pt. fadhali indo trading general ledger jawaban lks akuntansi kota tangerang tahun 2013 prepared by...

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Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account Number: Petty Cash 1-1100 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 5.000.000,00 Account: GENERAL LEDGER Account Number: Cash In Bank 1-1110 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 308.080.282,43 31 J. Penerimaan Kas 1.035.889.800,00 1.343.970.082,43 J.Pengeluaran Kas 532.170.000,00 811.800.082,43 J. Penyesuaian 4.285.000,00 816.085.082,43 Account: GENERAL LEDGER Account Number: Marketable Securities 1-1120 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 90.405.000,00 31 J. Penerimaan Kas 45.202.500,00 45.202.500,00 Account: GENERAL LEDGER Account Number: Accounts Receivable 1-1130 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 372.000.000,00 31 J. Penjualan 829.400.000,00 1.201.400.000,00 J. Penerimaan Kas 372.000.000,00 829.400.000,00 J. Umum 67.100.000,00 762.300.000,00

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Page 1: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADING

GENERAL LEDGER

Account:GENERAL LEDGER

Account Number:

Petty Cash 1-1100

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 5.000.000,00

Account: GENERAL LEDGER Account Number:

Cash In Bank 1-1110

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 308.080.282,43

31 J. Penerimaan Kas 1.035.889.800,00 1.343.970.082,43

J.Pengeluaran Kas 532.170.000,00 811.800.082,43J. Penyesuaian 4.285.000,00 816.085.082,43

Account: GENERAL LEDGER Account Number:

Marketable Securities 1-1120

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 90.405.000,00

31 J. Penerimaan Kas 45.202.500,00 45.202.500,00

Account: GENERAL LEDGER Account Number:

Accounts Receivable 1-1130

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 372.000.000,00

31 J. Penjualan 829.400.000,00 1.201.400.000,00

J. Penerimaan Kas 372.000.000,00 829.400.000,00

J. Umum 67.100.000,00 762.300.000,00

Page 2: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Allowance for Doubtful Debt 1-1140

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 10.840.000,00J.Penyesuaian 27.275.000,00 38.115.000,00

Account: GENERAL LEDGER Account Number:

Employee Receivable 1-1150

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 2.100.000,00

Account: GENERAL LEDGER Account Number:

Other Receivable 1-1160

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

Account: GENERAL LEDGER Account Number:

Merchandise Inventory 1-1170

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 1.056.500.000,00

31 J. Penerimaan Kas 426.000.000,00 630.500.000,00

J. Penjualan 623.428.571,43 7.071.428,57

J.Pembelian 844.500.000,00 851.571.428,57

J.Umum 51.000.000,00 67.000.000,00 835.571.428,57

Account: GENERAL LEDGER Account Number:

Office Supplies 1-1180

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 2.580.000,0031 J.Penyesuaian 880.000,00 1.700.000,00

Page 3: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Store Supplies 1-1190

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 5.900.000,0031 J.Penyesuaian 2.950.000,00 2.950.000,00

Account: GENERAL LEDGER Account Number:

VAT In 1-1200

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 19.600.000,00

31 J.Pembelian 84.450.000,00 104.050.000,00

J. Pengeluaran Kas 11.500.000,00 19.600.000,00 95.950.000,00

J.Umum 6.700.000,00 89.250.000,00

Account: GENERAL LEDGER Account Number:

Prepaid Income Tax 1-1210

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 32.000.000,00

31 J.Pengeluaran Kas 3.200.000,00 35.200.000,0031 J.Penyesuaian 3.200.000,00 30.206.625,00 8.193.375,00

Account: GENERAL LEDGER Account Number:

Prepaid Insurance 1-1220

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 31.200.000,0031 J.Penyesuaian 15.600.000,00 15.600.000,00

Account: GENERAL LEDGER Account Number:

Prepaid Advertising 1-1230

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 3.000.000,0031 J.Penyesuaian 1.600.000,00 1.400.000,00

Page 4: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Land 1-2110

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 165.000.000,00

Account: GENERAL LEDGER Account Number:

Building 1-2120

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 210.000.000,00

Account:GENERAL LEDGER

Account Number:Accumulated Depreciation -

Building 1-2130

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 105.000.000,0031 Penyesuaian 10.500.000,00 115.500.000,00

Account: GENERAL LEDGER Account Number:

Vehicle 1-2140

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 175.000.000,00

31 J. Penerimaan Kas 175.000.000,00 -

J.Pengeluaran Kas 142.000.000,00 142.000.000,00

Account:GENERAL LEDGER

Account Number:Accumulated Depreciation -

Vehicle 1-2150

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 108.862.304,69

31 J. Penerimaan Kas 125.396.728,52 16.534.423,83 -

Page 5: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Equipment 1-2160

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 220.000.000,00

Account:GENERAL LEDGER

Account Number:Accumulated Depreciation -

Equipment 1-2170

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 188.240.740,7431 Penyesuaian 13.233.024,69 201.473.765,43

