PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 1 31 31 31
Balance Cash Re Receipt Jo Journal Ca Cash Disb. Journal Adjusment
:
Petty Cash
Date Dec
Name
Description 1 Balance 31 Pembayaran
:
Name Date Dec
6018-P1-09/10
Debit
Credit
Rp
Rp
CRJ CDJ ADJ
536,300,000 378,300,000
5,070,000
Pos Ref
Debit
Credit
Rp
Rp
PC
3,850,000
Rp
Rp
1 Balance 31 Sa S ales Journal
SJ
941,600,000
31 Ge General Journal
GJ
1,027,400,000
55,000,000 262,900,000
CRJ
Balance Debit Credit Rp Rp 85,800,000 972,400,000 709,500,000
Allowance for Doubtful Debt Description
1 Balance 31 Ca Cash Receipt Journal 31 Adjustment
:
Balance Debit Credit Rp Rp 9,800,000 5,950,000
No : 1-1300 Credit
:
Balance Debit Credit Rp Rp 41,520,000 577,820,000 199,520,000 204,590,000
No : 1-1200
Debit
Description
Date Dec
Pos Ref
Accounts Receivable
31 Ca C ash Receipt Journal
Name
No : 1-1100
Pos Ref
Date Dec
Cash in Bank
Pos Ref
No : 1-1400 Debit
Credit
Rp
Rp
CRJ A DJ
1 Balance 31 Purchase Journal 31 General Journal
Credit Rp 11,800,000 19,000,000 21,285,000
7,200,000 2,285,000
Merchandise Inventory Description
Balance Debit Rp
No : 1-1500 Pos Ref
Debit
Credit
Rp
Rp
PJ GJ
1,033,800,000
Hak Cipta pada Depdiknas
Balance Debit Credit Rp Rp 520,000,000 1,553,800,000
953,409,000
600,391,000
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 1 Balance 31 Pe Pembelian 31 Adjustment
:
Date Dec
Name
1 Balance 31 Adjustment
:
Name
1 Balance 31 Adjustment
Date Dec
Name Date Dec
6018-P1-09/10
PC A DJ
Debit
Credit
Rp
Rp
900,000
5,850,000
1 Balance 31 Adjustment
Pos Ref
Debit
Credit
Rp
Rp
1,250,000
A DJ
Balance Debit Credit Rp Rp 15,300,000 14,050,000
No : 1-1800 Pos Ref
Debit
Credit
Rp
Rp
2,500,000
A DJ
Balance Debit Rp 21,300,000 18,800,000
Credit Rp
No : 1-1900 Pos Ref
Debit
Credit
Rp
Rp
15,000,000
A DJ
Eq Equipment at Cost Description
Balance Debit Credit Rp Rp 9,800,000 10,700,000 4,850,000
No : 1-1700
Prepaid Tax Description
:
Pos Ref
Prepaid Rent Description
:
No : 1-1600
Pr Prepaid Insurance Description
Date Dec
Store Supplies
Balance Debit Credit Rp Rp 15,000,000 0
No : 1-2100 Pos Ref
Debit
Credit
Rp
Rp
1 Balance
Hak Cipta pada Depdiknas
Balance Debit Rp 63,300,000
Credit Rp
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 1 Balance 31 Adjustment
:
Date Dec
Name
Name
1 31 31 31
Balance Purchase Journal General Journal Cash Disb. Journal
:
Ex Expense Payable Description
1 31 31 31
Balance Cash Disb. Journal Petty Cash Adjustment
:
In I ncome Tax Payable
Date
31 Adjustment
Name
:
Dec
6018-P1-09/10
Description
Dec
Date
No : 1-2110 Pos Ref
Debit
Credit
Rp
Rp
Balance Debit Rp
No : 2-1100 Pos Ref PJ GJ CDJ
Debit
Credit
Rp
Rp
Balance Debit Rp
1,137,180,000
1 Balance 31 Cash Disb. Journal 31 Adjustment
Credit Rp 69,300,000 1,206,480,000 1,161,380,000
45,100,000 355,300,000
806,080,000
No : 2-1200 Pos Ref CDJ PC A DJ
Debit
Credit
Rp
Rp
Balance Debit Rp
Credit Rp 3,900,000 1,400,000 425,000 4,925,000
2,500,000 975,000
4,500,000
