31-Dec-14 115 Piutang bunga (Interest Receivable) 5,000

31-Dec-14 616 Beban asuransi (Insurance Expense) 2,000,000

31-Dec-14 615 Beban perlengkapan (Supplies Expense) 900,000

31-Dec-14 613 Beban peny. peralatan (Depr. Expense – Equipment) 1,000,000

31-Dec-14 614 Beban penyusutan gedung (Depreciation Expense – building) 20,000,000

31-Dec-14 115 Beban bunga (interest expense) 40,000

31-Dec-14 216 Pendapatan Sewa Diterima Dimuka (Unearned Rent) 2,400,000

Neraca Saldo Penyesuaian NS. Disesuaikan Laba Rugi Neraca

Harga Pokok Penjualan (120,050,000)

Pendapatan dan Beban Lain-lain :

Beban Bunga (40,000)

Laba Ditahan 52,468,000

Liabilitas dan Ekuitas

Modal Saham Biasa 200,000,000