Jawaban LKS Nasional 2017.pdf

October 28, 2018 | Author: adebsb | Category: Debits And Credits, Value Added Tax, Depreciation, Expense, Value Added

Share Embed Donate

Report this link

Short Description

Download Jawaban LKS Nasional 2017.pdf...

Description

PT. GITA SAILENDRA TRIAL BALANCE NOVEMBER, NOVEMBER, 30 2016 (in Rp) ACCT. NO

ACCOUNT TITLE

1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-210 1-31 -310 1-320 1-321 1-33 -330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133 2-134 2-135 2-210 3-110 3-120

Cash i n Bank- Bank BNI Pe tty Cash Accounts Re ce i vabl e Al l owance of Doubtful De bt Merchandi se Inventory Of fi ce Suppl i e s Pre pai d Insurance Pre pai d Re nt V AT ( Val ue Adde d Tax ) Re ce i vabl e V AT ( Val ue Adde d Tax ) In Pre pai d Income Tax Arti cl e 25 Inve stme nt Land Bui l di ngs Acc. Depreciation – Buildings Veh Vehicle icle Acc. Depreciation – Vehicle Equi pme nt Acc. De pre ci ati on - Equi pme nt Accounts Payabl e Accrue d Ex pe nse V AT ( Val ue Adde d Tax ) Payabl e V AT ( Val ue Adde d Tax ) Out Income Tax Arti cl e 21 Payabl e Income Tax Arti cl e 23 Payabl e Income Tax Arti cl e 25/29 Payabl e Di vi de nd Payabl e Bank Jate ng, Loan Stock Capi tal Di vi de nd

3-130 3-140 4-110 4-120 4-130 5-110 6-110 6-120 6-131 6-140 6-15 -151 6-160 6-170 6-180 6-190 6-200 8-110 8-140 8-150 8-160 8-170

Re tai ne d Earni ngs Income Summary Sal e s Sal e s Di scount Sal e s Re turn and Al l owance Cost of Me rchandi se Sol d Uti l i ti e s Ex pe nse Of fi ce Suppl i e s Ex pe nse Doubtf ul De bts Ex pe nse Spoi l age Ex pe nse Depr eprecia eciati tion on Expens xpense e Insurance Ex pe nse Re nt Ex pe nse Wage s and Sal ari e s Adve rti si ng Ex pe nse Othe rs Ope rati ng Ex pe nse Inte re st Income Fre i ghts Col l e cte d Late Fee s Col l e cte d Di vi de nd Income Gai n ( l oss) on Sal e of Fi x e d Asse ts

DEBIT

CREDIT

620.045.814 8.125.000 1.001.110.000

1 2 3

96.240.400 563.040.000 9.642.500 3.120.000 6.500.000 78.904.000 108.631.600 986.425.000 1.50 .500.00 .000.00 .000 750.000.000

4 5 6 7 8 9 10 11 12 13 14

137.500.000 279.00 .000.00 .000

15 16

104.625.000 154.200.000

17 18

30.840.000 867.944.000 40.200.000 12.106.000 91.010.000 1.849.000 9.875.600 256.840.000 1.830.000.000 -

19

1.416.065.642 11.245.860.000

33

179.933.760 263.200.000 8.679.240.000 35.420.000 249.874.000 23.920.000 66.34 .343.75 .750 34.320.000 71.500.000 406.780.000 15.720.000 26.540.750

22 23 24 25 26 27 28 29 30 31 32

34 35 36 37 38 39 40 41 42 43 44 45 46 47 48

11.375.260 -

49 50 51 52 53

PT. GITA SAILENDRA PURCHASES JOURNAL December 2016 (In Rp.) Page: DEBIT Date

Doc. No.

1

DEC 2 FRU 02/12

2 3 4

Description

Post Ref.

CREDIT OTHERS

Merchandise

VAT - In

Inventoy

PJ 1

Acc. No

OTHERS

Accounts

Amount

Payable

Amount

Acc. No

PT. MEGA AIRA

440.352.000

44.035.200

484.387.200

1

16 FPS 16/12

PT. PUSPA SAKURA

476.784.000

47.678.400

524.462.400

2

22 FAR 22/12

PT. ANGKASA RAYA

433.576.000 43.357.600

476.933.600

3

30 FMA 30/12

PT. MEGA AIRA

562.496.000

618.745.600

4

56.249.600

5

5

TOTAL

6

1.913.208.000

191.320.800

Date

2.104.528.800

6

RECAPITULATION

Signature DEBIT

Prepared by : ............ Posted by

.....................

