Modul, Soal, dan Software Komputer Akuntansi (MYOB, Zahir, Accurate) | Accounting and Economic Lembar Jawab Sesi 3

1

LOMBA KOMPETENSI SISWA SMK

TINGKAT NASIONAL KE XXIV

TAHUN 2016

PETUNJUK PENYELESAIAN SOAL PRAKTIK AKUNTANSI

MENYELESAIKAN SIKLUS AKUNTANSI

I. PETUNJUK UMUM

1. Periksa kelengkapan lembar jawaban.

2. Lengkapi nomor lomba, nama, dan tanda tangan pada lembar jawaban.

3. Cermati angka-angka yang terdapat di dalam neraca saldo sebelum penyesuaian.

4. Perhatikan informasi tentang penyesuaian pada akhir periode tahun 2014 yang meliputi :

a. Bukti memorial,

b. Kebijakan akuntansi perusahaan, dan

c. Informasi saldo kas di bank dan saldo kas kecil.

I.

PETUNJUK PENYELESAIAN

1. Berdasarkan semua informasi yang tersedia, Anda diminta untuk mengerjakan tugas-tugas

berikut ini :

a. Menyusun jurnal penyesuaian (adjustment entries),

b. Menyelesaikan kertas kerja (work sheet) sepuluh kolom,

c. Menyusun rekonsiliasi bank (bank reconciliation),

d. Menyusun laporan keuangan, terdiri atas :

 Laporan laba rugi (income statement),

 Laporan perubahan ekuitas (changes of equity statement),

 Laporan posisi keuangan (statement of financial position), dan

 Laporan arus kas (cash flow statement).

 Laporan neraca saldo setelah jurnal penutup (after closing trial balance)

2. Waktu yang dialokasikan untuk tugas ini adalah 150 menit (2 jam 30 menit)

3. Kerjakan dengan teliti, cepat, dan rapi.

II.

BOBOT PENILAIAN

NO TUGAS-TUGAS SKOR MAKS

A KETERAMPILAN

1 Jurnal penyesuaian (adjustment entries) 15

2 Kertas kerja (work sheet) 20

3 Rekonsiliasi bank (bank reconciliation) 5

4 Laporan laba rugi (income statement) 10

5 Laporan perubahan ekuitas (changes of equity

statement) 5

6 Laporan posisi keuangan (statement of financial position) 10

7 Laporan arus kas (cash flow statement) 10

8 Jurnal penutup (closing entries) 5

9 Neraca Saldo Setelah Penutupan (after closing trial

balance) 5

B SIKAP KERJA

1 Kerapihan dan kebersihan 5

2 Ketelitian 5

3 Kecepatan 5

2

: Bagian Keuangan dan Akuntansi

No. Memo

:

: Accounting Clerks

Tanggal

:

:

1 Bag. Keuangan melakukan perhitungan penyusutan aset tetap atas

2

Rp.

3

4

5

Rp.

6 Taksiran piutang dagang tak tertagih sebesar 3 % dari saldo piutang dagang per 31-12-15

7

akun tersebut ditutup, dan saldonya dipindahkan ke

VAT Receivable/Payable

8

Rp.

9 Hasil rekonsiliasi bank, Bank Mandiri yang telah dibuat (saldo per bank telah benar,

yaitu Rp.

hal-hal yang menyebabkan perbedaan adalah :

-Cek BJB No. J624248 yang diterima dari Konsumen ternyata tidak cukup dananya

-Interest income

Rp.

-Potongan PPh 4(2)

(Income Tax Article 4(2) Expense)

Rp.

-Bank Service Charge

Rp.

10

Wages & Salaries Expenses

Rp.

PPh Pasal 21 yang dipotong

(Income Tax Article 21 Payable)

Rp.

Gaji yang masih harus dibayar

(Accrued Expenses)

Rp.

