6018-P2-PRAKTEK AKUNTANSI-KUNCI JAWABAN.xlsx

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PT GALAXY ELE URNAL PENERI DESEMBER Deb!t Date

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PT GALAXY ELEKTRO URNAL PENGELUARAN DESEMBER 2015 Deb!t Date

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5,500,000 Rp

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PT GALAXY ELEKTRONIK GENERAL OURNAL DESEMBER 2015

Date

Do# No

De"#r!$t!o

Re%

8

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4-1400 2-1600 1-1#00

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1-1500 5-1100

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14,520,000:00

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PT GALAXY ELEKTRONIK PETTY 'AS: DESEMBER 2015

Date

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1,000,000 Rp 800,000 Rp $00,000 Rp

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800,000 "15,000

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4,215,000

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4,215,000

PT GALAXY ELEKTRONIK URNAL PEMBELIAN DESEMBER 2015 Deb!t Date

I8o!#e No

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PT GALAXY ELEKTRONIK URNAL PENUALAN DESEMBER 2015 Deb!t De"#r!$t!o

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105,850,000 Rp

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124,800,000 Rp

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PT GALAXY ELEK KARTU PERSE DESEMBER 2 LG LED )2> IN Date

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Rp $,625,000 Rp

$,625,000 -

're(!t

Deb!t

Rp

're(!t

Rp

15,000,000

Rp

16,000,000

16,000,000 Rp

-

791200 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp Rp

21,"80,000 2#,480,000

2#,480,000 Rp

-

791)00 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp Rp

8,800,000 ",600,000

",600,000 Rp

-

791.00 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp Rp

8,500,000 12,6#5,000

12,6#5,000 Rp

-

791500 Bala#e

're(!t

Rp

Rp

Deb!t 10,500,000

Rp

11,415,000

11,415,000 Rp

-

're(!t

791700 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

",105,$50

",105,$50 Rp

-

791600 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

$8,$05,000

Rp

85,860,000

85,860,000 Rp

-

79100 Bala#e

're(!t

Deb!t

Rp Rp

4,000,000 4,500,000

're(!t

791300 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

110,000,000

Rp 120,000,000 Rp

120,000,000 -

91100 Bala#e

're(!t

Rp

Deb!t

65#,000

're(!t

Rp

6,5#0,000

Rp Rp

$,18#,000 -

91200 're(!t

Bala#e Deb!t

're(!t

Rp Rp

91)00

5,500,000 -

Rp

"68,000

Rp Rp

"68,000 -

391100 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

5,680,000

Rp 8,180,000 Rp

8,180,000 -

391200 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

5,550,000

Rp 5,6#5,000 Rp

5,6#5,000 -

391)00 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

$2,$61,220

$2,$61,220 Rp

-

391.00 Bala#e

're(!t

Deb!t

're(!t

391500 Bala#e

're(!t

Rp

Deb!t

're(!t

Rp

1,200,000

1,200,000 Rp

-

391700 're(!t

Bala#e Deb!t

're(!t

#"5$5"150

Rp

10,000,000

PT G ) A## No

Ua(H&"te( Tr!al Bala#e

A##o&t Na,e

Dr

1-1100

as/ in an!

1-1200

Pett as/

5,000,000

1-1#00


518,525,000

1-1400


1-1500


1$5,800,000

1-1600

Store Supplies

11,680,000

1-1$00

Prepaid Rent

6,400,000

1-1800

Prepaid nsuran%e

6,"#0,000

1-1"00


#1,#$8,600

1-2100

Sto%! nesment

2#5,000,000

1-#100

and

1"2,500,000

1-#200


$68,000,000

1-##00


1-#400

;e/i%le at %ost

1-#500


1-#600

(
1-#$00

A(H&"

'r

Dr

458,14#,000

568,000

6,450,000

11$,$60,000

"4,#"5,000

(

$$,$20,000

redit ard

2,000,000

2-1200

*%%ounts Paable

#"",5"0,000

2-1#00

*%%rued (7pense

-

2-1400


-

2-1500

PP+ Paable

2-1600

PP+ =ut%ome

2-1$00

PP+ n%ome

2-1800

Diiden Paable

2,000,000

2-2100


225,000,000

#-1100

ommon Sto%!