Acc. No

.................. ...

: ............

CREDIT

Amount

Acc. No

Amount

1- 150 1-191

1. 913.208.000 191.320.800

2- 110

2.104.528. 800

Total

2.104.528.800

Total

2.104.528.800

2

PT. GITA SAILENDRA SALES JOURNAL December 2016 (In Rp.) Page: Date

Doc. No.

Description

Post Ref.

DEBI T Accounts Receivable

SJ 1

C REDI T OTHERS

Cost of Merchandise Sold Acc. No.

Sales

Amount

VAT- Out

OTHERS

Merchandise Inventory

Acc. No.

Amount

2 F-GS-02/12

CV. KARYA ABADI

572.660.000

416.480.000

520.600.000

52.060.000

416.480.000

1

2

12 F-GS-12/12

CV. SENA DINAMIKA

636.944.000

445.568.000

579.040.000

57.904.000

445.568.000

2

3

21 F-GS-21/12

CV. PURNA WAHANA

575.113.000

418.264.000

522.830.000

52.283.000

418.264.000

3

4

28 F-GS-28/12

CV. KARYA ABADI

613.030.000

490.424.000

557.300.000

55.730.000

490.424.000

1

DEC

4

5 6

5

TOTAL

2.397.747.000

1.770.736.000

2.179.770.000

Date

217.977.000

1.770.736.000

6

RECAPITULATION

Signature DEBIT

Prepared by : ............ Posted by

: ............

..................... ................ .....

CREDIT

Acc. No

Amount

Acc. No

Amount

1-130

2.397.747.000

1-150

1.770.736.000

5-110

1.770.736.000

2- 131

217. 977. 000

4-110

2.179.770.000

TOTAL

4.168.483.000

TOTAL

4.168.483.000

3

PT. GITA SAILENDRA SALES JOURNAL December 2016 (In Rp.) Page: Date

Doc. No.

Description

DEBI T

Post Ref.

Accounts

OTHERS

Cost of

Receivable

SJ 1

C REDI T

Merchandise Sold Acc. No.

Sales

Amount

OTHERS

Merchandise

VAT- Out

Inventory

Amount

Acc. No.

2 F-GS-02/12

CV. KARYA ABADI

572.660.000

416.480.000

520.600.000

52.060.000

416.480.000

1

2

12 F-GS-12/12

CV. SENA DINAMIKA

636.944.000

445.568.000

579.040.000

57.904.000

445.568.000

2

3

21 F-GS-21/12

CV. PURNA WAHANA

575.113.000

418.264.000

522.830.000

52.283.000

418.264.000

3

4

28 F-GS-28/12

CV. KARYA ABADI

613.030.000

490.424.000

557.300.000

55.730.000

490.424.000

1

DEC

4

5

5

TOTAL

6

2.397.747.000

1.770.736.000

2.179.770.000

Date

217.977.000

1.770.736.000

6

RECAPITULATION

Signature DEBIT

Prepared by : ............

.....................

Posted by

................ .....

: ............

CREDIT

Acc. No

Amount

Acc. No

Amount

1-130

2.397.747.000

1-150

1.770.736.000

5-110

1.770.736.000

2- 131

217. 977. 000

4-110

2.179.770.000

TOTAL

4.168.483.000

TOTAL

4.168.483.000

3

PT. GITA SAILENDRA CASH RECEIPTS JOURNAL December 2016 (In Rp.) Page: DEBIT Date

Doc. No.

Description

Post Ref.

OTHERS Cash In Bank

Acc. No

Amount

CV KARYA ABADI

289.520.000

289.520.000

10 BKM 12/02

CV. PURNA WAHANA

347.820.000

347.820.000

3

10 BKM 12/03 18 BKM 12/03 28 BKM 12/04

PT. KIRANA ARTA CV. SENA DINAMIKA CV. PURNAWAHANA

40.780.000 363.770.000 200.000.000

4 5

DEC

4 BKM 12/01

Accounts Receivable

2

1

CRJ 1

CRE DIT OTHERS Acc. No

Amount 1 2

8-160

40.780.000

4

1.201.110.000

40.780.000 7

5

6 7

3

363.770.000 200.000.000

6

TOTAL

1.241.890.000

Date

-

RECAPITULATION

Signature DEBIT

Prepared by : ............ Posted by

:

............

..................... ................ .....

Acc. No

Amount

CREDIT Acc. No

Amount

1-110

1.241.890.000

1- 130 8-160

1. 201. 110. 000 40.780.000

TOTAL

1. 241. 890. 000

TOTA L

1. 241. 890. 000

4

PT. GITA SAILENDRA CASH RECEIPTS JOURNAL December 2016 (In Rp.) Page: DEBIT Date

Doc. No.

