Kunci Try Out 3
Kunci Try Out 3
Kunci Try Out 3
RECAPITULATION
DEBIT CREDIT
ACCOUNT NO TOTAL ACC NO TOTAL
2-1200 Rp 652,093,750 5-1300 Rp 17,252,813
2-1300 Rp 6,000,000 1-1100 Rp 698,580,938
2-1500 Rp 21,440,000
9-1300 Rp 300,000
2-2100 Rp 30,000,000.0
9-1100 Rp 6,000,000.0
Rp 715,833,750 Rp 715,833,750
Rp 635,140,938
Rp 704,580,938
PT ANGGREK MOTOR
SALES JOURNAL
PER DESEMBER 2008
RECAPITULATION
DEBET KREDIT
No Akun Jumlah No. Akun Jumlah
1-1300 Rp 1,807,760,000 8-1400 Rp 2,000,000
4-1100 Rp 1,641,600,000
2-1600 Rp 164,160,000
Rp 1,807,760,000 Rp 1,807,760,000
PT ANGGREK MOTOR
PURCHASE JOURNAL
Dec-08
RECAPITULATION
DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
5-1200 Rp 2,000,000 2-1200 Rp 2,059,085,939.0
1-1910 Rp 187,007,814
5-1000 Rp 1,870,078,125
Rp 2,059,085,939 Rp 2,059,085,939
PT ANGGHREK MOTOR
GENERAL JOURNAL
Dec-08
EVIDENCE POS
DATE DESCRIPTION DEBIT
NUMBER REF.
DES 7 NK 12-01 Sales Return Rp 97,300,000
VAT Out Rp 9,730,000
Account Receivable(H BABA)
Rp 192,365,938
REKAPITULASI
NO. AKUN DEBET
4-1300 Rp 97,300,000
2-1600 Rp 9,730,000
2-1200 Rp 85,335,938
1-1300
5-1400
1-1910
Rp 192,365,938
PT ANGGHREK MOTOR
ADJUSTMENT JOURNAL
DESEMBER 2008
EVIDENCE POS
DATE DESCRIPTION DEBIT
NUMBER REF.
DES 31 BM - 01 Inventory Rp 1,112,421,875
Income summary
Rp 2,440,904,800
RECAPITULATION
ACC NO DEBIT
1-1500 Rp 1,112,421,875
3-1500 Rp 1,092,578,125
9-1200 Rp 5,000,000
1-1100 Rp 1,500,000
6-1200 Rp 3,600,000
6-1700 Rp 4,000,000
6-1600 Rp 2,000,000
6-1300 Rp 14,514,800
6-1500 Rp 2,400,000
6-1800 Rp 6,000,000
6-1100 Rp 1,300,000
2-1600 Rp 195,590,000
8-1100
1-1600
1-1800
1-1700
1-1400
1-3110
2-1300
1-1910
2-1500
Rp 2,440,904,800
PT ANGGHREK MOTOR
CLOSSING JOURNAL
DESEMBER 2008
EVIDENCE POS
DATE DESCRIPTION DEBIT
NUMBER REF.
DES 31 SALES Rp 3,053,200,000
PURCHASE DISCOUNT Rp 69,452,813
PURCHASE RETUR Rp 77,578,125
INTEREST INCOME Rp 11,500,000
DEVIDENT INCOME Rp 25,360,000
GAIN ON SALE OF STOCKS Rp 11,200,000
FREIGHT COLLECTED Rp 41,600,000
LATE FEES COLLECTED Rp 10,000,000
INVENTORY Rp 1,112,421,875
INCOME SUMMARY
Rp 8,824,625,625
PT ANGGHREK MOTOR
GENERAL JOURNAL
Dec-08
CREDIT
Rp 107,030,000
Rp 77,578,125
Rp 7,757,813
Rp 192,365,938
REKAPITULASI
KREDIT
Rp 107,030,000
Rp 77,578,125
Rp 7,757,813
Rp 192,365,938
PT ANGGHREK MOTOR
ADJUSTMENT JOURNAL
DESEMBER 2008
CREDIT
Rp 1,112,421,875 Rp 725,000,000
Rp 387,421,875
Rp 1,112,421,875
Rp 1,092,578,125
Rp 6,500,000
Rp 3,600,000
Rp 4,000,000
Rp 2,000,000
Rp 14,514,800 Rp 39,514,800
Rp 25,000,000
Rp 14,514,800
Rp 2,400,000
Rp 7,300,000
Rp 179,250,000
Rp 16,340,000
Rp 2,440,904,800
RECAPITULATION
CREDIT
Rp 1,092,578,125
Rp 1,112,421,875
Rp 6,500,000
Rp 3,600,000
Rp 4,000,000
Rp 2,000,000
Rp 14,514,800
Rp 2,400,000
Rp 7,300,000
Rp 179,250,000
Rp 16,340,000
Rp 2,440,904,800
PT ANGGHREK MOTOR
