Modul, Soal, dan Software Komputer Akuntansi (MYOB, Zahir, Accurate) | Accounting and Economic Lembar Jawab Sesi 1

1

ACCT. NO

ACCOUNT TITLE

DEBIT

CREDIT

1

1-110

Cash in Bank

874,565,700

1

2

1-120

Petty Cash

45,650,500

2

3

1-130

Accounts Receivable

294,850,000

3

4

1-140

Allowance of Doubtful Debt

39,975,200

4

5

1-150

Merchandise Inventory

806,800,000

5

6

1-160

Office Supplies

47,500,000

6

7

1-170

Prepaid Insurance

142,500,000

7

8

1-180

Prepaid Rent

-

8

9

1-190

VAT (Value Added Tax) Receivable

-

9 10

1-191

VAT (Value Added Tax) In

-

10

11

1-192

Prepaid Income Tax Article 25

25,855,000

11

12

1-310

Land

4,500,000,000

12

13

1-320

Buildings

3,900,000,000

13

14

1-321

A . Dep e iatio – Buildi gs

1,153,750,000

14

15

1-330

Equipment

984,000,000

15

16

1-331

A . Dep e iato – E uip e t

604,750,000

16

17

1-340

Automobile

705,600,000

17

18

1-341

A . Dep e iato – Auto o ile

433,650,000

18

19

1-350

Motorcycle

-

19

20

1-351

A . Dep e iato – Moto y le

-

20

21

2-110

Accounts Payable

232,685,500

21

22

2-120

Accrued Expense

103,875,575

22

23

2-130

VAT (Value Added Tax) Payable

61,285,700

23

24

2-131

VAT (Value Added Tax) Out

-

24

25

2-132

Income Tax Article 21 Payable

8,154,550

25

26

2-133

Income Tax Article 23 Payable

-

26

27

2-134

Income Tax Article 25/29 Payable

6,652,300

27

28

2-135

Dividend Payable

-

28

29

2-210

BRI Loan

467,500,000

29

30

3-110

Stock Capital

3,520,000,000

30

31

3-130

Retained Earnings

4,713,376,325

31

32

3-140

Dividend

-

-

32

33

3-150

Income Summary

-

33

PT. CAMERA PRO

TRIAL BALANCE

NOVEMBER, 30 2015

2

34

4-110 Sales

4,957,856,000

34

35

4-120 Sales Discount

87,424,600

35

36

4-130 Sales Return and Allowance

19,555,000

36

37

5-110 Cost of Merchandise Sold

1,967,350,000

37

38

6-110 Utilities Expense

54,057,450

38

39

6-120 Office Supplies Expense

38,954,600

39

40

6-130 Doubtful Debts Expense

35,497,400

40

41

6-140 Spoilage Expense

25,601,000

41

42

6-150 Depreciation Expense

372,350,000

42

43

6-160 Insurance Expense

85,500,000

43

44

6-170 Rent Expenses

-

44

45

6-180 Wages and Salaries

1,089,000,000

45

46

6-190 Advertising Expense

54,457,500

46

47

6-200 Others Operating Expense

88,125,000

47

48

8-110 Interest Income

39,546,500

48

49

8-130 Gain (Loss) on Sale of Fixed Asset

-

-

49

50

8-140 Freights Collected

12,853,000

50

51

8-150 Late Fees Collected

7,623,100

51

52

9-110 Interest Expenses

36,975,000

52

53

9-120 Bank Service Charges

32,853,250

53

54

9-140 Income Tax Article 4(2) Expense

18,756,400

54

55

9-145 Income Tax Expense

-

55

56

9-150 Late Fees Expenses

29,755,350

56

3

Page: ____

PJ 1

Acc. No

Acc. No

Amount

1

DEC

1 F-TP-02/12

PT. TRIPOD

255,900,000

25,590,000

281,490,000

1

2

10 F-CM-10/12

PT. CEMERLANG

400,100,000

40,010,000

440,110,000

2

3

16 F-MP-22/12

PT. MEGAPIXEL

361,800,000

36,180,000

397,980,000

3

4

28 F-FS-29/12

PT. FOTOSHOP

291,950,000

29,195,000

321,145,000

4

5 5

6

TOTAL

1,309,750,000

130,975,000

1,440,725,000

6

Acc. No Amount Acc. No Amount

1-150

1,309,750,000

2-110

1,440,725,000

1-191

130,975,000

Total

1,440,725,000

Total

1,440,725,000

DEBIT CREDIT

RECAPITULATION

PT. CAMERA PRO

PURCHASES JOURNAL

December 2015

(In Rp.)