No : 2-1300 Pos Ref
Debit Rp
A DJ
Credit Rp 553,150
Balance Debit Rp
PPN Payable Description
Credit Rp 16,500,000 17,750,000
1,250,000
A DJ
Ac Accounts Payable Description
Date Dec
Equipment Accum Dep
Credit Rp 553,150
No : 2-1400 Pos Ref CDJ A DJ
Debit
Credit
Rp
Rp
1,500,000
Hak Cipta pada Depdiknas
5,520,000
Balance Debit Rp
Credit Rp 1,500,000 5,520,000
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 31 31 31 31
Ca Cash Receipt Journal Sales Journal Ge G eneral Journal Adjustment
:
PPN Income
Date Dec
Name
Description 31 Purchase Journal 31 General Journal 31 Adjustment
:
Date Dec
Name Date Dec
Name Date Dec
6018-P1-09/10
PPN Outcome Pos Ref CRJ SJ GJ A DJ
Debit Rp
Credit Rp 24,200,000 85,600,000
Balance Debit Rp
5,000,000 104,800,000
1 Balance 31 Cash Disb. Journal
Pos Ref PJ GJ A DJ
Debit
Credit
Rp 103,380,000
Rp 4,100,000 99,280,000
Balance Debit Credit Rp Rp 103,380,000 99,280,000 0
No : 2-2100 Pos Ref CDJ
Debit
Credit
Rp
Rp
Balance Debit Rp
16,000,000
Mr M r. Andrian Capital Description
1 Balance 31 Clousing Journal 31 Clousing Journal
1 Balance 31 Petty Cash 31 Clousing Journal
Credit Rp 301,000,000 285,000,000
No : 3-1100 Pos Ref CLJ CLJ
Debit
Credit
Rp
Rp
141,267,850 26,200,000
: Mr M r. Andrian Drawing Description
Credit Rp 24,200,000 109,800,000 104,800,000 0
No : 2-1600
Ba Bank Permata Loan Description
:
No : 2-1500
Balance Debit Rp
Credit Rp 365,250,000 506,517,850 480,317,850
No : 3-1200 Pos Ref PC CLJ
Debit
Credit
Rp
Rp
800,000
Hak Cipta pada Depdiknas
26,200,000
Balance Debit Credit Rp Rp 25,400,000 26,200,000 0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Income Summary
Date Dec
Name
Description 31 Clousing Journal Clousing Journal Clousing Journal
:
Date Dec
Name
Dec
Name
Balance Ca C ash Receipt Journal Sales Journal Clousing Journal
:
Sales Return Description
31 Ge G eneral Journal 31 Clousing Journal
Date Dec
Name Date Dec
6018-P1-09/10
Rp
Credit Rp 1,612,720,000
Balance Debit Rp
Credit Rp 1,612,720,000 141,267,850 0
1,471,452,150
141,267,850
Pos Ref CRJ SJ CLJ
Debit
Credit
Rp
Rp
Balance Debit Rp
1 Balance 31 General Journal 31 Cl Clousing Journal
1,601,300,000
1,601,300,000
0
No : 4-1200 Pos Ref GJ CLJ
Debit Rp 50,000,000
Credit Rp
50,000,000
Balance Debit Credit Rp Rp 50,000,000 0
No : 5-1100 Pos Ref
Debit
Credit
Rp
Rp
GJ CLJ
912,409,000
1 Balance 31 Clousing Journal
Balance Debit Credit Rp Rp 314,100,000 1,226,509,000
1,226,509,000
Freight Paid Description
Credit Rp 503,300,000 745,300,000
242,000,000 856,000,000
Co Cost of goods Sold Description
:
CLJ CLJ CLJ
Debit
No : 4-1100
1 31 31 31
:
Pos Ref
Sales Description
Date
No : 3-1300
0
No : 5-1200 Pos Ref
Debit
Credit
Rp
Rp
CLJ
Hak Cipta pada Depdiknas
8,800,000
Balance Debit Credit Rp Rp 8,800,000 0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 1 Balance 31 Brosur 31 Clousing Journal
:
Date Dec
Name
1 Balance 31 Adjustment 31 Clousing Journal
:
Name
1 Balance 31 Adjustment 31 Clousing Journal