11

Description

Prepaid rent

yang telah dimanfaatkan pada bulan Desember 2015

PT. CAMERA PRO

Jl. PETA NO. 505

Bandung

Karena pencatatan

VAT In

dan

VAT Out

sesuai dengan faktur pajak, maka kedua

Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Januari 2016

3,252,500

Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup

Building, Equipment,

Automobile,

dan

Motorcycle

Listrik, air, dan telepon

(utilities expenses)

Desember 2015 akan dibayar Januari 2016

4,675,500

Prepaid insurance

sampai dengan 30 November masih tersisa untuk 16 bulan kemudian

Laporan

stock opname

menunjukkan

office supplies

yang masih tersisa

18,604,250

BUKTI MEMORIAL

From

M-12/04

To

31-Dec-15

298,650

Gaji bulan Desember yang akan dibayar Januari 2016 :

93,261,400

6,414,850

86,846,550

Buatlah jurnal (penutup) untuk menutup akun-akun nominal

1,462,511,900

3,565,200

465,200

Kabag. Keuangan,

febi

(Febiza)

Dibukukan Oleh,

( )

AUTHORISED

3 Page: __________

DOC. NO POST.

REF DEBIT CREDIT

1 _{DEC 31 M-21/31 6-150 31,156,250} 1

2 _{1-321 16,250,000} 2

3 1-331 10,250,000 3

4 _{1-341 4,500,000} 4

5 1-351 156,250 5

6 6

7 7

8 _{6-110 4,675,500} 8

9 _{2-120 4,675,500} 9

10 10

11 11

12 6-160 8,906,250 12

13 _{1-170 8,906,250} 13

14 14

15 15

16 _{6-170 1,850,000} 16

17 1-180 1,850,000 17

18 18

19 19

20 _{6-120 28,895,750} 20

21 _{1-160 28,895,750} 21

22 22

23 23

24 6-131 3,338,600 24

25 _{1-140 3,338,600} 25

26 26

27 27

28 _{2-131 186,354,000} 28

29 _{1-191 128,925,000} 29

30 _{VAT (Value Added Tax) Payable 2-130 57,429,000} 30

Office Supplies Expense Office Supplies (Beban perlengkapan kantor )

Allowance of Doubtful Debt Doubtfull Debt Expense

(Pengurangan cadangan piutang tak tertagih)

VAT (Value Added Tax) Out VAT (Value Added Tax) In Rent Expense

Prepaid Rent Sewa jatuh tempo) Insurance Expense

Prepaid Insurance

(Pencatatan depresiasi Des. gedung dan peralatan ) Acc. Depreciation - Motorcycle

PT. CAMERA PRO

GENERAL JOURNAL - ADJUSTING ENTRIES

December, 31 2015

(in Rp.)

DATE DESCRIPTION

(Asuransi jatuh tempo) Depreciation Expense

A . Dep e iatio – Buildi gs A . Dep e iato – E uip e t

Acc. Depreciation - Automobile

Utilities Expense Accrued Expense

4

31 31

32 32

33 Prepaid Income Tax Article 25 1-192 3,252,500 33

34 2-134 3,252,500 34

35 35

36 36

37 1-130 15,750,000 37

38 9-120 298,650 38

39 9-140 465,200 39

40 8-110 3,565,200 40

41 1-110 12,948,650 41

42 42

43 43

44 6-180 93,261,400 44

45 2-132 6,414,850 45

46 2-120 86,846,550 46

47 47

48 48

49 378,204,100 378,204,100 49

Acc. No Amount Acc. No Amount

6-150 31,156,250 1-321 16,250,000 6-110 4,675,500 1-331 10,250,000 6-160 8,906,250 2-120 4,675,500 6-120 28,895,750 1-170 8,906,250 6-131 3,338,600 1-160 28,895,750 2-131 186,354,000 1-140 3,338,600 1-192 3,252,500 1-191 128,925,000 1-130 15,750,000 2-130 57,429,000 9-120 298,650 2-134 3,252,500 9-140 465,200 8-110 3,565,200 6-180 93,261,400 2-132 6,414,850 6-170 1,850,000 2-120 86,846,550 1-341 4,500,000 1-110 12,948,650 1-180 1,850,000 1-351 156,250