1,000,000,000

#-1200

Retained (arnin9

#6#,$4#,600

#-1#00

n%ome Summar

4-1100


#,040,#50,000

4-1200

)rei9/t olle%ted

205,000

4-1#00

Sales Dis%ount

10,850,000

4-1400

Sales Return

11,400,000

5-1100


2,1"#,420,000

5-1200

)rei9/t Paid

$,625,000

6-1100


16,000,000

6-1200


6-1#00

2-1100

258,000,000 220,800,000

1",200,000 44,#85,000

44,#85,000

20,015,000

21,"80,000

1,500,000

Rent (7pense

8,800,000

800,000

6-1400

StoreSupplies (7pense

8,500,000

4,1#5,000

6-1500

.aintenan%e and Repair (7pense

6-1600

ad Debt (7pense

6-1$00

Depre%iation (7penses

6-1800

nsuran%e (7pense

6-1"00

>a9es ? Salaries (7pense

8-1100

nterest n%ome

6,5#0,000

8-1200

Deiden n%ome

5,500,000

8-1#00

ate )ees olle%ted

"68,000

"-1100

nterest (7pense

11,415,000

",105,$50

$8,$05,000

$,155,000

4,000,000

500,000

110,000,000

10,000,000

8,180,000

"-1400

'ainloss Sales ;e/i%le

"-1500

.is%ellaneous (7pense

"-1600

ate )ee (7pense

1,200,000 54.0546374700

54.0546374700

150433.4360

LAXY ELEKTRONIK NERA'A LAUR 1 DESEMBER 2015 ,et"

A(H&"te( Tr!al Bala#e 'r

Dr

I#o,e State,et

'r

Dr

'r

458,$11,000 5,000,000 518,525,000

",105,$50

15,555,$50 1$5,800,000

4,1#5,000

$,545,000

800,000

5,600,000

500,000

6,4#0,000

#1,#$8,600

-

-

2#5,000,000

-

1"2,500,000

-

$68,000,000

-

2,560,000

120,#20,000 258,000,000

#,255,000

"$,650,000

220,800,000 1,#40,000

$",060,000

-

2,000,000

-

#"",5"0,000

11,500,000

11,500,000

41,#82,620

41,#82,620

24,#$0,000

4#,5$0,000 -

20,015,000

-

2,000,000

-

225,000,000

-

1,000,000,000

-

#6#,$4#,600

-

-

-

#,040,#50,000

-

#,040,#50,000

-

205,000

-

205,000

10,850,000

-

10,850,000

-

11,400,000

-

11,400,000

-

2,1"#,420,000

-

2,1"#,420,000

-

$,625,000

-

$,625,000

-

16,000,000

-

16,000,000

-

2#,480,000

2#,480,000

-

",600,000

",600,000

-

12,6#5,000

12,6#5,000

-

11,415,000

-

",105,$50

",105,$50

-

85,860,000

85,860,000

-

4,500,000

4,500,000

-

120,000,000

120,000,000

-

$,18#,000

-

$,18#,000

-

5,500,000

-

5,500,000

-

"68,000

-

"68,000

8,180,000

-

8,180,000

-

11,415,000

65#,000

-

150433.4360

-

-

-

-

1,200,000

-

1,200,000

-

-

-

-

-

54.5545664360

54.5545664360

2470)47774360

)405.42074000

.5045)340)0 .5045)340)0

.5045)340)0

dalam ribuan rupia/ Bala#e Dr

'r

458,$11,000 5,000,000 518,525,000 -

15,555,$50

1$5,800,000

-

$,545,000

-

5,600,000

-

6,4#0,000

-

-

-

2#5,000,000

-

1"2,500,000

-

$68,000,000

-

-

120,#20,000

258,000,000

-

-

"$,650,000

220,800,000

-

-

$",060,000

-

2,000,000

-

#"",5"0,000

-

11,500,000

-

41,#82,620

-

4#,5$0,000

-

-

-

-

-

2,000,000

-

225,000,000

-

1,000,000,000

-

#6#,$4#,600

-

-

245143114000

24.014)614360 .5045)340)0

245143114000

245143114000

PT GALAXY ELEKTRONIK NERA'A SALDO SETELA: PENYESUAIAN DESEMBER 2015 No A##o&t

Na,e A##o&t

Deb!t

1-1100

as/ in an!