Date Dec
Name Date Dec
6018-P1-09/10
PC CLJ
Debit
Credit
Rp
Rp
675,000 4,875,000
Pos Ref A DJ CLJ
1 Balance 31 Adjustment 31 Clousing Journal
Debit
Credit
Rp
Rp
1,000,000 9,700,000
1 Balance 31 Adjustment 31 Clousing Journal
Balance Debit Credit Rp Rp 8,700,000 9,700,000 0
No : 6-1200 Pos Ref A DJ CLJ
Debit
Credit
Rp
Rp
5,850,000 10,600,000
Balance Debit Credit Rp Rp 4,750,000 10,600,000 0
No : 6-1300 Pos Ref A DJ CLJ
Debit
Credit
Rp
Rp
2,285,000 17,385,000
Depreciation Expense Description
Balance Debit Credit Rp Rp 4,200,000 4,875,000 0
No : 6-1100
Ba Bad Debt Expense Description
:
Pos Ref
Store Supplies Expenses Description
:
No : 6-1000
Telephone & Electricity expenses Description
Date Dec
Advertising Expenses
Balance Debit Credit Rp Rp 15,100,000 17,385,000 0
No : 6-1400 Pos Ref A DJ CLJ
Debit
Credit
Rp
Rp
1,250,000
Hak Cipta pada Depdiknas
17,750,000
Balance Debit Credit Rp Rp 16,500,000 17,750,000 0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 1 Balance 31 Adjustment 31 Clousing Journal
:
Date Dec
Name
1 Balance 31 Adjustment 31 Clousing Journal
:
Name
1 Balance 31 Adjustment 31 Clousing Journal
Date Dec
Name Date Dec
6018-P1-09/10
A DJ CLJ
Debit
Credit
Rp
Rp
1,250,000 15,550,000
Balance Debit Credit Rp Rp 14,300,000 15,550,000 0
No : 6-1600 Pos Ref A DJ CLJ
Debit
Credit
Rp
Rp
2,500,000 25,800,000
Balance Debit Credit Rp Rp 23,300,000 25,800,000 0
No : 6-1700 Pos Ref A DJ CLJ
Debit
Credit
Rp
Rp
3,500,000 39,800,000
Balance Debit Rp 36,300,000 39,800,000 0
Other Operating Expense Description
1 Balance 31 Petty Cash 31 Clousing Journal
:
Pos Ref
Wa Wages & Salaries Description
:
No : 6-1500
Rent Expense Description
Date Dec
In I nsurance Expense
No : 6-1800 Pos Ref PC CLJ
Debit
Credit
Rp
Rp
500,000 9,800,000
Balance Debit Credit Rp Rp 9,300,000 9,800,000 0
In Interest Revenue Description
1 Balance 31 Adjustment 31 Clousing Journal
Credit Rp
No : 7-1100 Pos Ref A DJ CLJ
Debit
Credit
Rp
Rp
5,320,000 11,420,000
Hak Cipta pada Depdiknas
Balance Debit Rp
Credit Rp 6,100,000 11,420,000 0
Hal. ;
dari
PD. ANGKASA
GENERAL LEDGER DECEMBER 2010
Name
:
Date Dec
Name
Description 1 Balance 31 Cash Disb. Journal 31 Clousing Journal
:
Date Dec
Name Date Dec
6018-P1-09/10
In Interest Revenue Pos Ref CDJ CLJ
Debit
Credit
Rp
Rp
3,000,000 12,480,000
Bank Service Charge Description
1 Balance 31 Adjusment 31 Clousing Journal
:
No : 8-1100
No : 8-1200 Pos Ref ADJ CLJ
Debit
Credit
Rp
Rp
250,000 6,850,000
In I ncome Tax Expense Description
31 Adjustment 31 Clousing Journal
Balance Debit Credit Rp Rp 9,480,000 12,480,000 0
Balance Debit Rp 6,600,000 6,850,000 0
Credit Rp
No : 9-1300 Pos Ref A DJ CLJ
Debit Rp 15,553,150
Hak Cipta pada Depdiknas
Credit Rp 15,553,150
Balance Debit Credit Rp Rp 15,553,150 0
Hal. ;
dari
DOKUMEN NEGARA
Paket 2
KUNCI JAWABAN
UJI PRAKTIK AKUNTANSI PD. ANGKASA
TAHAP 3
MENYELESAIKAN SIKLUS AKUNTANSI
PD. ANGKASA
GENERAL JOURNAL ( ADJUSTMENT ) DECEMBER 31, 2010 ADJ
DATE Dec.
