3 Kunci Jawaban Siklus Akuntansi
Short Description
Kunci Jawaban Siklus Akuntansi...
Description
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING Jurnal Penyesuaian Des-12 Page : DATE
DOC.
DESCRIPTION
REF
DEBET
CREDIT
NO. 31
1
2
Cash In Bank
1-1110
4.285.000,00
Bank Charges
9-1000
215.000,00
Interest Revenue
8-1000
Office Supplies Expense
6-2150
Office Supplies Store Supplies Expense
3
4
Prepaid Income Tax
1-1210
Prepaid Insurance
5
6
7
2.950.000,00
3.200.000,00
2-1140
6-1140
3.200.000,00
15.600.000,00
1-1220
15.600.000,00
Prepaid Advertising
1-1230
Wages & Salaries Expense
6-1100
5.000.000,00
Wages & Salaries Expense
6-2100
10.000.000,00
Income Tax Payable
2-1140
240.000,00
Wages & Salaries Payable
2-1110
14.760.000,00
Electricity, Water & Telp Expense
Uncollectible Accounts
Depreciation Expense - Building Accum. Depreciation Depreciation - Building
Depreciation Expense - Equipment Accum. Depreciation Depreciation - Equipment
10
2.950.000,00
6-1130
Allowance for for Uncollectible Uncollectible Accounts
9
880.000,00
Promotions & Advertising Expense
Electricity, Water & Telp Payable
8
6-1150 1-1190
Insurance Expense
880.000,00
1-1180
Store Supplies
Income Tax Payable
4.500.000,00
Income Tax Expense Prepaid Income Tax
6-2110
1.600.000,00 1.600.000,00
1.270.000,00
2-1120
6-1110
1.270.000,00
27.275.000,00
1-1140
6-2170
27.275.000,00 27.275.000,00
10.500.000,00
1-2130
6-2160
10.500.000,00 10.500.000,00
13.233.024,69
1-2170
6-2140
13.233.024,69 13.233.024,69
30.206.625,00
1-1210
30.206.625,00
126.214.649,69
126.214.649,69 -
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
REKAPITULASI NO. AKUN 1-1110
DEBET
KREDIT
4.285.000,00
1-1140
27.275.000,00
1-1180
880.000,00
1-1190
2.950.000,00
1-1210
3.200.000,00
30.206.625,00
1-1220
15.600.000,00
1-1230
1.600.000,00
1-2130
10.500.000,00
1-2170
13.233.024,69
2-1110
14.760.000,00
2-1120
1.270.000,00
2-1140
3.440.000,00
6-1100
5.000.000,00
6-1110
27.275.000,00
6-1130
1.600.000,00
6-1140
15.600.000,00
6-1150
2.950.000,00
6-2100
10.000.000,00
6-2110
1.270.000,00
6-2140
30.206.625,00
6-2150
880.000,00
6-2160
13.233.024,69
6-2170
10.500.000,00
8-1000 9-1000
4.500.000,00 215.000,00
126.214.649,69
126.214.649,69 -
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 PT. FADHALI INDO TRADING WORKSHEET (BEFORE TAX) December 31, 2012 Acc. No.
