Kunci Jawab Tahap 3_pd_angkasa

6018-P1-09/10 Hak Cipta pada Depdiknas Hal. ; dari

PD. ANGKASA

GENERAL LEDGERDECEMBER 2010

Name : Cash in Bank No : 1-1100

Date DescriptionDebit Credit

BalanceDebit Credit

Rp Rp Rp RpDec 1 Balance 41,520,000

31 Cash Receipt Journal CRJ 536,300,000 577,820,000 31 Cash Disb. Journal CDJ 378,300,000 199,520,000

31 Adjusment ADJ 5,070,000 204,590,000

Name : Petty Cash No : 1-1200


BalanceDebit Credit


31 Pembayaran PC 3,850,000 5,950,000

Name : Accounts Receivable No : 1-1300


BalanceDebit Credit


31 Sales Journal SJ 941,600,000 1,027,400,000

31 General Journal GJ 55,000,000 972,400,000 31 Cash Receipt Journal CRJ 262,900,000 709,500,000

Name : Allowance for Doubtful Debt No : 1-1400


BalanceDebit Credit


31 Cash Receipt Journal CRJ 7,200,000 19,000,000

31 Adjustment ADJ 2,285,000 21,285,000

Name : Merchandise Inventory No : 1-1500


BalanceDebit Credit


31 Purchase Journal PJ 1,033,800,000 1,553,800,000

31 General Journal GJ 953,409,000 600,391,000

Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA


Name : Store Supplies No : 1-1600


BalanceDebit Credit


31 Pembelian PC 900,000 10,700,000

31 Adjustment ADJ 5,850,000 4,850,000

Name : Prepaid Insurance No : 1-1700


BalanceDebit Credit


31 Adjustment ADJ 1,250,000 14,050,000

Name : Prepaid Rent No : 1-1800


BalanceDebit Credit


31 Adjustment ADJ 2,500,000 18,800,000

Name : Prepaid Tax No : 1-1900


BalanceDebit Credit


31 Adjustment ADJ 15,000,000 0

Name : Equipment at Cost No : 1-2100


BalanceDebit Credit


Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA


Name : Equipment Accum Dep No : 1-2110


BalanceDebit Credit


31 Adjustment ADJ 1,250,000 17,750,000

Name : Accounts Payable No : 2-1100


BalanceDebit Credit


31 Purchase Journal PJ 1,137,180,000 1,206,480,000

31 General Journal GJ 45,100,000 1,161,380,000

31 Cash Disb. Journal CDJ 355,300,000 806,080,000

Name : Expense Payable No : 2-1200


BalanceDebit Credit


31 Cash Disb. Journal CDJ 2,500,000 1,400,000 31 Petty Cash PC 975,000 425,000

31 Adjustment ADJ 4,500,000 4,925,000

Name : Income Tax Payable No : 2-1300


BalanceDebit Credit

Rp Rp Rp Rp

Dec 31 Adjustment ADJ 553,150 553,150

Name : PPN Payable No : 2-1400


BalanceDebit Credit


31 Cash Disb. Journal CDJ 1,500,000 -

31 Adjustment ADJ 5,520,000 5,520,000

Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA


Name : PPN Outcome No : 2-1500


BalanceDebit Credit

Rp Rp Rp RpDec 31 Cash Receipt Journal CRJ 24,200,000 24,200,000

31 Sales Journal SJ 85,600,000 109,800,000 31 General Journal GJ 5,000,000 104,800,000


Name : PPN Income No : 2-1600


BalanceDebit Credit

Rp Rp Rp RpDec 31 Purchase Journal PJ 103,380,000 103,380,000

31 General Journal GJ 4,100,000 99,280,000


Name : Bank Permata Loan No : 2-2100


BalanceDebit Credit


31 Cash Disb. Journal CDJ 16,000,000 285,000,000

Name : Mr. Andrian Capital No : 3-1100


BalanceDebit Credit


31 Clousing Journal CLJ 141,267,850 506,517,850

