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    2 Kunci Jawaban Mengelola Buku Besar2

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    Muchamad Iqbal
    This document contains the general ledger of PT. STAPI MOTOR for 2014. It includes opening balances, transactions, and closing balances for 20 accounts related to assets, liabilities, equity, income and expenses for the company. Major accounts include cash in bank, accounts receivable, inventory, property and equipment. The general ledger provides an overview of the company's financial position and transactions for the year.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    2 Kunci Jawaban Mengelola Buku Besar2

    Uploaded by

    Muchamad Iqbal
    179 views20 pages
    This document contains the general ledger of PT. STAPI MOTOR for 2014. It includes opening balances, transactions, and closing balances for 20 accounts related to assets, liabilities, equity, income and expenses for the company. Major accounts include cash in bank, accounts receivable, inventory, property and equipment. The general ledger provides an overview of the company's financial position and transactions for the year.

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    © © All Rights Reserved

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    This document contains the general ledger of PT. STAPI MOTOR for 2014. It includes opening balances, transactions, and closing balances for 20 accounts related to assets, liabilities, equity, income and expenses for the company. Major accounts include cash in bank, accounts receivable, inventory, property and equipment. The general ledger provides an overview of the company's financial position and transactions for the year.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    179 views20 pages

    2 Kunci Jawaban Mengelola Buku Besar2

    Uploaded by

    Muchamad Iqbal
    This document contains the general ledger of PT. STAPI MOTOR for 2014. It includes opening balances, transactions, and closing balances for 20 accounts related to assets, liabilities, equity, income and expenses for the company. Major accounts include cash in bank, accounts receivable, inventory, property and equipment. The general ledger provides an overview of the company's financial position and transactions for the year.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 20

    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    PT. STAPI MOTOR


    GENERAL LEDGER

    Account: GENERAL LEDGER Account Number:


    Kas di bank 11100
    Date Description Ref. Debet Credit Balance
    Debet Credit
    Dec 1 Opening Balance 456.787.950,00
    3 Jurnal Penerimaan Kas 1.088.537.750,00 1.545.325.700,00
    1
    Jurnal Pengeluaran Kas 412.993.542,00 1.132.332.158,00

    Account: GENERAL LEDGER Account Number:


    Kas Kecil 11200
    Date Description Ref. Debet Credit Balance
    Debet Credit
    De 1 Opening Balance 1.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Piutang dagang 11300
    Date Description Ref. Debet Credit Balance
    Debet Credit
    De 1 Opening Balance 733.975.000,00
    c
    3 Jurnal Penjualan 929.850.000,00 1.663.825.000,00
    1
    Jurnal Penerimaan Kas 1.006.500.000,00 657.325.000,00
    Jurnal Umum 62.425.000,00 594.900.000,00

    Account: GENERAL LEDGER Account Number:


    Cadangan kerugian piutang 11400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 15.000.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Persediaan Barang Dagangan 11500
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 1.055.160.840,00
    c
    3 Jurnal Pembelian 844.248.255,00 1.899.409.095,00
    1
    Jurnal Penjualan 783.902.100,00 1.115.506.995,00
    Jurnal Penerimaan Kas 54.251.748,00 1.061.255.247,00
    Jurnal Umum 54.251.748,00 20.115.385,00 1.095.391.610,00

    Account: GENERAL LEDGER Account Number:


    Perlengkapan Kantor 11600
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 13.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Asuransi dibayar dimuka 11700
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 25.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Pajak Dibayar Dimuka 11800
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 38.000.000,00
    c
    3 Jurnal Pengeluaran Kas 13.450.000,00 51.450.000,00
    1
    Jurnal Penerimaan Kas 1.875.000,00 53.325.000,00
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Iklan Dibayar Dimuka 11900
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    3 Jurnal Pengeluaran Kas 15.000.000,00 15.000.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Sewa Dibayar Dimuka 11910
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    PPN Masukan 11920
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance
    c
    3 Jurnal Pembelian 84.424.825,50 84.424.825,50
    1
    Jurnal Umum 2.011.538,50 82.413.287,00
    Jurnal Pengeluaran Kas 1.500.000,00 83.913.287,00

    Account: GENERAL LEDGER Account Number:


    PPN Lebih Bayar 11930
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Investasi Saham 12100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 550.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Tanah 13100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 800.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Bangunan 13200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 650.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Akum. Penyu. Bangunan 13210
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 175.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Kendaraan 13300
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 232.000.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Akum. Penyu. Kendaraan 13310
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 89.687.500,00
    c

