Kunci Jawaban Siklus Akuntansi (P1)
Kunci Jawaban Siklus Akuntansi (P1)
Kunci Jawaban Siklus Akuntansi (P1)
CLOSING ENTRIES
31 DESEMBER 2009
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 10,800,000 -
Dec 31 Adjusting Journal AJP - 3,800,000 7,000,000 -
Nama : Prepaid Insurance Nomor : 1-1700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 15,300,000 -
Dec 31 Adjusting Journal AJP - 1,250,000 14,050,000 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 21,300,000 -
Dec 31 Adjusting Journal AJP - 2,000,000 19,300,000 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 15,000,000 -
Dec 31 Adjusting Journal AJP - 15,000,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 63,300,000 -
Dec
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 16,500,000
Dec 31 Adjusting Journal AJP - 600,000 - 17,100,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 724,680,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal AJP - 4,500,000 - 4,500,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal AJP - 11,499,875 - 11,499,875
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal AJP - 8,170,000 - 8,170,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 97,550,000
Dec 31 Adjusting Journal AJP 97,550,000 - - 0
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 89,380,000 -
Dec 31 Adjusting Journal AJP - 89,380,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 285,000,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 364,130,000
Dec 31 Closing Entries JP - 122,955,000 - 487,085,000
31 Closing Entries JP 26,200,000 - - 460,885,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 26,400,000 -
Dec 31 Closing Entries JP - 26,200,000 200,000 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 1,478,800,000
Dec 31 Closing Entries JP 1,478,800,000 - - -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 52,000,000 -
Dec 31 Closing Entries JP - 52,000,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 8,800,000 -
Dec 31 Closing Entries JP - 8,800,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 5,150,000 -
Dec 31 Closing Entries JP - 5,150,000 - -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 8,900,000 -
Dec Adjusting Journal AJP 1,000,000 - 9,900,000 -
31 Closing Entries JP - 9,900,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 4,950,000 -
Dec 31 Adjusting Journal AJP 3,800,000 - 8,750,000 -
31 Closing Entries JP - 8,750,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 15,300,000 -
Dec 31 Adjusting Journal AJP 1,950,500 - 17,250,500 -
31 Closing Entries JP - 17,250,500 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 16,500,000 -
Dec 31 Adjusting Journal AJP 600,000 - 17,100,000 -
31 Closing Entries JP - 17,100,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 14,300,000 -
Dec 31 Adjusting Journal AJP 1,250,000 - 15,550,000 -
31 Closing Entries JP - 15,550,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 23,300,000 -
Dec 31 Adjusting Journal AJP 2,000,000 - 25,300,000 -
31 Closing Entries JP - 25,300,000 0 -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 36,300,000 -
Dec 31 Adjusting Journal AJP 3,500,000 - 39,800,000 -
31 Closing Entries JP - 39,800,000 0 -
Nama : Others Operating Expense Nomor : 6-1800
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 10,100,000 -
Dec 31 Closing Entries JP - 10,100,000 - -
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 5,800,000
Dec 31 Adjusting Journal AJP - 4,500,000 - 10,300,000
31 Closing Entries JP 10,300,000 - - 0
