Kunci Jawab Soal A 2016

PT.
JUARA SEJATI
PURCHASES JOURNAL
December 2015
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventory Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-IM-07/12 PT. INDOMAKMUR 120,500,000 12,050,000 132,550,000 1
2 21 F-JT-21/12 PT. JAYATEKNO 169,500,000 16,950,000 186,450,000 2
3 30 F-SH-30/12 PT. SEHATI 125,300,000 12,530,000 137,830,000 3
4 4
5 5
6 TOTAL 415,300,000 41,530,000 456,830,000 6
Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 415,300,000 2-110 456,830,000
Posted by : ............ .....................
1-191 41,530,000
Total 456,830,000 Total 456,830,000

PT. JUARA SEJATI
SALES JOURNAL
December 2015
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 8 F-JS-12-01 ELEC SOLUTION 207,306,000 139,600,000 188,460,000 18,846,000 139,600,000 1
2 18 F-JS-12-02 BEST DENKI 162,459,000 109,400,000 147,690,000 14,769,000 109,400,000 2
3 28 F-JS-12-03 AGYS 167,508,000 112,800,000 152,280,000 15,228,000 112,800,000 3
4 4
5 5
6 TOTAL 537,273,000 361,800,000 488,430,000 48,843,000 361,800,000 6

DEBIT CREDIT
1-130 537,273,000 4-110 488,430,000
Posted by : ............ .....................
5-110 361,800,000 2-131 48,843,000
1-150 361,800,000
TOTAL 899,073,000 TOTAL 899,073,000

PT. JUARA SEJATI
CASH RECEIPTS JOURNAL
December 2015
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 4 BKM-12-01 BEST DENKI 39,285,000 4-120 1,215,000 40,500,000 1
2 9 BKM-12-02 AGYS 38,800,000 38,800,000 2
3 23 BKM-12-03 ELEC SOLUTION 45,750,000 45,750,000 3
4 4
5 5
6 TOTAL 123,835,000 1,215,000 125,050,000 6

DEBIT CREDIT
1-110 123,835,000 1-130 125,050,000
Posted by : ............ .....................
4-120 1,215,000
TOTAL 125,050,000 TOTAL 125,050,000

PT. JUARA SEJATI
CASH PAYMENTS JOURNAL
December 2015
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12-01 Bayar accrued expesenses 2-120 32,575,000 32,575,000 1
2 1 BKK 12-02 Sewa alat 1 tahun 1-180 36,000,000 36,000,000 2
3 4 BKK 12-03 Pembelian Kendaraan 1-340 450,000,000 450,000,000 3
4 4 BKK 12-04 PT. JAYATEKNO 39,500,000 39,500,000 4
5 11 BKK 12-05 PT. SEHATI 51,000,000 51,000,000 5
6 18 BKK 12-06 Pelunasan Pajak SPT Masa 2-130 31,450,000 35,765,000 6
7 2-132 2,765,000 7
8 2-134 1,550,000 8
9 28 BKK 12-07 Angsuran pinjaman 2-210 14,575,000 18,425,000 9

10 9-110 3,850,000 10
11 11
12 12
13 TOTAL 90,500,000 572,765,000 663,265,000 13
Date Signature
Prepared by : ............ .....................
Posted by : ............ .....................

DEBIT CREDIT
1-180 36,000,000 1-110 663,265,000
Posted by : ............ .....................
1-340 450,000,000
2-110 90,500,000
2-120 32,575,000
2-130 31,450,000
2-132 2,765,000
2-134 1,550,000
2-210 14,575,000
9-110 3,850,000
TOTAL 663,265,000 TOTAL 663,265,000

PT. JUARA SEJATI
PETTY CASH JOURNAL
December 2015
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash
1 DEC 3 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 1,865,000 1,865,000 1
2 18 VKK 12-02 Listrik, Air, dan Telp Nov 2015 Accrued Expenses 2-120 3,212,000 3,212,000 2
3 22 VKK 12-03 Konsumsi Rapat Akhir Tahun Others Operating Expense 6-200 421,000 421,000 3
4 26 VKK 12-04 Kebersihan dan Keamanan Des Others Operating Expense 6-200 437,500 437,500 4
5 29 VKK 12-05 Pemliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 1,854,500 1,854,500 5
6 30 VKK 12-06 Pemasangan iklan Advertising Expenses 6-190 2,013,450 2,013,450 6
7 7
8 TOTAL 9,803,450 9,803,450 8

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ ................... 2-120 3,212,000 1-120 9,803,450
6-190 2,013,450
6-200 4,578,000
TOTAL 9,803,450 TOTAL 9,803,450