Account Name
Trial Balance DEBET
11100
Petty Cash
11110
Cash In Bank
11120
Adjusting Journal Entries
CREDIT
DEBET
5.000.000,00
-
811.800.082,43
-
Marketable Securities
45.202.500,00
11130
Accounts Receivable
11140
Allowance for Uncollectible Accounts
11150
Employee Receivable
11160
Other Receivable
11170
Merchandise Inventory
11180
CREDIT
Adjusted Trial Balance DEBET
Income Summary
CREDIT
DEBET
Balance Sheet
CREDIT
DEBET
CREDIT
5.000.000,00
5.000.000,00
816.085.082,43
816.085.082,43
-
45.202.500,00
45.202.500,00
762.300.000,00
-
762.300.000,00
762.300.000,00
-
10.840.000,00
2.100.000,00
-
2.100.000,00
2.100.000,00
-
-
-
-
835.571.428,57
-
835.571.428,57
835.571.428,57
Office Supplies
2.580.000,00
-
880.000,00
1.700.000,00
1.700.000,00
11190
Store Supplies
5.900.000,00
-
2.950.000,00
2.950.000,00
2.950.000,00
11200
VAT In
89.250.000,00
-
89.250.000,00
89.250.000,00
11210
Prepaid Income Tax
35.200.000,00
-
38.400.000,00
38.400.000,00
11220
Prepaid Insurance
31.200.000,00
-
15.600.000,00
15.600.000,00
15.600.000,00
11230
Prepaid Advertising
3.000.000,00
-
1.600.000,00
1.400.000,00
1.400.000,00
12110
Land
165.000.000,00
-
165.000.000,00
165.000.000,00
12120
Building
210.000.000,00
-
210.000.000,00
210.000.000,00
12130
Accumulated Depreciation Building
-
105.000.000,00
12140
Vehicles
142.000.000,00
-
12150
Accumulated Depreciation Vehicles
-
-
12160
Equipment
220.000.000,00
-
12170
Accumulated Depreciation Equipment
-
188.240.740,74
4.285.000,00
27.275.000,00
3.200.000,00
38.115.000,00
10.500.000,00
-
-
115.500.000,00
38.115.000,00 -
-
142.000.000,00
-
115.500.000,00
142.000.000,00
-
220.000.000,00 13.233.024,69
-
220.000.000,00 201.473.765,43
-
201.473.765,43
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
21100
Accounts Payable
-
855.250.000,00
855.250.000,00
-
855.250.000,00
21110
Wages & Salaries Payable
-
-
14.760.000,00
21120
Electricity, Telephone & Water Payable
-
-
1.270.000,00
14.760.000,00
-
14.760.000,00
-
1.270.000,00
21130
VAT Out
-
121.139.500,00
21140
Income Tax Payable
-
5.650.000,00
121.139.500,00
-
121.139.500,00
9.090.000,00
-
21150
Dividend Payable
-
9.090.000,00
50.400.000,00
50.400.000,00
-
50.400.000,00
21160
Other Current Liabilities
-
-
-
-
22100
Bank BNI Loan
-
301.909.435,04
301.909.435,04
31000
Common Stock
-
700.000.000,00
700.000.000,00
31001
Retained Earnings
-
769.500.000,00
769.500.000,00
31002
Current Earnings
31003
Dividend
31004
-
-
56.000.000,00
-
Income Summary
-
-
41000
Sales
-
2.248.095.000,00
41001
Sales Discount
13.277.000,00
-
41002
Sales Returns
51000
Cost of Sales
61100
Wages & Salaries Expense
61110
Uncollectible Accounts
61120 61130
Depreciation Expense Vehicle Promotion & Advertising Expense
1.270.000,00
3.440.000,00
-
-
700.000.000,00 769.500.000,00
56.000.000,00 -
2.248.095.000,00 13.277.000,00
90.271.000,00
-
90.271.000,00
-
1.581.418.571,43
55.000.000,00
-
5.000.000,00
60.000.000,00
-
-
27.275.000,00
27.275.000,00
16.534.423,83
-
16.534.423,83
-
-
1.600.000,00
1.600.000,00
61140
Insurance Expense
-
-
15.600.000,00
15.600.000,00
61150
Store Supplies Expense
-
-
2.950.000,00
2.950.000,00
61160
Other Sales Expense
-
-
62100
Wages & Salaries Expense
110.000.000,00
-