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 11,800,000 -
Dec 31 Closing Entries JP - 11,800,000 0 -
SALDO
KETERANGAN
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan 506,500,000
Penerimaan Dari Bank Permata 4,200,000
Pembayaran kepada Pemasok & Karyawan (327,800,000)
Pembayaran PPN Payable (1,500,000)
Pembayaran Cetak Brosur (750,000)
Pembayaran Expense Payable (5,800,000)
Pembelian Perlengkapan Toko (1,000,000)
Pengambilan pribadi pemilik (1,000,000)
Pembayaran Pemeliharaan Toko (800,000)
Arus Kas Bersih dari Aktivitas Operasi 172,050,000
SALDO
KETERANGAN
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan 506,500,000
Penerimaan Dari Bank Permata 4,400,000
Pembayaran kepada Pemasok & Karyawan (327,800,000)
Pembayaran PPN Payable (1,500,000)
Pembayaran Cetak Brosur (750,000)
Pembayaran Expense Payable (3,900,000)
Pembelian Perlengkapan Toko (1,000,000)
Pengambilan pribadi pemilik (1,000,000)
Pembayaran Pemeliharaan Toko (800,000)
Arus Kas Bersih dari Aktivitas Operasi 174,150,000
BALANCE
DESCRIPTION
Rp Rp
Beginning :
Mr. Hendrawan, Capital 364,130,000
Add :
Net Income 435,124,675
Mr. Hendrawan, Drawing 26,400,000
408,724,675
Ending :
Mr. Hendrawan, Capital 772,854,675
"PD ANGKASA"
"CAPITAL STATEMENT"
TANGGAL 31 DESEMBER 2009
BALANCE
DESCRIPTION
Rp Rp
Beginning :
Mr. Hendrawan, Capital 365,250,000
Add :
Net Income 122,955,000
465500
"PD SUBUR"
NERACA
TANGGAL 31 DESEMBER 2009
KETERANGAN Rp Rp
REVENUE
Sales 1,530,800,000
Sales Return 52,000,000
Net Sales 1,478,800,000
EXPENSES
OPERATING EXPENSE
Advertising Expenses 5,150,000
Telephone & Electricity expenses 9,900,000
Store Supplies Expenses 8,750,000
Bad Debt Expense 17,250,500
Depreciation Expense 17,200,000
Insurance Expense 15,550,000
Rent Expense 25,300,000
Wages & Salaries Expenses 39,800,000
Other Operating Expense 10,100,000
Sub Total 149,000,500 -
Operating Net Profit 625,899,500
KETERANGAN Rp Rp
REVENUE
Sales 1,601,300,000
Sales Return 50,000,000
Net Sales 1,551,300,000
EXPENSES
OPERATING EXPENSE
Advertising Expenses 4,875,000
Telephone & Electricity expenses 17,400,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 31,575,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries Expenses 39,800,000
Other Operating Expense 9,800,000
Sub Total 173,150,000 -
Operating Net Profit 145,250,000
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 193,680,000 - 4,200,000 - 197,880,000 - - - 197,880,000 -
1-1200 Petty Cash 4,950,000 - - - 4,950,000 - - - 4,950,000 -
1-1300 Accounts Receivable 658,350,000 - - - 658,350,000 - - - 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000 - 1,950,500 - 19,750,500 - - - 19,750,500
1-1500 Merchandise Inventory 1,032,800,000 - - - 1,032,800,000 - - - 1,032,800,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 - - - 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 - - - 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 - - - 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - - - - - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 700,000 - 17,200,000 - - - 17,200,000
2-1100 Accounts Payable - 724,680,000 - - - 724,680,000 - - - 724,680,000
2-1200 Expense Payable 1,900,000 - - 4,500,000 - 2,600,000 - - - 2,600,000 (2,600,000)
2-1300 Income Tax Payable - - 167,374,825 167,374,825 167,374,825
2-1400 PPN Payable - - - 8,170,000 - 8,170,000 - - - 8,170,000
2-1500 PPN Outcome - 97,550,000 97,550,000 - - - - - - -
2-1600 PPN Income 89,380,000 - - 89,380,000 - - - - - -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - - - 285,000,000