PT. JUARA SEJATI
GENERAL JOURNAL
December 2015
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 23 NK-12-1 Accounts Payable 19,690,000 1
2 VAT (Value Added Tax) In 1,790,000 2
3 Merchandise Inventory 17,900,000 3
4 (Retur pembelian ke PT. JAYATEKNO) 4
5 5
6 29 NK-12/01 VAT (Value Added Tax) Out 1,471,500 6
7 Sales Return and Allowance 14,715,000 7
8 Accounts Receivable 16,186,500 8
9 (Retur penjualan dari AGYS) 9
10 10
11 Merchandise Inventory 10,900,000 11
12 Cost of Merchandise Sold 10,900,000 12
13 (Retur penjualan dari AGYS) 13
14 14
15 30 BM-12/01 Petty Cash 9,000 15
16 Other Operating Expenses 9,000 16
17 (Koreksi kesalahan) 17
18 18
19 19
20 TOTAL 46,785,500 46,785,500 20
RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
1-120 9,000 1-130 16,186,500 Posted by : ............ .....................
1-150 10,900,000 1-150 17,900,000
2-110 19,690,000 1-191 1,790,000
2-131 1,471,500 5-110 10,900,000
4-130 14,715,000 6-200 9,000
TOTAL 46,785,500 TOTAL 46,785,500

PT. JUARA SEJATI
INVENTORY CARD
December 2015
(in Rp.)
No : PS3
Product : PS3 Slim 320GB
Location : Store Basement
Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 45 3,000,000 135,000,000 1
2 7 20 3,100,000 62,000,000 45 3,000,000 135,000,000 2
3 20 3,100,000 62,000,000 3
4 8 25 3,000,000 75,000,000 20 3,000,000 60,000,000 4
5 20 3,100,000 62,000,000 5
6 18 20 3,000,000 60,000,000 20 3,100,000 62,000,000 6
7 21 27 3,100,000 83,700,000 47 3,100,000 145,700,000 7
8 23 (2) 3,100,000 (6,200,000) 45 3,100,000 139,500,000 8
9 28 15 3,100,000 46,500,000 30 3,100,000 93,000,000 9
10 29 (1) 3,100,000 (3,100,000) 31 3,100,000 96,100,000 10
11 30 14 3,100,000 43,400,000 45 3,100,000 139,500,000 11
12 TOTAL 59 182,900,000 59 178,400,000 12
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
INVENTORY CARD
December 2015
(in Rp.)
No : PS4
Product : PS4 Machine Console
Location : Store Basement
Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 30 3,800,000 114,000,000 1
2 7 15 3,900,000 58,500,000 30 3,800,000 114,000,000 2
3 15 3,900,000 58,500,000 3
4 8 17 3,800,000 64,600,000 13 3,800,000 49,400,000 4
5 15 3,900,000 58,500,000 5
6 18 13 3,800,000 49,400,000 15 3,900,000 58,500,000 6
7 21 22 3,900,000 85,800,000 37 3,900,000 144,300,000 7
8 23 (3) 3,900,000 (11,700,000) 34 3,900,000 132,600,000 8
9 28 17 3,900,000 66,300,000 17 3,900,000 66,300,000 9
10 29 (2) 3,900,000 (7,800,000) 19 3,900,000 74,100,000 10
11 30 21 3,900,000 81,900,000 40 3,900,000 156,000,000 11
12 TOTAL 55 214,500,000 45 172,500,000 12
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2015
(in Rp.)
Customer : BEST DENKI Code : CUST-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 40,500,000 1
2 31 SJ 1 162,459,000 202,959,000 2
3 31 CRJ 1 40,500,000 162,459,000 3
4 4
5 5
Customer : ELEC SOLUTION Code : CUST-02

POST. BALANCE
REF. DEBIT CREDIT
1 Dec 1 Balance 45,750,000 1
2 31 SJ 1 207,306,000 253,056,000 2
3 31 CRJ 1 45,750,000 207,306,000 3
4 4
5 5
Customer : AGYS Code : CUST-03

POST. BALANCE
REF. DEBIT CREDIT
1 Dec 1 Balance 38,800,000 1
2 31 SJ 1 167,508,000 206,308,000 2
3 31 CRJ 1 38,800,000 167,508,000 3
4 31 GJ 1 16,186,500 151,321,500 4
5 5
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2015
(in Rp.)
Supplier : PT. JAYATEKNO Code : SUP-01

POST. BALANCE
REF. DEBIT CREDIT
1 Dec 1 Balance 39,500,000 1
2 31 PJ 1 186,450,000 225,950,000 2
3 31 CPJ 1 39,500,000 186,450,000 3
4 31 GJ 1 19,690,000 166,760,000 4
5 5
Supplier : PT. INDOMAKMUR Code : SUP-02

POST. BALANCE
REF. DEBIT CREDIT
1 Dec 1 Balance 47,600,000 1
2 31 PJ 1 132,550,000 180,150,000 2
3 3
4 4
5 5
Supplier : PT. SEHATI Code : SUP-03