Description

Post Ref.

CRE DIT OTHERS

Cash In Bank

Acc.

CV KARYA ABADI

289.520.000

289.520.000

2

10 BKM 12/02

CV. PURNA WAHANA

347.820.000

347.820.000

3

10 BKM 12/03 18 BKM 12/03 28 BKM 12/04

PT. KIRANA ARTA CV. SENA DINAMIKA CV. PURNAWAHANA

40.780.000 363.770.000 200.000.000

DEC

4 5

4 BKM 12/01

Accounts Receivable

Amount

No 1

CRJ 1 OTHERS Amount

Acc. No

1 2

8-160

40.780.000

363.770.000 200.000.000

3 4 5

6

6

TOTAL

7

1.241.890.000

Date

-

1.201.110.000

40.780.000 7

RECAPITULATION

Signature DEBIT

Prepared by : ............ Posted by

:

.....................

Acc. No

Amount

Acc. No

Amount

1-110

1.241.890.000

1- 130 8-160

1. 201. 110. 000 40.780.000

TOTAL

1. 241. 890. 000

TOTA L

1. 241. 890. 000

................ .....

............

CREDIT

4

PT. GITA SAILENDRA CASH PAYMENTS JOURNAL December 2016 (In Rp.) Page: DE B IT Date

1

DEC

Doc. No.

Description

Post Ref.

Payable

1 BKK 12/01 Pembayaran Gaji

2

4 BKK 12/02 Sewa Peralatan

3

7 BKK 12/03 PT. Angkasa Raya

4

9 BKK 12/04 Bank Persepsi

OTHERS

Accounts Acc. No

OTHERS

Amount

2-120

36.980.000

1-180

76.800.000

272.360.000 12.106.000

5

2-132

1.849.000

6

2-134

9.875.600

1-330

18.250.000

11 BKK 12/05 PT. PUSPA SAKURA

8

15 BKK 12-06 PT. SOLO MOTOR

9

18 BKK 12/07 MEGA AIRA

10

Cash In Bank

5-110

5.447.200

23.830.600

274.032.000 18.250.000

321.552.000

21 B KK 12/08 BANK JATIM

Amount

76.800.000 266.912.800

274.032.000

321.552.000 2-210 9-110

11

Acc. No

36.980.000

2-130

7

CPJ 1

CRE D IT

11.875.400 1.979.808

13.855.208

169.715.808

1.032.212.608

12 13 14

TOTAL

867.944.000

Date

RECAPITULATION

Signature DEBIT

Prepared by :

............

Posted by

............

:

..................... ................ .....

Acc. No

1-180 1-330 2-110 2-120 2-130 2-132 2-134 2-210 9-110 TOTAL

CREDIT

Amount

Acc. No

76.800.000 18.250.000 867.944.000 36.980.000 12.106.000 1.849.000 9.875.600 11.875.400 1.979.808

1- 110 5-110

1. 032. 212. 608 5.447.200

Amount

1.037.659.808

TOTAL

1.037.659.808

5

PT. GITA SAILENDRA CASH PAYMENTS JOURNAL December 2016 (In Rp.) Page: DE B IT Date

1

Doc. No.

Description

Post Ref.

OTHERS

Accounts Payable

Acc. No

1 BKK 12/01 Pembayaran Gaji

DEC

2

4 BKK 12/02 Sewa Peralatan

3

7 BKK 12/03 PT. Angkasa Raya

4

9 BKK 12/04 Bank Persepsi

OTHERS Cash In Bank

Amount

2-120

36.980.000

1-180

76.800.000

272.360.000 12.106.000

5

2-132

1.849.000

6

2-134

9.875.600

1-330

18.250.000

11 BKK 12/05 PT. PUSPA SAKURA

8

15 BKK 12-06 PT. SOLO MOTOR

9

18 BKK 12/07 MEGA AIRA

10

76.800.000 266.912.800

5.447.200

274.032.000 18.250.000

321.552.000

21 B KK 12/08 BANK JATIM

5-110

23.830.600

274.032.000

321.552.000 2-210 9-110

11

Amount

Acc. No

36.980.000

2-130

7

CPJ 1

CRE D IT

11.875.400 1.979.808

13.855.208

169.715.808

1.032.212.608

12 13

TOTAL

14

867.944.000

Date

RECAPITULATION

Signature DEBIT

Prepared by :

............

Posted by

............

:

.....................