3-1100 Hendrawan Capital - 364,130,000 - - - 364,130,000 - - - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 - - - 26,400,000 - - - 26,400,000 -
4-1100 Sales - 1,530,800,000 - - - 1,530,800,000 - 1,530,800,000 - -
4-1200 Sales return 52,000,000 - - - 52,000,000 - 52,000,000 - - -
5-1100 Cost of goods Sold 695,100,000 - - - 695,100,000 - 695,100,000 - - -
5-1200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000 - - -
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 - 5,150,000 - - -
6-1100 Telephone & Electricity expenses 8,900,000 - 1,000,000 - 9,900,000 - 9,900,000 - - -
6-1200 Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 - 8,750,000 - - -
6-1300 Bad Debt Expense 15,300,000 - 1,950,500 - 17,250,500 - 17,250,500 - - -
6-1400 Depreciation Expense 16,500,000 - 700,000 - 17,200,000 - 17,200,000 - - -
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 - 15,550,000 - - -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 - 25,300,000 - - -
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense 10,100,000 - - - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000 - 10,300,000 - -
9-1100 Interest Expense 11,800,000 - - - 11,800,000 - 11,800,000 - - -
9-1200 Bank Service Charge 6,600,000 - 300,000 - 6,900,000 - 6,900,000 - - -
9-1300 Income Tax Expense 182,374,825 182,374,825 182,374,825
TOTAL 3,042,260,000 3,042,260,000 298,625,325 298,625,325 3,130,005,325 3,130,005,325 1,105,975,325 1,541,100,000 2,024,030,000 1,588,905,325
435,124,675 - - 435,124,675
JUMLAH LABA/RUGI 1,541,100,000 1,541,100,000 2,024,030,000 2,024,030,000
PD ANGKASA
WORK SHEET
TANGGAL 31 DESEMBER 2010
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 236,686,250 - 5,070,000 - 241,756,250 241,756,250
1-1200 Petty Cash 14,250,000 - - - 14,250,000 14,250,000
1-1300 Accounts Receivable 658,900,000 - - - 658,900,000 658,900,000
1-1400 Allowance for Doubtful Debt - 11,490,000 - 21,455,000 32,945,000 32,945,000
1-1500 Merchandise Inventory 601,400,000 - - - 601,400,000 601,400,000
1-1600 Store Supplies 10,700,000 - - 5,850,000 4,850,000 4,850,000
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 14,050,000
1-1800 Prepaid Rent 21,300,000 - - 2,500,000 18,800,000 18,800,000
1-1900 Prepaid Tax 16,500,000 - - 16,500,000 16,500,000
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 63,300,000
1-2110 Equipment Accum Dep - 16,500,000 - 1,318,750 - 17,818,750 17,818,750
2-1100 Accounts Payable - 806,080,000 - - - 806,080,000 806,080,000
2-1200 accured Expense - 425,000 - 4,500,000 - 4,925,000 4,925,000
2-1300 Income Tax Payable - 5,000,000 5,000,000 5,000,000
2-1500 PPN Outcome - 104,800,000 - 104,800,000 104,800,000
2-1600 PPN Income 99,280,000 - - 99,280,000 99,280,000
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 285,000,000
3-1100 Paid up Capital - 200,000,000 - - - 200,000,000 200,000,000
Retained aerning 165,250,000 165,250,000 165,250,000
3-1200 deviden 50,000,000 - - - 50,000,000 50,000,000
4-1100 Sales - 1,601,300,000 - - - 1,601,300,000 1,601,300,000
4-1200 Sales return 50,000,000 - - - 50,000,000 50,000,000
5-1100 Cost of goods Sold 1,225,500,000 - - - 1,225,500,000 1,225,500,000
6-1000 Advertising Expenses 4,875,000 - - - 4,875,000 4,875,000
6-1100 Telephone & Electricity expenses 8,700,000 - 1,000,000 - 9,700,000 9,700,000
6-1200 Store Supplies Expenses 4,750,000 - 5,850,000 - 10,600,000 10,600,000
6-1300 Bad Debt Expense 3,217,500 - 21,455,000 - 24,672,500 24,672,500