POST. BALANCE
REF. DEBIT CREDIT
1 Dec 1 Balance 51,000,000 1
2 31 PJ 1 137,830,000 188,830,000 2
3 31 CPJ 1 51,000,000 137,830,000 3
4 4
5 5
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
GENERAL LEDGER
December 2015
(in Rp.)
Account : Cash in Bank Acct. No. : 1-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 732,750,000
31 CRJ 1 123,835,000 856,585,000
31 CPJ 1 663,265,000 193,320,000
Account : Petty Cash Acct. No. : 1-120

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 9,803,450 15,646,550
31 GJ 1 9,000 15,655,550
Account : Accounts Receivable Acct. No. : 1-130

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 537,273,000 662,323,000
31 CRJ 1 125,050,000 537,273,000
31 GJ 1 16,186,500 521,086,500
Account : Allowance of Doubtful Debt Acct. No. : 1-140

POST. Balance
REF. DEBIT CREDIT
Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 415,300,000 664,300,000
31 SJ 1 361,800,000 302,500,000
31 GJ 1 17,900,000 284,600,000
31 GJ 1 10,900,000 295,500,000
Account : Office Supplies Acct. No. : 1-160

POST. Balance
REF. DEBIT CREDIT
Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
REF. DEBIT CREDIT
Account : Prepaid Rent Acct. No. : 1-180

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ1 36,000,000.00 36,000,000
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 41,530,000 41,530,000
31 GJ 1 1,790,000 39,740,000
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
REF. DEBIT CREDIT
-
Account : Land Acct. No. : 1-310

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 2,400,000,000
Account : Buildings Acct. No. : 1-320

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,260,000,000
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

POST. Balance
REF. DEBIT CREDIT
Account : Equipment Acct. No. : 1-330
POST. Balance
REF. DEBIT CREDIT
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
REF. DEBIT CREDIT
Account : Automobile Acct. No. : 1-340

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ 450,000,000 450,000,000
Account : Acc. Depreciaton – Automobile Acct. No. : 1-341

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Accounts Payable Acct. No. : 2-110

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 456,830,000 594,930,000
31 CPJ 1 90,500,000 504,430,000
31 GJ 1 19,690,000 484,740,000
Account : Accrued Expense Acct. No. : 2-120

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 32,575,000 3,212,000
31 PCJ 1 3,212,000 -
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 31,450,000 -
Account : VAT (Value Added Tax) Out Acct. No. : 2-131
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 48,843,000 48,843,000
31 GJ 1 1,471,500 47,371,500
Account : Income Tax Article 21 Payable Acct. No. : 2-132

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 2,765,000 -
Account : Income Tax Article 23 Payable Acct. No. : 2-133

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 1,550,000 -
Account : BCA Bank, Loan Acct. No. : 2-210

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 14,575,000 535,425,000
Account : Stock Capital Acct. No. : 3-110

POST. Balance
REF. DEBIT CREDIT
Account : Retained Earnings Acct. No. : 3-130

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 2,727,244,000
Account : Sales Acct. No. : 4-110
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,965,665,000
31 SJ 1 488,430,000 2,454,095,000
Account : Sales Discount Acct. No. : 4-120

POST. Balance
REF. DEBIT CREDIT
31 CRJ 1 1,215,000 42,675,000
Account : Sales Return and Allowance Acct. No. : 4-130

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 14,715,000 14,715,000
Account : Cost of Merchandise Sold Acct. No. : 5-110

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 361,800,000 1,307,121,000
31 GJ 1 10,900,000 1,296,221,000
Account : Utilities Expense Acct. No. : 6-110

POST. Balance
REF. DEBIT CREDIT
Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
REF. DEBIT CREDIT
Account : Doubtful Debts Expense Acct. No. : 6-131

POST. Balance
REF. DEBIT CREDIT
Account : Spoilage Expense Acct. No. : 6-140

POST. Balance
REF. DEBIT CREDIT
Account : Depreciation Expense Acct. No. : 6-151
POST. Balance
REF. DEBIT CREDIT
Account : Insurance Expense Acct. No. : 6-160

POST. Balance
REF. DEBIT CREDIT
Account : Rent Expense Acct. No. : 6-170

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Wages and Salaries Acct. No. : 6-180

POST. Balance
REF. DEBIT CREDIT
Account : Advertising Expense Acct. No. : 6-190

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 2,013,450 34,918,450
Account : Others Operating Expense Acct. No. : 6-200

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 4,578,000 30,013,000
31 GJ 1 9,000 30,004,000
Account : Interest Income Acct. No. : 8-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance - 22,155,000
Account : Freights Collected Acct. No. : 8-140