31 Clousing Journal CLJ 26,200,000 480,317,850

Name : Mr. Andrian Drawing No : 3-1200


BalanceDebit Credit


31 Petty Cash PC 800,000 26,200,000

31 Clousing Journal CLJ 26,200,000 0

Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA


Name : Income Summary No : 3-1300


BalanceDebit Credit

Rp Rp Rp RpDec 31 Clousing Journal CLJ 1,612,720,000 1,612,720,000

Clousing Journal CLJ 1,471,452,150 141,267,850

Clousing Journal CLJ 141,267,850 0

Name : Sales No : 4-1100


BalanceDebit Credit


31 Cash Receipt Journal CRJ 242,000,000 745,300,000 31 Sales Journal SJ 856,000,000 1,601,300,000

31 Clousing Journal CLJ 1,601,300,000 0

Name : Sales Return No : 4-1200


BalanceDebit Credit

Rp Rp Rp RpDec 31 General Journal GJ 50,000,000 50,000,000


Name : Cost of goods Sold No : 5-1100


BalanceDebit Credit


31 General Journal GJ 912,409,000 1,226,509,000

31 Clousing Journal CLJ 1,226,509,000 0

Name : Freight Paid No : 5-1200


BalanceDebit Credit



Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA


Name : Advertising Expenses No : 6-1000


BalanceDebit Credit


31 Brosur PC 675,000 4,875,000 31 Clousing Journal CLJ 4,875,000 0

Name : Telephone & Electricity expenses No : 6-1100


BalanceDebit Credit


31 Adjustment ADJ 1,000,000 9,700,000 31 Clousing Journal CLJ 9,700,000 0

Name : Store Supplies Expenses No : 6-1200


BalanceDebit Credit



Name : Bad Debt Expense No : 6-1300


BalanceDebit Credit



Name : Depreciation Expense No : 6-1400


BalanceDebit Credit



Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA



PD. ANGKASA


Name : Insurance Expense No : 6-1500


BalanceDebit Credit



Name : Rent Expense No : 6-1600


BalanceDebit Credit



Name : Wages & Salaries No : 6-1700


BalanceDebit Credit



Name : Other Operating Expense No : 6-1800


BalanceDebit Credit


31 Petty Cash PC 500,000 9,800,000 31 Clousing Journal CLJ 9,800,000 0

Name : Interest Revenue No : 7-1100


BalanceDebit Credit


31 Adjustment ADJ 5,320,000 11,420,000


Pos Ref

Pos Ref

Pos Ref

Pos Ref

Pos Ref


PD. ANGKASA


Name : Interest Revenue No : 8-1100


BalanceDebit Credit


31 Cash Disb. Journal CDJ 3,000,000 12,480,000 31 Clousing Journal CLJ 12,480,000 0

Name : Bank Service Charge No : 8-1200


BalanceDebit Credit


31 Adjusment ADJ 250,000 6,850,000 31 Clousing Journal CLJ 6,850,000 0

Name : Income Tax Expense No : 9-1300


BalanceDebit Credit

Rp Rp Rp Rp

Dec 31 Adjustment ADJ 15,553,150 15,553,150 31 Clousing Journal CLJ 15,553,150 0

Pos Ref

Pos Ref

Pos Ref

KUNCI JAWABANUJI PRAKTIK AKUNTANSI

PD. ANGKASA

TAHAP 3

MENYELESAIKAN SIKLUS AKUNTANSI

Paket 2DOKUMEN NEGARA


PD. ANGKASA

GENERAL JOURNAL ( ADJUSTMENT )

DECEMBER 31, 2010ADJ

DATEEVIDENCE

DISCRIPTIONPOS DEBIT CREDIT

NUMBER REF ( Rp. ) ( Rp. )

Dec. 31 ME 12-1 Cash in Bank 1-1100 5,070,000

Bank Service Charge 8-1200 250,000

Interest Revenue 7-1100 5,320,000

Dec. 31 ME 12-2 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. 1-1400 2,285,000