Date

Doc. No.

Description

Post

Ref.

D E B I T

C R E D I T

Merchandise

Inventoy

VAT - In

OTHERS

Accounts

Payable

OTHERS

Amount

Date Signature

Prepared by : ... ...

4

Page: ____

SJ 1

Acc. No. Amount Acc. No. Amount

1DEC 4 F/CP/12-01VINTAGE 584,430,000 379,500,000 531,300,000 379,500,000 1

2 9 F/CP/12-02JAYA FOKUS 658,042,000 427,300,000 598,220,000 427,300,000 2

3 15 F/CP/12-03SINAR BLITZ 484,946,000 314,900,000 440,860,000 314,900,000 3

4 21 F/CP/12-04LENSA AGUNG 347,270,000 225,500,000 315,700,000 225,500,000 4

5 5

6 TOTAL 2,074,688,000 1,347,200,000 1,886,080,000 1,347,200,000 6

Acc. No Amount Acc. No Amount

1-130 2,074,688,000 1-150 1,347,200,000 5-110 1,347,200,000 2-131 188,608,000 4-110 1,886,080,000

TOTAL 3,421,888,000 TOTAL 3,421,888,000 188,608,000

RECAPITULATION

DEBIT CREDIT

OTHERS

53,130,000

59,822,000

44,086,000

31,570,000

Merchandise Inventory

SALES JOURNAL

December 2015

(In Rp.)

Date Doc.

No. Description

Post Ref.

D E B I T C R E D I T

Accounts Receivable

Cost of Merchandise Sold

OTHERS

Sales VAT- Out

Date Signature

Prepared by : ... ...

5

Page: ____

CRJ 1

Acc. No Acc. No

Amount

1 DEC 1 BKM 12/01 Nona Keira 120,000,000 3-110 120,000,000.00 1

2 3 BKM 12/02 JAYA FOKUS 100,450,000 4-120 102,500,000 2

3 4 BKM 12/03 SINAR BLITZ 95,844,000 4-120 97,800,000 3

4 7 BKM 12/04 VINTAGE 94,550,000 94,550,000 4

5 11 BKM-12/05 VINTAGE 572,741,400 4-120 584,430,000 5

6 6

7

TOTAL

983,585,400 879,280,000 120,000,000 7

Acc. No Amount Acc. No Amount

1-110 983,585,400 1-130 879,280,000 4-120 15,694,600 3-110 120,000,000

TOTAL 999,280,000 TOTAL 999,280,000

DEBIT CREDIT

2,050,000

1,956,000

15,694,600

RECAPITULATION

11,688,600

PT. CAMERA PRO

CASH RECEIPTS JOURNAL

December 2015

(In Rp.)

Date

Doc. No.

Description

Post

Ref.

D E B I T

C R E D I T

Cash In Bank

OTHERS

Accounts

Receivable

OTHERS

Amount

Date Signature

6

Page: ____

CPJ 1

Acc. No

Acc. No

Amount

1

DEC

1 BKK 12/01 PT. LAJU JAYA

1-350

15,000,000

1

2

1 BKK 12/02 PT. EKUIPRENTAL

1-180

44,400,000

2

3

2 BKK 12/03 Accrued Expenses

2-120

99,000,000

3

4

4 BKK 12/04 PT. CEMERLANG

83,475,000

83,475,000

4

5

8 BKK 12/05 PT. MEGAPIXEL

78,650,000

78,650,000

5

6

8 BKK 12-06 Pelunasan Pajak SPT Masa

2-130

76,092,550

6

7

2-132

7

8

2-134

8

9

11 BKK 12/07 PT. TRIPOD

70,560,500

70,560,500

9

10

14 BKK 12/08 Angsuran pinjaman

2-210

15,512,500

10

11

9-110

11

12 12

13 13

14

TOTAL

232,685,500

482,690,550

14

44,400,000

99,000,000

61,285,700

8,154,550

6,652,300

8,500,000

7,012,500

250,005,050

15,000,000

PT. CAMERA PRO

CASH PAYMENTS JOURNAL

December 2015

(In Rp.)

