3 kunci jawaban siklus akuntansi

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Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING Jurnal Penyesuaian Des-12 Page : DATE DOC. DESCRIPTION REF DEBET CREDIT NO. 31 1 Cash In Bank 1-1110 4.285.000,00 Bank Charges 9-1000 215.000,00 Interest Revenue 8-1000 4.500.000,00 2 Office Supplies Expense 6-2150 880.000,00 Office Supplies 1-1180 880.000,00 Store Supplies Expense 6-1150 2.950.000,00 Store Supplies 1-1190 2.950.000,00 3 Prepaid Income Tax 1-1210 3.200.000,00 Income Tax Payable 2-1140 3.200.000,00 4 Insurance Expense 6-1140 15.600.000,00 Prepaid Insurance 1-1220 15.600.000,00 5 Promotions & Advertising Expense 6-1130 1.600.000,00 Prepaid Advertising 1-1230 1.600.000,00 6 Wages & Salaries Expense 6-1100 5.000.000,00 Wages & Salaries Expense 6-2100 10.000.000,00 Income Tax Payable 2-1140 240.000,00 Wages & Salaries Payable 2-1110 14.760.000,00 7 Electricity, Water & Telp Expense 6-2110 1.270.000,00 Electricity, Water & Telp Payable 2-1120 1.270.000,00 8 Uncollectible Accounts 6-1110 27.275.000,00 Allowance for Uncollectible Accounts 1-1140 27.275.000,00 9 Depreciation Expense - Building 6-2170 10.500.000,00 Accum. Depreciation - Building 1-2130 10.500.000,00 Depreciation Expense - Equipment 6-2160 13.233.024,69 Accum. Depreciation - Equipment 1-2170 13.233.024,69 10 Income Tax Expense 6-2140 30.206.625,00 Prepaid Income Tax 1-1210 30.206.625,00 126.214.649,69 126.214.649,69 -

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Kunci Jawaban Siklus Akuntansi

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Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADINGJurnal Penyesuaian

Des-12

Page :

DATE DOC. DESCRIPTION REF DEBET CREDITNO.

31 1 Cash In Bank 1-1110 4.285.000,00

Bank Charges 9-1000 215.000,00

Interest Revenue 8-1000 4.500.000,00

2 Office Supplies Expense 6-2150 880.000,00

Office Supplies 1-1180 880.000,00

Store Supplies Expense 6-1150 2.950.000,00

Store Supplies 1-1190 2.950.000,00

3 Prepaid Income Tax 1-1210 3.200.000,00

Income Tax Payable 2-1140 3.200.000,00

4 Insurance Expense 6-1140 15.600.000,00

Prepaid Insurance 1-1220 15.600.000,00

5 Promotions & Advertising Expense 6-1130 1.600.000,00

Prepaid Advertising 1-1230 1.600.000,00

6 Wages & Salaries Expense 6-1100 5.000.000,00

Wages & Salaries Expense 6-2100 10.000.000,00

Income Tax Payable 2-1140 240.000,00

Wages & Salaries Payable 2-1110 14.760.000,00

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

Electricity, Water & Telp Payable 2-1120 1.270.000,00

8 Uncollectible Accounts 6-1110 27.275.000,00

Allowance for Uncollectible Accounts 1-1140 27.275.000,00

9 Depreciation Expense - Building 6-2170 10.500.000,00

Accum. Depreciation - Building 1-2130 10.500.000,00

Depreciation Expense - Equipment 6-2160 13.233.024,69

Accum. Depreciation - Equipment 1-2170 13.233.024,69

10 Income Tax Expense 6-2140 30.206.625,00

Prepaid 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

REKAPITULASI

NO.AKUN DEBET KREDIT

1-1110 4.285.000,00

1-1140 27.275.000,00

1-1180 880.000,00

1-1190 2.950.000,00

1-1210 3.200.000,00 30.206.625,00

1-1220 15.600.000,00

1-1230 1.600.000,00

1-2130 10.500.000,00

1-2170 13.233.024,69

2-1110 14.760.000,00

2-1120 1.270.000,00

2-1140 3.440.000,00

6-1100 5.000.000,00

6-1110 27.275.000,00

6-1130 1.600.000,00

6-1140 15.600.000,00

6-1150 2.950.000,00

6-2100 10.000.000,00

6-2110 1.270.000,00

6-2140 30.206.625,00

6-2150 880.000,00

6-2160 13.233.024,69

6-2170 10.500.000,00

8-1000 4.500.000,00

9-1000 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 TRADING

WORKSHEET (BEFORE TAX)