62110
Electricity, Telephone & Water Expense
-
-
56.000.000,00
1.581.418.571,43
16.300.000,00
-
301.909.435,04
13.277.000,00
2.248.095.000,00 -
90.271.000,00 1.581.418.571,43
-
60.000.000,00 27.275.000,00 16.534.423,83 1.600.000,00
-
15.600.000,00
-
2.950.000,00
-
-
-
10.000.000,00
120.000.000,00
120.000.000,00
-
1.270.000,00
17.570.000,00
17.570.000,00
-
Prepared by Suryani, SE
-
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
21100
Accounts Payable
-
855.250.000,00
21110
Wages & Salaries Payable
-
-
14.760.000,00
21120
Electricity, Telephone & Water Payable
-
-
1.270.000,00
21130
VAT Out
-
121.139.500,00
21140
Income Tax Payable
-
5.650.000,00
21150
Dividend Payable
-
21160
Other Current Liabilities
-
22100
Bank BNI Loan
31000
855.250.000,00
-
855.250.000,00
14.760.000,00
-
14.760.000,00
-
1.270.000,00
121.139.500,00
-
121.139.500,00
9.090.000,00
-
9.090.000,00
50.400.000,00
50.400.000,00
-
50.400.000,00
-
-
-
-
301.909.435,04
301.909.435,04
Common Stock
-
700.000.000,00
700.000.000,00
31001
Retained Earnings
-
769.500.000,00
769.500.000,00
31002
Current Earnings
-
-
-
31003
Dividend
56.000.000,00
-
31004
Income Summary
-
-
41000
Sales
-
2.248.095.000,00
41001
Sales Discount
13.277.000,00
-
13.277.000,00
41002
Sales Returns
90.271.000,00
-
90.271.000,00
51000
Cost of Sales
1.581.418.571,43
-
61100
Wages & Salaries Expense
55.000.000,00
-
5.000.000,00
60.000.000,00
61110
Uncollectible Accounts
-
-
27.275.000,00
27.275.000,00
16.534.423,83
-
-
-
1.600.000,00
1.600.000,00
61120 61130
Depreciation Expense Vehicle Promotion & Advertising Expense
1.270.000,00
3.440.000,00
700.000.000,00
-
769.500.000,00
-
-
56.000.000,00
-
2.248.095.000,00
-
15.600.000,00
15.600.000,00
61150
Store Supplies Expense
-
-
2.950.000,00
2.950.000,00
61160
Other Sales Expense
-
-
62100
Wages & Salaries Expense
110.000.000,00
-
62110
Electricity, Telephone & Water Expense
-
1.581.418.571,43
-
60.000.000,00
-
27.275.000,00
-
16.534.423,83
-
1.600.000,00
-
15.600.000,00
-
2.950.000,00
-
-
2.248.095.000,00
90.271.000,00
16.534.423,83
-
13.277.000,00
1.581.418.571,43
Insurance Expense
-
-
56.000.000,00
61140
16.300.000,00
301.909.435,04
-
-
10.000.000,00
120.000.000,00
120.000.000,00
-
1.270.000,00
17.570.000,00
17.570.000,00
-
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
62120
Repairs & Maintenance Expense
9.350.000,00
9.350.000,00
9.350.000,00
-
62130
Entertainment Expense
1.600.000,00
-
1.600.000,00
1.600.000,00
-
62140
Income Tax Expense
-
-
-
62150
Office Supplies Expense
-
-
880.000,00
880.000,00
880.000,00
-
-
-
13.233.024,69
13.233.024,69
13.233.024,69
-
10.500.000,00
10.500.000,00
10.500.000,00
-
-
-
-
Depreciation Expense Equipment Depreciation Expense Building Other General & Administrative Expense
-
-
81000
Interest Revenue
-
10.900.000,00
82000
Dividend Revenue
-
-
-
83000
Late Fees Collected
-
12.045.000,00
12.045.000,00
-
1.972.800,00
1.972.800,00
-
396.728,52
396.728,52
-
-
-
62160 62170 62180
84000 85000
Gain on Sales of Marketable Securities Gain on Disposal of Fixed Assets
86000
Other Income
91000
Bank Charges
92000
Interest Expense
93000 94000 9 50 00
Loss on Sales of Marketable Securities Loss on Disposal of Fixed Assets O th er E xp ens e Total