Rp

458,$11,000

1-1200

Pett as/

Rp

5,000,000

1-1#00


Rp

518,525,000

1-1400


1-1500


Rp

1$5,800,000

1-1600

Store Supplies

Rp

$,545,000

1-1$00

Prepaid Rent

Rp

5,600,000

1-1800

Prepaid nsuran%e

Rp

6,4#0,000

1-1"00


Rp

-

1-2100

Sto%! nesment

Rp

2#5,000,000

1-#100

and

Rp

1"2,500,000

1-#200


Rp

$68,000,000

1-##00


1-#400

;e/i%le at %ost

Rp

258,000,000

1-#500


1-#600

(
Rp

220,800,000

1-#$00

(
Rp

-

2-1100

redit ard

2-1200

*%%ounts Paable

2-1#00

*%%rued (7pense

2-1400


2-1500

PP+ Paable

2-1600

PP+ =ut%ome

2-1$00

PP+ n%ome

2-1800

Diiden Paable

2-2100


#-1100

ommon Sto%!

#-1200

Retained (arnin9

#-1#00

Diidend

#-1400

n%ome Summar

4-1100


4-1200

)rei9/t olle%ted

4-1#00

Sales Dis%ount

Rp

10,850,000

4-1400

Sales Return

Rp

11,400,000

5-1100


Rp

2,1"#,420,000

5-1200

)rei9/t Paid

Rp

$,625,000

6-1100


Rp

16,000,000

6-1200


Rp

2#,480,000

6-1#00

Rent (7pense

Rp

",600,000

6-1400

StoreSupplies (7pense

Rp

12,6#5,000

6-1500

.aintenan%e and Repair (7pense

Rp

11,415,000

6-1600

ad Debt (7pense

Rp

",105,$50

6-1$00

Depre%iation (7penses

Rp

85,860,000

6-1800

nsuran%e (7pense

Rp

4,500,000

6-1"00

>a9es ? Salaries (7pense

Rp

120,000,000

8-1100

nterest n%ome

8-1200

Deiden n%ome

8-1#00

ate )ees olle%ted

"-1100

nterest (7pense

Rp

8,180,000

"-1200

an! Seri%e /ar9e

Rp

5,6#5,000

"-1#00

n%ome a7 (7pense

Rp

$2,$61,220

"-1400

'ainloss Sales ;e/i%le

"-1500

.is%ellaneous (7pense

Rp

1,200,000

"-1600

ate )ee (7pense R$

54.5545664360

're(!t

Rp

15,555,$50

Rp

120,#20,000

Rp

"$,650,000

Rp

$",060,000

Rp

2,000,000

Rp

#"",5"0,000

Rp

11,500,000

Rp

41,#82,620

Rp

4#,5$0,000

Rp

2,000,000

Rp

225,000,000

Rp

1,000,000,000

Rp

#6#,$4#,600

Rp

#,040,#50,000

Rp

205,000

Rp

$,18#,000

Rp

5,500,000

Rp

"68,000

R$

54.5545664360

Rp

-

PT GALAXY ELEKTRONIK LAPORAN LABA RUGI Ut&k Per!o(e +a Berak*!r )1 De"e,ber

Sales o .er%/andise )rei9/t olle%ted Sales Dis%ount Sales Return Net Sale"

ost o 'oods Sold )rei9/t Paid 'o"t o% Goo(" Sol( Gro"" Pro%!t

Rp Rp

2,1"#,420,000 $,625,000

Rp Rp Rp

16,000,000 2#,480,000 ",600,000

Rp Rp Rp Rp Rp Rp

12,6#5,000 11,415,000 ",105,$50 85,860,000 4,500,000 120,000,000

Deiden n%ome ate )ees olle%ted

Rp Rp Rp

$,18#,000 5,500,000 "68,000

otal =t/er n%ome nterest (7pense an! Seri%e /ar9e .is%ellaneous (7pense

Rp Rp Rp

8,180,000 5,6#5,000 1,200,000

Rp Rp Rp Rp

",105,$50 C$,18#,000 C5,500,000

O$erat! E$e"e" *dertisin9 (7penses

elepon, >ater and (le%tri%it (7pense Rent (7pense StoreSupplies (7pense .aintenan%e and Repair (7pense ad Debt (7pense Depre%iation (7penses nsuran%e (7pense >a9es ? Salaries (7pense otal =peratin9 (7penses O$erat! Pro%!t Ot*er I#o,e=E$e"e" nterest n%ome

otal ot/er e7penses Total Ot*er I#o,e=E$e"e" Net Profit Before Tax

Koreksi Fiskal:

- ad Debt (7pense - nterest n%ome - 'ainoss Sales o ;e/i%le - Diidend n%ome otal ore!si )is!al