Dec. 31 ME 12-3 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

Dec. 31 ME 12-4 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 15,553,150

Prepaid Tax 1-1900 15,000,000

Income Tax Payable 2-1300 553,150

TOTAL 143,308,150 143,308,150


PD. ANGKASAWORKSHEET

DECEMBER 31, 2010

Acc. Num AccountsTrial Balance Adjustment Balance Sheet Profit/Loss Balance

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

1-1100 Cash in Bank 199,520,000 5,070,000 204,590,000 204,590,000

1-1200 Petty Cash 5,950,000 5,950,000 5,950,000

1-1300 Accounts Receivable 709,500,000 709,500,000 709,500,000

1-1400 Allowance for Doubtful Debt 19,000,000 2,285,000 21,285,000 21,285,000

1-1500 Merchandise Inventory 600,391,000 600,391,000 600,391,000

1-1600 Store Supplies 10,700,000 5,850,000 4,850,000 4,850,000

1-1700 Prepaid Insurance 15,300,000 1,250,000 14,050,000 14,050,000

1-1800 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 16,500,000 1,250,000 17,750,000 17,750,000

2-1100 Accounts Payable 806,080,000 806,080,000 806,080,000

2-1200 Expense Payable 425,000 4,500,000 4,925,000 4,925,000

2-1300 Income Tax Payable 553,150 553,150 553,150

2-1400 PPN Payable 5,520,000 5,520,000 5,520,000

2-1500 PPN Outcome 104,800,000 104,800,000

2-1600 PPN Income 99,280,000 99,280,000

2-2100 Bank Permata Loan 285,000,000 285,000,000 285,000,000

3-1100 Mr. Andrian Capital 365,250,000 365,250,000 365,250,000

3-1200 Mr. Andrian Drawing 26,200,000 26,200,000 26,200,000

4-1100 Sales 1,601,300,000 1,601,300,000 1,601,300,000

4-1200 Sales Return 50,000,000 50,000,000 50,000,000


PD. ANGKASAWORKSHEET

DECEMBER 31, 2010

Acc. Num AccountsTrial Balance Adjustment Balance Sheet Profit/Loss Balance

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

5-1100 Cost of goods Sold 1,226,509,000 1,226,509,000 1,226,509,000

5-1200 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 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 9,800,000

7-1100 Interest Revenue 6,100,000 5,320,000 11,420,000 11,420,000

8-1100 Interest Expense 12,480,000 12,480,000 12,480,000

8-1200 Bank Service Charge 6,600,000 250,000 6,850,000 6,850,000

8-1300 Income Tax Expense 15,553,150 15,553,150 15,553,150

3,204,455,000 3,204,455,000 143,308,150 143,308,150 3,119,083,150 3,119,083,150 1,471,452,150 1,612,720,000 1,647,631,000 1,506,363,150

EARNING AFTER TAX 141,267,850 - - 141,267,850

1,612,720,000 1,612,720,000 1,647,631,000 1,647,631,000


PD. ANGKASA

PROFIT AND LOSS STATEMENTJAN 1 - DEC 31, 2010

Rp. Rp. Rp.Sales 1,601,300,000 Sales Return 50,000,000 Net Sales 1,551,300,000 Cost Of Goods Sold 1,226,509,000 Gross Profit 324,791,000

Operating Expenses

Freight Paid 8,800,000

Advertising Expenses 4,875,000

Telephone & Electricity expenses 9,700,000

Store Supplies Expenses 10,600,000

Bad Debt Expense 17,385,000

Depreciation Expense 17,750,000

Insurance Expense 15,550,000

Rent Expense 25,800,000

Wages & Salaries 39,800,000

Other Operating Expense 9,800,000

Total Operating Expenses 160,060,000 Op. Profit 164,731,000 Other Income:Interest Revenue 11,420,000 Other Expense:Interest Expense 12,480,000 Bank Service Charge 6,850,000

19,330,000 (7,910,000)

Earning Bifore Tax 156,821,000 Income Tax Expense 15,553,150 Earning After Tax 141,267,850


PD. ANGKASA

CASH FLOW STATEMENTDECEMBER 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 176,020,000

Aliran Kas dari Kegiatan Investasi -

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


PD. ANGKASA

CAPITAL STATEMENTDECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANCE ( Rp. )