-
-
4.500.000,00
15.400.000,00
15.400.000,00
-
-
-
12.045.000,00
-
1.972.800,00
-
396.728,52
-
-
-
55.000,00
-
270.000,00
270.000,00
-
65.429.198,04
-
65.429.198,04
65.429.198,04
-
-
-
-
-
-
-
-
-
-
-
-
-
5 .3 81 .3 39 .2 04 ,3 0
5 .3 81 .3 39 .2 04 ,3 0 -
215.000,00
-
-
9 6. 00 8. 02 4, 69
9 6. 00 8.0 24 ,69 -
5 .4 56 .31 7. 228 ,9 9
5 .4 56 .3 17 .2 28 ,9 9
2 .0 47 .7 58 .2 17 ,9 9
2 .2 77 .90 9. 528 ,5 2
3 .4 08 .5 59 .0 11 ,0 0
3 .1 78 .4 07 .7 00 ,4 7
230.151.310,53 2 .2 77 .9 09 .52 8, 52
230.151.310,53 2 .2 77 .9 09 .5 28 ,5 2
-
3 .4 08 .5 59 .0 11 ,0 0
3 .4 08 .5 59 .0 11 ,0 0
-
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
62120
Repairs & Maintenance Expense
9.350.000,00
62130
Entertainment Expense
1.600.000,00
62140
Income Tax Expense
-
62150
Office Supplies Expense
-
-
880.000,00
880.000,00
880.000,00
-
-
-
13.233.024,69
13.233.024,69
13.233.024,69
-
10.500.000,00
10.500.000,00
10.500.000,00
-
-
-
9.350.000,00
9.350.000,00
-
-
1.600.000,00
1.600.000,00
-
-
-
-
Depreciation Expense Equipment Depreciation Expense Building Other General & Administrative Expense
-
-
81000
Interest Revenue
-
10.900.000,00
82000
Dividend Revenue
-
-
-
83000
Late Fees Collected
-
12.045.000,00
12.045.000,00
-
1.972.800,00
1.972.800,00
-
396.728,52
396.728,52
-
-
-
62160 62170 62180
84000 85000
Gain on Sales of Marketable Securities Gain on Disposal of Fixed Assets
86000
Other Income
91000
Bank Charges
92000
Interest Expense
93000 94000 9 50 00
-
4.500.000,00
15.400.000,00
-
-
-
12.045.000,00
-
1.972.800,00
-
396.728,52
-
-
-
55.000,00
-
270.000,00
270.000,00
-
-
65.429.198,04
65.429.198,04
-
-
-
-
-
-
-
-
-
-
-
-
-
5 .3 81 .3 39 .2 04 ,3 0
5 .3 81 .3 39 .2 04 ,3 0
O th er E xp ens e
215.000,00
15.400.000,00
-
65.429.198,04
Loss on Sales of Marketable Securities Loss on Disposal of Fixed Assets
Total
-
-
-
9 6. 00 8. 02 4, 69
-
9 6. 00 8.0 24 ,69
5 .4 56 .31 7. 228 ,9 9
5 .4 56 .3 17 .2 28 ,9 9
-
2 .0 47 .7 58 .2 17 ,9 9
2 .2 77 .90 9. 528 ,5 2
3 .4 08 .5 59 .0 11 ,0 0
3 .1 78 .4 07 .7 00 ,4 7
230.151.310,53
-
2 .2 77 .9 09 .52 8, 52
230.151.310,53 2 .2 77 .9 09 .5 28 ,5 2
-
3 .4 08 .5 59 .0 11 ,0 0
3 .4 08 .5 59 .0 11 ,0 0
-
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING INCOME STATEMENT December 31, 2012 Sales
Rp 2.248.095.000,00
Sales Discounts
Rp 13.277.000,00
Sales Returns
Rp 90.271.000,00 Rp
(103.548.000,00)
Net Sales
Rp
Cost of Sales
Rp (1.581.418.571,43) Gross Profit
Rp 563.128.428,57
Sales Expense : Wages & Salaries Expense
Rp 60.000.000,00
Uncollectible Accounts
Rp 27.275.000,00
Depreciation Expense - Vehicle
Rp 16.534.423,83
Promotion & Advertising Expense
Rp
Insurance Expense
Rp 15.600.000,00
Store Supplies Expense
Rp
Other Sales Expense
Rp
1.600.000,00
2.950.000,00 Rp 123.959.423,83
General & Administrative Expense : l
2.144.547.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING INCOME STATEMENT December 31, 2012 Sales
Rp 2.248.095.000,00
Sales Discounts
Rp 13.277.000,00
Sales Returns
Rp 90.271.000,00 Rp
(103.548.000,00)
Net Sales
Rp
Cost of Sales
Rp (1.581.418.571,43) Gross Profit
2.144.547.000,00
Rp 563.128.428,57
Sales Expense : Wages & Salaries Expense
