LATIHAN SOAL

LAB. PENGANTAR AKUNTANSI

SOAL SIKLUS AKUNTANSI PERUSAHAAN DAGANG

PT Cempaka Jaya adalah sebuah perusahaan dagang, menggunakan sistem persediaan
perpetual. Periode akuntansi perusahaan ini adalah 1 tahun (12 bulan) dimulai dari 1
Januari s.d. 31 Desember. Saldo-saldo akun untuk PT Cempaka Jaya pada tanggal 1
Desember 2021 adalah sebagai berikut:
No.
Nama Akun Saldo
Akun
111 Kas (Cash) 26.790.000
112 Bank (Bank) 219.035.000
113 Piutang Dagang (Account Receivable) 96.450.000
114 PPN Masukan (VAT In) 17.320.000
115 Persediaan Barang Dagang (Merchandise Inventory) 89.530.000
116 Perlengkapan (Supplies) 1.200.000
117 Asuransi Dibayar Di Muka (Prepaid Insurance) 18.000.000
121 Peralatan (Equipment) 32.000.000
122 Akumulasi Penyusutan Peralatan (Accumulated Depreciation - Equipment) 8.000.000
211 Utang Dagang (Account Payable) 83.560.000
212 Utang Gaji (Salaries Payable)
213 PPN Keluaran (VAT Out) 21.740.000
214 Pendapatan Sewa Diterima Di Muka (Unearned Rent) 5.400.000
311 Modal Saham Biasa (Share Capital - Ordinary) 200.000.000
312 Laba Ditahan (Retained Earning) 96.400.000
313 Dividen (Dividend) 10.000.000
314 Ikhtisar Laba Rugi (Income Summary)
411 Penjualan (Sales) 413.805.000
412 Retur Penjualan (Sales Return) 18.450.000
413 Diskon Penjualan (Sales Discount) 5.980.000
421 Pendapatan Sewa (Rent Revenue)
511 Harga Pokok Penjualan (Cost of Goods Sold) 237.650.000
611 Beban Gaji (Salaries Expense) 49.500.000
612 Beban Angkut Penjualan (Freight Out) 7.000.000
613 Beban Penyusutan Peralatan (Depreciation Expense - Equipment)
614 Beban Perlengkapan (Supplies Expense)
615 Beban Asuransi (Insurance Expense)

Selama bulan Desember 2021, dilakukan transaksi sebagai berikut:

Des 2 Dibeli barang dagang dari PT Damar sebesar Rp22.500.000, PPN 10%, termin
3/10, n/30, FOB Shipping Point.
5 Dijual tunai barang dagang kepada pelanggan dengan menerima sebuah cek
sebesar Rp8.000.000, PPN 10%. Harga Pokok Barang yang dijual sebesar
Rp4.000.000.
 7 Dikembalikan barang dagang kepada PT Damar atas pembelian tanggal 2
Desember 2021 sebesar Rp.3.000.000 (belum termasuk PPN 10%).
9 Dijual barang dagang kepada CV. Sentosa sebesar Rp18.000.000, PPN 10%,
termin 2/10, n/30, FOB Destination Point. Harga poko barang yang dijual
sebesar Rp9.000.000. Beban angkut dibayar tunai sebesar Rp200.000.
11 Dibayar utang kepada PT Damar atas pembelian tanggal 2 Desember 2021
dengan menyerahkan sebuah cek.
12 Menerima pengembalian barang dari CV. Sentosa atas penjualan tanggal 9
Desember 2021 sebesar Rp1.500.000 (belum termasuk PPN 10%). Harga pokok
barang yang dikembalikan sebesar Rp750.000.
15 Dibeli perlengkapan secara tunai sebesar Rp800.000.
18 Diterima cek dari CV Sentosa sebagai pelunasan piutang dagang dari penjualan
tanggal 9 Desember 2021.
25 Dibayar tunai gaji karyawan sebesar Rp10.000.000.

Data untuk penyesuaian:

a. Berdasarkan perhitungan fisik, persediaan barang dagang per 31 Desember 2021
sebesar Rp94.500.000.
b. Asuransi dibayar tanggal 30 Juni 2021 untuk 1,5 tahun.
c. Gaji terutang bulan Desember 2021 sebesar Rp3.500.000.
d. Perlengkapan per 31 Desember 2021 sebesar Rp800.000.
e. Penyusutan peralatan sebesar Rp4.000.000.
f. Pendapatan diterima dimuka merupakan pendapatan sewa yang diterima tanggal 30
April 2021 untuk 1 tahun.

