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PT. RAM UTAMA GENERAL JOURNAL - ADJUSTING ENTRIES December, 31 2017 (in Rp.)



DATE DEC



31



DOC. NO



DESCRIPTION



M-21/31 Depreciation Expense



POST. REF 6-150



Acc. Depreciation – Buildings



1-321



Acc. Depreciaton – Equipment



1-331



Acc. Depreciation - Automobile



1-341



(Pencatatan depre gedung, peralatan, dan kendaraan )



2



Doubtful Debts Expense Allowance of Doubtful Debt



6-130 1-140



(Penambahan cadangan piutang tak tertagih)



3



Office Supplies Expense Office Supplies



6-120 1-160



(Beban perlengkapan kantor )



4



Utilities Expense Accrued Expense



6-110 2-120



(Beban air, listrik, dan tel. yang masih harus dibayar) 1-170



6-160 1-170



5 (Asuransi Jatuh Tempo)



6



Rent Expense Prepaid Rent (Sewa peralatan jatuh tempo)



6-170 1-180



Allowance of Doubtful Debt



7



Prepaid Income Tax Article 25 Income Tax Article 25/29 Payable



1-140



1-192 2-134



(Uang muka PPh Ps 25 yang harus dibayar)



8



VAT (Value Added Tax) Out VAT (Value Added Tax) In VAT (Value Added Tax) Payable



2-131 1-191 2-130



(Menutup perkiraan VAT)



9



Accounts Receivable Bank Service Charges Income Tax Article 4(2) Expense Interest Income Cash in Bank



1-130 9-120 9-140 8-110 1-110



(Pencatatan laporan bank rekonsiliasi)



10



Income Tax Article 21 Payable



6-180 2-132



Accrued Expense



2-120



Wages and Salaries



(Gaji dan upah yang masih harus dibayar)



TOTAL



NTRIES



Page:



DEBIT



CREDIT



25,902,500 10,550,000 10,925,000 4,427,500



11,130,790 11,130,790



11,470,350 11,470,350



4,321,650 4,321,650 5,125,000



1,550,000 1,550,000



11,130,790 1,987,600 1,987,600



22,447,500 17,750,000 4,697,500



8,650,000 176,450 432,650 3,544,350 5,714,750



59,994,800 6,544,125 53,450,675



153,189,290



153,189,290



PT. GALERIA JAYA WORKSHEET DECEMBER 31. 2017 (In Rupiah) Acc. No



Account Name



1-110 Cash in Bank 1-120 Petty Cash 1-130 Accounts Receivable



Trial Balance Debit



Credit



1-180 Prepaid Rent



18,600,000



11,470,350 5,125,000 1,550,000



-



1-191 VAT (Value Added Tax) In



17,750,000



1-192 Prepaid Income Tax Article 25



16,970,850



1-310 Land



4,200,000,000



1-320 Buildings



2,532,000,000



1-321 Acc. Depreciation – Buildings



17,750,000 1,987,600



875,650,000



Debit



468,464,050 28,043,825 255,572,500 127,800,000 19,875,150 71,750,000 17,050,000 18,958,450 4,200,000,000 2,532,000,000



10,550,000



1,048,800,000



1,048,800,000



1-331 Acc. Depreciaton – Equipment



Trial Balance A



11,130,790



127,800,000 76,875,000



1-341 Acc. Depreciaton – Automobile



8,650,000 18,453,950



1-170 Prepaid Insurance



1-340 Automobile



5,714,750



246,922,500



31,345,500



1-330 Equipment



Credit



28,043,825



1-160 Office Supplies



1-190 VAT (Value Added Tax) Receivable



Debit



474,178,800



1-140 Allowance of Doubtful Debt 1-150 Merchandise Inventory



Adjustment Entries



644,575,000



10,925,000



425,040,000



425,040,000 -



2-110 Accounts Payable



237,594,600



2-120 Accrued Expense



-



4,427,500 57,772,325



2-130 VAT (Value Added Tax) Payable 2-131 VAT (Value Added Tax) Out



22,447,500



2-132 Income Tax Article 21 Payable



-



2-133 Income Tax Article 23 Payable



-



2-134 Income Tax Article 25/29 Payable



-



2-210 MANDIRI Bank, Loan



669,750,000



3-110 Stock Capital



2,680,000,000



3-130 Retained Earnings



3,611,500,850



4-110 Sales



2,782,697,500



4-120 Sales Discount 4-130 Sales Return and Allowance 5-110 Cost of Merchandise Sold