Account: GENERAL LEDGER Account Number:

Accounts Payable 2-1100

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 350.500.000,00

31 J. Pembelian 928.950.000,00 1.279.450.000,00

J. Pengeluaran Kas 350.500.000,00 928.950.000,00

J. Umum 73.700.000,00 855.250.000,00

Account: GENERAL LEDGER Account Number:

Wages & Salaries Payable 2-1110

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 0

31 Penyesuaian 14.760.000,00 14.760.000,00

Account:GENERAL LEDGER

Account Number:Electricity, Water & Telp

Payable 2-1120

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 0

31 Penyesuaian 1.270.000,00 1.270.000,00

Page 6: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

VAT Out 2-1130

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 23.520.000,00

31 J. Penerimaan Kas 51.839.500,00 75.359.500,00

J. Pengeluaran Kas 23.520.000,00 51.839.500,00

J. Penjualan 75.400.000,00 127.239.500,00

J. Umum 6.100.000,00 121.139.500,00

Account: GENERAL LEDGER Account Number:

Income Tax Payable 2-1140

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 0

31 J. Pengeluaran Kas 240.000,00 290.000,00 50.000,00

J.Umum 5.600.000,00 5.650.000,00Penyesuaian 3.440.000,00 9.090.000,00

Account: GENERAL LEDGER Account Number:

Dividend Payable 2-1150

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 0

31 J.Umum 50.400.000,00 50.400.000,00

Account: GENERAL LEDGER Account Number:

Other Current Liabilities 2-1160

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 0

Account: GENERAL LEDGER Account Number:

Bank BNI Loan 2-2100

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 301.909.435,04

Page 7: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Common Stock 3-1000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 700.000.000,00

Account: GENERAL LEDGER Account Number:

Retained Earnings 3-1001

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 769.500.000,0031 J.Penutup 143.944.685,53 913.444.685,53

Account: GENERAL LEDGER Account Number:

Current Earnings 3-1002

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

Account: GENERAL LEDGER Account Number:

Dividend 3-1003

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

31 J. Umum 56.000.000,00 56.000.000,0031 J.Penutup 56.000.000,00 -

Account: GENERAL LEDGER Account Number:

Income Summary 3-1004

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 0

31 J.Penutup 2.277.909.528,52 2.277.909.528,52 0

Page 8: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Sales 4-1000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 975.700.000,00

31 J.Penerimaan Kas 518.395.000,00 1.494.095.000,00

J.Penjualan 754.000.000,00 2.248.095.000,00J.Penutup 2.248.095.000,00 -

Account: GENERAL LEDGER Account Number:

Sales Discounts 4-1001

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 9.757.000,00

31 J.Penerimaan Kas 3.520.000,00 13.277.000,00J.Penutup 13.277.000,00 -

Account: GENERAL LEDGER Account Number:

Sales Returns 4-1002

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 29.271.000,00

31 J.Umum 61.000.000,00 90.271.000,00J.Penutup 90.271.000,00 -

Account: GENERAL LEDGER Account Number:

Cost Of Sales 5-1000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 582.990.000,00

31 J.Penerimaan Kas 426.000.000,00 1.008.990.000,00

J.Penjualan 623.428.571,43 1.632.418.571,43

J.Umum 51.000.000,00 1.581.418.571,43J.Penutup 1.581.418.571,43 -

Page 9: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Wages & Salaries Expense 6-1100

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 50.000.000,00

31 J.Pengeluaran Kas 5.000.000,00 55.000.000,00J.Penyesuaian 5.000.000,00 60.000.000,00

J.Penutup 60.000.000,00 -

Account: GENERAL LEDGER Account Number:

Uncollectible Accounts 6-1110

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J. Penyesuaian 27.275.000,00 27.275.000,00

J. Penutup 27.275.000,00 -

Account:GENERAL LEDGER

Account Number:Depreciation Expense -

Vehicle 6-1120

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penerimaan Kas 16.534.423,83 16.534.423,83J.Penutup 16.534.423,83 -

Account:GENERAL LEDGER

Account Number:Promotion & Advertising

Expense 6-1130

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 1.600.000,00 1.600.000,00

J.Penutup 1.600.000,00 -

Account: GENERAL LEDGER Account Number:

Insurance Expense 6-1140

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 15.600.000,00 15.600.000,00

J.Penutup 15.600.000,00 -

Page 10: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Store Supplies Expense 6-1150