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance - 5,965,000
Account : Late Fees Collected Acct. No. : 8-150
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance - 7,866,000
Account : Interest Expenses Acct. No. : 9-110

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 3,850,000 18,638,000
Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Expense Acct. No. : 9-145

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Late Fees Expenses Acct. No. : 9-150

POST. Balance
REF. DEBIT CREDIT
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2015
NO CUSTOMER DOC. NO. DATE TERMS BALANCE
1 CUST-01 BEST DENKI 162,459,000 1
2 CUST-02 ELEC SOLUTION 207,306,000 2
3 CUST-03 AGYS 151,321,500 3
4 4
5 Total – Subsidiary Ledger 521,086,500 5
6 Balance – General Ledger 521,086,500 6
7 Difference - 7
Date Signature
Prepared by : ............ .....................
PT. JUARA SEJATI

ACCOUNTS PAYABLE SCHEDULE
December, 31 2015
NO SUPPLIER DOC. NO. DATE TERMS BALANCE
1 SUP-01 PT. JAYATEKNO 166,760,000 1
2 SUP-02 PT. INDOMAKMUR 180,150,000 2
3 SUP-03 PT. SEHATI 137,830,000 3
4 4
7 Difference - 7
Date Signature
Prepared by : ............ .....................
PT. JUARA SEJATI

MERCHANDISE INVENTORY SCHEDULE
December, 31 2015
CODE PRODUCT QUANTITY COST/UNIT BALANCE
1 PS3 PlayStation 3 Slim 45 3,100,000 139,500,000 1
2 PS4 PlayStation 4 40 3,900,000 156,000,000 2
3 3
4 4
7 Difference - 7
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
UNADJUSTED TRIAL BALANCE
DESEMBER, 31 2015
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 193,320,000 1
2 1-120 Petty Cash 15,655,550 2
3 1-130 Accounts Receivable 521,086,500 3
4 1-140 Allowance of Doubtful Debt 26,575,000 4
5 1-150 Merchandise Inventory 295,500,000 5
6 1-160 Office Supplies 28,300,000 6
7 1-170 Prepaid Insurance 48,750,000 7
8 1-180 Prepaid Rent 36,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 39,740,000 10
11 1-192 Prepaid Income Tax Article 25 13,950,000 11
12 1-310 Land 2,400,000,000 12
13 1-320 Buildings 1,260,000,000 13
14 1-321 Acc. Depreciation – Buildings 435,750,000 14
15 1-330 Equipment 829,920,000 15
16 1-331 Acc. Depreciaton – Equipment 510,055,000 16
17 1-340 Automobile 450,000,000 17
18 1-341 Acc. Depreciaton – Automobile - 18
19 2-110 Accounts Payable 484,740,000 19
20 2-120 Accrued Expense - 20
21 2-130 VAT (Value Added Tax) Payable - 21
22 2-131 VAT (Value Added Tax) Out 47,371,500 22
23 2-132 Income Tax Article 21 Payable - 23
24 2-133 Income Tax Article 23 Payable - 24
25 2-134 Income Tax Article 25/29 Payable - 25
26 2-210 BCA Bank, Loan 535,425,000 26
27 3-110 Stock Capital 900,000,000 27
28 3-130 Retained Earnings 2,727,244,000 28
29 4-110 Sales 2,454,095,000 29
30 4-120 Sales Discount 42,675,000 30
31 4-130 Sales Return and Allowance 14,715,000 31
32 5-110 Cost of Merchandise Sold 1,296,221,000 32
33 6-110 Utilities Expense 25,984,000 33
34 6-120 Office Supplies Expense 9,543,000 34
35 6-131 Doubtful Debts Expense 15,760,000 35
36 6-140 Spoilage Expense 4,575,000 36
