3 Kunci Jawaban Siklus Akuntansi

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Kunci Jawaban Siklus Akuntansi

Text of 3 Kunci Jawaban Siklus Akuntansi

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    PT. FADHALI INDO TRADINGJurnal Penyesuaian

    Des-12Page :

    DATE DOC. DESCRIPTION REF DEBET CREDITNO.

    31 1 Cash In Bank 1-1110 4.285.000,00Bank Charges 9-1000 215.000,00

    Interest Revenue 8-1000 4.500.000,00

    2 Office Supplies Expense 6-2150 880.000,00Office Supplies 1-1180 880.000,00

    Store Supplies Expense 6-1150 2.950.000,00Store Supplies 1-1190 2.950.000,00

    3 Prepaid Income Tax 1-1210 3.200.000,00Income Tax Payable 2-1140 3.200.000,00

    4 Insurance Expense 6-1140 15.600.000,00Prepaid Insurance 1-1220 15.600.000,00

    5 Promotions & Advertising Expense 6-1130 1.600.000,00Prepaid Advertising 1-1230 1.600.000,00

    6 Wages & Salaries Expense 6-1100 5.000.000,00Wages & Salaries Expense 6-2100 10.000.000,00

    Income Tax Payable 2-1140 240.000,00Wages & Salaries Payable 2-1110 14.760.000,00

    7 Electricity, Water & Telp Expense 6-2110 1.270.000,00Electricity, Water & Telp Payable 2-1120 1.270.000,00

    8 Uncollectible Accounts 6-1110 27.275.000,00Allowance for Uncollectible Accounts 1-1140 27.275.000,00

    9 Depreciation Expense - Building 6-2170 10.500.000,00Accum. Depreciation - Building 1-2130 10.500.000,00

    Depreciation Expense - Equipment 6-2160 13.233.024,69Accum. Depreciation - Equipment 1-2170 13.233.024,69

    10 Income Tax Expense 6-2140 30.206.625,00Prepaid Income Tax 1-1210 30.206.625,00

    126.214.649,69 126.214.649,69-

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    REKAPITULASINO.AKUN DEBET KREDIT1-1110 4.285.000,001-1140 27.275.000,001-1180 880.000,001-1190 2.950.000,001-1210 3.200.000,00 30.206.625,001-1220 15.600.000,001-1230 1.600.000,001-2130 10.500.000,001-2170 13.233.024,692-1110 14.760.000,002-1120 1.270.000,002-1140 3.440.000,006-1100 5.000.000,006-1110 27.275.000,006-1130 1.600.000,006-1140 15.600.000,006-1150 2.950.000,006-2100 10.000.000,006-2110 1.270.000,006-2140 30.206.625,006-2150 880.000,006-2160 13.233.024,696-2170 10.500.000,008-1000 4.500.000,009-1000 215.000,00

    126.214.649,69 126.214.649,69-

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    PT. FADHALI INDO TRADINGWORKSHEET (BEFORE TAX)

    December 31, 2012Acc.No. Account Name

    Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance SheetDEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT

    11100 Petty Cash 5.000.000,00 - 5.000.000,00 5.000.000,00 -11110 Cash In Bank 811.800.082,43 - 4.285.000,00 816.085.082,43 816.085.082,43 -11120 Marketable Securities 45.202.500,00 - 45.202.500,00 45.202.500,00 -11130 Accounts Receivable 762.300.000,00 - 762.300.000,00 762.300.000,00 -11140 Allowance for UncollectibleAccounts - 10.840.000,00 27.275.000,00 38.115.000,00 - 38.115.000,0011150 Employee Receivable 2.100.000,00 - 2.100.000,00 2.100.000,00 -11160 Other Receivable - - - - -11170 Merchandise Inventory 835.571.428,57 - 835.571.428,57 835.571.428,57 -11180 Office Supplies 2.580.000,00 - 880.000,00 1.700.000,00 1.700.000,00 -11190 Store Supplies 5.900.000,00 - 2.950.000,00 2.950.000,00 2.950.000,00 -11200 VAT In 89.250.000,00 - 89.250.000,00 89.250.000,00 -11210 Prepaid Income Tax 35.200.000,00 - 3.200.000,00 38.400.000,00 38.400.000,00 -11220 Prepaid Insurance 31.200.000,00 - 15.600.000,00 15.600.000,00 15.600.000,00 -11230 Prepaid Advertising 3.000.000,00 - 1.600.000,00 1.400.000,00 1.400.000,00 -12110 Land 165.000.000,00 - 165.000.000,00 165.000.000,00 -12120 Building 210.000.000,00 - 210.000.000,00 210.000.000,00 -12130 Accumulated Depreciation -Building - 105.000.000,00 10.500.000,00 115.500.000,00 - 115.500.000,0012140 Vehicles 142.000.000,00 - 142.000.000,00 142.000.000,00 -12150 Accumulated Depreciation -Vehicles - - - -12160 Equipment 220.000.000,00 - 220.000.000,00 220.000.000,00 -12170 Accumulated Depreciation -Equipment - 188.240.740,74 13.233.024,69 201.473.765,43 - 201.473.765,43

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    21100 Accounts Payable - 855.250.000,00 855.250.000,00 - 855.250.000,0021110 Wages & Salaries Payable - - 14.760.000,00 14.760.000,00 - 14.760.000,0021120 Electricity, Telephone & WaterPayable - - 1.270.000,00 1.270.000,00 - 1.270.000,0021130 VAT Out - 121.139.500,00 121.139.500,00 - 121.139.500,0021140 Income Tax Payable - 5.650.000,00 3.440.000,00 9.090.000,00 - 9.090.000,0021150 Dividend Payable - 50.400.000,00 50.400.000,00 - 50.400.000,0021160 Other Current Liabilities - - - - -22100 Bank BNI Loan - 301.909.435,04 301.909.435,04 - 301.909.435,0431000 Common Stock - 700.000.000,00 700.000.000,00 - 700.000.000,0031001 Retained Earnings - 769.500.000,00 769.500.000,00 - 769.500.000,0031002 Current Earnings - - - - -31003 Dividend 56.000.000,00 - 56.000.000,00 56.000.000,00 -31004 Income Summary - - - -41000 Sales - 2.248.095.000,00 2.248.095.000,00 - 2.248.095.000,0041001 Sales Discount 13.277.000,00 - 13.277.000,00 13.277.000,00 -41002 Sales Returns 90.271.000,00 - 90.271.000,00 90.271.000,00 -51000 Cost of Sales 1.581.418.571,43 - 1.581.418.571,43 1.581.418.571,43 -61100 Wages & Salaries Expense 55.000.000,00 - 5.000.000,00 60.000.000,00 60.000.000,00 -61110 Uncollectible Accounts - - 27.275.000,00 27.275.000,00 27.275.000,00 -61120 Depreciation Expense -Vehicle 16.534.423,83 - 16.534.423,83 16.534.423,83 -61130 Promotion & AdvertisingExpense - - 1.600.000,00 1.600.000,00 1.600.000,00 -61140 Insurance Expense - - 15.600.000,00 15.600.000,00 15.600.000,00 -61150 Store Supplies Expense - - 2.950.000,00 2.950.000,00 2.950.000,00 -61160 Other Sales Expense - - - - -62100 Wages & Salaries Expense 110.000.000,00 - 10.000.000,00 120.000.000,00 120.000.000,00 -62110 Electricity, Telephone & WaterExpense 16.300.000,00 - 1.270.000,00 17.570.000,00 17.570.000,00 -