Dec.
Dec.
Dec.
31
31
31
31
EVIDENCE NUMBER
ME 12-1
ME 12-2
ME 12-3
ME 12-4
DISCRIPTION
POS
DEBIT
CREDIT
REF
( Rp. )
( Rp. )
Cash in Bank
1-1100
5,070,000
Bank Service Charge
8-1200
250,000
Interest Revenue
7-1100
Store Supplies Expenses
6-1200
5,850,000
Rent Expense
6-1600
2,500,000
Insurance Expense
6-1500
1,250,000
Bad Debt Expense
6-1300
2,285,000
Store Supplies
1-1600
5,850,000
Prepaid Rent
1-1800
2,500,000
Prepaid Insurance
1-1700
1,250,000
Allawance for Doubt.debt. Doubt.debt.
1-1400
2,285,000
Depreciation Expense
6-1400
1,250,000
Wages and Salaries
6-1700
3,500,000
Telephone & Electricity Exp.
6-1100
1,000,000
Equipment Accum. Dep.
1-2110
1,250,000
Expense Payable
2-1200
4,500,000
PPN Outcome
2-1500
104,800,000
PPN Income
2-1600
99,280,000
PPN Payable
2-1400
5,520,000
Income Tax Expense
8-1300
Prepaid Tax
1-1900
15,000,000
Income Tax Payable
2-1300
553,150
15,553,150
143,308,150
TOTAL
6018-P1-09/10
5,320,000
Hak Cipta pada Depdiknas
143,308,150
Hal. ;
d ar i
PD. ANGKASA WORKSHEET DECEMBER 31, 2010 Accounts
Acc. Num
Trial Balance Debit
Adjustment Credit
1-1100
Cash in Bank
199,520,000
1-1200
Petty Cash
1-1300
Accounts Receivable
1-1400
Allowance for Doubtful Debt
1-1500
Merchandise Inventory
1-1600
Store Supplies
10,700,000
1-1700
Prepaid Insurance
1-1800
Debit
Balance Sheet Credit
5,070,000
Debit
Profit/Loss
Credit
Debit
Balance Credit
Debit
Credit
204,590,000
204,590,000
5,950,000
5,950,000
5,950,000
709,500,000
709,500,000
709,500,000
19,000,000
2,285,000
600,391,000
21,285,000
21,285,000
600,391,000
600,391,000
5,850,000
4,850,000
4,850,000
15,300,000
1,250,000
14,050,000
14,050,000
Prepaid Rent
21,300,000
2,500,000
18,800,000
18,800,000
1-1900
Prepaid Tax
15,000,000
15,000,000
-
-
1-2100
Equipment at Cost
63,300,000
63,300,000
63,300,000
1-2110
Equipment Accum Dep
2-1100
Accounts Payable
806,080,000
2-1200
Expense Payable
425,000
2-1300
In Income Tax Payable
2-1400
PPN Payable
2-1500
PPN Outcome
2-1600
PPN Income
2-2100
Bank Permata Loan
3-1100
Mr. Andrian Capital
3-1200
Mr. Andrian Drawing
4-1100
Sales
4-1200
Sales Return
16,500,000
17,750,000
17,750,000
806,080,000
806,080,000
4,500,000
4,925,000
4,925,000
553,150
553,150
553,150
5,520,000
5,520,000
5,520,000
285,000,000
285,000,000
285,000,000
365,250,000
365,250,000
365,250,000
104,800,000
1,250,000
104,800,000
99,280,000
99,280,000
26,200,000
26,200,000 1,601,300,000
26,200,000 1,601,300,000
50,000,000
50,000,000
6018-P1-09/10
1,601,300,000 50,000,000
Hak Cipta pada Depdiknas
Hal. ;
dari
PD. ANGKASA WORKSHEET DECEMBER 31, 2010 Accounts
Acc. Num 5-1100
Cost of goods Sold
5-1200
Trial Balance Debit
Adjustment Credit
Debit
Balance Sheet Credit
Debit
Profit/Loss
Credit
Debit
1,226,509,000
1,226,509,000
1,226,509,000
Freight Paid
8,800,000
8,800,000
8,800,000
6-1000
Advertising Expenses
4,875,000
4,875,000
4,875,000
6-1100
Telephone & Electricity expenses
8,700,000
1,000,000
9,700,000
9,700,000
6-1200
Store Supplies Expenses
4,750,000
5,850,000
10,600,000