Rp 60.000.000,00
Uncollectible Accounts
Rp 27.275.000,00
Depreciation Expense - Vehicle
Rp 16.534.423,83
Promotion & Advertising Expense
Rp
Insurance Expense
Rp 15.600.000,00
Store Supplies Expense
Rp
Other Sales Expense
Rp
1.600.000,00
2.950.000,00 Rp 123.959.423,83
General & Administrative Expense : Wages & Salaries Expense
Rp 120.000.000,00
Electricity, Telephone & Water Expense
Rp 17.570.000,00
Repairs & Maintenance Expense
Rp
9.350.000,00
Entertainment Expense
Rp
1.600.000,00
Income Tax Expense
Rp
-
Office Supplies Expense
Rp
880.000,00
Depreciation Expense - Equipment
Rp 13.233.024,69
Depreciation Expense - Building
Rp 10.500.000,00
Other General & Administrative Expense
Rp
Rp 173.133.024,69 Rp (297.092.448,52)
Operating Income
Rp 266.035.980,05
Other Income: Interest Revenue
Rp
15.400.000,00
Dividend Revenue
Rp
-
Late Fees Collected
Rp
12.045.000,00
Gain on Sales of Marketable Securities
Rp
1.972.800,00
Gain on Disposal of Fixed Assets
Rp
396.728,52
Rp
-
Other Income
Rp
29.814.528,52
Other Income: Bank Charges
Rp
270.000,00
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Interest Expense
Rp
65.429.198,04
Loss on Sales of Marketable Securities
Rp
-
Loss on Disposal of Fixed Assets
Rp
-
Other Expense
Rp
Rp
(65.699.198,04)
Net Income Before Tax
Rp 230.151.310,53
Income Tax Expense
Rp
Net Income After Tax
Rp 199.944.685,53
30.206.625,00
REKONSILIASI FISKAL
Net Income before Tax
Rp
230.151.310,53
Rp
28.875.000,00
Rp
(17.372.800,00)
KOREKSI POSITIF: Uncollectible Accounts
Rp 27.275.000,00
Entertainment Expense
Rp
1.600.000,00
KOREKSI NEGATIF: Interest Revenue
Rp 15.400.000,00
Gain on Sales of Marketable Securities
Rp
1.972.800,00
LABA SETELAH KOREKSI FISKAL
Rp 241.653.510,53 Pembulatan
Rp 241.653.000,00
PERHITUNGAN PAJAK (50% x 25% x 241.653.000 = 30.206.625)
Rp 30.206.625,00
PPh Badan Terutang
Rp
30.206.625,00
PAJAK DIBAYAR DIMUKA Prepaid Income Tax
38.400.000,00
PPh Badan Lebih Bayar Tahun 2011
(8.193.375,00)
PT. FADHALI INDO TRADING RETAINED EARNINGS December 31, 2012 Retained Earnings (Beginning)
Rp
Net Income (After Tax)
Rp
199.944.685,53
Dividend
Rp
(56.000.000,00)
Retained Earnings (Ending) :
769.500.000,00
Rp
143.944.685,53
Rp
913.444.685,53
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING BALANCE SHEET Per 31 Desember 2012 ASSETS
LIABILITIES
Current Assets :
Current Liabilities :
Petty Cash
Rp
5.000.000,00
Cash In Bank
Rp
816.085.082,43
Marketable Securities
Rp
45.202.500,00
Rp
762.300.000,00
Rp
(38.115.000,00)
Rp
2.100.000,00
Accounts Receivable Allowance for Uncollectible Accounts Employee Receivable Other Receivable
Rp
Merchandise Inventory
Rp
835.571.428,57
Office Supplies
Rp
1.700.000,00
Store Supplies
-
Accounts Payable
Rp
855.250.000,00
Wages & Salaries Payable
Rp
14.760.000,00
Electricity, Telephone & Water Payable
Rp
1.270.000,00
VAT Out
Rp
121.139.500,00
Income Tax Payable
Rp
9.090.000,00
Dividend Payable
Rp
50.400.000,00
Other Current Liabilities
Rp
Total Current Liabilities
Rp
1.051.909.500,00
Rp
2.950.000,00
Rp
89.250.000,00
Rp
8.193.375,00
Prepaid Insurance
Rp
15.600.000,00
Prepaid Advertising
Rp
1.400.000,00
Total Current Assets
Rp
2.547.237.386,00
Land
Rp
165.000.000,00
Common Stock