Acc. No

1-180 1-330 2-110 2-120 2-130 2-132 2-134 2-210 9-110

................ .....

Acc. No

76.800.000 18.250.000 867.944.000 36.980.000 12.106.000 1.849.000 9.875.600 11.875.400 1.979.808

1- 110 5-110

1. 032. 212. 608 5.447.200

1.037.659.808

TOTAL

1.037.659.808

TOTAL

CREDIT

Amount

Amount

5

PT. GITA SAILENDRA PETTY CASH JOURNAL December 2016 (In Rp.) Page: DEBET Date

Doc. No.

Description

Post Ref.

CREDIT Acc. No.

Account Name

PCJ 1

Amount

Petty Cash

1 DEC

1 VKK 12/01 K onsumsi Rapat

Others Operating Expense

6-200

475.000

475.000

1

2

4 VKK 12/02 Beban Iklan

Advertising expense

6-190

750.000

750.000

2

3

8 VKK 12/03 Biaya Utilitas

Accrued expense

2-120

3.220.000

3.220.000

3

4

9 VKK 12/04 CV. Melati

Others Operating Expense

6-200

725.000

725.000

4

5

14 VKK 12/05 Karang Taruna

Office Supplies

1-160

500.000

500.000

5

6

17 VKK 12/06 R M Moro Seneng

Others Operating Expense

6-200

256.800

256.800

6

7

21 VKK 12/07 Iuran Keamanan

Others Operating Expense

6-200

250.000

250.000

7

8

21 VKK 12/07 Perjalanan Dinas

Others Operating Expense

6-200

1.250.000

1.250.000

8

9

21 VKK 12/08 CV Prima Abadi

Others Operating Expense

6-200

198.500

198.500

9

21 V KK 12/08 Konsumsi

Others Operating Expense

6-200

256.000

256.000

10

7.881.300

7.881.300

10 11

11

TOTAL

12

Date

..................

Posted by

...................

:

............

RECAPITULATION

Signature

Prepared by : ............

12

CREDIT

DEBET

Acc. No

Amount

1-160

500.000

2-120

3.220.000

6-190

750.000

6-200

3.411.300

TOTAL

7.881.300

Acc. No

Amount

1-120

7.881.300

TOTAL

7.881.300

6

PT. GITA SAILENDRA PETTY CASH JOURNAL December 2016 (In Rp.) Page: DEBET Date

Doc. No.

Post Ref.

Description

CREDIT Acc. No.

Account Name

PCJ 1

Amount

Petty Cash

1 DEC

1 VKK 12/01 K onsumsi Rapat

Others Operating Expense

6-200

475.000

475.000

1

2

4 VKK 12/02 Beban Iklan

Advertising expense

6-190

750.000

750.000

2

3

8 VKK 12/03 Biaya Utilitas

Accrued expense

2-120

3.220.000

3.220.000

3

4

9 VKK 12/04 CV. Melati

Others Operating Expense

6-200

725.000

725.000

4

5

14 VKK 12/05 Karang Taruna

Office Supplies

1-160

500.000

500.000

5

6

17 VKK 12/06 R M Moro Seneng

Others Operating Expense

6-200

256.800

256.800

6

7

21 VKK 12/07 Iuran Keamanan

Others Operating Expense

6-200

250.000

250.000

7

8

21 VKK 12/07 Perjalanan Dinas

Others Operating Expense

6-200

1.250.000

1.250.000

8

9

21 VKK 12/08 CV Prima Abadi

Others Operating Expense

6-200

198.500

198.500

9

21 V KK 12/08 Konsumsi

Others Operating Expense

6-200

256.000

256.000

10

7.881.300

7.881.300

10 11

11

TOTAL

12

Date

RECAPITULATION

Signature

Prepared by : ............

..................

Posted by

...................

:

............

12

CREDIT

DEBET

Acc. No

Amount

1-160

500.000

2-120

3.220.000

6-190

750.000

6-200

3.411.300

TOTAL

7.881.300

Acc. No

Amount

1-120

7.881.300

TOTAL

7.881.300

6

PT. GITA SAILEND RA GENERAL JOURNAL December 2016 (in Rp.) Page: GJ 1 DATE 1

DEC

DESCRIPTION

DOC. NO

3 NK-GS-12-1

2 3

POST. REF

DEBIT

Sales Return and Allowance

37.600.000

1

VAT (Value Added Tax) Out

3.760.000

2

Accounts Receivable

4

(Retur penjualan ke CV KA RYA ABADI)