Instruksi:
1. Masukan saldo 1 Desember 2021 ke dalam buku besar.
2. Catatlah transaksi selama bulan Desember 2021 ke dalam jurnal umum dan posting ke
buku besar.
3. Susun neraca saldo 31 Desember 2021 sebelum penyesuaian. (Langsung dicantumkan
pada Neraca Lajur)
4. Buatlah jurnal penyesuaian 31 Desember 2021 dan posting ke buku besar.
5. Lengkapi neraca lajur (worksheet).
6. Buatlah laporan keuangan:
a. Laporan Laba Rugi (Income Statement)
b. Laporan Laba Ditahan (Statement of Retained Earning)
c. Laporan Posisi Keuangan (Statement of Financial Position)
7. Buatlah jurnal penutup dan posting ke buku besar.

--- Selamat Mengerjakan ---

 NERACA SALDO
PT. CEMPAKA JAYA
1 DESEMBER 2021

No.
Nama Akun Debit Kredit
Akun
111 Cash 26.790.000
112 Bank 219.035.000
113 Account Receivable 96.450.000
114 VAT In 17.320.000
115 Merchandise Inventory 89.530.000
116 Supplies 1.200.000
117 Prepaid Insurance 18.000.000
121 Equipment 32.000.000
122 Accumulated Depreciation - Equipment 8.000.000
211 Account Payable 83.560.000
212 Salaries Payable
213 VAT Out 21.740.000
214 Unearned Rent 5.400.000
311 Share Capital - Ordinary 200.000.000
312 Retained Earning 96.400.000
313 Dividend 10.000.000
314 Income Summary
411 Sales 413.805.000
412 Sales Return 18.450.000
413 Sales Discount 5.980.000
421 Rent Revenue
511 Cost of Goods Sold 237.650.000
611 Salaries Expense 49.500.000
612 Freight Out 7.000.000
613 Depreciation Expense - Equipment
614 Supplies Expense
615 Insurance Expense
TOTAL 828.905.000 828.905.000
 PT Cempaka Jaya
General Ledger
December 2021

Cash 111
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 26.790.000
2021 9 JU 200.000 26.590.000
15 JU 800.000 25.790.000
25 JU 10.000.000 15.790.000

Bank 112
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 219.035.000
2021 5 JU 8.800.000 227.835.000
11 JU 20.806.500 207.028.500
18 JU 17.787.000 224.815.500

Account Receivable 113

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 96.450.000
2021 9 JU 19.800.000 116.250.000
12 JU 1.650.000 114.600.000
18 JU 18.150.000 96.450.000

VAT In 114
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 17.320.000
2021 2 JU 2.250.000 19.570.000
7 JU 300.000 19.270.000
11 JU 58.500 19.211.500

Merchandise Inventory 115

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 89.530.000
2021 2 JU 22.500.000 112.030.000
5 JU 4.000.000 108.030.000
7 JU 3.000.000 105.030.000
9 JU 9.000.000 96.030.000
11 Purchase Discount JU 585.000 95.445.000
12 JU 750.000 96.195.000
31 Adjustment AJP 2.280.000 93.915.000

Supplies 116
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 1.200.000
2021 15 JU 800.000 2.000.000
31 Adjustment AJP 1.200.000 800.000

Prepaid Insurance 117

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 18.000.000
2021 31 Adjustment AJP 6.000.000 12.000.000
Equipment 121
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 32.000.000
2021

Accum. Depreciation - Equipment 122

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 8.000.000
2021 31 Adjustment AJP 4.000.000 12.000.000

Acount Payable 211

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 83.560.000
2021 2 JU 24.750.000 108.310.000
7 JU 3.300.000 105.010.000
11 JU 21.450.000 83.560.000

Salaries Payable 212

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P -
2021 31 Adjustment AJP 3.500.000 3.500.000

VAT Out 213

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 21.740.000
2021 5 JU 800.000 22.540.000
9 JU 1.800.000 24.340.000
12 JU 150.000 24.190.000
18 JU 33.000 24.157.000

Unearned Rent 214

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 5.400.000
2021 31 Adjustment AJP 3.600.000 1.800.000

Share Capital - Ordinary 311

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 200.000.000
2021

Retained Earning 312

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 96.400.000
2021 31 Closing net income JP 83.565.000 179.965.000
31 Closing dividend JP 10.000.000 169.965.000

Dividend 313
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 10.000.000
2021 31 Closing JP 10.000.000 -
Income Summary 314
Date Description Ref Debit Credit Balance
Dec 31 Closing revenues JP 443.405.000 443.405.000
2021 31 Closing expenses JP 359.840.000 83.565.000
31 Closing net income JP 83.565.000 -

Sales 411
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 413.805.000
2021 5 JU 8.000.000 421.805.000
9 JU 18.000.000 439.805.000
31 Closing JP 439.805.000 -

Sales Return 412

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 18.450.000
2021 12 JU 1.500.000 19.950.000
31 Closing JP 19.950.000 -