37 6-151 Depreciation Expense 152,845,000 37
38 6-160 Insurance Expense 29,250,000 38
39 6-170 Rent Expense - 39
40 6-180 Wages and Salaries 328,350,000 40
41 6-190 Advertising Expense 34,918,450 41
42 6-200 Others Operating Expense 30,004,000 42
43 8-110 Interest Income 22,155,000 43
44 8-140 Freights Collected 5,965,000 44
45 8-150 Late Fees Collected 7,866,000 45
46 9-110 Interest Expenses 18,638,000 46
47 9-120 Bank Service Charges 12,976,000 47
48 9-140 Income Tax Article 4(2) Expense 6,245,000 48
49 9-145 Income Tax Expense - 49
50 9-150 Late Fees Expenses 2,320,000 50
51 TOTAL 8,157,241,500 8,157,241,500 51
PT. JUARA SEJATI
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2015
(in Rp.)
Page: __________
POST.
REF
1 DEC 31 M-21/31 Depreciation Expense 6-151 18,582,500 1
2 Acc. Depreciation – Buildings 1-321 5,250,000 2
3 Acc. Depreciaton – Equipment 1-331 8,645,000 3
4 Acc. Depreciation - Automobile 1-341 4,687,500 4
5 (Pencatatan depresiasi Des. gedung dan peralatan ) 5
6 6
7 Utilities Expense 6-110 3,115,500 7
8 Accrued Expense 2-120 3,115,500 8
9 (Beban air, listrik, dan tel. yang masih harus dibayar) 9
10 10
11 Insurance Expense 6-160 3,250,000 11
12 Prepaid Insurance 1-170 3,250,000 12
13 (Asuransi jatuh tempo) 13
14 14
15 Rent Expense 6-170 3,000,000 15
16 Prepaid Rent 1-180 3,000,000 16
17 (Sewa peralatan jatuh tempo) 17
18 18
19 Office Supplies Expense 6-120 15,855,000 19
20 Office Supplies 1-160 15,855,000 20
21 (Beban perlengkapan kantor ) 21
22 22
23 Doubtful Debts Expense 6-131 24,540,950 23
24 Allowance of Doubtful Debt 1-140 24,540,950 24
25 (Penambahan cadangan piutang tak tertagih) ) 25
26 26
27 VAT (Value Added Tax) Out 2-131 47,371,500 27
28 VAT (Value Added Tax) In 1-191 39,740,000 28
29 VAT (Value Added Tax) Payable 2-130 7,631,500 29
30 (Menutup perkiraan VAT) 30
31 31
32 Prepaid Income Tax Article 25 1-192 1,550,000 32
33 Income Tax Article 25/29 Payable 2-134 1,550,000 33
34 (Uang muka PPh Ps 25 yang harus dibayar) 34
35 35
36 Accounts Receivable 1-130 10,750,000 36
37 Bank Service Charges 9-120 142,500 37
38 Income Tax Article 4(2) Expense 9-140 397,450 38
39 Interest Income 8-110 3,126,500 39
40 Cash in Bank 1-110 8,163,450 40
41 (Pencatatan laporan bank rekonsiliasi) 41
42 42
43 Wages and Salaries 6-180 36,339,800 43
44 Income Tax Article 21 Payable 2-132 2,882,350 44
45 Accrued Expense 2-120 33,457,450 45
46 (Gaji dan upah yang masih harus dibayar) 46
47 47
48 TOTAL 164,895,200 164,895,200 48
1-130 10,750,000 1-110 8,163,450 Posted by : ............ .....................
1-192 1,550,000 1-140 24,540,950
2-131 47,371,500 1-160 15,855,000
6-110 3,115,500 1-170 3,250,000
6-120 15,855,000 1-180 3,000,000
6-131 24,540,950 1-191 39,740,000
6-151 18,582,500 1-321 5,250,000
6-160 3,250,000 1-331 8,645,000
6-170 3,000,000 1-341 4,687,500
6-180 36,339,800 2-120 36,572,950
9-120 142,500 2-130 7,631,500
9-140 397,450 2-132 2,882,350
2-134 1,550,000
8-110 3,126,500
TOTAL 164,895,200 TOTAL 164,895,200

