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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
31
Jurnal Penerimaan Kas 1.088.537.750,00 1.545.325.700,00
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
Dec
1 Opening Balance 1.000.000,00
Account: GENERAL LEDGER Account Number:
Piutang dagang 11300 Date Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 733.975.000,00
31
Jurnal Penjualan 929.850.000,00 1.663.825.000,00
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 15.000.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Persediaan Barang Dagangan 11500
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 1.055.160.840,00
31
Jurnal Pembelian 844.248.255,00 1.899.409.095,00
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 13.000.000,00
Account: GENERAL LEDGER Account Number:
Asuransi dibayar dimuka 11700
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 25.000.000,00
Account: GENERAL LEDGER Account Number:
Pajak Dibayar Dimuka 11800
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 38.000.000,00
31
Jurnal Pengeluaran Kas 13.450.000,00 51.450.000,00
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
31
Jurnal Pengeluaran Kas 15.000.000,00 15.000.000,00
Account: GENERAL LEDGER Account Number:
Sewa Dibayar Dimuka 11910
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
PPN Masukan 11920
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance
31
Jurnal Pembelian 84.424.825,50 84.424.825,50
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Investasi Saham 12100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 550.000.000,00
Account: GENERAL LEDGER Account Number:
Tanah 13100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 800.000.000,00
Account: GENERAL LEDGER Account Number:
Bangunan 13200
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 650.000.000,00
Account: GENERAL LEDGER Account Number:
Akum. Penyu. Bangunan 13210
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 175.000.000,00
Account: GENERAL LEDGER Account Number:
Kendaraan 13300
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 232.000.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Akum. Penyu. Kendaraan 13310
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 89.687.500,00
Account: GENERAL LEDGER Account Number:
Peralatan 13400
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 54.600.000,00
31
Jurnal Penerimaan Kas 15.000.000,00 39.600.000,00
Account: GENERAL LEDGER Account Number:
Akum. Penyu. Peralatan 13410
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 25.120.833,00
31
Jurnal Penerimaan Kas 9.208.334,00 15.912.499,00
Account: GENERAL LEDGER Account Number:
Hutang Kartu Kredit 21100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 4.200.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Hutang Dagang 21200
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 661.300.000,00
31
Jurnal Pembelian 930.673.080,50 1.591.973.080,50
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 26.300.000,00
31
Jurnal Pengeluaran Kas 26.300.000,00 -
Account: GENERAL LEDGER Account Number:
Hutang PPh 21400
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance
31
Jurnal Pengeluaran Kas 1.752.708,00 1.752.708,00
Account: GENERAL LEDGER Account Number:
PPN Keluaran 21500
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 0
31
Jurnal Penjualan 84.350.000,00 84.350.000,00
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 9.865.000,00
31
Jurnal Pengeluaran Kas 9.865.000,00 -
Account: GENERAL LEDGER Account Number:
Hutang BBN dan STNK 21700
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 0
31
Jurnal Penerimaan Kas 6.225.000,00 6.225.000,00
Jurnal Pengeluaran Kas 6.225.000,00 -
Account: GENERAL LEDGER Account Number:
Hutang Asuransi 21800
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance
Account: GENERAL LEDGER Account Number:
Hutang Iuran Pensiun 21900
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance
31
Jurnal Pengeluaran Kas 341.250,00 341.250,00
Account: GENERAL LEDGER Account Number:
Hutang Bank Mandiri 22100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 600.000.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Modal Saham 31100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 1.500.000.000,00
Account: GENERAL LEDGER Account Number:
Dividend 31200
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
Saldo Laba Periode Lalu 31300
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 1.384.897.595,00
Account: GENERAL LEDGER Account Number:
Saldo Laba Periode Berjalan 31400
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
Penjualan Subdealer 41100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 1.000.345.850,00
31
Jurnal Penjualan 843.500.000,00 1.843.845.850,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Penjualan Langsung 41200
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 778.985.750,00
31
Jurnal Penerimaan Kas 55.750.000,00 834.735.750,00
Account: GENERAL LEDGER Account Number:
Retur Penjualan 42000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance
31
Jurnal Umum 56.750.000,00 56.750.000,00
Account: GENERAL LEDGER Account Number:
Potongan Penjualan 43000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 45.000.000,00
31
Jurnal Penerimaan Kas 6.644.000,00 51.644.000,00