TOTAL 378,204,100 TOTAL 378,204,100

DEBIT CREDIT

Income Tax Article 21 Payable Accrued Expense

(Gaji dan upah yang masih harus dibayar)

TOTAL

RECAPITULATION

Wages and Salaries (Menutup perkiraan VAT)

Income Tax Article 25/29 Payable (Uang muka PPh Ps 25 yang harus dibayar)

Accounts Receivable Bank Service Charges

Income Tax Article 4(2) Expense Interest Income

(Pencatatan laporan bank rekonsiliasi) Cash In Bank

Date Signature Prepared by : ... ...

5

ACCT. NO ACCOUNT TITLE ACCT. NO ACCOUNT TITLE

1 _{1-110 Cash in Bank 2-210 BRI Bank, Loan} 29

2 _{1-120 Petty Cash 3-110 Stock Capital} 30

3 _{1-130 Accounts Receivable 3-130 Retained Earnings} 31

4 _{1-140 Allowance of Doubtful Debt 3-140 Dividend} 32

5 _{1-150 Merchandise Inventory 4-110 Sales} 33

6 _{1-160 Office Supplies 4-120 Sales Discount} 34

7 _{1-170 Prepaid Insurance 4-130 Sales Return and Allowance} 35

8 1-180 Prepaid Rent 5-110 Cost of Merchandise Sold 36

9 1-190 VAT (Value Added Tax) Receivable 6-110 Utilities Expense 37

10 1-191 VAT (Value Added Tax) In 6-120 Office Supplies Expense 38

11 _{1-192 Prepaid Income Tax Article 25 6-130 Doubtful Debts Expense} 39

12 _{1-310 Land 6-140 Spoilage Expense} 40

13 _{1-320 Buildings 6-150 Depreciation Expense} 41

14 _1-321 A . Dep e iatio – Buildi gs _{6-160 Insurance Expense} 42

15 _{1-330 Equipment 6-170 Rent Expense} 43

16 _1-331 A . Dep e iato – E uip e t _{6-180 Wages and Salaries} 44

17 _{1-340 Automobile 6-190 Advertising Expense} 45

18 _1-341 A . Dep e iato – Auto o ile _{6-200 Others Operating Expense} 46

19 _{1-350 Motorcycle 8-110 Interest Income} 47

20 _1-351 A . Dep e iato – Moto y le _{8-130 Gain (Loss) on Sale of Fixed Asset} 48

21 _{2-110 Accounts Payable 8-140 Freights Collected} 49

22 _{2-120 Accrued Expense 8-150 Late Fees Collected} 50

23 2-130 VAT (Value Added Tax) Payable 9-110 Interest Expenses 51

24 2-131 VAT (Value Added Tax) Out 9-120 Bank Service Charges 52

25 2-132 Income Tax Article 21 Payable 9-140 Income Tax Article 4(2) Expense 53

26 _{2-133 Income Tax Article 23 Payable 9-145 Income Tax Expense} 54

27 _{2-134 Income Tax Article 25/29 Payable 9-150 Late Fees Expenses} 55

28 _{2-135 Dividend Payable}

43,987,500 32,853,250 265,500,000 101,345,625 1,418,175,000 39,546,500 2,600,000 12,853,000 186,354,000 7,623,100 18,756,400 230,000,000 15,000,000 3,900,000,000 375,200,000 1,153,750,000 85,500,000 984,000,000 1,089,000,000 604,750,000 432,000,000 57,573,250 44,400,000 3,298,450,000 54,057,450 128,925,000 38,954,600 25,855,000 35,497,400 4,500,000,000 25,601,000 1,465,464,000 4,713,376,325 39,975,200 230,000,000 764,950,000 6,843,936,000 47,500,000 103,119,200 142,500,000 42,095,000