    Account: GENERAL LEDGER Account Number:


    Peralatan 13400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 54.600.000,00
    c
    3 Jurnal Penerimaan Kas 15.000.000,00 39.600.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Akum. Penyu. Peralatan 13410
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 25.120.833,00
    c
    3 Jurnal Penerimaan Kas 9.208.333,00 135.417,00 16.047.917,00
    1

    Account: GENERAL LEDGER Account Number:


    Hutang Kartu Kredit 21100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 4.200.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Hutang Dagang 21200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 661.300.000,00
    c
    3 Jurnal Pembelian 930.673.080,50 1.591.973.080,50
    1
    Jurnal Pengeluaran Kas 289.750.000,00 1.302.223.080,50
    Jurnal Umum 22.126.923,50 1.280.096.157,00

    Account: GENERAL LEDGER Account Number:


    Hutang Beban 21300
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 26.300.000,00
    c
    3 Jurnal Pengeluaran Kas 26.300.000,00 -
    1

    Account: GENERAL LEDGER Account Number:


    Hutang PPh 21400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance
    c
    3 Jurnal Pengeluaran Kas 1.752.708,00 1.752.708,00
    1

    Account: GENERAL LEDGER Account Number:


    PPN Keluaran 21500
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 0
    c
    3 Jurnal Penjualan 84.350.000,00 84.350.000,00
    1
    Jurnal Penerimaan Kas 5.575.000,00 89.925.000,00
    Jurnal Umum 5.675.000,00 84.250.000,00
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Hutang PPN 21600
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 9.865.000,00
    c
    3 Jurnal Pengeluaran Kas 9.865.000,00 -
    1

    Account: GENERAL LEDGER Account Number:


    Hutang BBN dan STNK 21700
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 0
    c
    3 Jurnal Penerimaan Kas 6.225.000,00 6.225.000,00
    1
    Jurnal Pengeluaran Kas 6.225.000,00 -

    Account: GENERAL LEDGER Account Number:


    Hutang Asuransi 21800
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance
    c

    Account: GENERAL LEDGER Account Number:


    Hutang Iuran Pensiun 21900
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance
    c
    3 Jurnal Pengeluaran Kas 341.250,00 341.250,00
    1

    Account: GENERAL LEDGER Account Number:


    Hutang Bank Mandiri 22100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 600.000.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Modal Saham 31100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 1.500.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Dividend 31200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    Saldo Laba Periode Lalu 31300
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 1.384.897.595,00
    c

    Account: GENERAL LEDGER Account Number:


    Saldo Laba Periode Berjalan 31400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    Penjualan Subdealer 41100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 1.000.345.850,00
    c
    3 Jurnal Penjualan 843.500.000,00 1.843.845.850,00
    1
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Penjualan Langsung 41200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 778.985.750,00
    c
    3 Jurnal Penerimaan Kas 55.750.000,00 834.735.750,00
    1

    Account: GENERAL LEDGER Account Number:


    Retur Penjualan 42000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance
    c
    3 Jurnal Umum 56.750.000,00 56.750.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Potongan Penjualan 43000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 45.000.000,00
    c
    3 Jurnal Penerimaan Kas 6.644.000,00 51.644.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Harga Pokok Penjualan 51000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 987.900.670,00
    c
    3 Jurnal Penjualan 783.902.100,00 1.771.802.770,00
    1
    Jurnal Penerimaan Kas 54.251.748,00 1.826.054.518,00
    Jurnal Umum 54.251.748,00 1.771.802.770,00
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Biaya Angkut Pembelian 51200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 13.033.901,00
    c
    3 Jurnal Pembelian 2.000.000,00 15.033.901,00
    1

    Account: GENERAL LEDGER Account Number:


    Potongan Pembelian 51300
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance - Rp 72.200.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Gaji Bagian Penjualan 61100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 190.000.000,00
    c
    3 Jurnal Pengeluaran Kas 19.750.000,00 209.750.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Beban Komisi Penjualan 61200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    Beban Promosi, Even dan Gathering 61300
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 230.000.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Beban BBN dan STNK 61400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 32.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Asuransi 61500
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 35.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Pemeliharaan 61600
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    Beban Pulsa Handphone 61700
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    Beban Sewa 61800
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Beban Penjualan Lain-Lain 61900
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 12.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Gaji Bag. Adm Umum 62100
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 64.000.000,00
    c
    3 Jurnal Pengeluaran Kas 5.350.000,00 69.350.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Beban Telepon &Listrik 62200
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 40.200.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Perlengkapan Kantor 62300
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 13.300.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Kerugian Piutang 62400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 24.000.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Beban Penyusutan Bangunan 62500
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 27.500.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Penyusutan Kendaraan 62600
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 18.333.333,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Penyusutan Peralatan 62700
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 5.170.834,00
    c
    3 Jurnal Penerimaan Kas 135.417,00 5.306.251,00
    1

    Account: GENERAL LEDGER Account Number:


    Beban Jasa Profesional 62800
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    3 Jurnal Pengeluaran Kas 25.000.000,00 25.000.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Beban Adm Lain - Lain 62900
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 1.000.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Pendapatan Bunga 81000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance - Rp 50.660.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Pendapatan Dividen 82000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    3 Jurnal Penerimaan Kas 12.500.000,00 12.500.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Pendapatan Angkut Penjualan 83000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    3 Jurnal Penjualan 2.000.000,00 2.000.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Laba (Rugi) Penjualan Inv Saham 84000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c

    Account: GENERAL LEDGER Account Number:


    Pendapatan Denda 85000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    3 Jurnal Penerimaan Kas 2.356.750,00 2.356.750,00
    1
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Pendapatan Kelebihan BBN & STNK 86000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance - Rp 5.600.000,00
    c
    3 Jurnal Penerimaan Kas 650.000,00 6.250.000,00
    1

    Account: GENERAL LEDGER Account Number:


    Laba (Rugi) Penj. Aset Tetap 87000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    3 Jurnal Penerimaan Kas 1.708.333,00 1.708.333,00
    1

    Account: GENERAL LEDGER Account Number:


    Beban Bunga 91000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 41.000.000,00
    c

    Account: GENERAL LEDGER Account Number:


    Beban Administrasi Bank 92000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 6.600.000,00
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    Account: GENERAL LEDGER Account Number:


    Beban Denda 93000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance 3.600.000,00
    c
    3 Jurnal Pengeluaran Kas 2.897.500,00 6.497.500,00
    1

    Account: GENERAL LEDGER Account Number:


    Beban Pajak 94000
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    De 1 Opening Balance -
    c
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    PT STAPI MOTOR
    DAFTAR SALDO
    Per tanggal 30 Desember 2013

    SALDO
    NO.AKUN NAMA AKUN
    DEBET KREDIT
    11100 Kas di bank 1.132.332.158,00
    11200 Kas kecil 1.000.000,00
    11300 Piutang dagang 594.900.000,00
    11400 Cadangan kerugian piutang 15.000.000,00
    11500 Persediaan barang dagangan 1.095.391.610,00
    11600 Perlengkapan kantor 13.000.000,00
    11700 Asuransi Dibayar Dimuka 25.000.000,00
    11800 Pajak Dibayar Dimuka 53.325.000,00
    11900 Iklan Dibayar Dimuka 15.000.000,00
    11910 Sewa Dibayar Dimuka -
    11920 PPN Masukan 83.913.287,00
    11930 PPN Lebih Bayar -
    12100 Investasi saham 550.000.000,00
    13100 Tanah 800.000.000,00
    13200 Bangunan 650.000.000,00
    13210 Akum penyusutan bangunan 175.000.000,00
    13300 Kendaraan 232.000.000,00
    13310 Akum penyusutan kendaraan 89.687.500,00
    13400 Peralatan 39.600.000,00
    13410 Akum penyusutan peralatan 16.047.917,00
    21100 Hutang kartu kredit 4.200.000,00
    21200 Hutang dagang 1.280.096.157,00
    21300 Hutang beban -
    21400 Hutang PPh 1.752.708,00
    21500 PPN Keluaran 84.250.000,00
    21600 Hutang PPN -
    21700 Hutang BBN & STNK -
    21800 Hutang asuransi -
    21900 Hutang Iuran Pensiun 341.250,00
    22100 Hutang Bank Mandiri 600.000.000,00
    31100 Modal saham 1.500.000.000,00
    31200 Dividen
    31300 Saldo Laba Periode Lalu 1.384.897.595,00
    31400 Saldo Laba Periode Berjalan
    41100 Penjualan Subdealer 1.843.845.850,00
    41200 Penjualan Langsung 834.735.750,00
    42000 Retur penjualan 56.750.000,00
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    43000 Potongan penjualan 51.644.000,00