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 2.950.000,00 2.950.000,00

J.Penutup 2.950.000,00 -

Account: GENERAL LEDGER Account Number:

Other Sales Expense 6-1160

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

Account: GENERAL LEDGER Account Number:

Wages & Salaries Expense 6-2100

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 100.000.000,00

31 J. Pengeluaran Kas 10.000.000,00 110.000.000,00J.Penyesuaian 10.000.000,00 120.000.000,00

J.Penutup 120.000.000,00 -

Account:GENERAL LEDGER

Account Number:Electricity, Water & Telp

Expense 6-2110

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 12.700.000,00

31 J.Pengeluaran Kas 3.600.000,00 16.300.000,00J.Penyesuaian 1.270.000,00 17.570.000,00

J.Penutup 17.570.000,00 -

Account:GENERAL LEDGER

Account Number:Repairs & Maintenace

Expense 6-2120

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 6.850.000,00

31 J.Pengeluaran Kas 2.500.000,00 9.350.000,00J.Penutup 9.350.000,00 -

Page 11: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account: GENERAL LEDGER Account Number:

Entertainment Expense 6-2130

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 1.600.000,00J.Penutup 1.600.000,00 -

Account: GENERAL LEDGER Account Number:

Income Tax Expense 6-2140

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 30.206.625,00 30.206.625,00

J.Penutup 30.206.625,00 -

Account: GENERAL LEDGER Account Number:

Office Supplies Expense 6-2150

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 880.000,00 880.000,00

J.Penutup 880.000,00 -

Account:GENERAL LEDGER

Account Number:Depreciation Expense -

Equipment 6-2160

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 13.233.024,69 13.233.024,69

J.Penutup 13.233.024,69 -

Account:GENERAL LEDGER

Account Number:Depreciation Expense -

Building 6-2170

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

31 J.Penyesuaian 10.500.000,00 10.500.000,00

J.Penutup 10.500.000,00 -

Page 12: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account:GENERAL LEDGER

Account Number:Other General &

Administrative Expense 6-2180

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

Account: GENERAL LEDGER Account Number:

Interest Revenue 8-1000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance - 10.900.000,0031 J.Penyesuaian 4.500.000,00 15.400.000,00

J.Penutup 15.400.000,00 -

Account: GENERAL LEDGER Account Number:

Dividend Revenue 8-2000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance -

Account: GENERAL LEDGER Account Number:

Late Fees Collected 8-3000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 12.045.000,00

31 J. Penutup 12.045.000,00 -

Account:GENERAL LEDGER

Account Number:Gain on Sales of Marketable

Securties 8-4000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

31 J.Penerimaan Kas 1.972.800,00 1.972.800,00J. Penutup 1.972.800,00 -

Page 13: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account:GENERAL LEDGER

Account Number:Gain on Disposal of Fixed

Assets 8-5000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

31 J.Penerimaan Kas 396.728,52 396.728,52J. Penutup 396.728,52 -

Account: GENERAL LEDGER Account Number:

Other Income 8-6000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

Account: GENERAL LEDGER Account Number:

Bank Charges 9-1000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 55.000,0031 J.Penyesuaian 215.000,00 270.000,00

J.Penutup 270.000,00 -

Account: GENERAL LEDGER Account Number:

Interest Expense 9-2000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance 65.429.198,0431 J.Penutup 65.429.198,04 -

Account:GENERAL LEDGER

Account Number:Loss on Sales of Marketable

Securities 9-3000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

Page 14: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

Account:GENERAL LEDGER

Account Number:Loss on Disposal of Fixed

Assets 9-4000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

Account: GENERAL LEDGER Account Number:

Other Expense 9-5000

Date Description Ref. Debet CreditBalance

Debet Credit

Dec 1 Opening Balance

Page 15: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADING

RECEIVABLE LEDGER

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

PT. Indoraya Computer 001

DATE DESC REF DEBET CREDITBALANCE

DEBET CREDIT

Dec 1 Saldo Awal 176.000.000,00

4 Pelunasan 176.000.000,00 -

14 Penjualan 276.100.000,00 276.100.000,00

15 Retur Panjualan 67.100.000,00 209.000.000,00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

PT. Techno Computer 002

DATE DESC REF DEBET CREDITBALANCE

DEBET CREDIT

Dec 1 Saldo Awal 196.000.000,00

3 Penjualan 272.250.000,00 468.250.000,00

10 Pelunasan 196.000.000,00 272.250.000,00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Mentari Notebook 003

DATE DESC REF DEBET CREDITBALANCE

DEBET CREDIT

Dec 1 Saldo Awal -

27 Penjualan 281.050.000,00 281.050.000,00

PT. FADHALI INDO TRADINGDAFTAR SALDO PIUTANG DAGANG

Per 31 Desember 2012

No Nama Customer Nomor Faktur Tanggal Faktur Termin Saldo

1 PT. Indoraya Computer F/FD-035 14-Des-12 2/10, n/30 209.000.000,00

2 PT. Techno Computer F/FD-034 03-Des-12 2/10, n/30 272.250.000,00

3 Mentari Notebook F/FD-037 27-Des-12 2/10, n/30 281.050.000,00

-

JUMLAH 762.300.000,00

Page 16: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADING

PAYABLE LEDGER

SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.