PT. CAMERA PRO UN ADJUSTED ACCOUNT

6

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

1 1-110 Cash in Bank 1,475,460,550 - 12,948,650 1,462,511,900 1,462,511,900 1

2 1-120 Petty Cash 24,438,550 - 24,438,550 24,438,550 2

3 1-130 Accounts Receivable 1,465,464,000 - 15,750,000 1,481,214,000 1,481,214,000 3 4 1-140 Allowance of Doubtful Debt - 39,975,200 3,988,720 43,963,920 43,963,920 4

5 1-150 Merchandise Inventory 764,950,000 - 764,950,000 764,950,000 5

6 1-160 Office Supplies 47,500,000 - 28,895,750 18,604,250 18,604,250 6 7 1-170 Prepaid Insurance 142,500,000 - 8,906,250 133,593,750 133,593,750 7 8 1-180 Prepaid Rent 44,400,000 - 1,850,000 42,550,000 42,550,000 8

9 1-190 VAT (Value Added Tax) Receivable - - - - 9

10 1-191 VAT (Value Added Tax) In 128,925,000 - 128,925,000 - - 10 11 1-192 Prepaid Income Tax Article 25 25,855,000 - 3,252,500 29,107,500 29,107,500 11

12 1-310 Land 4,500,000,000 - 4,500,000,000 4,500,000,000 12

13 1-320 Buildings 3,900,000,000 - 3,900,000,000 3,900,000,000 13

14 1-321 Acc. Dep eciatio – Buildi gs - 1,153,750,000 16,250,000 1,170,000,000 1,170,000,000 14

15 1-330 Equipment 984,000,000 - 984,000,000 984,000,000 15

16 1-331 Acc. Dep eciato – E uip e t - 604,750,000 10,250,000 615,000,000 - 615,000,000 16 17 1-340 Automobile 432,000,000 - 432,000,000 432,000,000 - 17 18 1-341 Acc. Depreciation - Automobile - 265,500,000 4,500,000 270,000,000 - 270,000,000 18

19 1-350 Motorcycle 15,000,000 15,000,000 15,000,000 19

20 1-351 Acc. Depreciation - Motorcycle - 156,250 156,250 156,250 20

21 2-110 Accounts Payable - 1,418,175,000 1,418,175,000 1,418,175,000 21

22 2-120 Accrued Expense - - 91,522,050 91,522,050 91,522,050 22 23 2-130 VAT (Value Added Tax) Payable - - 57,429,000 57,429,000 57,429,000 23 24 2-131 VAT (Value Added Tax) Out - 186,354,000 186,354,000 - - 24 25 2-132 Income Tax Article 21 Payable - - 6,414,850 6,414,850 6,414,850 25 26 2-133 Income Tax Article 23 Payable - - - - 26 27 2-134 Income Tax Article 25/29 Payable - - 3,252,500 3,252,500 3,252,500 27

28 2-135 Dividend Payable - 230,000,000 230,000,000 230,000,000 28

29 2-210 BRI Bank, Loan - 459,000,000 459,000,000 459,000,000 29

30 3-110 Stock Capital - 3,640,000,000 3,640,000,000 3,640,000,000 30

31 3-130 Retained Earnings - 4,713,376,325 4,713,376,325 4,713,376,325 31

32 3-140 Dividend 230,000,000 - 230,000,000 230,000,000 32

PT. CAMERA PRO WORKING SHEET December, 31 2015

(in Rp.)