Pe*a"!la Kea PaHak

n%ome a7 (7pense E 28F 7 C50F 7 Rp 51":$2#:000,00 Net I#o,e A%ter Ta

2015

Rp Rp

Rp Rp

#,040,#50,000 205,000

Rp R$

22,250,000 )4014)054000

R$

2420140.54000

R$

1642704000

Rp R$

2"2,5"5,$50 52.477.4250

R$

;14)7.4000<

Rp

523,300,250

10,850,000 11,400,000

Rp

1#,651,000

Rp

15,015,000

Rp

52#,#00,250

Rp

C#,5$$,250

Rp

51",$2#,000 Rp Rp

$2,$61,220 450,539,030

Rp Rp

25",861,500 $2,$61,220

PT GALAXY ELEK LAPORAN LABA D Ut&k Per!o(e +a Berak*!r De"#r!$t!o

'a,,o( Sto#k

Saldo #0 +oember 2015

Rp

1,000,000,000:00

ssuan%e s/are apital

Rp

-

+et n%ome

Rp

-

Deidends

Rp

-

Sal(o )1 De"e,ber 2015

R$

140004000400000

RONIK TA:AN 1 De"e,ber 2015 Reta!e( Ear!

Rp

Rp Rp Rp R$

Total

#6#,$4#,600:00 Rp

-

Rp

450,5#",0#0:00 Rp -

Rp

1.42247)000 R$

1,#6#,$4#,600:00

450,5#",0#0:00 141.42247)000

Rp 363,743,600.00

ASSET '&rret A""et" as/ in an!

Pett as/ *%%ounts Re%eiable *llowan%e or Doubtul Debt .er%/andise nentor Store Supplies Prepaid Rent Prepaid nsuran%e Prepaid n%ome a7 Sto%! nesment

Rp Rp

458,$11,000 5,000,000

Rp

518,525,000

Rp Rp Rp Rp Rp Rp Rp

C15,555,$50 1$5,800,000 $,545,000 5,600,000 6,4#0,000 2#5,000,000

Rp

1"2,500,000

Total #&rret a""et" /!e( A""et" and

uildin9 at ost uildin9 *%%umulated Depr: ;e/i%le at %ost ;e/i%le *%%umulated Depr: (
Rp Rp Rp Rp Rp Rp

$68,000,000 C120,#20,000 Rp 258,000,000 C"$,650,000 Rp 220,800,000 C$",060,000 Rp

64$,680,000 160,#50,000 141,$40,000

PT GALAXY ELEKTRONIK LAPORAN POSISI KEUANGAN )1 DESEMBER 2015 LIABILITIES  E?UITY '&rret L!ab!l!t!e"

redit ard *%%ounts Paable *%%rued (7pense

Rp Rp

2,000,000 #"",5"0,000

Rp

11,500,000

n%ome a7 Paable PP+ Paable Diiden Paable

Rp Rp Rp

41,#82,620 4#,5$0,000 2,000,000

Rp Rp

1,000,000,000 814,282,6#0

Total '&rret L!ab!l!t!e" Lo Ter, L!ab!l!t!e" R$

14)3640554250

an! .andiri oan Total L!ab!l!t!e" E&!t+ ommon Sto%!

Retained (arnin9 Total E&!t+

R$

141.242604000

R$

245)34)254250

TOTAL LIABILITIES  E?UITY

R$

50040.24720

Rp R$

225,000,000 62540.24720

R$

141.42247)0

R$

245)34)254250

PT GALAXY ELEKTRONIK LAPORAN ARUS KAS Ut&k Per!o(e +a Berak*!r )1 De"e,ber 2015 9 Ar&" Ka" (ar! Akt!8!ta" O$era"!

aba bersi/ *%%ounts Re%eiable *llowan%e or Doubtul Debt .er%/andise nentor Store Supplies Prepaid Rent Prepaid nsuran%e Sto%! nesment uildin9 *%%umulated Depr: ;e/i%le at %ost ;e/i%le *%%umulated Depr: (
Rp Rp

450,5#",0#0:00 C518,525,000:00

Rp Rp Rp Rp Rp Rp Rp Rp

15,555,$50:00 C1$5,800,000:00 C$,545,000:00 C5,600,000:00 C6,4#0,000:00 C2#5,000,000:00 120,#20,000:00 C258,000,000:00

Rp Rp Rp

"$,650,000:00 C220,800,000:00 $",060,000:00

Rp Rp Rp Rp

2,000,000:00 #"",5"0,000:00 11,500,000:00 41,#82,620:00

Rp Rp Rp

4#,5$0,000:00 2,000,000:00 225,000,000:00

Rp Rp

C1"2,500,000:00 C$68,000,000:00

Rp Rp

1,000,000,000:00 #6#,$4#,600:00

Ar&" Ka" (ar! Akt!8!ta" O$era"! 9 Ar&" Ka" (ar! Akt!8!ta" I8e"ta"!