Mr. Andrian Capital Jan 1 Rp 365,250,000

Net Profit Rp 141,267,850

Mr. Andrian Drawing Rp 26,200,000

Increase Capital Rp 115,067,850

Mr. Andrian Capital Dec 31 Rp 480,317,850


PD. ANGKASA

BALANCE SHEETDECEMBER 31, 2010

ASSETS LIABILITY AND EQUITY

DISCRIPTION ( Rp. ) BALANCE ( Rp. ) DISCRIPTION ( Rp. ) BALANCE ( Rp. )

Current Assets Current Liability

Cash in Bank 204,590,000 Accounts Payable 806,080,000

Petty Cash 5,950,000 Expense Payable 4,925,000

Accounts Receivable 709,500,000 Income Tax Payable 553,150

Allowance for Doubtful Debt 21,285,000 688,215,000 PPN Payable 5,520,000

Merchandise Inventory 600,391,000 Total Current Liabilities 817,078,150

Store Supplies 4,850,000 Long Term Liability

Prepaid Insurance 14,050,000 Bank Permata Loan 285,000,000

Prepaid Rent 18,800,000 1,102,078,150

Total Current Assets 1,536,846,000 Owner's Equity

Fixed Assets Mr. Andrian Capital 480,317,850

Equipment at Cost 63,300,000

Equipment Accum Dep 17,750,000

Total Fixed Assets 45,550,000

Total Assets 1,582,396,000 Total Liability & Equity 1,582,396,000


PD. ANGKASA

GENERAL JOURNAL ( CLOSING ENTRIES)

DECEMBER 31, 2010CLJ

DATEEVIDENCE

DISCRIPTIONPOS DEBIT CREDIT

NUMBER REF ( Rp. ) ( Rp. )

Dec 31 Sales 4-1100 1,601,300,000

Interest Revenue 7-1100 11,420,000

Income Summary 3-1300 1,612,720,000

31 Income Summary 3-1300 1,471,452,150

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

Telephone & Electricity expenses 6-1100 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

Wages & 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

31 Income Summary 3-1300 141,267,850

Mr. Andrian, Capital 3-1100 141,267,850

31 Mr. Andrian, Capital 3-1100 26,200,000

Mr. Andrian, Drawing 3-1200 26,200,000

TOTAL 3,251,640,000 3,251,640,000


PD. ANGKASA

POST CLOOSING TRIAL BALANCEDECEMBER 31, 2010

ACC. NUM. ACCOUNTS DEBIT CREDIT

( Rp.) ( Rp.)

1-1100 Cash in Bank 204,590,000

1-1200 Petty Cash 5,950,000

1-1300 Accounts Receivable 709,500,000

1-1400 Allowance for Doubtful Debt 21,285,000

1-1500 Merchandise Inventory 600,391,000

1-1600 Store Supplies 4,850,000

1-1700 Prepaid Insurance 14,050,000

1-1800 Prepaid Rent 18,800,000

1-2100 Equipment at Cost 63,300,000

1-2110 Equipment Accum Dep 17,750,000

2-1100 Accounts Payable 806,080,000

2-1200 Expense Payable 4,925,000

2-1300 Income Tax Payable 553,150

2-1400 PPN Payable 5,520,000

2-2100 Bank Permata Loan 285,000,000

3-1100 Mr. Andrian, Capital 480,317,850

TOTAL 1,621,431,000 1,621,431,000

LEMBAR KERJA LATIHAN SMK N 1 DEPOK Hal. : 20 dari .

PERHITUNGAN PAJAK PENGHASILAN

Laba sebelum PPh 156,821,000

PTKP 15,840,000

ISTRI 1,320,000

2 ANAK 2,640,000

19,800,000

PKP 137,021,000

PPh

5% X 50.000.000,00 2,500,000

15% X (137.021.000 - 50.000.000,00) 13,053,150

PPh 15,553,150

Laba sebelum PPh 156,821,000

PPh 15,553,150

Laba setelah PPh 141,267,850

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Kunci Jawab Tahap 3_pd_angkasa