STATEMENT OF FINANCIAL POSITION INCOME STATEMENT

7

33 4-110 Sales - 6,843,936,000 6,843,936,000 6,843,936,000 33 34 4-120 Sales Discount 103,119,200 - 103,119,200 103,119,200 34 35 4-130 Sales Return and Allowance 42,095,000 - 42,095,000 42,095,000 35 36 5-110 Cost of Merchandise Sold 3,298,450,000 - 3,298,450,000 3,298,450,000 36 37 6-110 Utilities Expense 54,057,450 - 4,675,500 58,732,950 58,732,950 37 38 6-120 Office Supplies Expense 38,954,600 - 28,895,750 67,850,350 67,850,350 38 39 6-131 Doubtful Debts Expense 35,497,400 - 3,988,720 39,486,120 39,486,120 39 40 6-140 Spoilage Expense 25,601,000 - 25,601,000 25,601,000 40 41 6-150 Depreciation Expense 375,200,000 - 31,156,250 406,356,250 406,356,250 41 42 6-160 Insurance Expense 85,500,000 - 8,906,250 94,406,250 94,406,250 42 43 6-170 Rent Expense - 1,850,000 1,850,000 1,850,000 43 44 6-180 Wages and Salaries 1,089,000,000 - 93,261,400 1,182,261,400 1,182,261,400 44 45 6-190 Advertising Expense 57,573,250 - 57,573,250 57,573,250 45 46 6-200 Others Operating Expense 101,345,625 - 101,345,625 101,345,625 46 47 8-110 Interest Income - 39,546,500 3,565,200 43,111,700 43,111,700 47 48 8-130 Gain (Loss) on Sale of Fixed Asset 2,600,000 - 2,600,000 - 2,600,000 - 48 49 8-140 Freights Collected - 12,853,000 12,853,000 12,853,000 49 50 8-150 Late Fees Collected - 7,623,100 7,623,100 7,623,100 50 51 9-110 Interest Expenses 43,987,500 - 43,987,500 43,987,500 51 52 9-120 Bank Service Charges 32,853,250 - 298,650 33,151,900 33,151,900 52 53 9-140 Income Tax Article 4(2) Expense 18,756,400 - 465,200 19,221,600 19,221,600 53 54 9-145 Income Tax Expense - - - - 54 55 9-150 Late Fees Expenses 29,755,350 - 29,755,350 29,755,350 55

56 56

8

1 1

2 2

3 3

4 4

5 5

6 1,462,511,900 6

7 7

8 1,475,460,550 8

9 Add : Interest Income 3,565,200 9

10 Less: Non Sufficient Fund 15,750,000 10

11 Bank Service Charges 298,650 11

12 465,200 12

13 (16,513,850) 13

14 1,462,511,900 14

15 15

Cash balance per bank statement

PT. CAMERA PRO

BANK RECONCILIATION - MANDIRI

Desember, 31 2015

(in Rp.)

Cash balance per books

Income Tax Article 4(2) Expense

Adjusted cash balance per books

Date Signature

9

1REVENUES 1

2Sales 6,843,936,000 2

3Less : Sales Discount (103,119,200) 3

4 Sales Return & Allowances (42,095,000) 4

5Net Sales 6,698,721,800 5

6 6

7Less : Cost of Merchandise Sold (3,298,450,000) 7

8Gross Profit 3,400,271,800 8

9OPERATING EXPENSE 9

10 Utilities Expense 58,732,950 10 11 Office Supplies Expense 67,850,350 11 12 Doubtful Debts Expense 39,486,120 12 13 Spoilage Expense 25,601,000 13 14 Depreciation Expense 406,356,250 14 15 Insurance Expense 94,406,250 15 16 Rent Expense 1,850,000 16 17 Wages and Salaries 1,182,261,400 17 18 Advertising Expense 57,573,250 18 19 Others Operating Expense 101,345,625 19 20Total Operating Expense (2,035,463,195) 20 21Operating Profit 1,364,808,605 21

22OTHER REVENUES / GAINS 22

23 Interest Income 43,111,700 23 24 Freights Collected 12,853,000 24 25 Late Fees Collected 7,623,100 25 26Total Other Revenues/Gains 63,587,800 26