Date

Doc. No.

Description

Post

Ref.

D E B I T

C R E D I T

Accounts

Payable

OTHERS

Cash In Bank

7

Acc. No

Amount

Acc. No

Amount

1-180

44,400,000

1-110

482,690,550

1-350

15,000,000

2-110

232,685,500

2-120

99,000,000

2-130

61,285,700

2-132

8,154,550

2-134

6,652,300

2-210

8,500,000

9-110

7,012,500

TOTAL

482,690,550

TOTAL

482,690,550

DEBIT

CREDIT

RECAPITULATION

Date

Signature

Prepared by : ... ...

8 Page: ____PCJ 1

C R E D I T

1 DEC 1 VKK 12/01 Pmliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 2,935,000 1

2 2 VKK 12/02 Pembelian keperluan RT kantor 6-200 2,041,350 2

3 3 VKK 12/03 Perjalanan dinas pimpinan Others Operating Expense 6-200 1,995,500 3

4 7 VKK 12/04 Pembelian konsumsi rapim Others Operating Expense 6-200 623,175 4

5 9 VKK 12/05 Pembayaran listrik, air, & telp Nov 2015 2-120 4,875,575 5

6 10 VKK 12/06 Pembelian konsumsi tamu Others Operating Expense 6-200 386,400 6

7 14 VKK 12/07 Keamanan & Kebersihan 6-200 1,456,000 7

8 16 VKK 12/08 Pemasangan iklan loker 6-200 2,035,000 8

9 17 VKK 12/09 Sumbangan perayaan thn baru 6-200 1,750,000 9

10 18 VKK 12/10 Pembuatan baligo dan spanduk 6-190 3,115,750 10

11 11

12 21,213,750 12

Acc. No Acc. No Amount

2-120 1-120 21,213,750

6-190 6-200

TOTAL TOTAL 21,213,750

1,456,000 2,035,000 1,750,000 3,115,750 Accrued expense

Others Operating Expense Others Operating Expense Others Operating Expense Advertising expense Others Operating Expense

TOTAL 21,213,750 623,175 4,875,575 386,400 21,213,750 RECAPITULATION 13,222,425 DEBET CREDIT Amount 4,875,575 3,115,750 1,995,500

PETTY CASH JOURNAL December 2015

(In Rp.)

Date Doc. No. Description Post

Ref.

D E B E T

Account Name Acc. No. Amount Petty Cash

2,935,000

2,041,350

Date Signature

Prepared by : ... ...

9

Page: GJ 1

DOC. NO POST.

REF DEBIT CREDIT

1 DEC 11 NK-12-1 22,550,000 1

2 _2,050,000 2

3 _20,500,000 3

4 4

5 5

6 _{11 M-12/01 1,800} 6

7 _1,800 7

8 8

9 9

10 _{16 NK-12/01 2,254,000} 10

11 _22,540,000 11

12 _24,794,000 12

13 13

14 14

15 16,100,000 15

16 16,100,000 16

17 17

18 18

19 22 M 12/02 230,000,000 19

20 230,000,000 20

21 21

22 22

23 29 M 12/03 2,850,000 23

24 2,850,000 24

25 25

26 26

27 100,000,000 27

28 171,000,000 28

29 2,600,000 29

30 _273,600,000 30

31 31

32 32

33 33

34 34

35 _{TOTAL 569,895,800 569,895,800} 35

Cost of Merchandise Sold (Retur penjualan dari SINAR BLITZ) Sales Return and Allowance

Accounts Receivable

(Retur penjualan dari SINAR BLITZ)

Merchandise Inventory (Koreksi kesalahan)

Depreciation expense

Acc.Depreciation - Automobile (Penyusutan bulan Des 2015)

Cash in Bank

Acc.Depreciation - Automobile Gain(Loss) On Sales of Fixed Asset Automobile

(Utang dividend 46.000 lbr @ 5.000) Dividend

Dividend Payable VAT (Value Added Tax) Out

PT. CAMERA PRO

GENERAL JOURNAL December 2015

(in Rp.)