10,600,000
6-1300
Bad Debt Expense
15,100,000
2,285,000
17,385,000
17,385,000
6-1400
Depreciation Ex Expense
16,500,000
1,250,000
17,750,000
17,750,000
6-1500
Insurance Expense
14,300,000
1,250,000
15,550,000
15,550,000
6-1600
Rent Expense
23,300,000
2,500,000
25,800,000
25,800,000
6-1700
Wages & Salaries
36,300,000
3,500,000
39,800,000
39,800,000
6-1800
Other Operating Expense
9,800,000
9,800,000
7-1100
Interest Revenue
8-1100
Interest Expense
8-1200
Bank Service Charge
8-1300
Income Tax Expense
9,800,000 6,100,000
5,320,000
12,480,000 6,600,000
11,420,000
Balance Credit
11,420,000
12,480,000
12,480,000
250,000
6,850,000
6,850,000
15,553,150
15,553,150
15,553,150
Debit
Credit
PD. ANGKASA WORKSHEET DECEMBER 31, 2010 Accounts
Acc. Num 5-1100
Cost of goods Sold
5-1200
Trial Balance Debit
Adjustment Credit
Debit
Balance Sheet Credit
Debit
Profit/Loss
Credit
1,226,509,000
1,226,509,000
1,226,509,000
Freight Paid
8,800,000
8,800,000
8,800,000
6-1000
Advertising Expenses
4,875,000
4,875,000
4,875,000
6-1100
Telephone & Electricity expenses
8,700,000
1,000,000
9,700,000
9,700,000
6-1200
Store Supplies Expenses
4,750,000
5,850,000
10,600,000
10,600,000
6-1300
Bad Debt Expense
15,100,000
2,285,000
17,385,000
17,385,000
6-1400
Depreciation Ex Expense
16,500,000
1,250,000
17,750,000
17,750,000
6-1500
Insurance Expense
14,300,000
1,250,000
15,550,000
15,550,000
6-1600
Rent Expense
23,300,000
2,500,000
25,800,000
25,800,000
6-1700
Wages & Salaries
36,300,000
3,500,000
39,800,000
39,800,000
6-1800
Other Operating Expense
9,800,000
9,800,000
7-1100
Interest Revenue
8-1100
Interest Expense
8-1200
Bank Service Charge
8-1300
Income Tax Expense
9,800,000 6,100,000
5,320,000
12,480,000
3,204,455,000
3,204,455,000
11,420,000 12,480,000
250,000
6,850,000
6,850,000
15,553,150
15,553,150
15,553,150
143,308,150
143,308,150
3,119,083,150
3,119,083,150
EARNING AFTER TAX
1,471,452,150 141,267,850 1,612,720,000
6018-P1-09/10
Credit
Debit
Credit
11,420,000
12,480,000
6,600,000
Balance
Debit
1,612,720,000 -
1,506,363,150
-
1,612,720,000
Hak Cipta pada Depdiknas
1,647,631,000
141,267,850
1,647,631,000
1,647,631,000
Hal. ;
PD. ANGKASA
PROFIT AND LOSS STATEMENT JAN 1 - DEC 31, 2010 Rp. Sales Sales Return Net Sales Cost Of Goo s So Gross Profit Operating Expenses Freight Paid Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense
Tota Operating Expenses
Rp.
Rp. 1,601,300,000 50,000,000 1,551,300,000 1,22 ,509,000 324,791,000 8,800,000 4,875,000 9,700,000 10,600,000 17,385,000 17,750,000 15,550,000 25,800,000 39,800,000 9,800,000
1 0,0 0,000
dari
PD. ANGKASA
PROFIT AND LOSS STATEMENT JAN 1 - DEC 31, 2010 Rp.
Rp.
Sales Sales Return Net Sales Cost Of Goo s So Gross Profit Operating Expenses
1,601,300,000 50,000,000 1,551,300,000 1,22 ,509,000 324,791,000
Freight Paid Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense
Tota Operating Expenses Op. Profit Other Income: Interest Revenue Other Expense: Interest Expense Bank Service Charge
Rp.