27 27

28OTHER EXPENSE / LOSSES 28

29 Gain (Loss) on Sale of Fixed Asset 2,600,000 29 30 Interest Expenses 43,987,500 30 31 Bank Service Charges 33,151,900 31 32 Income Tax Article 4(2) Expense 19,221,600 32 33 Income Tax Expense - 33 34 Late Fees Expenses 29,755,350 34

35 (128,716,350) 35

36Net Income/Loss _{1,299,680,055} 36

PT. CAMERA PRO INCOME STATEMENT

For the Year Ended December , 31 2015 (in Rp.)

Date Signature

10

1

STOCK CAPITAL

RETAINED EARNING

EQUITY

1

2

Beginning Balance, Nov 30 2015

3,520,000,000

4,713,376,325

8,233,376,325

2

3

Additional Capital

120,000,000

120,000,000

3

4

Net Income

1,299,680,055

1,299,680,055

4

5

Dividend

(230,000,000)

(230,000,000)

5

6

Ending Balance, Dec 31 2015

3,640,000,000

5,783,056,380

9,423,056,380

6

DESCRIPTION

PT. CAMERA PRO

CHANGES OF EQUITY STATEMENT

For the Year Ended December , 31 2015

(in Rp.)

Date Signature

11

1 ASSET LIABILITIES 1

2 CURRENT ASSET CURRENT LIABILITIES 2

3 _{Cash in Bank} 1,462,511,900 _{Accounts Payable 1,418,175,000} 3

4 Petty Cash 24,438,550 Accrued Expense 91,522,050 4

5 Accounts Receivable 1,481,214,000 VAT (Value Added Tax) Payable 57,429,000 5 6 Allowance of Doubtful Debt (43,963,920) 1,437,250,080 VAT (Value Added Tax) Out - 6 7 Merchandise Inventory 764,950,000 Income Tax Article 21 Payable 6,414,850 7 8 Office Supplies 18,604,250 Income Tax Article 23 Payable - 8 9 Prepaid Insurance 133,593,750 Income Tax Article 25/29 Payable 3,252,500 9

10 Prepaid Rent 42,550,000 Dividend Payable 230,000,000 10

11 VAT (Value Added Tax) Receivable - 11

12 VAT (Value Added Tax) In - 12

13 Prepaid Income Tax Article 25 29,107,500 13

14 TOTAL CURRENT ASSET 3,913,006,030 TOTAL CURRENT LIABILITIES 1,806,793,400 14

15 FIXED ASSETS LONG TERM LIABILITY 15

16 Land 4,500,000,000 _{BRI, Loan 459,000,000} 16

17 Buildings 3,900,000,000 TOTAL LIABILITIY 2,265,793,400 17

18 A . Dep e iatio – Buildi gs (1,170,000,000) 2,730,000,000 18

19 Equipment 984,000,000 OWNER'S EQUITY 19

20 A . Dep e iato – E uip e t (615,000,000) 369,000,000 Equity 9,423,056,380 20

21 Automobile 432,000,000 21

22 Acc. Depreciation - Automobile (270,000,000) 162,000,000 22

23 Motorcycle 15,000,000 23

24 Acc. Depreciation - Motorcycle (156,250) 14,843,750 24

25 25

26 TOTAL FIXED ASSETS 7,775,843,750 TOTAL OWNER'S EQUITY 9,423,056,380 26 27 TOTAL ASSET 11,688,849,780 TOTAL LIABILTIES & OWNER'S EQUITY 11,688,849,780 27

PT. CAMERA PRO

STATEMENT OF FINANCIAL POSITION Per December, 31 2015

(in Rp.)