13,442,500



6-130 Doubtful Debts Expense



21,987,300



6-170 Rent Expense



38,734,445 1,775,000 1,166,857,550 30,456,250 24,912,850 33,118,090 1,897,700 262,127,500 51,250,000 1,550,000 718,410,800 40,087,675 37,975,100



4,321,650 11,470,350 11,130,790



1,897,700



25,902,500 5,125,000 1,550,000 59,994,800



236,225,000 46,125,000 -



6-180 Wages and Salaries



658,416,000



6-190 Advertising Expense



40,087,675



6-200 Others Operating Expense



37,975,100



8-110 Interest Income



1,987,600



1,166,857,550



6-120 Office Supplies Expense



6-160 Insurance Expense



6,544,125



1,775,000



26,134,600



6-150 Depreciation Expense



22,447,500



38,734,445



6-110 Utilities Expense



6-140 Spoilage Expense



4,697,500



-



25,667,850



8-140 Freights Collected



4,321,950



8-150 Late Fees Collected



4,335,700



3,544,350



9-110 Interest Expenses



20,775,350



9-120 Bank Service Charges



11,677,850



9-140 Income Tax Article 4(2) Expense 9-145 Income Tax Expense 9-150 Late Fees Expenses



7,657,500



176,450 432,650



20,775,350 11,854,300 8,090,150



153,189,290



2,899,855 11,666,126,590



2,899,855 11,576,994,900



11,576,994,900



153,189,290



-



nce After AJP



Income Statement Credit



Debit



Credit



Balance Sheet Debit



Credit



468,464,050 28,043,825 255,572,500



29,584,740



29,584,740 127,800,000 19,875,150 71,750,000 17,050,000 18,958,450 4,200,000,000 2,532,000,000



886,200,000



-



886,200,000



1,048,800,000



655,500,000



655,500,000 425,040,000



4,427,500 237,594,600 57,772,325



4,427,500 237,594,600 57,772,325



4,697,500 6,544,125 1,987,600 669,750,000 2,680,000,000 3,611,500,850 2,782,697,500



4,697,500 6,544,125 1,987,600 669,750,000 2,680,000,000 3,611,500,850 2,782,697,500 38,734,445 1,775,000 1,166,857,550



30,456,250 24,912,850 33,118,090 1,897,700 262,127,500 51,250,000 1,550,000 718,410,800 40,087,675 37,975,100



29,212,200 4,321,950 4,335,700



29,212,200 4,321,950 4,335,700



20,775,350 11,854,300 8,090,150 2,899,855



11,666,126,590 NET INCOME TOTAL



2,452,772,615 367,794,735 2,820,567,350



2,820,567,350 2,820,567,350



9,213,353,975



8,845,559,240



9,213,353,975



367,794,735 9,213,353,975



PT. RAM UTAMA INCOME STATEMENT For the Year Ended December , 31 2017 (in Rp.) 1 REVENUES



2



Sales



3



Less : Sales Discount



4 Sales 5



(38,734,445)



Return & Allowances



(1,775,000)