5

Mechandis e Inve ntory

6

CREDIT

41.360.000

4 5

30.080.000

Cost of Merchandise Sold

30.080.000

7 8

17 NK-PS-17-12

Accounts Payable Vat (Value Added Tax) In

10

Mechandi se Inve ntory

11

8

28.943.200 2.631.200

9

26.312.000

10 11

(Retur pembel ian ke PT. PUSPA SAKURA)

12

14 15 16

6 7

9

13

3

12

23 M-12/01

Cash In Bank Dividen d Income (Koreksi kesalahan)

13

6.300.000 6.300.000

14 15 16

PT. GITA SAILEND RA GENERAL JOURNAL December 2016 (in Rp.) Page: GJ 1 DATE 1

DEC

POST. REF

DESCRIPTION

DOC. NO

3 NK-GS-12-1

2

DEBIT

CREDIT

Sales Return and Allowance

37.600.000

1

VAT (Value Added Tax) Out

3.760.000

2

3

Accounts Receivable

41.360.000

4

(Retur penjualan ke CV KA RYA ABADI)

5

Mechandis e Inve ntory

6

4 5

30.080.000

Cost of Merchandise Sold

30.080.000

7 8

17 NK-PS-17-12

Accounts Payable

10

Mechandi se Inve ntory

11

8

28.943.200

Vat (Value Added Tax) In

2.631.200

9

26.312.000

10 11

(Retur pembel ian ke PT. PUSPA SAKURA)

12

12

23 M-12/01

Cash In Bank

14

13

6.300.000

Dividen d Income

15

6.300.000

16

22 M 12/02

Dividend

18

17

305.000.000

Dividen d Payable

19

305.000.000

18 19

(Utang div ide nd 61.000 lbr @ 5.000)

20 21

14 15

(Koreksi kesalahan)

16 17

6 7

9

13

3

20

29 M 12/03

Depreciation expense

21

2.906.250

22

Acc.Depreciation - Vihacle

23

(Penyusu tan bulan Des 2015)

2.906.250

22 23

24

24

25

Cash in Bank

150.000.000

25

26

Acc.Depreciation - Vihacle

107.531.250

26

27

Gain(Loss) On Sales of Fixe d Asset

21.468.750

27

28

Vihacle

279.000.000

28

29

29

30

30

31

31

32

32

TOTAL RECAPITULATION DEBIT

CREDIT

Acc. No

Amount

Acc. No

1-110 1-150 1-331 2-110 2-131 3-120 4-130 6-150

156.300.000

1-130 1-150 1-191 1-330 1-331 2-135 8-160 5-110

30.080.000 107.531.250 28.943.200 3.760.000 305.000.000 37.600.000 2.906.250

693.589.450

693.589.450

Date Prepared by : ............

Signature .....................

Posted by

.....................

Amount

41.360.000 26.312.000 2.631.200 279.000.000 2.906.250 305.000.000 6.300.000 30.080.000

: ............

PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No Product Location

Date 1

: : :

Post Ref.

GS-A48SCY Sharp 5 PK store basement Purchased Unit Cost

Units

Total

Units

Sold Unit Cost

Total

DEC

2 3 5

2 3 4

12 -1 10

18.656.000

16.960.000 16.960.000

203.520.000 (16.960.000)

186.560.000

5

12

6 7

16 21 22 28 30

8 9 10 11 12

13

18.656.000

4 8

16.960.000 18.656.000

67.840.000 149.248.000

11

18.656.000

205.216.000

242.528.000

9

18.656.000

167.904.000

14

18.656.000

261.184.000

10

18.656.000

Balance Unit Cost

Units

186.560.000

15 3 4 4 10

16.960.000 16.960.000 16.960.000 16.960.000 18.656.000

2 15 4 13 3 17

18.656.000 18.656.000 18.656.000 18.656.000 18.656.000 18.656.000

Total

254.400.000 50.880.000 67.840.000 67.840.000 186.560.000 37.312.000 279.840.000 74.624.000 242.528.000 55.968.000 317.152.000

1 2 3 4 5 6 7 8 9 10 11 12

13

13

14

14

Date

Signature

Prepared by : ............ Posted by

:

..................... .....................

............

8

PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No

:

GS-A36SCY

Product

:

Sharp 3 PK

Location

:

store basement

Units

Unit Cost

Post Date 1 2

Ref.

