JURNAL PENYESUAIAN PD SUBUR

1) CASH IN BANK 4.400.000

BANK SERVICE CHARGE 100.000

INTEREST REVENUE 4.500.000

2)

10.800.000 - 7.000.000 = 3.800.000

store supplies expense 3.800.000 (sebesar nilai yg terpakai)

store supplies 3.800.000

rent expense 2.000.000

prepaid rent 2.000.000

insurance expense 1.250.000

-prepaid insurance 1.250.000

(% x saldo accounts receivable= ) - allowance for doubtfull debt

(3% x 658.350.000) -17.800.000 = 1.950.500

beban kerugian piutang (bad debt expense) 1.950.500

cadangan kerugian piutang (allowance for doubtfull debt) 1.950.500

3)

beban penyusutan peralatan (equipment dept. exp) 659.375

akumulasi penyusutan peralatan (equipment accum. dep) 659.375

beban gaji 3.500.000

utang gaji 3.500.000

beban listrik dan telepon

beban yang masih harus dibayar 1.000.000

diringkas : beban gaji (wages & salaries expense) 3.500.000

beban listrik dan telepon (telephone & electricity exp) 1.000.000

beban yg masih harus dibayar (expense payable) 4.500.000

4)

PPN Keluaran > PPN Masukan ?? kurang bayar / lebih bayar

VAT OUT 105.350.000

VAT IN 95.680.000

VAT PAYABLE 9.670.000

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LABA BERSIH SEBELUM PAJAK 189.600.120

REKONSILIASI FISKAL :

KOREKSI POSITIF : BAD DEBT EXP 1.950.500

KOREKSI NEGATIF : INTEREST REVENUE (4500.000)

LABA FISKAL 187.050.620

PTKP (TK/0) (15.840.000)

PKP (PENGHASILAN KENA PAJAK) 171.210.620

 pembulatan 171.210.000

PERHITUNGAN PAJAK TH 2010 :

5% X 50.000.000 2.500.000

15% X (171.210.000 - 50.000.000)

15% X 121.210.0000. 18.181.500

pph terutang 20.681.500

Beban pajak penghasilan (income tax expense) 20.681.500

pajak dibayar dimuka/utang pajak (prepaid tax) 20.681.500