Net Sales 6



7 Less



: Cost of Merchandise Sold



8 Gross



Profit



9 OPERATING 10 Utilities 11 Office



EXPENSE



Debts Expense



13 Spoilage



Expense



14 Depreciation 15 Insurance



33,118,090 1,897,700 262,127,500



Expense



51,250,000



Expense



1,550,000



Expense



17 Wages



19 Others



718,410,800



and Salaries



18 Advertising



20 Total



24,912,850



Supplies Expense



12 Doubtful



16 Rent



30,456,250



Expense



40,087,675



Expense



37,975,100



Operating Expense



Operating Expense



21 Operating



Profit



22 OTHER



REVENUES / GAINS



23 Interest



Income



29,212,200



Collected



4,321,950



24 Freight 25



Late Fees Collected



26 Total



4,335,700



Other Revenues/Gains 27



28 OTHER



EXPENSE / LOSSES



29 Interest



Expenses



20,775,350



30 Bank



31 Income



Tax Article 4 (2) Expense



32 Income



Tax Expense



33 Late



11,854,300



Service Charges



8,090,150 2,899,855



Fees Expense 34



35



Net Income/Net Loss



36



1 2017



2,782,697,500



(40,509,445) 2,742,188,055



(1,166,857,550) 1,575,330,505



1,201,785,965 373,544,540



37,869,850



(43,619,655)



367,794,735



PT. RAM UTAMA BANK RECONCILIATION - BNI December 31 2017 (in Rp.) Cash balance per bank statement Cash balance per books Add : Interest Income Less: Account Receivable Bank Service Charges Income Tax Article 4(2) Expense



8,650,000 176,450 432,650



Adjusted cash balance per books



PT. RAM UTAMA STATEMENT OF CHANGES IN EQUITY For the Year Ended December 31 2017 (in Rp.) DESCRIPTION Beginning Balance Nov 30 2017 Additional Capital Net Income Dividend Ending Balance Dec 31 2017



STOCK CAPITAL 2,680,000,000 -



2,680,000,000



I



468,464,050 474,178,800 3,544,350



(9,259,100) 468,464,050



TAMA NGES IN EQUITY



ecember 31 2017 ) RETAINED EARNING 3,611,500,850 367,794,735 3,979,295,585



EQUITY 6,291,500,850 367,794,735 6,659,295,585



PT. RAM UTAMA STATEMENT OF FINANCIAL P Per December, 31 2017 (in Rp.) ASSET CURRENT ASSET Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 TOTAL CURRENT ASSET FIXED ASSETS Land Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment Automobile Acc. Depreciaton – Automobile TOTAL FIXED ASSETS TOTAL ASSET



468,464,050 28,043,825 255,572,500 (29,584,740)



225,987,760 127,800,000 19,875,150 71,750,000 17,050,000 18,958,450 977,929,235 4,200,000,000



2,532,000,000 (886,200,000) ### (655,500,000) 425,040,000 (4,427,500)



1,645,800,000 393,300,000 420,612,500 6,659,712,500 7,637,641,735



EMENT OF FINANCIAL POSITION



December, 31 2017 (in Rp.) LIABILITIES CURRENT LIABILITIES Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable



TOTAL CURRENT LIABILITIES LONG TERM LIABILITY Mandiri Bank Loan TOTAL LIABILITIY



237,594,600 57,772,325 4,697,500 6,544,125 1,987,600



308,596,150 669,750,000 978,346,150



OWNER'S EQUITY



6,659,295,585



TOTAL OWNER'S EQUITY TOTAL LIABILTIES & OWNER'S EQUITY



6,659,295,585 7,637,641,735



PT. RAM UTAMA INCOME STATEMENT For the Year Ended December , 31 2017 (in Rp.) 1 REVENUES 2



Sales



3



Less : Sales Discount



2,782,697,500 (38,734,445) (1,775,000)



4 Sales



Return & Allowances Net Sales 5



2,742,188,055 6



7 Less



: Cost of Merchandise Sold 8 Gross Profit 9 OPERATING EXPENSE 10 Utilities Expense 11 Office Supplies Expense 12 Doubtful Debts Expense 13 Spoilage Expense 14 Depreciation Expense 15 Insurance Expense 16 Rent Expense 17 Wages and Salaries 18 Advertising Expense 19 Others Operating Expense 20 Total Operating Expense 21 Operating Profit 22 OTHER REVENUES / GAINS 23 Interest Income 24 Freight Collected Late Fees Collected 25 26 Total