Purchased

Sold Total

Balance

Unit Cost

Total

Units

DEC

2

3 4

Units

5

11

14.432.000

7

13.120.000

157.440.000

1

13.120.000

104.960.000

4

13.120.000

52.480.000

2

-1

13.120.000

(13.120.000)

5

13.120.000

65.600.000

3

5

13.120.000

65.600.000

4

11

14.432.000

158.752.000

5

-

6

158.752.000

12

Total

12 8

5 6

Unit Cost

5

13.120.000

5

14.432.000

65.600.000

72.160.000

6

14.432.000

86.592.000

7

8

16

8

14.432.000

115.456.000

14

14.432.000

202.048.000

8

9

17

-1

14.432.000

(14.432.000)

13

14.432.000

187.616.000

9

10

21

4

14.432.000

57.728.000 10

11

22

15

14.432.000

216.480.000 11

12

28

3

14.432.000

43.296.000 12

13

30

14

14.432.000

202.048.000 13

11 11

14.432.000 14.432.000

9

14.432.000

129.888.000

12

14.432.000

173.184.000

158.752.000 158.752.000

14

14

15

15 Date Prepared by : ............ Posted by

:

............

Signature ..................... .................. ...

9

PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No

:

GS-A36SCY

Product

:

Sharp 3 PK

Location

:

store basement

Units

Unit Cost

Post Date 1

Ref.

Purchased

Sold Total

Units

Balance

Unit Cost

Total

Units

DEC

2

2 3

5

4

11

14.432.000

7

13.120.000

157.440.000

1

13.120.000

104.960.000

4

13.120.000

52.480.000

2

-1

13.120.000

(13.120.000)

5

13.120.000

65.600.000

3

5

13.120.000

65.600.000

4

11

14.432.000

158.752.000

5

-

6

158.752.000

12

Total

12 8

5 6

Unit Cost

5

13.120.000

5

14.432.000

65.600.000

72.160.000

6

14.432.000

86.592.000

7

8

16

8

14.432.000

115.456.000

14

14.432.000

202.048.000

8

9

17

-1

14.432.000

(14.432.000)

13

14.432.000

187.616.000

9

10

21

4

14.432.000

57.728.000 10

11

22

15

14.432.000

216.480.000 11

12

28

3

14.432.000

43.296.000 12

13

30

14

14.432.000

202.048.000 13

11 11

14.432.000 14.432.000

9

14.432.000

129.888.000

12

14.432.000

173.184.000

158.752.000 158.752.000

14

14

15

15 Date Prepared by : ............ Posted by

:

............

Signature ..................... .................. ...

9

PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No

:

GS-A24SCY

Product Location

: :

Sharp 2 PK store basement

Units

Unit Cost

Date 1

Post Ref.

Purchased

Sold Total

Units

Unit Cost

Balance Total

Units

DEC

2

2

3

5

10 8

11.880.000

10.800.000

108.000.000

95.040.000

4 5

12

6

4

10.800.000

43.200.000

4

11.880.000

47.520.000

Unit Cost

Total

14

10.800.000

151.200.000

1

4

10.800.000

43.200.000

2

4 8

10.800.000 11.880.000

43.200.000 95.040.000

3

4

11.880.000

47.520.000

6

4 5

7

16

10

11.880.000

118.800.000

14

11.880.000

166.320.000

7

8

(1)

11.880.000

(11.880.000)

13 6

11.880.000 11.880.000

154.440.000 71.280.000

8

9

17 21

10

22

9

11.880.000

106.920.000

15

11.880.000

11

28

4

11.880.000

178.200.000 10 47.520.000 11

12

30

12

11.880.000

142.560.000

16

11.880.000

190.080.000 12

7 11

11.880.000 11.880.000

83.160.000 130.680.000

9

13

13

14

14

Date Prepared by : ............ Posted by

:

............

Signature ..................... .....................

10

PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No

:

GS-A24SCY

Product Location

: :

Sharp 2 PK store basement

Units

Unit Cost

Date 1

Post Ref.

Purchased

Sold Total

Units

Balance

Unit Cost

Total

Units

DEC

2

2

3

5

10 8

11.880.000

10.800.000

108.000.000

95.040.000

4 5

12

6

4

10.800.000

43.200.000

4

11.880.000

47.520.000

Unit Cost

Total

14

10.800.000

151.200.000

1

4

10.800.000

43.200.000

2

4 8

10.800.000 11.880.000

43.200.000 95.040.000

3

4

11.880.000

47.520.000

6

4 5

7

16

10

11.880.000

118.800.000

14

11.880.000

166.320.000

7

8

(1)

11.880.000

(11.880.000)

13 6

11.880.000 11.880.000

154.440.000 71.280.000

8

9

17 21

10

22

9

11.880.000

106.920.000

15

11.880.000

11

28

4

11.880.000

178.200.000 10 47.520.000 11

12

30

12

11.880.000

142.560.000

16

11.880.000

190.080.000 12

7

11.880.000

11

83.160.000

11.880.000

130.680.000

9

13

13

14

14

Date

Signature

Prepared by : ............ Posted by

:

..................... .....................