Rp
700.000.000,00
Building
Rp
210.000.000,00
Retained Earnings
Rp
913.444.685,53
Accumulated Depreciation - Building
Rp
(115.500.000,00)
TOTAL EQUITY
Rp
1.613.444.685,53
Vehicle
Rp
142.000.000,00
Accumulated Depreciation - Vehicle
Rp
TOTAL LIABILITIES + EQUITIES
Rp
2.967.263.620,57
VAT In Prepaid Income Tax
Fixed Assets :
Long Term Liabilities : Bank Loan
Rp
301.909.435,04
Total Long Term Liabilities
Rp
301.909.435,04
TOTAL LIABILITIES
Rp
1.353.818.935,04
EQUITY
Equipment Accumulated Depreciation - Equipment
-
Rp
220.000.000,00
Rp
(201.473.765,43)
Total Fixed Assets
Rp
420.026.234,57
TOTAL ASSET
Rp
2.967.263.620,57
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING Statement of Cash Flow December 31, 2012 Metode Langsung URAIAN
JUMLAH
Rp
Rp
ARUS KAS DARI AKTIFITAS OPERASI: Kas diterima dari pelanggan
Rp 938.714.500,00
Dikurangi: Kas dibayar untuk pemasok
Rp (350.500.000,00)
Kas dibayar untuk beban usaha
Rp (20.810.000,00)
Kas dibayar untuk pajak
Rp
Kas dibayar untuk bunga
Rp
(7.360.000,00) -
Jumlah arus kas dari aktifitas operasi
Rp
560.044.500,00
Rp
(99.215.000,00)
ARUS KAS DARI AKTIFITAS INVESTASI: Kas diterima dari penjualan aktiva tetap
Rp
50.000.000,00
Kas diterima dari pendapatan bunga
Rp
4.500.000,00
Dikurangi: Kas dibayar untuk pembelian aktiva tetap
Rp (153.500.000,00)
Kas dibayar untuk beban luar usaha
Rp
Jumlah arus kas dari aktifitas investasi
(215.000,00)
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING Statement of Cash Flow December 31, 2012 Metode Langsung URAIAN
JUMLAH
Rp
Rp
ARUS KAS DARI AKTIFITAS OPERASI: Kas diterima dari pelanggan
Rp 938.714.500,00
Dikurangi: Kas dibayar untuk pemasok
Rp (350.500.000,00)
Kas dibayar untuk beban usaha
Rp (20.810.000,00)
Kas dibayar untuk pajak
Rp
Kas dibayar untuk bunga
Rp
(7.360.000,00) -
Jumlah arus kas dari aktifitas operasi
Rp
560.044.500,00
Rp
(99.215.000,00)
Rp
47.175.300,00
Kenaikan (Penurunan) Kas dan setara kas
Rp
508.004.800,00
Kas dan setara kas pada awal periode
Rp
313.080.282,43
Kas dan setara kas pada akhir periode
Rp 821.085.082,43
ARUS KAS DARI AKTIFITAS INVESTASI: Kas diterima dari penjualan aktiva tetap
Rp
50.000.000,00
Kas diterima dari pendapatan bunga
Rp
4.500.000,00
Dikurangi: Kas dibayar untuk pembelian aktiva tetap
Rp (153.500.000,00)
Kas dibayar untuk beban luar usaha
Rp
(215.000,00)
Jumlah arus kas dari aktifitas investasi ARUS KAS DARI AKTIFITAS PENDANAAN: Kas diterima dari penjualan investasi
Rp
47.175.300,00
Dikurangi: Kas dibayar untuk dividen Kas dibayar untuk bunga Kas dibayar untuk pelunasan hutang jangka panjang Jumlah arus kas dari aktifitas pendanaan
Rincian kas dan setara kas pada akhir periode: Petty Cash
Rp
5.000.000,00
Cash In Bank
Rp 816.085.082,43 Rp 821.085.082,43
Rp
-
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING Jurnal Penutup
December 2012 Page :
DATE 31
DESCRIPTION
REF
DEBET
Sales Interest Revenue Late Fees Collected Gain on Sales of Marketable Securities
41000 81000 83000 84000
2.248.095.000,00 15.400.000,00 12.045.000,00 1.972.800,00
Gain on Disposal of Fixed Assets Income Summary
85000 31004
396.728,52
Income Summary Sales Discount
31004 41001
2.077.964.842,99
CREDIT
2.277.909.528,52