PT. JUARA SEJATI
WORKING SHEET
December, 31 2015
(in Rp.)
TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT of FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 193,320,000 - 8,163,450 185,156,550 185,156,550 1
2 1-120 Petty Cash 15,655,550 - 15,655,550 15,655,550 2
3 1-130 Accounts Receivable 521,086,500 - 10,750,000 531,836,500 531,836,500 3
4 1-140 Allowance of Doubtful Debt - 26,575,000 24,540,950 51,115,950 51,115,950 4
5 1-150 Merchandise Inventory 295,500,000 - 295,500,000 295,500,000 5
6 1-160 Office Supplies 28,300,000 - 15,855,000 12,445,000 12,445,000 6
7 1-170 Prepaid Insurance 48,750,000 - 3,250,000 45,500,000 45,500,000 7
8 1-180 Prepaid Rent 36,000,000 - 3,000,000 33,000,000 33,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - - - - 9
10 1-191 VAT (Value Added Tax) In 39,740,000 - 39,740,000 - - 10
11 1-192 Prepaid Income Tax Article 25 13,950,000 - 1,550,000 15,500,000 15,500,000 11
12 1-310 Land 2,400,000,000 - 2,400,000,000 2,400,000,000 12
13 1-320 Buildings 1,260,000,000 - 1,260,000,000 1,260,000,000 13
14 1-321 Acc. Depreciation – Buildings - 435,750,000 5,250,000 441,000,000 - 441,000,000 14
15 1-330 Equipment 829,920,000 - 829,920,000 829,920,000 15
16 1-331 Acc. Depreciaton – Equipment - 510,055,000 8,645,000 518,700,000 518,700,000 16
17 1-340 Automobile 450,000,000 - 450,000,000 450,000,000 17
18 1-341 Acc. Depreciaton – Automobile - - 4,687,500 4,687,500 4,687,500 18
19 2-110 Accounts Payable - 484,740,000 484,740,000 484,740,000 19
20 2-120 Accrued Expense - - 36,572,950 36,572,950 36,572,950 20
21 2-130 VAT (Value Added Tax) Payable - - 7,631,500 7,631,500 7,631,500 21
22 2-131 VAT (Value Added Tax) Out - 47,371,500 47,371,500 - - 22
23 2-132 Income Tax Article 21 Payable - - 2,882,350 2,882,350 2,882,350 23
24 2-133 Income Tax Article 23 Payable - - - - 24
25 2-134 Income Tax Article 25/29 Payable - - 1,550,000 1,550,000 1,550,000 25
26 2-210 BCA Bank, Loan - 535,425,000 535,425,000 535,425,000 26
27 3-110 Stock Capital - 900,000,000 900,000,000 900,000,000 27
28 3-130 Retained Earnings - 2,727,244,000 2,727,244,000 2,727,244,000 28
29 4-110 Sales - 2,454,095,000 2,454,095,000 2,454,095,000 29
30 4-120 Sales Discount 42,675,000 - 42,675,000 42,675,000 30
31 4-130 Sales Return and Allowance 14,715,000 - 14,715,000 14,715,000 31
32 5-110 Cost of Merchandise Sold 1,296,221,000 - 1,296,221,000 1,296,221,000 32
33 6-110 Utilities Expense 25,984,000 - 3,115,500 29,099,500 29,099,500 33
34 6-120 Office Supplies Expense 9,543,000 - 15,855,000 25,398,000 25,398,000 34
35 6-131 Doubtful Debts Expense 15,760,000 - 24,540,950 40,300,950 40,300,950 35
36 6-140 Spoilage Expense 4,575,000 - 4,575,000 4,575,000 36
37 6-151 Depreciation Expense 152,845,000 - 18,582,500 171,427,500 171,427,500 37
38 6-160 Insurance Expense 29,250,000 - 3,250,000 32,500,000 32,500,000 38
39 6-170 Rent Expense - - 3,000,000 3,000,000 3,000,000 39
40 6-180 Wages and Salaries 328,350,000 - 36,339,800 364,689,800 364,689,800 40
41 6-190 Advertising Expense 34,918,450 - 34,918,450 34,918,450 41
42 6-200 Others Operating Expense 30,004,000 - 30,004,000 30,004,000 42
43 8-110 Interest Income - 22,155,000 3,126,500 25,281,500 25,281,500 43
44 8-140 Freights Collected - 5,965,000 5,965,000 5,965,000 44
45 8-150 Late Fees Collected - 7,866,000 7,866,000 7,866,000 45
46 9-110 Interest Expenses 18,638,000 - 18,638,000 18,638,000 46
47 9-120 Bank Service Charges 12,976,000 - 142,500 13,118,500 13,118,500 47
48 9-140 Income Tax Article 4(2) Expense 6,245,000 - 397,450 6,642,450 6,642,450 48
49 9-145 Income Tax Expense - - - - 49
50 9-150 Late Fees Expenses 2,320,000 - 2,320,000 2,320,000 50
51 51
52 Net Income 362,964,350 362,964,350 52
53 TOTAL 8,157,241,500 8,157,241,500 164,895,200 164,895,200 8,204,756,750 8,204,756,750 2,493,207,500 2,493,207,500 6,074,513,600 6,074,513,600 53
PT. JUARA SEJATI
BANK RECONCILIATION - BANK MEGA
Desember, 31 2015
(in Rp.)
1 1
2 Cash balance per bank statement 185,156,550 2
3 3
4 Cash balance per books 193,320,000 4
5 Add : Interest Income 3,126,500 5
6 Less: Account Receivable 10,750,000 6
7 Bank Service Charges 142,500 7
8 Income Tax Article 4(2) Expense 397,450 8
9 (11,289,950) 9
10 Adjusted cash balance per books 185,156,550 10
11 11
Date Signature
Prepared by : ............ .....................
PT. JUARA SEJATI