............

10

PT. GITA SAILENDRA ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Cu st omer : CV. K AR YA A BA DI DATE

Dec

1 31 31 31 31

POST.

DESCRIPTION

1 31 31

1 31 31 31

DEBIT

CREDIT

862.180.000 1.475.210.000 1.185.690.000 1.144.330.000

Code :

DEBIT

REF.

CREDIT

CUS-02

BALANCE DEBIT

CREDIT

363.770.000

Balance SJ 1 CRJ 1

636.944.000 363.770.000

DESCRIPTION

Balance SJ 1 CRJ 1 CRJ 1

289.520.000 41.360.000

CV. SENA DINAMIKA POST.

Customer :

Dec

572.660.000 613.030.000

DESCRIPTION

DATE

CREDIT

CUS -01

BALANCE

289.520.000

Customer :

Dec

DEBIT

REF.

Balance SJ 1 SJ 1 CRJ 1 GJ 1

DATE

Co de :

CV. PURNA WAHANA POST.

Code :

DEBIT

REF.

1.000.714.000 636.944.000

CREDIT

575.113.000

347.820.000 200.000.000

CUS-03

BALANCE DEBIT

CREDIT

347.820.000 922.933.000 575.113.000 375.113.000

11

PT. GITA SAILENDRA ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Cu st omer : CV. K AR YA A BA DI DATE

Dec

1 31 31 31 31

POST.

DESCRIPTION

1 31 31

1 31 31 31

DEBIT

CREDIT

289.520.000 41.360.000

862.180.000 1.475.210.000 1.185.690.000 1.144.330.000

CV. SENA DINAMIKA POST.

Code :

DEBIT

REF.

CREDIT

CUS-02

BALANCE DEBIT

CREDIT

363.770.000

Balance SJ 1 CRJ 1

636.944.000 363.770.000

Customer :

Dec

572.660.000 613.030.000

DESCRIPTION

DATE

CREDIT

CUS -01

BALANCE

289.520.000

Customer :

Dec

DEBIT

REF.

Balance SJ 1 SJ 1 CRJ 1 GJ 1

DATE

Co de :

CV. PURNA WAHANA POST.

DESCRIPTION

1.000.714.000 636.944.000

DEBIT

REF.

Balance SJ 1 CRJ 1 CRJ 1

Code :

CREDIT

575.113.000

347.820.000 200.000.000

CUS-03

BALANCE DEBIT

CREDIT

347.820.000 922.933.000 575.113.000 375.113.000

11

PT. GITA SAILENDRA ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Supplier : P T. MEGA AIRA DATE

D ec

1 31 31 31

POST. REF.

DESCRIPTION

B al anc e PJ 1 PJ 1 CPJ 1

D ec 1 31 31 31

PT. PUSPA SAKURA POST. REF.

B al anc e PJ 1 CPJ 1 GJ 1

DEBIT

Code : CREDIT

SUP-02

BALANCE DEBIT

CREDIT

274. 032. 000 798.494.400 524.462.400 495.519.200

524.462.400

DESCRIPTION

B al anc e PJ 1 CPJ 1

CREDIT

321. 552. 000 805.939.200 1.424.684.800 1.103.132.800

274.032.000 28.943.200 Supplier :

D ec 1 31 31

DEBIT

321.552.000

DESCRIPTION

DATE

CREDIT

SUP -01

BALANCE

484.387.200 618.745.600

Supplier : DATE

DEBIT

Code :

PT. ANGKASA RAYA POST. REF.

DEBIT

Code : CREDIT

SUP-03

BALANCE DEBIT

CREDIT

272. 360. 000 749.293.600 476.933.600

476.933.600 272.360.000

Date Prepared by : ............

Signature .....................

12

PT. GITA SAILENDRA ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Supplier : P T. MEGA AIRA DATE

D ec

POST. REF.

DESCRIPTION

1 31 31 31

DEBIT

B al anc e PJ 1 PJ 1 CPJ 1

PT. PUSPA SAKURA POST. REF.