6-1400 Depreciation Expense 14,506,250 - 1,318,750 - 15,825,000 15,825,000
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 15,550,000
6-1600 Rent Expense 23,300,000 - 2,500,000 - 25,800,000 25,800,000
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 39,800,000
6-1800 Other Operating Expense 9,800,000 - - - 9,800,000 9,800,000
8-1100 Interest Revenue - 6,100,000 - 5,320,000 11,420,000 11,420,000
9-1100 Interest Expense 12,480,000 - - - 12,480,000 12,480,000
9-1200 Bank Service Charge 6,600,000 - 250,000 - 6,850,000 6,850,000
TOTAL 3,201,945,000 3,201,945,000 42,193,750 42,193,750 3,234,538,750 3,234,538,750 1,451,452,500 1,612,720,000 1,783,086,250 1,621,818,750
161,267,500 - - 161,267,500
JUMLAH LABA/RUGI 1,612,720,000 1,612,720,000 1,783,086,250 1,783,086,250
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 199,520,000 - 5,070,000 - 204,590,000 204,590,000
1-1200 Petty Cash 5,950,000 - - - 5,950,000 5,950,000
1-1300 Accounts Receivable 709,500,000 - - - 709,500,000 709,500,000
1-1400 Allowance for Doubtful Debt - 19,000,000 - 16,475,000 35,475,000 35,475,000
1-1500 Merchandise Inventory 602,800,000 - - - 602,800,000 602,800,000
1-1600 Store Supplies 10,700,000 - - 5,850,000 4,850,000 4,850,000
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 14,050,000
1-1800 Prepaid Rent 21,300,000 - - 2,500,000 18,800,000 18,800,000
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 63,300,000
1-2110 Equipment Accum Dep - 16,500,000 - 1,250,000 - 17,750,000 17,750,000
2-1100 Accounts Payable - 806,080,000 - - - 806,080,000 806,080,000
2-1200 Expense Payable - 425,000 - 12,200,000 - 12,625,000 12,625,000
2-1300 Income Tax Payable - - 615,000 615,000 - 615,000
2-1400 PPN Payable - - - 5,520,000 - 5,520,000 5,520,000
2-1500 PPN Outcome - 104,800,000 104,800,000 - -
2-1600 PPN Income 99,280,000 - - 99,280,000
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 285,000,000
3-1100 Adrian Capital - 365,250,000 - - - 365,250,000 365,250,000
3-1200 Adrian, Drawing 26,200,000 - - - 26,200,000 26,200,000
4-1100 Sales - 1,601,300,000 - - - 1,601,300,000 1,601,300,000
4-1200 Sales return 50,000,000 - - - 50,000,000 50,000,000
5-1100 Cost of goods Sold 1,224,100,000 - - - 1,224,100,000 1,224,100,000
5-1200 Freight Paid 8,800,000 - - - 8,800,000 8,800,000
6-1000 Advertising Expenses 4,875,000 - - - 4,875,000 4,875,000
6-1100 Telephone & Electricity expenses 8,700,000 - 8,700,000 - 17,400,000 17,400,000
6-1200 Store Supplies Expenses 4,750,000 - 5,850,000 - 10,600,000 10,600,000
6-1300 Bad Debt Expense 15,100,000 - 16,475,000 - 31,575,000 31,575,000
6-1400 Depreciation Expense 16,500,000 - 1,250,000 - 17,750,000 17,750,000
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 15,550,000
6-1600 Rent Expense 23,300,000 - 2,500,000 - 25,800,000 25,800,000
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 39,800,000
6-1800 Other Operating Expense 9,800,000 - - - 9,800,000 9,800,000
8-1100 Interest Revenue - 6,100,000 - 5,320,000 11,420,000 11,420,000
9-1100 Interest Expense 12,480,000 - - - 12,480,000 12,480,000
9-1200 Bank Service Charge 6,600,000 - 250,000 - 6,850,000 6,850,000
9-1300 Income Tax Expense 14,385,000 14,385,000 14,385,000
TOTAL 3,204,455,000 3,204,455,000 164,645,000 164,645,000 3,140,420,000 3,140,420,000 1,489,765,000 1,612,720,000 1,650,655,000 1,527,700,000
122,955,000 - - 122,955,000
JUMLAH LABA/RUGI 1,612,720,000 1,612,720,000 1,650,655,000 1,650,655,000
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 195,680,000 -
1-1200 Petty Cash 4,850,000 -