RETAINED EARNINGS STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
1 1
2 Retained Earnings, Januari 1, 2015 2,727,244,000 2
3 Net Income, 2015 362,964,350 3
4 Retained Earnings, December 31, 2015 3,090,208,350 4
5 5
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
INCOME STATEMENT
(in Rp.)
1 REVENUES 1
2 Sales 2,454,095,000 2
3 Less : Sales Discount (42,675,000) 3
4 Sales Return & Allowances (14,715,000) 4
5 Net Sales 2,396,705,000 5
6 6
7 Less : Cost of Merchandise Sold (1,296,221,000) 7
8 Gross Profit 1,100,484,000 8
9 OPERATING EXPENSE 9
10 Utilities Expense 29,099,500 10
11 Office Supplies Expense 25,398,000 11
12 Doubtful Debts Expense 40,300,950 12
13 Spoilage Expense 4,575,000 13
14 Depreciation Expense 171,427,500 14
15 Insurance Expense 32,500,000 15
16 Rent Expense 3,000,000 16
17 Wages and Salaries 364,689,800 17
18 Advertising Expense 34,918,450 18
19 Others Operating Expense 30,004,000 19
20 Total Operating Expense (735,913,200) 20
21 Operating Profit 364,570,800 21

22 OTHER REVENUES / GAINS 22
23 Interest Income 25,281,500 23
24 Freight Collected 5,965,000 24
25 Late Fees Collected 7,866,000 25
26 Total Other Revenues/Gains 39,112,500 26

27 27
28 OTHER EXPENSE / LOSSES 28
29 Interest Expenses 18,638,000 29
30 Bank Service Charges 13,118,500 30

31 Income Tax Article 4 (2) Expense 6,642,450 31
32 Income Tax Expense - 32
33 Late Fees Expense 2,320,000 33
34 (40,718,950) 34
35 Net Income 362,964,350 35
36 36
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
STATEMENT OF FINANCIAL POSITION
Per December, 31 2015
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 185,156,550 Accounts Payable 484,740,000 3
4 Petty Cash 15,655,550 Accrued Expense 36,572,950 4
5 Accounts Receivable 531,836,500 VAT (Value Added Tax) Payable 7,631,500 5
6 Allowance of Doubtful Debt (51,115,950) 480,720,550 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 295,500,000 Income Tax Article 21 Payable 2,882,350 7
8 Office Supplies 12,445,000 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 45,500,000 Income Tax Article 25/29 Payable 1,550,000 9
10 Prepaid Rent 33,000,000 10
11 VAT (Value Added Tax) Receivable - 11
12 VAT (Value Added Tax) In - 12
13 Prepaid Income Tax Article 25 15,500,000 13
14 TOTAL CURRENT ASSET 1,083,477,650 TOTAL CURRENT LIABILITIES 533,376,800 14

15 FIXED ASSETS LONG TERM LIABILITY 15
16 Land 2,400,000,000 Mega Bank, Loan 535,425,000 16
17 Buildings 1,260,000,000 TOTAL LIABILITIY 1,068,801,800 17

18 Acc. Depreciation – Buildings (441,000,000) 819,000,000 18
19 Equipment 829,920,000 OWNER'S EQUITY 19
20 Acc. Depreciaton – Equipment (518,700,000) 311,220,000 Retained Earnings 3,090,208,350 20
21 Automobile 450,000,000 21
22 Acc. Depreciaton – Automobile (4,687,500) 445,312,500 22
23 Capital Stock 900,000,000 23
24 TOTAL FIXED ASSETS 3,975,532,500 TOTAL OWNER'S EQUITY 3,990,208,350 24
25 TOTAL ASSET 5,059,010,150 TOTAL LIABILTIES & OWNER'S EQUITY 5,059,010,150 25
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
CASH FLOW STATEMENT
(in Rp.)
1 1
2 CASH FLOW FROM OPERATING ACTIVITIES 2
3 Cash receipts: 3
4 From customers 113,085,000 4
5 Interest Income 2,729,050 5
6 Cash Receipts from Operating Activities 115,814,050 6

7 7
8 Cash payments: 8
9 Prepaid Rent (36,000,000) 9
10 To suppliers (90,500,000) 10
11 Accrued Expenses (35,787,000) 11
12 Income Tax Article 21 Payable (2,765,000) 12
13 VAT (Value Added Tax) Payable (31,450,000) 13
14 Income Tax Article 25/29 Payable (1,550,000) 14
15 Other Operating expense (4,569,000) 15
16 Advertising Expense (2,013,450) 16
17 Interest Expense (3,850,000) 17
18 Bank Service Charges (142,500) 18
19 Cash Payments from Operating Activities (208,626,950) 19
20 Net cash provided by operating activities (92,812,900) 20

21 21
22 CASH FLOW FROM INVESTING ACTIVITIES 22
23 Aquisition of Automobile (450,000,000) 23
24 24
25 CASH FLOW FROM FINANCING ACTIVITIES 25
26 Payment of BCA Loan (14,575,000) 26
27 Net increase/decrease in cash (557,387,900) 27

28 28
29 Cash at November, 30, 2015 29
30 Cash in Bank 732,750,000 30
31 Petty Cash 25,450,000 31
32 Cash at November 30, 2015 758,200,000 32
33 Cash at December 31, 2015 200,812,100 33
34 Cash in Bank 185,156,550 34