December 31, 2012

Acc.No. Account Name Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet

DEBET 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 - 38.115.000,00

11150 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 - 115.500.000,00

12140 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 - 855.250.000,00

21110 Wages & Salaries Payable - - 14.760.000,00 14.760.000,00 - 14.760.000,00

21120 Electricity, Telephone & WaterPayable - - 1.270.000,00 1.270.000,00 - 1.270.000,00

21130 VAT Out - 121.139.500,00 121.139.500,00 - 121.139.500,00

21140 Income Tax Payable - 5.650.000,00 3.440.000,00 9.090.000,00 - 9.090.000,00

21150 Dividend Payable - 50.400.000,00 50.400.000,00 - 50.400.000,00

21160 Other Current Liabilities - - - - -

22100 Bank BNI Loan - 301.909.435,04 301.909.435,04 - 301.909.435,04

31000 Common Stock - 700.000.000,00 700.000.000,00 - 700.000.000,00

31001 Retained Earnings - 769.500.000,00 769.500.000,00 - 769.500.000,00

31002 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 - 2.248.095.000,00

41001 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 - 15.400.000,00

82000 Dividend Revenue - - - - -

83000 Late Fees Collected - 12.045.000,00 12.045.000,00 - 12.045.000,00

84000 Gain on Sales of MarketableSecurities - 1.972.800,00 1.972.800,00 - 1.972.800,00

85000 Gain on Disposal of FixedAssets - 396.728,52 396.728,52 - 396.728,52

86000 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

- - 230.151.310,53 230.151.310,53

2.277.909.528,52 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 2.248.095.000,00

Sales Discounts Rp 13.277.000,00

Sales Returns Rp 90.271.000,00

Rp (103.548.000,00)

Net Sales Rp 2.144.547.000,00

Cost of Sales Rp (1.581.418.571,43)

Gross Profit Rp 563.128.428,57

Sales Expense :

Wages & Salaries Expense Rp 60.000.000,00

Uncollectible Accounts Rp 27.275.000,00

Depreciation Expense - Vehicle Rp 16.534.423,83

Promotion & Advertising Expense Rp 1.600.000,00

Insurance Expense Rp 15.600.000,00

Store Supplies Expense Rp 2.950.000,00

Other Sales Expense Rp -

Rp 123.959.423,83

General & Administrative Expense :

Wages & Salaries Expense Rp 120.000.000,00

Electricity, Telephone & Water Expense Rp 17.570.000,00

Repairs & Maintenance Expense Rp 9.350.000,00

Entertainment Expense Rp 1.600.000,00

Income Tax Expense Rp -

Office Supplies Expense Rp 880.000,00

Depreciation Expense - Equipment Rp 13.233.024,69

Depreciation Expense - Building Rp 10.500.000,00

Other General & Administrative Expense Rp -

Rp 173.133.024,69

Rp (297.092.448,52)

Operating Income Rp 266.035.980,05

Other Income:

Interest Revenue Rp 15.400.000,00

Dividend Revenue Rp -

Late Fees Collected Rp 12.045.000,00

Gain on Sales of Marketable Securities Rp 1.972.800,00

Gain on Disposal of Fixed Assets Rp 396.728,52

Other Income Rp -

Rp 29.814.528,52

Other Income:

Bank Charges Rp 270.000,00

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Interest Expense Rp 65.429.198,04

Loss 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 230.151.310,53

Income Tax Expense Rp 30.206.625,00

Net Income After Tax Rp 199.944.685,53

REKONSILIASI FISKAL

Net Income before Tax Rp 230.151.310,53

KOREKSI POSITIF:

Uncollectible Accounts Rp 27.275.000,00

Entertainment Expense Rp 1.600.000,00

Rp 28.875.000,00

KOREKSI NEGATIF:

Interest Revenue Rp 15.400.000,00

Gain 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 241.653.000,00

PERHITUNGAN PAJAK

(50% x 25% x 241.653.000 = 30.206.625) Rp 30.206.625,00

PPh Badan Terutang Rp 30.206.625,00

PAJAK DIBAYAR DIMUKA

Prepaid Income Tax 38.400.000,00

PPh Badan Lebih Bayar Tahun 2011 (8.193.375,00)

