Transcript
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
Cash Receipt Journal
December 2012Page :
DATE DOC. NO. DESCRIPTION
DEBET CREDIT
REF
CASH IN BANK
(11110)
OTHER
ACCOUNTS
RECEIVABLE
(11130)
OTHER
ACCOUNT
NO.
AMOUNT
ACCOUNT
NO.
AMOUNT
4 BKM12-001 Indoraya Computer 172.480.000,00 41001 3.520.000,00 176.000.000,00
12 BKM12-002 Techno Computer 196.000.000,00 196.000.000,00
16 BKM12-003 Penjualan 1000 lembar saham 47.175.300,00 11120 45.202.500,00
84000 1.972.800,00
19 F/FD-036 Penjualan Tunai 570.234.500,00 51000 426.000.000,00 41000 518.395.000,00
21130 51.839.500,00
11170 426.000.000,00
23 BKM12-004 Penjualan Kendaraan 50.000.000,00 61120 16.534.423,83 12150 16.534.423,83
12150 125.396.728,52 12140 175.000.000,00
85000 396.728,52
JUMLAH 1.035.889.800,00 571.451.152,35 372.000.000,00 1.235.340.952,35
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
MADE BY
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11110 1.035.889.800,00 11120 45.202.500,00
BOOKED
BY
12150 125.396.728,52 11130 372.000.000,00
41001 3.520.000,00 11170 426.000.000,00
51000 426.000.000,00 12140 175.000.000,00
61120 16.534.423,83 12150 16.534.423,83
21130 51.839.500,00
41000 518.395.000,00
84000 1.972.800,00
85000 396.728,52
1.607.340.952,35 1.607.340.952,35
-
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
Cash Disbursment Journal
December 2012Page :
DATE DOC. NO. DESCRIPTION REF
DEBET CREDIT
ACCOUNTS
PAYABLE
(21100)
OTHER
CASH IN BANK
(11110)
OTHER
ACC
NO.
AMOUNT ACC NO. AMOUNT
1 BKK12-001 Gaji Karyawan Bulan Nov 2012 61100 5.000.000,00 14.760.000,00 21140 240.000,00
62100 10.000.000,00
6 BKK12-002 Setor PPh 21 dan 25 bulan Nov 2012 21140 240.000,00 3.440.000,00
11210 3.200.000,00
10 BKK12-003 Bayar Listrik, Air & Telp Bulan Nov 2012 62110 3.600.000,00 3.600.000,00
13 BKK12-004 Pelunasan Hutang: PT. Global Notebook Indo 350.500.000,00 350.500.000,00
18 BKK12-005 Service Kendaraan 62120 2.500.000,00 2.450.000,00 21140 50.000,00
29 BKK12-006 Bayar PPN Bulan Nov 2012 21130 23.520.000,00 3.920.000,00 11200 19.600.000,00
30 BKK12-007
Pembelian 1 unit mobil
Innova
12140 142.000.000,00 153.500.000,00
11200 11.500.000,00
JUMLAH 350.500.000,00 - 201.560.000,00 532.170.000,00 - 19.890.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
MADE BY
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11200 11.500.000,00 11110 532.170.000,00
BOOKED BY
11210 3.200.000,00 11200 19.600.000,00
12140 142.000.000,00 21140 290.000,00
21100 350.500.000,00
21130 23.520.000,00
21140 240.000,00
61100 5.000.000,00
62100 10.000.000,00
62110 3.600.000,00
62120 2.500.000,00
552.060.000,00 552.060.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
Sales Journal
December 2012
Page :
DA
TE
DOC.
NO.
DEBET CREDIT
DESCRIPTION REF
ACCOUNT
RECEIVABLE
(11130)
OTHER
SALES (41000)
VAT OUT
(21130)
OTHER
ACC
NO.
AMOUNT
ACC
NO.
AMOUNT
3
F/FD-
034
PT. Techno Computer
272.250.000,00 51000 202.500.000,00 247.500.000,00 24.750.000,00 11170 202.500.000,00
14
F/FD-
035 PT. Indoraya Computer 276.100.000,00 51000 210.000.000,00 251.000.000,00 25.100.000,00 11170 210.000.000,00
27
F/FD-
037 Mentari Notebook 281.050.000,00 51000 210.928.571,43 255.500.000,00 25.550.000,00 11170 210.928.571,43
JUMLAH 829.400.000,00 623.428.571,43 754.000.000,00 75.400.000,00 623.428.571,43
RECAPITULATION
ADV DATE SIGN DEBET CREDIT
MADE
BY
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11130 829.400.000,00 11170 623.428.571,43
BOOKED
BY
51000 623.428.571,43 21130 75.400.000,00
41000 754.000.000,00
1.452.828.571,43 1.452.828.571,43
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
Purchase Journal
December 2012
Page:
DATE
DOC.
NO.