8,800,000 4,875,000 9,700,000 10,600,000 17,385,000 17,750,000 15,550,000 25,800,000 39,800,000 9,800,000
1 0,0 0,000 164,731,000 11,420,000 12,480,000 6,850,000 19,330,000 (7,910,000) 156,821,000 15,553,150 141,267,850
Earning Bifore Tax Income Tax Expense Earning After Tax
6018-P1-09/10
Hak Cipta pada Depdiknas
Hal. ;
d ar i
PD. ANGKASA
CASH FLOW STATEMENT DECEMBER 31, 2010 DISCRIPTION
( Rp. )
BALANCE ( Rp. )
Arus Kas dari kegiatan Operasional Penerimaan dari Pelanggan
Rp
536,300,000
Pembayaran kepada Pemasok
Rp
(355,300,000)
Pembayaran PPN
Rp
(1,500,000)
Pembayaran Expense Payable
Rp
(3,475,000)
Pembayaran Interest Expense
Rp
(3,000,000)
Advertising Expense
Rp
(675,000)
Store Supplies
Rp
(900,000)
Other Operating Expense
Rp
(500,000)
Bank Service Charge
Rp
(250,000)
Interest Revenue
Rp
5,320,000
Kas dihasilkan dari aktivitas operasional
Rp
Aliran Kas dari Kegiatan Investasi
176,020,000 -
Aliran Kas dari Kegiatan Pendanaan Bank Permata Loan
(16,000,000)
Hendrawan Drawing
(800,000)
Kas dihasilkan dari Aktivitas Pendanaan
Rp
(16,800,000)
Kenaikan Kas dan setara kas
Rp
159,220,000
Kas dan Setara Kas pada awal periode
Rp
51,320,000
Kas dan Setara Kas pada akhir periode
Rp
210,540,000
6018-P1-09/10
Hak Cipta pada Depdiknas
Hal. ;
d ar i
PD. ANGKASA
CAPITAL STATEMENT DECEMBER 31, 2010 DISCRIPTION
( Rp. )
Mr. Andrian Capital Jan 1
BALANCE ( Rp. )
Rp
365,250,000
Increase Capital
Rp
115,067,850
Mr. Andrian Capital Dec 31
Rp
480,317,850
Net Profit
Rp
141,267,850
Mr. Andrian Drawing
Rp
26,200,000
6018-P1-09/10
Hak Cipta pada Depdiknas
Hal. ;
d ar i
PD. ANGKASA
BALANCE SHEET DECEMBER 31, 2010 ASSETS DISCRIPTION
( Rp. )
BALANCE ( Rp. )
Current Assets Cash in Bank
DISCRIPTION
( Rp. )
Current Liability Accounts Payable 204,590,000 5,950,000 Expense Payable
Petty Cash Accounts Receivable
709,500,000
Allowance for Doubtful Debt
21,285,000
Merchandise Inventory
600,391,000
4,925,000
5,520,000
Total Current Liabilities
4,850,000
Prepaid Insurance
14,050,000
Bank Permata Loan
Prepaid Rent
18,800,000
1,536,846,000
553,150
PPN Payable
Long Term Liability
Store Supplies
Total Current Assets
806,080,000
Income Tax Payable 688,215,000
817,078,150 285,000,000 1,102,078,150
Owner's Equity Mr. Andrian Capital
Fixed Assets Equipment at Cost
63,300,000
Equipment Accum Dep
17,750,000
Total Fixed Assets
LIABILITY AND EQUITY BALANCE ( Rp. )
480,317,850
45,550,000
Total Assets
1,582,396,000
6018-P1-09/10
Total Liability & Equity
1,582,396,000
Hak Cipta pada Depdiknas
Hal. ;
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PD. ANGKASA
GENERAL JOURNAL ( CLOSING ENTRIES) ENTRIES) DECEMBER 31, 2010 CLJ
DATE Dec 31
EVIDENCE
DISCRIPTION
NUMBER
DEBIT
CREDIT
REF
( Rp. )
( Rp. )
Sales
4-1100
1,601,300,000
Interest Revenue
7-1100
11,420,000
Income Summary
31
POS
1,612,720,000
3-1300
Income Summary
3-1300
Sales Return
4-1200
50,000,000
Cost of goods Sold
5-1100
1,226,509,000
Freight Paid
5-1200
8,800,000
Advertising Expenses
6-1000