Date Signature

12

1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 2

3 967,835,400 3

4 3,565,200 4

5 971,400,600 5

6 6

7 7

8 (232,685,500) 8

9 (44,400,000) 9

10 (103,875,575) 10

11 Income Tax Article 21 Payable (8,154,550) 11

12 VAT (Value Added Tax) Payable (61,285,700) 12

13 Income Tax Article 25/29 Payable (6,652,300) 13

14 (13,220,625) 14

15 (3,115,750) 15

16 (7,012,500) 16

17 Income Tax Article 4(2) Expense (465,200) 17

18 (298,650) 18

19 Cash Payments from Operating Activities (481,166,350) 19 20 Net cash provided by operating activities 490,234,250 20

21 21

22 CASH FLOW FROM INVESTING ACTIVITIES 22

23 100,000,000 23

24 (15,000,000) 24

25 25

26 CASH FLOW FROM FINANCING ACTIVITIES 26

27 Payment of BRI Loan (8,500,000) 27

28 Net increase/decrease in cash 566,734,250 28

29 29

30 30

31 874,565,700 31

32 45,650,500 32

33 920,216,200 33

34 Cash at December 31, 2015 1,486,950,450 34

35 1,462,511,900 35

36 24,438,550 36

37 Cash at December 31, 2015 1,486,950,450 37

Other Operating expense

PT. CAMERA PRO CASH FLOW STATEMENT

For the Year Ended December , 31 2015 (in Rp.)

Cash receipts:

From customers Interest Income

Cash Receipts from Operating Activities

Cash payments:

To suppliers

Accrued Expenses Prepaid Rent

Cash at November 30, 2015

Cash in Bank Petty Cash

Advertising Expense Interest Expense

Bank Service Charges

Cash at November, 30, 2015 Cash in Bank

Petty Cash

Selling Fixed Asset Purchasing Fixed Asset

Date Signature

13

Page: GJ 01

DOC. NO POST.

REF DEBIT CREDIT

1 DEC 31 4-110 6,843,936,000 1

2 8-110 43,111,700 2

3 8-140 12,853,000 3

4 8-150 7,623,100 4

5 4-120 103,119,200 5

6 4-130 42,095,000 6

7 6,762,309,600 7

8 8

9 9

10 5,462,629,545 10

11 5-110 3,298,450,000 11

12 6-110 58,732,950 12

13 6-120 67,850,350 13

14 6-131 39,486,120 14

15 6-140 25,601,000 15

16 6-151 406,356,250 16

17 6-160 94,406,250 17

18 6-170 1,850,000 18

19 6-180 1,182,261,400 19

20 6-190 57,573,250 20

21 6-200 101,345,625 21

22 8-130 2,600,000 22

23 9-110 43,987,500 23

24 9-120 33,151,900 24

25 9-140 19,221,600 25

26 9-130 29,755,350 26

27 27

28 28

29 3-130 230,000,000 29

30 3-140 230,000,000 30

31 31

32 32

33 1,299,680,055 33

34 3-130 1,299,680,055 34

35 35 36 36 37 37 38 38 39 39 40 40 41 41

42 13,899,833,400 13,899,833,400 42

PT. CAMERA PRO

GENERAL JOURNAL - CLOSING ENTRIES December, 31 2015

(in Rp.) DATE DESCRIPTION Utilities Expense Sales Interest Income Freights Collected Late Fees Collected

Sales Discount

Sales Return and Allowance Income Summary

(Menutup akun pendapatan)

Income Summary

Cost of Merchandise Sold

Late Fees Expenses Office Supplies Expense Doubtful Debts Expense Spoilage Expense Depreciation Expense Insurance Expense

Wages and Salaries Advertising Expense Others Operating Expense

Interest Expenses Bank Service Charges

Income Tax Article 4(2) Expense Gain (Loss) on Sale of Fixed Asset Rent Expense

TOTAL (Menutup akun beban)