DATE DESCRIPTION

Accounts Payable

VAT (Value Added Tax) In

Merchandise Inventory

(Retur pembelian ke PT. CEMERLANG)

Petty Cash

10

Acc. No Amount Acc. No Amount

1-110

100,000,000

1-130

24,794,000

1-120

1,800

1-150

20,500,000

1-150

16,100,000

1-191

2,050,000

1-341

171,000,000

1-340

273,600,000

2-110

22,550,000

1-341

2,850,000

2-131

2,254,000

2-135

230,000,000

3-140

230,000,000

5-110

16,100,000

4-130

22,540,000

6-200

1,800

6-150

2,850,000

8-130

2,600,000

TOTAL

569,895,800

TOTAL

569,895,800

DEBIT CREDIT

Date

Signature

Prepared by : ... ...

11

: GPH4HD

: GoPro Hero 4 HD : Store Warehouse

Post

Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total

1 DEC 1 70 4,500,000 315,000,000 1

2 2 25 4,600,000 115,000,000 70 4,500,000 315,000,000 2

3 25 4,600,000 115,000,000 3

4 4 35 4,500,000 157,500,000 35 4,500,000 157,500,000 4

5 25 4,600,000 115,000,000 5

6 9 35 4,500,000 157,500,000 25 4,600,000 115,000,000 6

7 10 35 4,600,000 161,000,000 60 4,600,000 276,000,000 7

8 11 (2) 4,600,000 (9,200,000) 58 4,600,000 266,800,000 8

9 15 28 4,600,000 128,800,000 30 4,600,000 138,000,000 9

10 16 (1) 4,600,000 (4,600,000) 31 4,600,000 142,600,000 10

11 16 34 4,600,000 156,400,000 65 4,600,000 299,000,000 11

12 21 20 4,600,000 92,000,000 45 4,600,000 207,000,000 12

13 28 23 4,650,000 106,950,000 45 4,600,000 207,000,000 13

14 23 4,650,000 106,950,000 14

15 TOTAL 115 530,150,000 117 531,200,000 15

PT. CAMERA PRO

INVENTORY CARD

December 2015 (in Rp.) Code

Type Location

Date Purchased Sold Balance

Date Signature

Prepared by : ... ...

12

: GPH4 12 MP

: GoPro Hero 4 12MP : Store Warehouse

Post

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total

1 DEC 1 68 3,600,000 244,800,000 1

2 2 17 3,700,000 62,900,000 68 3,600,000 244,800,000 2

3 17 3,700,000 62,900,000 3

4 4 30 3,600,000 108,000,000 38 3,600,000 136,800,000 4

5 17 3,700,000 62,900,000 5

6 9 38 3,600,000 136,800,000 17 3,700,000 62,900,000 6

7 10 33 3,700,000 122,100,000 50 3,700,000 185,000,000 7

8 11 (2) 3,700,000 (7,400,000) 48 3,700,000 177,600,000 8

9 15 25 3,700,000 92,500,000 23 3,700,000 85,100,000 9

10 16 (1) 3,700,000 (3,700,000) 24 3,700,000 88,800,000 10

11 16 26 3,700,000 96,200,000 50 3,700,000 185,000,000 11

12 21 15 3,700,000 55,500,000 35 3,700,000 129,500,000 12

13 28 23 3,750,000 86,250,000 35 3,700,000 129,500,000 13

14 23 3,750,000 86,250,000 14

15 97 360,050,000 107 389,100,000 15

0.0819672

TOTAL

INVENTORY CARD December 2015

(in Rp.) Code

Type Location

Purchased Sold Balance

Date Signature

Prepared by : ... ...