1-1300 Accounts Receivable 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000
1-1500 Merchandise Inventory 576,000,000 -
1-1600 Store Supplies 10,800,000 -
1-1700 Prepaid Insurance 15,300,000 -
1-1800 Prepaid Rent 21,300,000 -
1-1900 Prepaid Tax 15,000,000 -
1-2100 Equipment at Cost 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000
2-1100 Accounts Payable - 724,680,000
2-1200 Expense Payable - -
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 97,550,000
2-1600 PPN Income 89,380,000 -
2-2100 Bank Permata Loan - 285,000,000
3-1100 Hendrawan Capital - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 -
4-1100 Sales - 1,530,800,000
4-1200 Sales return 52,000,000 -
5-1100 Cost of goods Sold 1,151,900,000 -
5-1200 Freight Paid 8,800,000 -
6-1000 Advertising Expenses 5,150,000 -
6-1100 Telephone & Electricity expenses 8,900,000 -
6-1200 Store Supplies Expenses 4,950,000 -
6-1300 Bad Debt Expense 15,300,000 -
6-1400 Depreciation Expense 16,500,000 -
6-1500 Insurance Expense 14,300,000 -
6-1600 Rent Expense 23,300,000 -
6-1700 Wages & Salaries Expenses 36,300,000 -
6-1800 Other Operating Expense 10,100,000 -
8-1100 Interest Revenue - 5,800,000
9-1100 Interest Expense 11,800,000 -
9-1200 Bank Service Charge 6,600,000 -
9-1300 Income Tax Expense
TOTAL 3,042,260,000 3,042,260,000 - -
- - - -
JUMLAH LABA/RUGI - - - -
PD SUBUR
NERACA LAJUR
TANGGAL 31 DESEMBER 2009
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 195,680,000 - 4,400,000 - 200,080,000 - - - 200,080,000 -
1-1200 Petty Cash 4,850,000 - - - 4,850,000 - - - 4,850,000 -
1-1300 Accounts Receivable 658,350,000 - - - 658,350,000 - - - 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000 - 1,950,500 - 19,750,500 - - - 19,750,500
1-1500 Merchandise Inventory 576,000,000 - - - 576,000,000 - - - 576,000,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 - - - 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 - - - 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 - - - 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - - - 15,000,000 -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 600,000 - 17,100,000 - - - 17,100,000
2-1100 Accounts Payable - 724,680,000 - - - 724,680,000 - - - 724,680,000
2-1200 Expense Payable - - - 4,500,000 - 4,500,000 - - - 4,500,000
2-1300 Income Tax Payable - - - -
2-1400 PPN Payable - - - - - - - - -
2-1500 PPN Outcome - 97,550,000 - - 97,550,000 - - - 97,550,000
2-1600 PPN Income 89,380,000 - - 89,380,000 - - - 89,380,000 -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - - - 285,000,000
3-1100 Hendrawan Capital - 364,130,000 - - - 364,130,000 - - - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 - - - 26,400,000 - - - 26,400,000 -
4-1100 Sales - 1,530,800,000 - - - 1,530,800,000 - 1,530,800,000 - -
4-1200 Sales return 52,000,000 - - - 52,000,000 - 52,000,000 - - -
5-1100 Cost of goods Sold 1,151,900,000 - - - 1,151,900,000 - 1,151,900,000 - - -
5-1200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000 - - -
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 - 5,150,000 - - -
6-1100 Telephone & Electricity expenses 8,900,000 - 1,000,000 - 9,900,000 - 9,900,000 - - -
6-1200 Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 - 8,750,000 - - -
6-1300 Bad Debt Expense 15,300,000 - 1,950,500 - 17,250,500 - 17,250,500 - - -
6-1400 Depreciation Expense 16,500,000 - 600,000 - 17,100,000 - 17,100,000 - - -
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 - 15,550,000 - - -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 - 25,300,000 - - -