PT. FADHALI INDO TRADINGRETAINED EARNINGS

December 31, 2012

Retained Earnings (Beginning) Rp 769.500.000,00

Net Income (After Tax) Rp 199.944.685,53

Dividend Rp (56.000.000,00)

Rp 143.944.685,53

Retained Earnings (Ending) : Rp 913.444.685,53

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADINGBALANCE SHEET

Per 31 Desember 2012

ASSETS LIABILITIESCurrent Assets : Current Liabilities :Petty Cash Rp 5.000.000,00 Accounts Payable Rp 855.250.000,00Cash In Bank Rp 816.085.082,43 Wages & Salaries Payable Rp 14.760.000,00Marketable Securities Rp 45.202.500,00 Electricity, Telephone & Water Payable Rp 1.270.000,00Accounts Receivable Rp 762.300.000,00 VAT Out Rp 121.139.500,00Allowance for Uncollectible Accounts Rp (38.115.000,00) Income Tax Payable Rp 9.090.000,00Employee Receivable Rp 2.100.000,00 Dividend Payable Rp 50.400.000,00Other Receivable Rp - Other Current Liabilities Rp -Merchandise Inventory Rp 835.571.428,57 Total Current Liabilities Rp 1.051.909.500,00Office Supplies Rp 1.700.000,00Store Supplies Rp 2.950.000,00 Long Term Liabilities :VAT In Rp 89.250.000,00 Bank Loan Rp 301.909.435,04Prepaid Income Tax Rp 8.193.375,00 Total Long Term Liabilities Rp 301.909.435,04Prepaid Insurance Rp 15.600.000,00Prepaid Advertising Rp 1.400.000,00 TOTAL LIABILITIES Rp 1.353.818.935,04

Total Current Assets Rp 2.547.237.386,00

Fixed Assets : EQUITYLand Rp 165.000.000,00 Common Stock Rp 700.000.000,00Building Rp 210.000.000,00 Retained Earnings Rp 913.444.685,53

Accumulated Depreciation - Building Rp (115.500.000,00) TOTAL EQUITY Rp 1.613.444.685,53

Vehicle Rp 142.000.000,00Accumulated Depreciation - Vehicle Rp -Equipment Rp 220.000.000,00Accumulated Depreciation - Equipment Rp (201.473.765,43)Total Fixed Assets Rp 420.026.234,57TOTAL ASSET Rp 2.967.263.620,57 TOTAL LIABILITIES + EQUITIES Rp 2.967.263.620,57

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADINGStatement of Cash Flow

December 31, 2012Metode Langsung

URAIAN RpJUMLAH

Rp

ARUS KAS DARI AKTIFITAS OPERASI:

Kas diterima dari pelanggan Rp 938.714.500,00

Dikurangi:Kas dibayar untuk pemasok Rp (350.500.000,00)

Kas dibayar untuk beban usaha Rp (20.810.000,00)

Kas dibayar untuk pajak Rp (7.360.000,00)

Kas dibayar untuk bunga Rp -

Jumlah arus kas dari aktifitas operasi Rp 560.044.500,00

ARUS KAS DARI AKTIFITAS INVESTASI:

Kas diterima dari penjualan aktiva tetap Rp 50.000.000,00

Kas diterima dari pendapatan bunga Rp 4.500.000,00

Dikurangi:Kas dibayar untuk pembelian aktiva tetap Rp (153.500.000,00)

Kas dibayar untuk beban luar usaha Rp (215.000,00)

Jumlah arus kas dari aktifitas investasi Rp (99.215.000,00)

ARUS KAS DARI AKTIFITAS PENDANAAN:

Kas diterima dari penjualan investasi Rp 47.175.300,00

Dikurangi:Kas dibayar untuk dividen

Kas dibayar untuk bunga

Kas dibayar untuk pelunasan hutang jangka panjang

Jumlah arus kas dari aktifitas pendanaan Rp 47.175.300,00

Kenaikan (Penurunan) Kas dan setara kas Rp 508.004.800,00

Kas dan setara kas pada awal periode Rp 313.080.282,43

Kas dan setara kas pada akhir periode Rp 821.085.082,43

Rincian kas dan setara kas pada akhir periode:Petty Cash Rp 5.000.000,00

Cash In Bank Rp 816.085.082,43

Rp 821.085.082,43 Rp -

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADINGJurnal PenutupDecember 2012