13

: GPAC

: GoPro Action Camera : Store Warehouse

Post

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total

1 DEC 1 65 3,800,000 247,000,000 1

2 2 20 3,900,000 78,000,000 65 3,800,000 247,000,000 2

3 20 3,900,000 78,000,000 3

4 4 30 3,800,000 114,000,000 35 3,800,000 133,000,000 4

5 20 3,900,000 78,000,000 5

6 9 35 3,800,000 133,000,000 20 3,900,000 78,000,000 6

7 10 30 3,900,000 117,000,000 50 3,900,000 195,000,000 7

8 11 (1) 3,900,000 (3,900,000) 49 3,900,000 191,100,000 8

9 15 24 3,900,000 93,600,000 25 3,900,000 97,500,000 9

10 16 (2) 3,900,000 (7,800,000) 27 3,900,000 105,300,000 10

11 16 28 3,900,000 109,200,000 55 3,900,000 214,500,000 11

12 21 20 3,900,000 78,000,000 35 3,900,000 136,500,000 12

13 28 25 3,950,000 98,750,000 35 3,900,000 136,500,000 13

14 25 3,950,000 98,750,000 14

15 102 399,050,000 107 410,800,000 15

(3,900,000)

TOTAL

PT. CAMERA PRO

INVENTORY CARD

December 2015

(in Rp.)

Code

Type Location

Purchased Sold Balance

Date Signature

Prepared by : ... ...

14

Customer : JAYA FOKUS Code : CSN-001

DEBIT CREDIT

Dec 1 Balance 102,500,000

31 SJ 1 658,042,000 760,542,000

31 CRJ 1 102,500,000 658,042,000

Customer : VINTAGE Code : CSN-002

DEBIT CREDIT

Dec 1 Balance 94,550,000

31 SJ 1 584,430,000 678,980,000

31 CRJ 1 94,550,000 584,430,000

31 CRJ 1 584,430,000

-Customer : SINAR BLITZ Code : CSN-003

DEBIT CREDIT

Dec 1 Balance 97,800,000

31 SJ 1 484,946,000 582,746,000

31 CRJ 1 97,800,000 484,946,000

31 GJ 1 24,794,000 460,152,000

Customer : LENSA AGUNG Code : CSN-004

DEBIT CREDIT

Dec 1 Balance

-31 SJ 1 347,270,000 347,270,000

BALANCE DATE DESCRIPTION POST.

REF. DEBIT CREDIT

BALANCE DATE DESCRIPTION POST.

REF. DEBIT CREDIT

BALANCE

DATE DESCRIPTION POST.

REF. DEBIT CREDIT

BALANCE

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2015

(in Rp.)

DATE DESCRIPTION POST.

REF. DEBIT CREDIT

15

Supplier : PT. CEMERLANG Code : SPR-001

DEBIT CREDIT

Dec 1 Balance 83,475,000

31 PJ 1 440,110,000 523,585,000

31 CPJ 1 83,475,000 440,110,000

31 GJ 1 22,550,000 417,560,000

Supplier : PT. TRIPOD Code : SPR-002

DEBIT CREDIT

Dec 1 Balance 70,560,500

31 PJ 1 281,490,000 352,050,500

31 CPJ 1 70,560,500 281,490,000

Supplier : PT. MEGAPIXEL Code : SPR-003

DEBIT CREDIT

Dec 1 Balance 78,650,000

31 PJ 1 397,980,000 476,630,000

31 CPJ 1 78,650,000 397,980,000

Supplier : PT. FOTOSHOP Code : SPR-004

DEBIT CREDIT

Dec 1 Balance

-31 PJ 1 321,145,000 321,145,000

DATE DESCRIPTION POST.

REF. DEBIT CREDIT

BALANCE BALANCE DATE DESCRIPTION POST.

REF. DEBIT CREDIT

BALANCE

DATE DESCRIPTION POST.

REF. DEBIT CREDIT

PT. CAMERA PRO

ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2015

(in Rp.)

DATE DESCRIPTION POST.

REF. DEBIT CREDIT

BALANCE

Date Signature