CLOSSING JOURNAL
DESEMBER 2008
CREDIT
Rp 4,412,312,813
Rp 92,991,400
Rp 97,300,000
Rp 2,477,100,000
Rp 13,000,000
Rp 12,500,000
Rp 6,900,000
Rp 38,514,800
Rp 32,000,000
Rp 28,800,000
Rp 24,000,000
Rp 48,000,000
Rp 72,000,000
Rp 14,100,000
Rp 3,700,000
Rp 17,000,000
Rp 11,600,000
Rp 3,900,000
Rp 1,092,578,125
Rp 326,328,488
Rp 8,824,625,625
PT ANGGREK MOTOR
NERACA SALDO SETELAH PENUTUPAN
DESEMBER 2008
JUMLAH
NO. AKUN NAMA AKUN
DEBIT KREDIT
1-1100 Cash In Bank Rp 377,817,663
1-1200 Patty Cash Rp 2,000,000
1-1300 Account Receiveable Rp 1,317,160,000
1-1400 Allowances of Doubtful Debt Rp - Rp 39,514,800
1-1500 Merchandise Inventory Rp 1,112,421,875 Rp -
1-1600 Office Supplies Rp 10,000,000 Rp -
1-1700 Prepaid Insurance Rp 22,000,000 Rp -
1-1800 Prepaid Rent Rp 32,000,000 Rp -
1-1910 VAT In Rp - Rp -
1-2100 Stock Investments Rp 224,000,000 Rp -
1-3100 Equipment at Cost Rp 120,000,000 Rp -
1-3110 Equipment Accumulated Depreciation Rp - Rp 28,800,000
2-1200 Account Payable Rp - Rp 1,453,656,250
2-1300 Accrued Expense Rp - Rp 7,300,000
2-1500 VAT Payable Rp - Rp 16,340,000
2-1600 VAT Out Rp - Rp -
2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp - Rp 570,000,000
3-1100 Stock Capital Rp - Rp 500,000,000
3-1300 Retained Earning Rp - Rp 601,788,488
Rp 3,217,399,538 Rp 3,217,399,538
PT ANGGREK MOTOR
NERACA / BALANCE
DESEMBER 2008
JUMLAH
NO. AKUN NAMA AKUN
DEBIT KREDIT
1-1100 Cash In Bank Rp 376,317,663
1-1200 Patty Cash Rp 2,000,000
1-1300 Account Receiveable Rp 1,317,160,000
1-1400 Allowances of Doubtful Debt Rp 25,000,000
1-1500 Merchandise Inventory Rp 1,092,578,125 Rp -
1-1600 Office Supplies Rp 13,600,000 Rp -
1-1700 Prepaid Insurance Rp 24,000,000 Rp -
1-1800 Prepaid Rent Rp 36,000,000 Rp -
1-1910 VAT In Rp 179,250,000 Rp -
1-2100 Stock Investments Rp 224,000,000 Rp -
1-3100 Equipment at Cost Rp 120,000,000 Rp -
1-3110 Equipment Accumulated Depreciation Rp - Rp 26,400,000
2-1200 Account Payable Rp - Rp 1,453,656,250
2-1300 Accrued Expense Rp - Rp -
2-1500 VAT Payable Rp - Rp -
2-1600 VAT Out Rp - Rp 195,590,000
2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp - Rp 570,000,000
3-1100 Stock Capital Rp - Rp 500,000,000
3-1300 Retained Earning Rp - Rp 275,460,000
3-1500 Income summary Rp - Rp -
4-1100 Sales Rp - Rp 3,053,200,000
4-1200 Sales Discount Rp 92,991,400 Rp -
4-1300 Sales Return Rp 97,300,000 Rp -
5-1000 Purchase Rp 2,477,100,000 Rp -
5-1200 Freight paid Rp 13,000,000 Rp -
5-1300 Purchase Discount Rp - Rp 69,452,813
5-1400 Purchase Retur Rp - Rp 77,578,125
6-1100 Telephone & Electricity Expense Rp 11,200,000 Rp -
6-1200 Office Supplies Expense Rp 3,300,000 Rp -
6-1300 Bad Debt Expense Rp 24,000,000 Rp -
6-1400 Spoilege Expense (Defected Inventory) Rp 32,000,000 Rp -
6-1500 Depreciation Expense Rp 26,400,000 Rp -