Page :

DATE DESCRIPTION REF DEBET CREDIT

31 Sales 41000 2.248.095.000,00Interest Revenue 81000 15.400.000,00Late Fees Collected 83000 12.045.000,00Gain on Sales of Marketable Securities 84000 1.972.800,00Gain on Disposal of Fixed Assets 85000 396.728,52

Income Summary 31004 2.277.909.528,52

Income Summary 31004 2.077.964.842,99Sales Discount 41001 13.277.000,00Sales Returns 41002 90.271.000,00Cost of Sales 51000 1.581.418.571,43Wages & Salaries Expense 61100 60.000.000,00Uncollectible Accounts 61110 27.275.000,00Depreciation Expense - Vehicle 61120 16.534.423,83Promotion & Advertising Expense 61130 1.600.000,00Insurance Expense 61140 15.600.000,00Store Supplies Expense 61150 2.950.000,00Wages & Salaries Expense 62100 120.000.000,00Electricity, Telephone & Water Expense 62110 17.570.000,00Repairs & Maintenance Expense 62120 9.350.000,00Entertainment Expense 62130 1.600.000,00Income Tax Expense 62140 30.206.625,00Office Supplies Expense 62150 880.000,00Depreciation Expense - Equipment 62160 13.233.024,69Depreciation Expense - Building 62170 10.500.000,00Bank Charges 91000 270.000,00Interest Expense 92000 65.429.198,04

Income Summary 31004 56.000.000,00Dividend 31003 56.000.000,00

Income Summary 31004 143.944.685,53Retained Earnings 31001 143.944.685,53

4.555.819.057,04 4.555.819.057,04

-

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

REKAPITULASINO.AKUN DEBET KREDIT

31001 143.944.685,5331003 56.000.000,0031004 2.277.909.528,52 2.277.909.528,5241000 2.248.095.000,0041001 13.277.000,0041002 90.271.000,0051000 1.581.418.571,4361100 60.000.000,0061110 27.275.000,0061120 16.534.423,8361130 1.600.000,0061140 15.600.000,0061150 2.950.000,0062100 120.000.000,0062110 17.570.000,0062120 9.350.000,0062130 1.600.000,0062140 30.206.625,0062150 880.000,0062160 13.233.024,6962170 10.500.000,0081000 15.400.000,0083000 12.045.000,0084000 1.972.800,0085000 396.728,5291000 270.000,0092000 65.429.198,04

4.555.819.057,04 4.555.819.057,04

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADINGDaftar Saldo Setelah Penutupan

Per 31 Desember 2012

NO. ACCOUNT DEBET CREDIT

11100 Petty Cash 5.000.000,00 -11110 Cash In Bank 816.085.082,43 -11120 Marketable Securities 45.202.500,00 -11130 Accounts Receivable 762.300.000,00 -11140 Allowance for Uncollectible Accounts - 38.115.000,0011150 Employee Receivable 2.100.000,00 -11160 Other Receivable - -11170 Merchandise Inventory 835.571.428,57 -11180 Office Supplies 1.700.000,00 -11190 Store Supplies 2.950.000,00 -11200 VAT In 89.250.000,00 -11210 Prepaid Income Tax 8.193.375,00 -11220 Prepaid Insurance 15.600.000,00 -11230 Prepaid Advertising 1.400.000,00 -12110 Land 165.000.000,00 -12120 Building 210.000.000,00 -12130 Accumulated Depreciation - Building - 115.500.000,0012140 Vehicles 142.000.000,00 -12150 Accumulated Depreciation - Vehicles - -12160 Equipment 220.000.000,00 -12170 Accumulated Depreciation - Equipment 201.473.765,4321100 Accounts Payable - 855.250.000,0021110 Wages & Salaries Payable - 14.760.000,0021120 Electricity, Telephone & Water Payable - 1.270.000,0021130 VAT Out - 121.139.500,0021140 Income Tax Payable - 9.090.000,0021150 Dividend Payable - 50.400.000,0021160 Other Current Liabilities - -22100 Bank BNI Loan - 301.909.435,0431000 Common Stock - 700.000.000,0031001 Retained Earnings - 913.444.685,53

Total 3.322.352.386,00 3.322.352.386,00