B al anc e PJ 1 CPJ 1 GJ 1

DEBIT

Code : CREDIT

SUP-02

BALANCE DEBIT

CREDIT

274. 032. 000 798.494.400 524.462.400 495.519.200

524.462.400

DESCRIPTION

D ec 1 31 31

CREDIT

321. 552. 000 805.939.200 1.424.684.800 1.103.132.800

274.032.000 28.943.200 Supplier :

DATE

DEBIT

321.552.000

DESCRIPTION

D ec 1 31 31 31

CREDIT

SUP -01

BALANCE

484.387.200 618.745.600

Supplier : DATE

Code :

PT. ANGKASA RAYA POST. REF.

B al anc e PJ 1 CPJ 1

DEBIT

Code : CREDIT

SUP-03

BALANCE DEBIT

CREDIT

272. 360. 000 749.293.600 476.933.600

476.933.600 272.360.000

Date

Signature

Prepared by : ............

.....................

12

PT. GITA SA ILENDRA UNADJUSTED TRIAL BALANCE DECEMBER, 31 2016 (in Rp) ACCT. NO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-210 1-310 1-320 1-321 1-330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133

ACCOUNT TITLE

Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 Invesment Land Buildings

DEBIT

Acc. Depreciaton – Vehicle

Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable

2 3

709.280.000 10.142.500 3.120.000 83.300.000 267.593.600 108.631.600 986.425.000 1.500.000.000 750.000.000

4 5 6 7 8 9 10 11 12 13 14

137.500.000 154.200.000

15 16

30.840.000

Acc. Depreciaton – Equipment

Vehicle

1

96.240.400

Acc. Depreciation – Buildings

Equipment

CREDIT

986.023.206 243.700 2.156.387.000

18.250.000

17 18

2.075.585.600 305.227.000 -

19 22 23 24 25 26 27

PT. GITA SA ILENDRA UNADJUSTED TRIAL BALANCE DECEMBER, 31 2016 (in Rp) ACCT. NO

ACCOUNT TITLE

31

1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-210 1-310 1-320 1-321 1-330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133 2-134 2-135 2-210 3- 110 3- 120 3-130

32

3-140

Income Summary

33

4-110

Sales

34

4- 120

Sal es Di scount

35

4- 130

S al es R etu rn a nd A ll ow an ce

36

5- 110

C os t o f Me rch an di se So ld

37

6- 110

Uti li ti es Ex pe nse

38

6- 120

O ff ice S up pl i es Ex pe ns e

39

6- 130

Do ub tf ul De bt s Ex pe ns e

40

6- 140

41

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 Invesment Land Buildings

DEBIT

1 2 3

96.240.400 709.280.000 10.142.500 3.120.000 83.300.000 267.593.600 108.631.600 986.425.000 1.500.000.000 750.000.000

6 7 8 9 10 11 12 13 14

154.200.000

Vehicle

18.250.000

Acc. Depreciaton – Vehicle

Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable Dividend Payable Bank Jateng, Loan Stock Capi tal Re tai ne d Earni ngs Dividend

15 16

30.840.000

Acc. Depreciaton – Equipment

4 5

137.500.000

Acc. Depreciation – Buildings

Equipment

CREDIT

986.023.206 243.700 2.156.387.000

17 18

2.075.585.600 305.227.000 305.000.000 244.964.600 1.830.000.000

19

1.416.065.642

32

305.000.000

22 23 24 25 26 27 28 29 30 31

33

13.425.630.000

34 35

179.933.760

36

300.800.000 10.414.448.800

37 38

35.420.000

39

249.874.000 -

40

Spoi lage Ex pe ns e

23.920.000

42

6- 150

De pre ci at io n Ex pe ns e

43

42

6- 160

Ins urance Ex pe ns e

69.250.000 34.320.000

43

6-170

Rent Expense

45

44

6- 180

Wage s and Sal ari es

71.500.000 406.780.000

45

6- 190

A dv erti si ng Ex pe nse

16.470.000

47

46

6- 200

O th ers O pe rat in g Ex pe ns e

29.952.050

47

8-110

Interest Income

48

8-130

Freights Collected

49

8-140

50

8-150

Late Fees Collected Dividend Income

51

8-160

Gain (loss) on Sale of Fixed Assets

52

9- 110

Inte re st Ex pe nse s

53

9- 120

Ban k S erv ice Ch arge s

54

9-140

Income Tax Article 4(2) Expense

55

9- 145

Income Tax Ex pe ns e

56

9- 150

Late Fe es Ex pe ns es TOTAL

41

44

46

48

11.375.260

49

-

50

47.080.000

51 52

21.468.750

53

21.853.496 2.164.800 8.756.240 19.925.508.502

54 55 56 57 58

19.925.508.502

13

Jawaban LKS Nasional 2017.pdf

Short Description

Description

Comments

We need your help!