6-1600 Insurance Expense Rp 22,000,000 Rp -
6-1700 Rent Expense Rp 44,000,000 Rp -
6-1800 Wages and Salaries Rp 66,000,000 Rp -
6-1900 Others Operating Expense Rp 14,100,000 Rp -
6-1910 Advertising Expense Rp 3,700,000 Rp -
8-1100 Interest Income Rp - Rp 5,000,000
8-1200 Divident Income Rp - Rp 25,360,000
8-1300 Gain (loss) on Sale of Stock Rp - Rp 11,200,000
8-1400 Freight Colleted Rp - Rp 41,600,000
8-1500 Late Fees Collected Rp - Rp 10,000,000
9-1100 Interest Expense Rp 17,000,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp -
9-1300 Late Fees Expense Rp 3,900,000 Rp -
Rp -
Rp 6,339,497,188 Rp 6,339,497,188
PT CAHAYA ELEKTRONIK
PROFIT AND LOSS STATEMENT
DESEMBER 2008
DESCRIPTION
Sales Rp 3,053,200,000
sales discount Rp 92,991,400
sales return Rp 97,300,000
Rp 190,291,400
Nett Sales Rp 2,862,908,600
Cost of Good Sold
inventory Rp 1,092,578,125
Purchase Rp 2,477,100,000
Freight paid Rp 13,000,000
Rp 2,490,100,000
purchase discount Rp 69,452,813
purchase return Rp 77,578,125
Rp 147,030,938
nett purchase Rp 2,343,069,063
Rp 3,435,647,188
inventory Rp 1,112,421,875
CGS Rp 2,323,225,313
Gross Prpfit Rp 539,683,288
Operating Expense
Telp & Electric Expens Rp 12,500,000
Office Supplies Expense Rp 6,900,000
Bad Debt Expense Rp 38,514,800
Spoilege Exp(Defected
Rp 32,000,000
Inventory)
Depreciation Expense Rp 28,800,000
Insurance Expense Rp 24,000,000
Rent Expense Rp 48,000,000
Wages and Salaries Rp 72,000,000
Others Operating Expense Rp 14,100,000
Advertising Expense Rp 3,700,000
Rp 280,514,800
Nett Operating Profit Rp 259,168,488
Other expense and Loss
Interest Expense Rp 17,000,000
Bank Service Charge Rp 11,600,000
Late Fees Expense Rp 3,900,000
Rp (32,500,000)
Other Revenue and gain
Interest Income Rp 11,500,000
Divident Income Rp 25,360,000
Gain (loss) on Sale of Stock Rp 11,200,000
Freight Colleted Rp 41,600,000
Late Fees Collected Rp 10,000,000
Rp 99,660,000
Nett Profit and Loss
Rp 326,328,488
PT ANGGREK MOTOR
LAPORAN ARUS KAS
Dec-08
PT ANGGREK MOTOR
LAPORAN LABA DITAHAN
DESEMBER 2008
KETERANGAN
DES 1 SALDO
3 CASH IN Rp 66,000,000
18 SALES JOURNAL Rp 378,460,000
DES 1 SALDO
6 SALES JOURNAL Rp 490,600,000
7 GJ Rp 107,030,000
12 CASH IN Rp 383,570,000
14 CASH IN Rp 55,000,000
DES 1 SALDO
26 CASH IN Rp 44,000,000
27 SALES JOURNAL Rp 938,700,000
NAMA :
TANGGAL KETERANGAN REF DEBIT KREDIT
NAMA :
TANGGAL KETERANGAN REF DEBIT KREDIT
BUKU PEMBANTU UTANG
NAMA : PT ABC
DES 1 SALDO
9 CASH OUT Rp 44,000,000
22 PURCHASE JOURNAL Rp 810,273,438
NAMA : PT XYZ
TANGGAL KETERANGAN REF DEBIT KREDIT
DES 1 SALDO
23 CASH OUT Rp 33,000,000
29 PURCHASE JOURNAL Rp 643,382,813
NAMA : PT ACA
TANGGAL KETERANGAN REF DEBIT KREDIT
DES 1 SALDO
6 CASH OUT Rp 55,000,000
10 PURCHASE JOURNAL Rp 605,429,688
11 GJ Rp 85,335,938
18 CAQSH OUT Rp 520,093,750