4,875,000
Tele Teleph phon one e & Elec Electtrici ricitty expe expens nses es
6-11 6-1100 00
9,700,000
Store Supplies Expenses
6-1200
10,600,000
1,471,452,150
PD. ANGKASA
GENERAL JOURNAL ( CLOSING ENTRIES) ENTRIES) DECEMBER 31, 2010 CLJ
DATE Dec 31
EVIDENCE
DISCRIPTION
NUMBER
31
REF
( Rp. )
( Rp. )
1,601,300,000
Interest Revenue
7-1100
11,420,000 1,612,720,000
3-1300
Income Summary
3-1300
Sales Return
4-1200
50,000,000
Cost of goods Sold
5-1100
1,226,509,000
Freight Paid
5-1200
8,800,000
Advertising Expenses
6-1000
4,875,000
Tele Teleph phon one e & Elec Electtrici ricitty expe expens nses es
6-11 6-1100 00
9,700,000
Store Supplies Expenses
6-1200
10,600,000
Bad Debt Expense
6-1300
17,385,000
Depreciation Expense
6-1400
17,750,000
Insurance Expense
6-1500
15,550,000
Rent Expense
6-1600
25,800,000
W ages & Salaries
6-1700
39,800,000
Other Operating Expense
6-1800
9,800,000
Interest Expense
8-1100
12,480,000
Bank Service Charge
8-1200
6,850,000
Income Tax Expense
8-1300
15,553,150
Income Summary
3-1300
Mr. Andrian, Capital Mr. Andrian, Drawing
TOTAL
6018-P1-09/10
CREDIT
4-1100
Mr. Andrian, Capital 31
DEBIT
Sales Income Summary
31
POS
Hak Cipta pada Depdiknas
1,471,452,150
141,267,850 141,267,850
3-1100 3-1100
26,200,000 26,200,000
3-1200
3,251,640,000
3,251,640,000
Hal. ;
d ar i
PD. ANGKASA
POST CLOOSING TRIAL BALANCE DECEMBER 31, 2010 ACCOUNTS
CC. NUM.
1-11 1-1100 00 Cash Cash in Bank ank
DEBIT
CREDIT
( Rp.)
( Rp.)
204,590,000
1-12 1-1200 00 Petty etty Cash Cash
5,950,000
1-130 1-1300 0 Acco Account unts s Recei Receivab vable le
709,500,000
1-140 1-1400 0 Allo Allowan wance ce for for Doubt Doubtful ful Debt Debt 1-150 1-1500 0 Merc Merchan handi dise se Inve Invent ntory ory
21,285,000 600,391,000
1-16 1-1600 00 Stor Store e Sup Suppl plie ies s
4,850,000
1-17 1-1700 00 Prep Prepai aid d Insu Insura ranc nce e
14,050,000
1-18 1-1800 00 Prepa repaiid Rent Rent
18,800,000
1-21 1-2100 00 Equi Equipm pmen entt at Cost Cost
63,300,000
1-211 1-2110 0 Equi Equipme pment nt Accu Accum m Dep
17,750,000
2-11 2-1100 00 Acco Accoun unts ts Paya Payabl ble e
806,080,000
2-12 2-1200 00 Expe Expens nse e Paya Payabl ble e
4,925,000
2-13 2-1300 00 Inco Income me Tax Tax Payab Payable le
553,150
2-14 2-1400 00 PPN Pay Payab able le
5,520,000
2-21 2-2100 00 Bank Bank Per Perma mata ta Loan Loan
285,000,000
3-110 3-1100 0 Mr. Mr. Andri Andrian, an, Capit Capital al
480,317,850
1,621,431,000
TOTAL
6018-P1-09/10
Hak Cipta pada Depdiknas
1,621,431,000
Hal. ;
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PERHITUNGAN PAJAK PENGHASILAN Laba sebelum PPh PTKP ISTRI 2 ANAK
156,821,000 15,840,000 1,320,000 2,640,000 19,800,000 137,021,000
PKP
PPh 5% X 50.000.000,00 15% X (137.021.000 - 50.000.000,00) PPh
Laba sebelum PPh PPh Laba setelah PPh
LEMBAR KERJA LATIHAN
2,500,000 13,053,150 15,553,150
156,821,000 15,553,150 141,267,850
SMK N 1 DEPOK
Hal. : 19 dari
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