and uildin9 *t ost *rus as dari *!tiitas nestasi 9 Ar&" Ka" (ar! Akt!8!ta" Pe(aaa

ommon Sto%! Retained (arnin9s *rus as dari *!tiitas Pendanaan Kea!ka=Pe&r&a Ar&" Ka"

Rp

60,46$,400:00

Rp

C"60,500,000:00

Rp R$

1,#6#,$4#,600:00 .7)4611400000

PT GALAXY ELEKTRON URNAL PENUTUP )1 DESEMBER 2015

Date

Des #1

De"#r!$t!o


4-1100

)rei9/t olle%ted

4-1200

nterest n%ome

8-1100

Deiden n%ome

8-1200 8-1#00 #-1400

ate )ees olle%ted n%ome Summar #1

n%ome Summar Sales Dis%ount Sales Return ost o 'oods Sold )rei9/t Paid *dertisin9 (7penses elepon, >ater and (le%tri%it (7pense Rent (7pense

4-1#00 4-1400 5-1100 5-1200 6-1100 6-1200

Store Supplies (7pense .aintenan%e and Repair (7pense ad Debt (7pense Depre%iation (7penses

6-1500 6-1600 6-1$00

nsuran%e (7pense >a9es ? Salaries (7pense

6-1800

an! Seri%e /ar9e n%ome a7 (7pense .is%ellaneous (7pense n%ome Summar Retained (arnin9s #1

#-1400

6-1#00 6-1400

nterest (7pense

#1

Re%

Retained (arnin9s Diidends

6-1"00 "-1100 "-1200 "-1#00 "-1500 #-1400 #-1200 #-1200 #-1#00

IK

Deb!t

're(!t

Rp

#,040,#50,000

Rp

205,000

Rp

$,18#,000

Rp Rp

5,500,000 "68,000

Rp

Rp

Rp

R$

Rp

#,054,206,000

Rp Rp

10,850,000 11,400,000

Rp

2,1"#,420,000

Rp Rp

$,625,000 16,000,000

Rp

2#,480,000

Rp Rp

",600,000 12,6#5,000

Rp Rp Rp

11,415,000 ",105,$50 85,860,000

Rp

4,500,000

Rp Rp

120,000,000 8,180,000

Rp

5,6#5,000

Rp Rp

$2,$61,220 1,200,000

Rp

450,5#",0#0

Rp

-

74104.124000 R$

74104.124000

2,60#,666,"$0

450,5#",0#0

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PT GALAXY ELEKTRONIK NERA'A SALDO SETELA: PENUTUPAN )1 DESEMBER 2015 No A##o&t 1-1100

Na,e A##o&t

1-1200 1-1#00 1-1400

as/ in an! Pett as/ *%%ounts Re%eiable *llowan%e or Doubtul Debt

1-1500 1-1600 1-1$00 1-1800

.er%/andise nentor Store Supplies Prepaid Rent Prepaid nsuran%e

1-1"00 1-2100 1-#100 1-#200 1-##00 1-#400 1-#500 1-#600

Prepaid n%ome a7 Sto%! nesment and uildin9 at ost uildin9 *%%umulated Depr: ;e/i%le at %ost ;e/i%le *%%umulated Depr: (
1-#$00 2-1100 2-1200 2-1#00 2-1400 2-1500 2-1600 2-1$00 2-1800 2-2100 #-1100 #-1200 #-1#00

(
Deb!t

Rp

458,$11,000

Rp Rp

5,000,000 518,525,000

Rp Rp Rp Rp Rp Rp Rp Rp

1$5,800,000 $,545,000 5,600,000 6,4#0,000 2#5,000,000 1"2,500,000 $68,000,000

Rp

258,000,000

Rp

220,800,000

R$

245143114000

're(!t

Rp

15,555,$50

Rp

120,#20,000

Rp

"$,650,000

Rp Rp Rp Rp Rp Rp

$",060,000 2,000,000 #"",5"0,000 11,500,000 41,#82,620 4#,5$0,000

Rp Rp Rp Rp

2,000,000 225,000,000 1,000,000,000 814,282,6#0

6018-P2-PRAKTEK AKUNTANSI-KUNCI JAWABAN.xlsx

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