PT. Global Notebook Indonesia 001

DATE DESC REF DEBET CREDITBALANCE

DEBET CREDIT

Dec 1 Saldo Awal 350.500.000,00

7 Pembelian: GN-769 394.350.000,00 744.850.000,00

9 Retur: GN-769 73.700.000,00 671.150.000,00

13 Pelunasan 350.500.000,00 320.650.000,00

25 Pembelian: GN-795 534.600.000,00 855.250.000,00

PT. FADHALI INDO TRADINGDAFTAR SALDO HUTANG DAGANG

Per 31 Desember 2012

No Nama Customer Nomor Faktur Tanggal Faktur Termin Saldo

1 PT. Global Notebook Indonesia GN - 769 07-Des-12 5/10,N/30 320.650.000,00

GN - 795 25-Des-12 5/10,N/30 534.600.000,00

JUMLAH 855.250.000,00

Page 17: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

PT. FADHALI INDO TRADINGDAFTAR SALDO

Per 31 Desember 2012

NO. ACCOUNT DEBET CREDIT

11100 Petty Cash 5.000.000,00

11110 Cash In Bank 811.800.082,43

11120 Marketable Securities 45.202.500,00

11130 Accounts Receivable 762.300.000,00

11140 Allowance for Uncollectible Accounts 10.840.000,00

11150 Employee Receivable 2.100.000,00

11160 Other Receivable -

11170 Merchandise Inventory 835.571.428,57

11180 Office Supplies 2.580.000,00

11190 Store Supplies 5.900.000,00

11200 VAT In 89.250.000,00

11210 Prepaid Income Tax 35.200.000,00

11220 Prepaid Insurance 31.200.000,00

11230 Prepaid Advertising 3.000.000,00

12110 Land 165.000.000,00

12120 Building 210.000.000,00

12130 Accumulated Depreciation - Building 105.000.000,00

12140 Vehicles 142.000.000,00

12150 Accumulated Depreciation - Vehicles -

12160 Equipment 220.000.000,00

12170 Accumulated Depreciation - Equipment 188.240.740,74

21100 Accounts Payable 855.250.000,00

21110 Wages & Salaries Payable -

21120 Electricity, Telephone & Water Payable -

21130 VAT Out 121.139.500,00

21140 Income Tax Payable 5.650.000,00

21150 Dividend Payable 50.400.000,00

21160 Other Current Liabilities -

22100 Bank BNI Loan 301.909.435,04

31000 Common Stock 700.000.000,00

Page 18: PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account

Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

31001 Retained Earnings 769.500.000,00

31002 Current Earnings -

31003 Dividend 56.000.000,00

31004 Income Summary

41000 Sales 2.248.095.000,00

41001 Sales Discount 13.277.000,00

41002 Sales Returns 90.271.000,00

51000 Cost of Sales 1.581.418.571,43

61100 Wages & Salaries Expense 55.000.000,00

61110 Uncollectible Accounts -

61120 Depreciation Expense - Vehicle 16.534.423,83

61130 Promotion & Advertising Expense -

61140 Insurance Expense -

61150 Store Supplies Expense -

61160 Other Sales Expense -

62100 Wages & Salaries Expense 110.000.000,00

62110 Electricity, Telephone & Water Expense 16.300.000,00

62120 Repairs & Maintenance Expense 9.350.000,00

62130 Entertainment Expense 1.600.000,00

62140 Income Tax Expense -

62150 Office Supplies Expense -

62160 Depreciation Expense - Equipment -

62170 Depreciation Expense - Building -

62180 Other General & Administrative Expense -

81000 Interest Revenue 10.900.000,00

82000 Dividend Revenue -

83000 Late Fees Collected 12.045.000,00

84000 Gain on Sales of Marketable Securities 1.972.800,00

85000 Gain on Disposal of Fixed Assets 396.728,52

86000 Other Income -

91000 Bank Charges 55.000,00

92000 Interest Expense 65.429.198,04

93000 Loss on Sales of Marketable Securities -

94000 Loss on Disposal of Fixed Assets -

95000 Other Expense -

Total 5.381.339.204,30 5.381.339.204,30