13.277.000,00
Sales Returns Cost of Sales Wages & Salaries Expense
41002 51000 61100
90.271.000,00 1.581.418.571,43 60.000.000,00
Uncollectible Accounts Depreciation Expense - Vehicle Promotion & Advertising Expense Insurance Expense Store Supplies Expense Wages & Salaries Expense Electricity, Telephone & Water Expense
61110 61120 61130 61140 61150 62100 62110
27.275.000,00 16.534.423,83 1.600.000,00 15.600.000,00 2.950.000,00 120.000.000,00 17.570.000,00
Repairs & Maintenance Expense Entertainment Expense Income Tax Expense
62120 62130 62140
9.350.000,00 1.600.000,00 30.206.625,00
Office Supplies Expense Depreciation Expense - Equipment
62150 62160
880.000,00 13.233.024,69
Depreciation Expense - Building Bank Charges Interest Expense
62170 91000 92000
10.500.000,00 270.000,00 65.429.198,04
Income Summary Dividend Income Summary Retained Earnings
31004
56.000.000,00
31003 31004 31001
56.000.000,00 143.944.685,53 143.944.685,53 4.555.819.057,04
4.555.819.057,04
-
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
REKAPITULASI NO. AKUN
31001 31003 31004 41000 41001
DEBET
2.277.909.528,52 2.248.095.000,00
KREDIT
143.944.685,53 56.000.000,00 2.277.909.528,52 13.277.000,00
41002 51000 61100
90.271.000,00 1.581.418.571,43 60.000.000,00
61110 61120
27.275.000,00 16.534.423,83
61130 61140 61150
1.600.000,00 15.600.000,00 2.950.000,00
62100 62110 62120 62130 62140 62150 62160 62170 81000 83000
120.000.000,00 17.570.000,00 9.350.000,00 1.600.000,00 30.206.625,00 880.000,00 13.233.024,69 10.500.000,00
84000 85000 91000
15.400.000,00 12.045.000,00 1.972.800,00 396.728,52 270.000,00
92000
65.429.198,04 4.555.819.057,04
4.555.819.057,04
Prepared by Suryani, SE
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING Daftar Saldo Setelah Penutupan Per 31 Desember 2012
NO.
ACCOUNT
11100
Petty Cash
11110
Cash In Bank
11120
Marketable Securities
11130
Accounts Receivable
11140
Allowance for Uncollectible Accounts
11150
Employee Receivable
11160
Other Receivable
11170
Merchandise Inventory
11180
DEBET
CREDIT
5.000.000,00
-
816.085.082,43
-
45.202.500,00
-
762.300.000,00
-
-
38.115.000,00
2.100.000,00
-
-
-
835.571.428,57
-
Office Supplies
1.700.000,00
-
11190
Store Supplies
2.950.000,00
-
11200
VAT In
89.250.000,00
-
11210
Prepaid Income Tax
8.193.375,00
-
11220
Prepaid Insurance
15.600.000,00
-
11230
Prepaid Advertising
1.400.000,00
-
12110
Land
165.000.000,00
-
12120
Building
210.000.000,00
-
12130
Accumulated Depreciation - Building
-
115.500.000,00
12140
Vehicles
142.000.000,00
-
12150
Accumulated Depreciation - Vehicles
-
-
12160
Equipment
220.000.000,00
-
12170
Accumulated Depreciation - Equipment
21100
Accounts Payable
-
855.250.000,00
21110
Wages & Salaries Payable
-
14.760.000,00
21120
Electricity, Telephone & Water Payable
-
1.270.000,00
21130
VAT Out
-
121.139.500,00
21140
Income Tax Payable
-
9.090.000,00
21150
Dividend Payable
-
50.400.000,00
21160
Other Current Liabilities
-
-
22100
Bank BNI Loan
-
301.909.435,04
31000
Common Stock
-
700.000.000,00
31001
Retained Earnings
-
913.444.685,53
3.322.352.386,00
3.322.352.386,00
Total
201.473.765,43
Prepared by Suryani, SE
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