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    62120 Repairs & MaintenanceExpense 9.350.000,00 - 9.350.000,00 9.350.000,00 -62130 Entertainment Expense 1.600.000,00 - 1.600.000,00 1.600.000,00 -62140 Income Tax Expense - - - - -62150 Office Supplies Expense - - 880.000,00 880.000,00 880.000,00 -62160 Depreciation Expense -Equipment - - 13.233.024,69 13.233.024,69 13.233.024,69 -62170 Depreciation Expense -Building - - 10.500.000,00 10.500.000,00 10.500.000,00 -62180 Other General &Administrative Expense - - - - -81000 Interest Revenue - 10.900.000,00 4.500.000,00 15.400.000,00 - 15.400.000,0082000 Dividend Revenue - - - - -83000 Late Fees Collected - 12.045.000,00 12.045.000,00 - 12.045.000,0084000 Gain on Sales of MarketableSecurities - 1.972.800,00 1.972.800,00 - 1.972.800,0085000 Gain on Disposal of FixedAssets - 396.728,52 396.728,52 - 396.728,5286000 Other Income - - - - -91000 Bank Charges 55.000,00 - 215.000,00 270.000,00 270.000,00 -92000 Interest Expense 65.429.198,04 - 65.429.198,04 65.429.198,04 -93000 Loss on Sales of MarketableSecurities - - - - -94000 Loss on Disposal of FixedAssets - - - - -95000 Other Expense - - - - -

    Total 5.381.339.204,30 5.381.339.204,30 96.008.024,69 96.008.024,69 5.456.317.228,99 5.456.317.228,99 2.047.758.217,99 2.277.909.528,52 3.408.559.011,00 3.178.407.700,47

    - - 230.151.310,53 230.151.310,532.277.909.528,52 2.277.909.528,52 3.408.559.011,00 3.408.559.011,00

    - -

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    PT. FADHALI INDO TRADINGINCOME STATEMENT

    December 31, 2012

    Sales Rp 2.248.095.000,00Sales Discounts Rp 13.277.000,00Sales Returns Rp 90.271.000,00

    Rp (103.548.000,00)Net Sales Rp 2.144.547.000,00Cost of Sales Rp (1.581.418.571,43)

    Gross Profit Rp 563.128.428,57

    Sales Expense :Wages & Salaries Expense Rp 60.000.000,00Uncollectible Accounts Rp 27.275.000,00Depreciation Expense - Vehicle Rp 16.534.423,83Promotion & Advertising Expense Rp 1.600.000,00Insurance Expense Rp 15.600.000,00Store Supplies Expense Rp 2.950.000,00Other Sales Expense Rp -

    Rp 123.959.423,83General & Administrative Expense :Wages & Salaries Expense Rp 120.000.000,00Electricity, Telephone & Water Expense Rp 17.570.000,00Repairs & Maintenance Expense Rp 9.350.000,00Entertainment Expense Rp 1.600.000,00Income Tax Expense Rp -Office Supplies Expense Rp 880.000,00Depreciation Expense - Equipment Rp 13.233.024,69Depreciation Expense - Building Rp 10.500.000,00Other General & Administrative Expense Rp -

    Rp 173.133.024,69Rp (297.092.448,52)

    Operating Income Rp 266.035.980,05

    Other Income:Interest Revenue Rp 15.400.000,00Dividend Revenue Rp -Late Fees Collected Rp 12.045.000,00Gain on Sales of Marketable Securities Rp 1.972.800,00Gain on Disposal of Fixed Assets Rp 396.728,52Other Income Rp -

    Rp 29.814.528,52Other Income:Bank Charges Rp 270.000,00

  • Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

    Prepared by Suryani, SE

    Interest Expense Rp 65.429.198,04Loss on Sales of Marketable Securities Rp -Loss on Disposal of Fixed Assets Rp -Other Expense Rp -

    Rp (65.699.198,04)Net Income Before Tax Rp 230.151.310,53Income Tax Expense Rp 30.206.625,00Net Income After Tax Rp 199.944.685,53

    REKONSILIASI FISKALNet Income before Tax Rp 230.151.310,53KOREKSI POSITIF:Uncollectible Accounts Rp 27.275.000,00Entertainment Expense Rp 1.600.000,00

    Rp 28.875.000,00KOREKSI NEGATIF:Interest Revenue Rp 15.400.000,00Gain on Sales of Marketable Securities Rp 1.972.800,00

    Rp (17.372.800,00)LABA SETELAH KOREKSI FISKAL Rp 241.653.510,53

    Pembulatan Rp 241.653.000,00PERHITUNGAN PAJAK(50% x 25% x 241.653.000 =