Account: GENERAL LEDGER Account Number:
Harga Pokok Penjualan 51000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 987.900.670,00
31
Jurnal Penjualan 783.902.100,00 1.771.802.770,00
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
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 13.033.901,00
31
Jurnal Pembelian 2.000.000,00 15.033.901,00
Account: GENERAL LEDGER Account Number:
Potongan Pembelian 51300
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance - Rp 72.200.000,00
Account: GENERAL LEDGER Account Number:
Beban Gaji Bagian Penjualan 61100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 190.000.000,00
31
Jurnal Pengeluaran Kas 19.750.000,00 209.750.000,00
Account: GENERAL LEDGER Account Number:
Beban Komisi Penjualan 61200
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
Beban Promosi, Even dan Gathering 61300
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 230.000.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Beban BBN dan STNK 61400
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 32.000.000,00
Account: GENERAL LEDGER Account Number:
Beban Asuransi 61500
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 35.000.000,00
Account: GENERAL LEDGER Account Number:
Beban Pemeliharaan 61600
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
Beban Pulsa Handphone 61700
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
Beban Sewa 61800
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Beban Penjualan Lain-Lain 61900
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 12.000.000,00
Account: GENERAL LEDGER Account Number:
Beban Gaji Bag. Adm Umum 62100
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 64.000.000,00
31
Jurnal Pengeluaran Kas 5.350.000,00 69.350.000,00
Account: GENERAL LEDGER Account Number:
Beban Telepon &Listrik 62200
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 40.200.000,00
Account: GENERAL LEDGER Account Number:
Beban Perlengkapan Kantor 62300
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 13.300.000,00
Account: GENERAL LEDGER Account Number:
Beban Kerugian Piutang 62400
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 24.000.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Beban Penyusutan Bangunan 62500
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 27.500.000,00
Account: GENERAL LEDGER Account Number:
Beban Penyusutan Kendaraan 62600
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 18.333.333,00
Account: GENERAL LEDGER Account Number:
Beban Penyusutan Peralatan 62700
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 5.170.834,00
31
Jurnal Penerimaan Kas 135.417,00 5.306.251,00
Account: GENERAL LEDGER Account Number:
Beban Jasa Profesional 62800
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
31
Jurnal Pengeluaran Kas 25.000.000,00 25.000.000,00
Account: GENERAL LEDGER Account Number:
Beban Adm Lain - Lain 62900
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 1.000.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Pendapatan Bunga 81000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance - Rp 50.660.000,00
Account: GENERAL LEDGER Account Number:
Pendapatan Dividen 82000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
31
Jurnal Penerimaan Kas 12.500.000,00 12.500.000,00
Account: GENERAL LEDGER Account Number:
Pendapatan Angkut Penjualan 83000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
31
Jurnal Penjualan 2.000.000,00 2.000.000,00
Account: GENERAL LEDGER Account Number:
Laba (Rugi) Penjualan Inv Saham 84000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Account: GENERAL LEDGER Account Number:
Pendapatan Denda 85000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
31
Jurnal Penerimaan Kas 2.356.750,00 2.356.750,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Pendapatan Kelebihan BBN & STNK 86000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance - Rp 5.600.000,00
31
Jurnal Penerimaan Kas 650.000,00 6.250.000,00
Account: GENERAL LEDGER Account Number:
Laba (Rugi) Penj. Aset Tetap 87000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
31
Jurnal Penerimaan Kas 1.843.751,00 1.843.751,00
Account: GENERAL LEDGER Account Number:
Beban Bunga 91000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 41.000.000,00
Account: GENERAL LEDGER Account Number:
Beban Administrasi Bank 92000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 6.600.000,00
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Account: GENERAL LEDGER Account Number:
Beban Denda 93000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance 3.600.000,00
31
Jurnal Pengeluaran Kas 2.897.500,00 6.497.500,00
Account: GENERAL LEDGER Account Number:
Beban Pajak 94000
Date
Description Ref. Debet Credit Balance
Debet Credit
Dec
1 Opening Balance -
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
PT STAPI MOTOR
DAFTAR SALDO
Per tanggal 30 Desember 2013
NO.AKUN NAMA AKUN
SALDO
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 15.912.499,00
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 1.843.751,00
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
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Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014
Kunci Jawaban Buku Besar_LKS Akuntansi Kota Tangerang Tahun 2014