DESCRIPTION
DEBET CREDIT
REF
MERCHANDISE
INVENTORY
(11170)
VAT IN (11200)
OTHER
ACCOUNTS
PAYABLE
(21100)
OTHER
ACC
NO
AMOUNT ACC NO AMOUNT
7
GN-
769 PT. Global Notebook Indonesia 358.500.000,00 35.850.000,00 394.350.000,00
25
GN-
795 PT. Global Notebook Indonesia 486.000.000,00 48.600.000,00 534.600.000,00
JUMLAH
844.500.000,00 84.450.000,00 - 928.950.000,00
-
RECAPITULATION
ADV DATE SIGN DEBET CREDIT
MADE BY
ACCOUNT NO AMOUNT
ACCOUNT
NO. AMOUNT
11170 844.500.000,00 21100 928.950.000,00
BOOKED BY
11200 84.450.000,00
928.950.000,00 928.950.000,00
-
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
Memorial Journal
December 2012
Page :
DATE DOC. NO. DESCRIPTION REF DEBET CREDIT
9 NR/FD-1201 Accounts Payable 21100 73.700.000,00
Merchandise Inventory 11170 67.000.000,00
VAT In 11200 6.700.000,00
(Retur Pembelian: PT. Global Notebook)
15 NK/FD-001 Sales Return 41002 61.000.000,00
VAT Out 21130 6.100.000,00
Accounts Receivable 11130 67.100.000,00
Merchandise Inventory 11170 51.000.000,00
Cost Of Sales 51000 51.000.000,00
(Retur Penjualan: PT. Indoraya Computer)
30 BM12-001 Dividend 31003 56.000.000,00
Income Tax Payable 21140 5.600.000,00
Dividend Payable
21150 50.400.000,00
(Pengumuman dividend tahun 2012)
JUMLAH 247.800.000,00 247.800.000,00
-
RECAPITULATION
ACC
NO. DEBET CREDIT
11130 67.100.000,00
11170 51.000.000,00 67.000.000,00
11200 6.700.000,00
21100 73.700.000,00
21130 6.100.000,00
21140 5.600.000,00
21150 50.400.000,00
31003 56.000.000,00
41002 61.000.000,00
51000 51.000.000,00
TOTAL 247.800.000,00 247.800.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
INVENTORY CARD
December 2012
ITEM
: Apple MacBook Pro
DATE DOC. NO. DESCRIPTION
IN OUT BALANCE
QTY
PRICE AMOUNT
QTY
PRICE AMOUNT
QTY
PRICE AMOUNT
2012 1 Opening Balance 19 21.000.000,00 399.000.000,00
7 GN-769 Purchase: PT. Global Notebook Indo 6 21.000.000,00 126.000.000,00 25 21.000.000,00 525.000.000,00
9 NR/FD-1201 Retur: PT. Global Notebook Indo (2) 21.000.000,00 (42.000.000,00) 23 21.000.000,00 483.000.000,00
14 F/FD-035 Sales: PT. Indoraya Computer 5 21.000.000,00 105.000.000,00 18 21.000.000,00 378.000.000,00
15 NK/FD-001 Retur: PT. Indoraya Computer (1) 21.000.000,00 (21.000.000,00) 19 21.000.000,00 399.000.000,00
19 F/FD-036 Penjualan Tunai 11 21.000.000,00 231.000.000,00 8 21.000.000,00 168.000.000,00
25 GN-795 Purchase: PT. Global Notebook Indo 12 22.500.000,00 270.000.000,00 20 21.900.000,00 438.000.000,00
27 F/FD-037 Sales: Mentari Notebook 5 21.900.000,00 109.500.000,00 15 21.900.000,00 328.500.000,00
ITEM
: Sony Vaio VPC
DATE DOC. NO. DESCRIPTION
IN OUT BALANCE
QTY
PRICE AMOUNT
QTY
PRICE AMOUNT
QTY
PRICE AMOUNT
2012 1 Opening Balance 23 15.000.000,00 345.000.000,00
3 F/FD-034 Sales: PT. Techno Computer 6 15.000.000,00 90.000.000,00 17 15.000.000,00 255.000.000,00
7 GN-769 Purchase: PT. Global Notebook Ind 8 15.000.000,00 120.000.000,00 25 15.000.000,00 375.000.000,00
14 F/FD-035 Sales: PT. Indoraya Computer 7 15.000.000,00 105.000.000,00 18 15.000.000,00 270.000.000,00
15 NK/FD-001 Retur: PT. Indoraya Computer (2) 15.000.000,00 (30.000.000,00) 20 15.000.000,00 300.000.000,00
19 F/FD-036 Penjualan Tunai 13 15.000.000,00 195.000.000,00 7 15.000.000,00 105.000.000,00
25 GN-795 Purchase: PT. Global Notebook Indo 9 16.500.000,00 148.500.000,00 16 15.843.750,00 253.500.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
ITEM
: Dell XPS L321X
DATE DOC. NO. DESCRIPTION
IN OUT BALANCE
QTY
PRICE AMOUNT
QTY
PRICE AMOUNT
QTY
PRICE
AMOUNT
2012 1 Opening Balance 25 12.500.000,00 312.500.000,00
3 F/FD-034 Sales: PT. Techno Computer 9 12.500.000,00 112.500.000,00 16 12.500.000,00 200.000.000,00
7 GN-769 Purchase: PT. Global Notebook Ind 9 12.500.000,00 112.500.000,00 25 12.500.000,00 312.500.000,00
9 NR/FD-1201 Retur: PT. Global Notebook Indo (2) 12.500.000,00 (25.000.000,00) 23 12.500.000,00 287.500.000,00
25 GN-795 Purchase: PT. Global Notebook Indo 5 13.500.000,00 67.500.000,00 28 12.678.571,43 355.000.000,00
27 F/FD-037 Sales: Mentari Notebook 8 12.678.571,43 101.428.571,43 20 12.678.571,43 253.571.428,57
