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

1

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 :

 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.

6 Laporan posisi keuangan (statement of financial position) 10

2

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.

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

5

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

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

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

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

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

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