NAMA :
TANGGAL KETERANGAN REF DEBIT KREDIT
NAMA :
SALDO
Rp 66,000,000
Rp -
Rp 378,460,000
NO. : C002
SALDO
Rp 55,000,000
Rp 545,600,000
Rp 438,570,000
Rp 55,000,000
Rp -
NO. :C003
SALDO
Rp 44,000,000
Rp -
Rp 938,700,000
NO. : C004
SALDO
NO. :
SALDO
DEBIT KREDIT
PEMBANTU UTANG
NO. : S001
SALDO
Rp 44,000,000
Rp -
Rp 810,273,438
NO. : S002
SALDO
Rp 33,000,000
Rp -
Rp 643,382,813
NO. :S003
SALDO
Rp 55,000,000
Rp -
Rp 605,429,688
Rp 520,093,750
Rp -
NO. :
SALDO
NO. :
SALDO
DEBIT KREDIT
PT ANGGREK MOTOR
JURNAL PENERIMAAN KAS / CASH IN
PER DESEMBER 2008
RECAPITULATION
DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
1-1100 Rp 1,006,738,600 1-1300 Rp 548,570,000
4-1200 Rp 8,991,400 4-1100 Rp 411,600,000
8-1400 Rp 2,000,000
2-1600 Rp 41,160,000
1-1400 Rp 12,000,000
8-1500 Rp 400,000
Rp 1,015,730,000 Rp 1,015,730,000
PT CAHAYA ELEKTRONIK
DAFTAR SALDO ACCOUNT RECEIVABLE
Dec-08
C004 0 Rp -
Rp 1,317,160,000
PT CAHAYA ELEKTRONIK
DAFTAR SALDO ACCOUNT PAYABLE
Dec-08
S003 PT ACA Rp -
Rp 1,453,656,250
PT CAHAYA E4LEKTRONIK
DAFTAR SALDO MERCHANDISE INVENTORIES
Dec-08
EVIDENCE DEBIT
DATE NUMBER DESCRIPTION ACCOUNT
ACCOUNT TOTAL
NUMBER
TOTAL
PT CAHAYA ELEKTRONIK
PATTY CASH JOURNAL
PER DESEMBER 2008
CREDIT
PATTY
CASH
Rp 1,500,000
Rp 1,800,000
Rp 600,000
Rp 1,000,000
Rp 1,100,000
Rp 6,000,000
1-1200
PT ANGGREK MOTOR
NERACA LAJUR
Dec-08
NO. NAMA AKUN NERACA SALDO JURNAL PENYESUAIAN N. S. DISESUAIKAN IKHTISAR LABA/RUGI NERACA
AKUN D K D K D K D K D K
1-1100 Cash In Bank Rp 376,317,663 Rp 1,500,000 Rp 377,817,663 Rp 377,817,663
1-1200 Patty Cash Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
1-1300 Account Receiveable Rp 1,317,160,000 Rp 1,317,160,000 Rp 1,317,160,000
1-1400 Allowances of Doubtful Debt Rp 25,000,000 Rp 14,514,800 Rp 39,514,800 Rp 39,514,800
1-1500 Merchandise Inventory Rp 1,092,578,125 Rp 1,112,421,875 Rp 1,092,578,125 Rp 1,112,421,875 Rp 1,112,421,875
1-1600 Office Supplies Rp 13,600,000 Rp 3,600,000 Rp 10,000,000 Rp 10,000,000
1-1700 Prepaid Insurance Rp 24,000,000 Rp 2,000,000 Rp 22,000,000 Rp 22,000,000
1-1800 Prepaid Rent Rp 36,000,000 Rp 4,000,000 Rp 32,000,000 Rp 32,000,000
1-1910 VAT In Rp 179,250,000 Rp 179,250,000 Rp -
1-2100 Stock Investments Rp 224,000,000 Rp 224,000,000 Rp 224,000,000
1-3100 Equipment at Cost Rp 120,000,000 Rp 120,000,000 Rp 120,000,000
1-3110 Equipment Accu Depreciation Rp 26,400,000 Rp 2,400,000 Rp 28,800,000 Rp 28,800,000
2-1200 Account Payable Rp 1,453,656,250 Rp 1,453,656,250 Rp 1,453,656,250
2-1300 Accrued Expense Rp - Rp 7,300,000 Rp 7,300,000 Rp 7,300,000
2-1500 VAT Payable Rp - Rp 16,340,000 Rp 16,340,000 Rp 16,340,000
2-1600 VAT Out Rp 195,590,000 Rp 195,590,000 Rp -
2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp 570,000,000 Rp 570,000,000 Rp 570,000,000