    51000 Harga Pokok Penjualan 1.771.802.770,00
    51200 Biaya angkut pembelian 15.033.901,00
    51300 Potongan pembelian 72.200.000,00
    61100 Beban gaji bagian penjualan 209.750.000,00
    61200 Beban komisi penjualan -
    61300 Beban promosi, even & gathering 230.000.000,00
    61400 Beban BBN & STNK 32.000.000,00
    61500 Beban asuransi 35.000.000,00
    61600 Beban pemeliharaan -
    61700 Beban pulsa handphone -
    61800 Beban sewa -
    61900 Beban penjualan lain-lain 12.000.000,00
    62100 Beban gaji bagian administrasi & umum 69.350.000,00
    62200 Beban telepon & listrik 40.200.000,00
    62300 Beban perlengkapan kantor 13.300.000,00
    62400 Beban kerugian piutang 24.000.000,00
    62500 Beban penyusutan bangunan 27.500.000,00
    62600 Beban penyusutan kendaraan 18.333.333,00
    62700 Beban penyusutan peralatan 5.306.251,00
    62800 Beban jasa profesional 25.000.000,00
    62900 Beban administrasi lain-lain 1.000.000,00
    81000 Pendapatan bunga 50.660.000,00
    82000 Pendapatan dividen 12.500.000,00
    83000 Pendapatan Angkut Penjualan 2.000.000,00
    84000 Laba (rugi) penjualan investasi saham -
    85000 Pendapatan denda 2.356.750,00
    86000 Pendapatan kelebihan BBN & STNK 6.250.000,00
    87000 Laba (rugi) penjualan aset tetap 1.708.333,00
    91000 Beban bunga 41.000.000,00
    92000 Beban administrasi bank 6.600.000,00
    93000 Beban denda 6.497.500,00
    94000 Beban pajak -
    JUMLAH 7.977.529.810,00 7.977.529.810,00
    -
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    PT. STAPI MOTOR


    RECEIVABLE LEDGER

    CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


    PT. Global Motor 001
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal -
    11 Penjualan; F12-1 501.050.000,00 501.050.000,00
    13 Retur; NR-01/BM 62.425.000,00 438.625.000,00
    29 Pelunasan 438.625.000,00 -

    CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


    PT. Honda Permai 002
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal 332.200.000,00
    1 Pelunasan 332.200.000,00 -

    CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


    Lestari Motor 003
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal 166.100.000,00
    22 Penjualan; F12-3 428.800.000,00 594.900.000,00

    CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


    Gayabaru Motor 003
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal 235.675.000,00
    13 Pelunasan 235.675.000,00 -

    PT. FADHALI INDO TRADING


    DAFTAR SALDO PIUTANG DAGANG
    Per 31 Desember 2012

    No Nama Customer Nomor Faktur Tanggal Faktur Termin Saldo


    1 PT. Global Motor - - -
    2 PT. Honda Permai - - -
    3 Lestari Motor SM13-25 29-Nop-13 2/6, n/20 166.100.000,00
    4 Lestari Motor F12-3 22-Des-13 2/6, n/20 428.800.000,00
    5 Gayabaru Motor - - - -
    JUMLAH 594.900.000,00
    Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014

    PT. STAPI MOTOR


    PAYABLE LEDGER

    SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.


    PT. Astra International 001
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal 371.550.000,00

    SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.


    PT. Supra Jaya 001
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal 289.750.000,00
    12 Pelunasan 289.750.000,00 -

    SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.


    PT.Honda Serpong 001
    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    Dec 1 Saldo Awal
    17 Pembelian; HS91 930.673.080,50 930.673.080,50
    18 Retur Pembelian; NR-SM01 22.126.923,50 908.546.157,00

    PT. FADHALI INDO TRADING


    DAFTAR SALDO HUTANG DAGANG
    Per 31 Desember 2012

    No Nama Customer Nomor Faktur Tanggal Faktur Termin Saldo


    1 PT. Astra International FJ.152 23-Nop-13 3/10, n/30 371.550.000,00
    2 PT. Supra Jaya - - - -
    3 PT. Honda Serpong HS91 17-Des-13 3/10,N/30 908.546.157,00
    JUMLAH 1.280.096.157,00

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