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense 10,100,000 - - - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000 - 10,300,000 - -
9-1100 Interest Expense 11,800,000 - - - 11,800,000 - 11,800,000 - - -
9-1200 Bank Service Charge 6,600,000 - 100,000 - 6,700,000 - 6,700,000 - - -
9-1300 Income Tax Expense - -
TOTAL 3,042,260,000 3,042,260,000 18,600,500 18,600,500 3,053,810,500 3,053,810,500 1,380,100,500 1,541,100,000 1,673,710,000 1,512,710,500
160,999,500 - - 160,999,500
JUMLAH LABA/RUGI 1,541,100,000 1,541,100,000 1,673,710,000 1,673,710,000
PD SUBUR
NERACA LAJUR
TANGGAL 31 DESEMBER 2009
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 195,680,000 - 4,400,000 - 200,080,000 - - - 200,080,000 -
1-1200 Petty Cash 4,850,000 - - - 4,850,000 - - - 4,850,000 -
1-1300 Accounts Receivable 658,350,000 - - - 658,350,000 - - - 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000 - 1,950,500 - 19,750,500 - - - 19,750,500
1-1500 Merchandise Inventory 576,000,000 - - - 576,000,000 - - - 576,000,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 - - - 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 - - - 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 - - - 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - - - - - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 600,000 - 17,100,000 - - - 17,100,000
2-1100 Accounts Payable - 724,680,000 - - - 724,680,000 - - - 724,680,000
2-1200 Expense Payable - - - 4,500,000 - 4,500,000 - - - 4,500,000
2-1300 Income Tax Payable - - 11,499,875 11,499,875 11,499,875
2-1400 PPN Payable - - - 8,170,000 - 8,170,000 - - - 8,170,000
2-1500 PPN Outcome - 97,550,000 97,550,000 - - - - - - -
2-1600 PPN Income 89,380,000 - - 89,380,000 - - - - - -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - - - 285,000,000
3-1100 Hendrawan Capital - 364,130,000 - - - 364,130,000 - - - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 - - - 26,400,000 - - - 26,400,000 -
4-1100 Sales - 1,530,800,000 - - - 1,530,800,000 - 1,530,800,000 - -
4-1200 Sales return 52,000,000 - - - 52,000,000 - 52,000,000 - - -
5-1100 Cost of goods Sold 1,151,900,000 - - - 1,151,900,000 - 1,151,900,000 - - -
5-1200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000 - - -
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 - 5,150,000 - - -
6-1100 Telephone & Electricity expenses 8,900,000 - 1,000,000 - 9,900,000 - 9,900,000 - - -
6-1200 Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 - 8,750,000 - - -
6-1300 Bad Debt Expense 15,300,000 - 1,950,500 - 17,250,500 - 17,250,500 - - -
6-1400 Depreciation Expense 16,500,000 - 600,000 - 17,100,000 - 17,100,000 - - -
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 - 15,550,000 - - -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 - 25,300,000 - - -
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense 10,100,000 - - - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000 - 10,300,000 - -
9-1100 Interest Expense 11,800,000 - - - 11,800,000 - 11,800,000 - - -
9-1200 Bank Service Charge 6,600,000 - 100,000 - 6,700,000 - 6,700,000 - - -
9-1300 Income Tax Expense 26,499,875 26,499,875 26,499,875
TOTAL 3,042,260,000 3,042,260,000 142,650,375 142,650,375 2,975,930,375 2,975,930,375 1,406,600,375 1,541,100,000 1,569,330,000 1,434,830,375
134,499,625 - - 134,499,625
JUMLAH LABA/RUGI 1,541,100,000 1,541,100,000 1,569,330,000 1,569,330,000
"PD SUBUR"
JURNAL PENYESUAIAN
TANGGAL 31DESEMBER 2009