(1,166,857,550) 1,575,330,505 30,456,250 24,912,850 33,118,090 1,897,700 262,127,500 51,250,000 1,550,000 718,410,800 40,087,675 37,975,100 (1,201,785,965) 373,544,540 29,212,200 4,321,950 4,335,700 37,869,850



Other Revenues/Gains 27



28 OTHER



EXPENSE / LOSSES Expenses 30 Bank Service Charges 31 Income Tax Article 4 (2) Expense 32 Income Tax Expense 33 Late Fees Expense



20,775,350 11,854,300 8,090,150 2,899,855



29 Interest



34 35



Net Income/Net Loss 36



(43,619,655) 367,794,735



FROM CUSTOMERS INTEREST INCOME INCOME TAX…………… PREPAID RENT TO SUPPLIER ACCRUED EXPENSE INCOME TAX…………… VAT (………)PAYABLE INCOME TAX…………… OTHER OP………… ADVERTISING……….. INTERST EXP…. BANK SERVICE C……



CASH PAYMENT: AQUISITION OF AUTOMOBILE CASH PAYMENT: PAYMENT OF MANDIRI BANK LOAN NET……………………..



CASH AT NOVEMBER, 30, 2017: CASH IN BANK PETTY CASH CASH AT NOVEMBER, 30, 2017 CASH AT DECEMBER, 31, 2017 CASH IN BANK PETTY CASH CASH AT DECEMBER, 31, 2017



Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp (Rp…………………….) (Rp…………………….) (Rp…………………….) (Rp…………………….) (Rp…………………….)



Rp Rp Rp Rp Rp Rp Rp



LIHAT CRJ - AJP LIHAT AJP/AE LIHAT AJP/AE LIHAT CPJ LIHAT CPJ LIHAT CPJ DAN PCJ LIHAT CPJ LIHAT CPJ LIHAT CPJ LIHAT PCJ DAN GJ LIHAT PCJ LIHAT CPJ LIHAT AJP/AE



LIHAT CPJ LIHAT CPJ



TRIAL BALANCE DI SOAL TRIAL BALANCE DI SOAL



WS ATB DEC, 2017 WS ATB DEC, 2017



PT. RAM UTAMA GENERAL JOURNAL - CLOSING ENTRIES December, 31 2017 (in Rp.)



DATE 1



DEC



DESCRIPTION



DOC. NO 31



Sales



2



Interest Income



3



Freights Collected



4



Late Fees Collected



5



Sales Discount



6



Sales Return and Allowance



7



Income Summary



8



(Menutup akun pendapatan)



9 10



Income Summary



11



Cost of Merchandise Sold



12



Utilities Expense



13



Office Supplies Expense



14



Doubtful Debts Expense



15



Spoilage Expense



16



Depreciation Expense



17



Insurance Expense



18



Rent Expense



19



Wages and Salaries



20



Advertising Expense



21



Others Operating Expense



22



Interest Expenses



23



Bank Service Charges



24



Income Tax Article 4(2) Expense



25



Late Fees Expenses



26



(Menutup akun beban)



27 28



Income Summary



29



Retained Earnings



30



(Menutup net income 2017)



31 32



TOTAL



AMA



LOSING ENTRIES



7 (in Rp.) Page: GJ 01 POST.



DEBIT



CREDIT



REF



4-110



2,782,697,500



8-110



29,212,200



8-140



4,321,950



8-150



4,335,700



4-120



38,734,445



4-130



1,775,000



3-140



2,780,057,905



3-140



2,412,263,170



5-110



1,166,857,550



6-110



30,456,250



6-120



24,912,850



6-131



33,118,090



6-140



1,897,700



6-151



262,127,500



6-160



51,250,000



6-170



1,550,000



6-180



718,410,800



6-190



40,087,675



6-200



37,975,100



9-110



20,775,350



9-120



11,854,300



9-140



8,090,150



9-130



2,899,855



3-140 3-130



367,794,735 367,794,735



5,600,625,255



5,600,625,255