Sales Discount 413

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 5.980.000
2021 18 JU 330.000 6.310.000
31 Closing JP 6.310.000 -

Rent Revenue 421

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P -
2021 31 Adjustment AJP 3.600.000 3.600.000
31 Closing JP 3.600.000 -

Cost of Goods Sold 511

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 237.650.000
2021 5 JU 4.000.000 241.650.000
9 JU 9.000.000 250.650.000
12 JU 750.000 249.900.000
31 Adjustment AJP 2.280.000 252.180.000
31 Closing JP 252.180.000 -

Salaries Expense 611

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 49.500.000
2021 25 JU 10.000.000 59.500.000
31 Adjustment AJP 3.500.000 63.000.000
31 Closing JP 63.000.000 -

Freight Out 612

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P 7.000.000
2021 9 JU 200.000 7.200.000
31 Closing JP 7.200.000 -
Depreciation Expense - Equipment 613
Date Description Ref Debit Credit Balance
Dec 1 Opening balance P -
2021 31 Adjustment AJP 4.000.000 4.000.000
31 Closing JP 4.000.000 -

Supplies Expense 614

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P -
2021 31 Adjustment AJP 1.200.000 1.200.000
31 Closing JP 1.200.000 -

Insurance Expense 615

Date Description Ref Debit Credit Balance
Dec 1 Opening balance P -
2021 31 Adjustment AJP 6.000.000 6.000.000
31 Closing JP 6.000.000 -
 PT CEMPAKA JAYA
GENERAL JOURNAL
December 2021

Date Description Ref Debit Credit

Dec 2 Merchandise Inventory 115 22.500.000
2021 VAT In 114 2.250.000
Account Payable 211 24.750.000

5 Bank 112 8.800.000

Sales 411 8.000.000
VAT Out 213 800.000
Cost of Goods Sold 511 4.000.000
Merchandise Inventory 115 4.000.000

7 Account Payable 211 3.300.000

Merchandise Inventory 115 3.000.000
VAT In 114 300.000

9 Account Receivable 113 19.800.000

Sales 411 18.000.000
VAT Out 213 1.800.000
Cost of Goods Sold 511 9.000.000
Merchandise Inventory 115 9.000.000
Freight Out 612 200.000
Cash 111 200.000

11 Account Payable 211 21.450.000

Merchandise Inventory 115 585.000
VAT In 114 58.500
Bank 112 20.806.500

12 Sales Return 412 1.500.000

VAT Out 213 150.000
Account Receivable 113 1.650.000
Merchandise Inventory 115 750.000
Cost of Goods Sold 511 750.000

15 Supplies 116 800.000

Cash 111 800.000

18 Bank 112 17.787.000

Sales Discount 413 330.000
VAT Out 213 33.000
Account Receivable 113 18.150.000

25 Salaries Expense 611 10.000.000

Cash 111 10.000.000

TOTAL 122.650.000 122.650.000

 PT CEMPAKA JAYA
ADJUSTMENT ENTRIES
December 2021

Date Description Ref Debit Credit

Dec 31 Cost of Goods Sold 511 2.280.000
2021 Merchandise Inventory 115 2.280.000

31 Insurance Expense 615 6.000.000

Prepaid Insurance 117 6.000.000
(18.000.000 x 6/18)

31 Salaries Expense 611 3.500.000

Salaries Payable 212 3.500.000

31 Supplies Expense 614 1.200.000

Supplies 116 1.200.000
(2.000.000 - 800.000)

31 Depreciation Expense - Equipment 613 4.000.000

Accumulated Depreciation - Equipment 122 4.000.000

31 Unearned Rent 214 3.600.000

Rent Revenue 421 3.600.000
(5.400.000 x 8/12)
TOTAL 20.580.000 20.580.000

Persediaan 31 Des 2021 pada BB 96.195.000

Penyesuaian:
Purchase Discount 585.000
Persediaan akhir sesungguhnya 96.780.000
Persediaan akhir menurut fisik 94.500.000
Penyesuaian (kekurangan persediaan) - 2.280.000
 PT CEMPAKA JAYA
Worksheet
December 2021