Income Summary Retained Earnings

(Menutup net income 2014) Retained Earnings

Dividend

14 Acc. No Amount Acc. No Amount

4-110 6,843,936,000 4-120 103,119,200 8-110 43,111,700 4-130 42,095,000 8-140 12,853,000 5-110 3,298,450,000 8-150 7,623,100 6-110 58,732,950 3-130 230,000,000 6-120 67,850,350 3-150 6,762,309,600 6-131 39,486,120 6-140 25,601,000 6-151 406,356,250 6-160 94,406,250 6-180 1,182,261,400 6-190 57,573,250 6-200 101,345,625 9-110 43,987,500 9-120 33,151,900 9-140 19,221,600 9-130 29,755,350 3-140 230,000,000 3-130 1,299,680,055 8-130 2,600,000 3-150 6,762,309,600

6-170 1,850,000

Total 13,899,833,400 Total 13,899,833,400

RECAPITULATION

DEBIT CREDIT Prepared by : ... ...Date Signature

15

ACCT. NO ACCOUNT TITLE DEBIT CREDIT

1 1-110 Cash in Bank 1,475,460,550 1 2 1-120 Petty Cash 24,438,550 2 3 1-130 Accounts Receivable 1,465,464,000 3 4 1-140 Allowance of Doubtful Debt 39,975,200 4 5 1-150 Merchandise Inventory 764,950,000 5 6 1-160 Office Supplies 47,500,000 6 7 1-170 Prepaid Insurance 142,500,000 7 8 1-180 Prepaid Rent 44,400,000 8 9 1-190 VAT (Value Added Tax) Receivable - 9 10 1-191 VAT (Value Added Tax) In 128,925,000 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 432,000,000 17 18 1-341 A . Dep e iato – Auto o ile 265,500,000 18 19 1-350 Motorcycle 15,000,000 19 20 1-351 A . Dep e iato – Moto y le - 20 21 2-110 Accounts Payable 1,418,175,000 21 22 2-120 Accrued Expense - 22 23 2-130 VAT (Value Added Tax) Payable - 23 24 2-131 VAT (Value Added Tax) Out 186,354,000 24 25 2-132 Income Tax Article 21 Payable - 25 26 2-133 Income Tax Article 23 Payable - 26 27 2-134 Income Tax Article 25/29 Payable - 27 28 2-135 Dividend Payable 230,000,000 28 29 2-210 BNI Bank, Loan 459,000,000 29 30 3-110 Stock Capital 3,640,000,000 30 31 3-130 Retained Earnings 4,713,376,325 31

32 3-140 Dividend 230,000,000 32

DECEMBER, 31 2015

(in Rp)

PT. CAMERA PRO

16

33

4-110

Sales

6,843,936,000

33

34

4-120

Sales Discount

103,119,200

34

35

4-130

Sales Return and Allowance

42,095,000

35 36

5-110

Cost of Merchandise Sold

3,298,450,000

36

37

6-110

Utilities Expense

54,057,450

37

38

6-120

Office Supplies Expense

38,954,600

38 39

6-130

Doubtful Debts Expense

35,497,400

39

40

6-140

Spoilage Expense

25,601,000

40

41

6-150

Depreciation Expense

375,200,000

41

42

6-160

Insurance Expense

85,500,000

42

43

6-170

Rent Expense

-

43

44

6-180

Wages and Salaries

1,089,000,000

44

45

6-190

Advertising Expense

57,573,250

45 46

6-200

Others Operating Expense

101,345,625

46

47

8-110

Interest Income

39,546,500

47

48

8-130

Gain (Loss) on Sale of Fixed Asset

2,600,000

-

48

49

8-140

Freights Collected

12,853,000

49

50

8-150

Late Fees Collected

7,623,100

50

51

9-110

Interest Expenses

43,987,500

51

52

9-120

Bank Service Charges

32,853,250

52 53

9-140

Income Tax Article 4(2) Expense

18,756,400

53 54

9-145

Income Tax Expense

-

54

55

9-150

Late Fees Expenses

29,755,350

55