3-1100 Stock Capital Rp 500,000,000 Rp 500,000,000 Rp 500,000,000
3-1300 Retained Earning Rp 275,460,000 Rp 275,460,000 Rp 275,460,000
3-1500 Income summary Rp 1,092,578,125 Rp 1,112,421,875 Rp 19,843,750 Rp - Rp 19,843,750
4-1100 Sales Rp 3,053,200,000 Rp 3,053,200,000 Rp 3,053,200,000
4-1200 Sales Discount Rp 92,991,400 Rp 92,991,400 Rp 92,991,400
4-1300 Sales Return Rp 97,300,000 Rp 97,300,000 Rp 97,300,000
5-1000 Purchase Rp 2,477,100,000 Rp 2,477,100,000 Rp 2,477,100,000
5-1200 Freight paid Rp 13,000,000 Rp 13,000,000 Rp 13,000,000
5-1300 Purchase Discount Rp 69,452,813 Rp 69,452,813 Rp 69,452,813
5-1400 Purchase Retur Rp 77,578,125 Rp 77,578,125 Rp 77,578,125
6-1100 Telephone & Electricity Expense Rp 11,200,000 Rp 1,300,000 Rp 12,500,000 Rp 12,500,000
6-1200 Office Supplies Expense Rp 3,300,000 Rp 3,600,000 Rp 6,900,000 Rp 6,900,000
6-1300 Bad Debt Expense Rp 24,000,000 Rp 14,514,800 Rp 38,514,800 Rp 38,514,800
6-1400 Spoilege Exp(Defected Inv) Rp 32,000,000 Rp 32,000,000 Rp 32,000,000
6-1500 Depreciation Expense Rp 26,400,000 Rp 2,400,000 Rp 28,800,000 Rp 28,800,000
6-1600 Insurance Expense Rp 22,000,000 Rp 2,000,000 Rp 24,000,000 Rp 24,000,000
6-1700 Rent Expense Rp 44,000,000 Rp 4,000,000 Rp 48,000,000 Rp 48,000,000
6-1800 Wages and Salaries Rp 66,000,000 Rp 6,000,000 Rp 72,000,000 Rp 72,000,000
6-1900 Others Operating Expense Rp 14,100,000 Rp 14,100,000 Rp 14,100,000
6-1910 Advertising Expense Rp 3,700,000 Rp 3,700,000 Rp 3,700,000
8-1100 Interest Income Rp 5,000,000 Rp 6,500,000 Rp 11,500,000 Rp 11,500,000
8-1200 Divident Income Rp 25,360,000 Rp 25,360,000 Rp 25,360,000
8-1300 Gain (loss) on Sale of Stock Rp 11,200,000 Rp 11,200,000 Rp 11,200,000
8-1400 Freight Colleted Rp 41,600,000 Rp 41,600,000 Rp 41,600,000
8-1500 Late Fees Collected Rp 10,000,000 Rp 10,000,000 Rp 10,000,000
9-1100 Interest Expense Rp 17,000,000 Rp 17,000,000 Rp 17,000,000
9-1200 Bank Service Charge Rp 6,600,000 Rp 5,000,000 Rp 11,600,000 Rp 11,600,000
9-1300 Late Fees Expense Rp 3,900,000 Rp 3,900,000 Rp 3,900,000
9-1400 Income Tax
Rp 6,339,497,188 Rp 6,339,497,188 Rp 2,440,904,800 Rp 2,440,904,800 Rp 6,210,805,738 Rp 6,210,805,738 Rp 2,993,406,200 Rp 3,319,734,688 Rp 3,217,399,538 Rp 2,891,071,050
Laba Rp 326,328,488 Rp 326,328,488
Rp 3,319,734,688 Rp 3,319,734,688 Rp 3,217,399,538 Rp 3,217,399,538
-
…………….
REKONSILIASI BANK
PER DESEMBER 2005
............................
NERACA
per ..............................
Des
Des
Des
Des
Des
Des
Des
Des
Des
……………………
KARTU PERSEDIAAN
……………………………
NO. MASUK KELUAR SALDO
TANGGAL BUKTI KETERANGAN UNIT HARGA JUMLAH UNIT HARGA JUMLAH UNIT HARGA
Des
Des
Des
Des
Des
Des
Des
Des
Des
Des
Des
Des
…………………
KARTU PERSEDIAAN
…………………..
TANGGAL BUKTI KETERANGAN UNIT HARGA JUMLAH UNIT HARGA JUMLAH UNIT HARGA
JUMLAH
SALDO
JUMLAH