No. Trial Balance Adjustment Adjusted Trial Balance Income Statement Statement of Financial Position
Account
Akun Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
111 Cash 15.790.000 15.790.000 15.790.000
112 Bank 224.815.500 224.815.500 224.815.500
113 Account Receivable 96.450.000 96.450.000 96.450.000
114 VAT In 19.211.500 19.211.500 19.211.500
115 Merchandise Inventory 96.195.000 2.280.000 93.915.000 93.915.000
116 Supplies 2.000.000 1.200.000 800.000 800.000
117 Prepaid Insurance 18.000.000 6.000.000 12.000.000 12.000.000
121 Equipment 32.000.000 32.000.000 32.000.000
122 Accumulated Depreciation - Equipment 8.000.000 4.000.000 12.000.000 12.000.000
211 Account Payable 83.560.000 83.560.000 83.560.000
212 Salaries Payable 3.500.000 3.500.000 3.500.000
213 VAT Out 24.157.000 24.157.000 24.157.000
214 Unearned Rent 5.400.000 3.600.000 1.800.000 1.800.000
311 Share Capital - Ordinary 200.000.000 200.000.000 200.000.000
312 Retained Earning 96.400.000 96.400.000 96.400.000
313 Dividend 10.000.000 10.000.000 10.000.000
314 Income Summary
411 Sales 439.805.000 439.805.000 439.805.000
412 Sales Return 19.950.000 19.950.000 19.950.000
413 Sales Discount 6.310.000 6.310.000 6.310.000
421 Rent Revenue 3.600.000 3.600.000 3.600.000
511 Cost of Goods Sold 249.900.000 2.280.000 252.180.000 252.180.000
611 Salaries Expense 59.500.000 3.500.000 63.000.000 63.000.000
612 Freight Out 7.200.000 7.200.000 7.200.000
613 Depreciation Expense - Equipment 4.000.000 4.000.000 4.000.000
614 Supplies Expense 1.200.000 1.200.000 1.200.000
615 Insurance Expense 6.000.000 6.000.000 6.000.000
TOTAL 857.322.000 857.322.000 20.580.000 20.580.000 864.822.000 864.822.000 359.840.000 443.405.000 504.982.000 421.417.000
NET INCOME (LOSS) 83.565.000 83.565.000
TOTAL 443.405.000 443.405.000 504.982.000 504.982.000
 PT CEMPAKA JAYA
INCOME STATEMENT
For the Period Ended December 31, 2021

REVENUES
Sales 439.805.000
Sales Return 19.950.000
Sales Discount 6.310.000
- 26.260.000
Net Sales 413.545.000

COST OF GOODS SOLD

Cost of Goods Sold - 252.180.000

Gross Profit 161.365.000

OPERATING EXPENSES
Salaries Expense 63.000.000
Freight Out 7.200.000
Depreciation Expense - Equipment 4.000.000
Supplies Expense 1.200.000
Insurance Expense 6.000.000
Total Operating Expenses - 81.400.000

Income from Operation 79.965.000

OTHER REVENUE & EXPENSE

Rent Revenue 3.600.000

NET INCOME 83.565.000

 PT CEMPAKA JAYA
STATEMENT OF RETAINED EARNING
For the Period Ended December 31, 2021

Retained Earning December 1, 2021 96.400.000

Net Income 83.565.000
Dividend - 10.000.000
Increase of Retained Earning 73.565.000

Retained Earning December 31, 2021 169.965.000

 PT CEMPAKA JAYA
STATEMENT OF FINANCIAL POSITION
December 31, 2021
ASSETS LIABILITIES
Current Assets Current Liabilities
Cash 15.790.000 Account Payable 83.560.000
Bank 224.815.500 Salaries Payable 3.500.000
Account Receivable 96.450.000 VAT Out 24.157.000
VAT In 19.211.500 Unearned Rent 1.800.000
Merchandise Inventory 93.915.000 Total Current Liabilities 113.017.000
Supplies 800.000
Prepaid Insurance 12.000.000 EQUITY
Total Current Assets 462.982.000 Share Capital - Ordinary 200.000.000
Retained Earning 169.965.000
Fixed Assets Total Equity 369.965.000
Equipment 32.000.000
Accumulated Depreciation - Equipment - 12.000.000
Total Fixed Assets 20.000.000

TOTAL ASSETS 482.982.000 TOTAL LIABILITIES & EQUITY 482.982.000

 PT CEMPAKA JAYA
CLOSING ENTRIES
December 2021

Date Description Ref Debit Credit

Dec 31 Sales 411 439.805.000
2021 Rent Revenue 421 3.600.000
Income Summary 314 443.405.000
(Closing revenues)

31 Income Summary 314 359.840.000

Sales Return 412 19.950.000
Sales Discount 413 6.310.000
Cost of Goods Sold 511 252.180.000
Salaries Expense 611 63.000.000
Freight Out 612 7.200.000
Depreciation Expense - Equipment 613 4.000.000
Supplies Expense 614 1.200.000
Insurance Expense 615 6.000.000
(Closing expenses)

31 Income Summary 314 83.565.000

Retained Earning 312 83.565.000
(Closing net income)

31 Retained Earning 312 10.000.000

Dividend 313 10.000.000
(Closing dividend)
TOTAL 896.810.000 896.810.000