35 Petty Cash 15,655,550 35
36 Cash at December 31, 2015 200,812,100 36
37 37
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2015
(in Rp.)
Page: GJ 01
POST.
REF
1 DEC 31 Sales 4-110 2,454,095,000 1
2 Interest Income 8-110 25,281,500 2
3 Freights Collected 8-140 5,965,000 3
4 Late Fees Collected 8-150 7,866,000 4
5 Sales Discount 4-120 42,675,000 5
6 Sales Return and Allowance 4-130 14,715,000 6
7 Income Summary 3-140 2,435,817,500 7
8 (Menutup akun pendapatan) 8
9 9
10 Income Summary 3-140 2,072,853,150 10
11 Cost of Merchandise Sold 5-110 1,296,221,000 11
12 Utilities Expense 6-110 29,099,500 12
13 Office Supplies Expense 6-120 25,398,000 13
14 Doubtful Debts Expense 6-131 40,300,950 14
15 Spoilage Expense 6-140 4,575,000 15
16 Depreciation Expense 6-151 171,427,500 16
17 Insurance Expense 6-160 32,500,000 17
18 Rent Expense 6-170 3,000,000 18
19 Wages and Salaries 6-180 364,689,800 19
20 Advertising Expense 6-190 34,918,450 20
21 Others Operating Expense 6-200 30,004,000 21
22 Interest Expenses 9-110 18,638,000 22
23 Bank Service Charges 9-120 13,118,500 23
24 Income Tax Article 4(2) Expense 9-140 6,642,450 24
25 Late Fees Expenses 9-130 2,320,000 25
26 (Menutup akun beban) 26
27 27
28 Income Summary 3-140 362,964,350 28
29 Retained Earnings 362,964,350 29
30 (Menutup net income 2015) 30
31 31
32 TOTAL 4,929,025,000 4,929,025,000 32
Date Signature
Prepared by : ............ .....................
Posted by : ............ .....................

4-110 2,454,095,000 4-120 42,675,000 Posted by : ............ .....................
8-110 25,281,500 4-130 14,715,000
8-140 5,965,000 3-140 2,435,817,500
8-150 7,866,000 5-110 1,296,221,000
3-140 2,435,817,500 6-110 29,099,500
6-120 25,398,000
6-131 40,300,950
6-140 4,575,000
6-151 171,427,500
6-160 32,500,000
6-170 3,000,000
6-180 364,689,800
6-190 34,918,450
6-200 30,004,000
9-110 18,638,000
9-120 13,118,500
9-140 6,642,450
9-130 2,320,000
3-130 362,964,350
Total 4,929,025,000 Total 4,929,025,000

Kunci Jawab Soal A 2016

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PT.

Date Signature RECAPITULATION

Total 456,830,000 Total 456,830,000

Date Signature RECAPITULATION

TOTAL 899,073,000 TOTAL 899,073,000

Date Signature RECAPITULATION

TOTAL 125,050,000 TOTAL 125,050,000

2 1 BKK 12-02 Sewa alat 1 tahun 1-180 36,000,000 36,000,000 2

3 4 BKK 12-03 Pembelian Kendaraan 1-340 450,000,000 450,000,000 3

4 4 BKK 12-04 PT. JAYATEKNO 39,500,000 39,500,000 4

5 11 BKK 12-05 PT. SEHATI 51,000,000 51,000,000 5

6 18 BKK 12-06 Pelunasan Pajak SPT Masa 2-130 31,450,000 35,765,000 6

9 28 BKK 12-07 Angsuran pinjaman 2-210 14,575,000 18,425,000 9

Prepared by : ............ .....................

Posted by : ............ .....................

TOTAL 663,265,000 TOTAL 663,265,000

Date Signature RECAPITULATION

TOTAL 9,803,450 TOTAL 9,803,450

2 VAT (Value Added Tax) In 1,790,000 2

3 Merchandise Inventory 17,900,000 3

4 (Retur pembelian ke PT. JAYATEKNO) 4

6 29 NK-12/01 VAT (Value Added Tax) Out 1,471,500 6

7 Sales Return and Allowance 14,715,000 7

8 Accounts Receivable 16,186,500 8

9 (Retur penjualan dari AGYS) 9

11 Merchandise Inventory 10,900,000 11

12 Cost of Merchandise Sold 10,900,000 12

13 (Retur penjualan dari AGYS) 13

15 30 BM-12/01 Petty Cash 9,000 15

16 Other Operating Expenses 9,000 16

20 TOTAL 46,785,500 46,785,500 20

RECAPITULATION Date Signature

TOTAL 46,785,500 TOTAL 46,785,500

Post Purchased Sold Balance

Prepared by : ............ .....................

Post Purchased Sold Balance

Prepared by : ............ .....................

Customer : BEST DENKI Code : CUST-01

Customer : ELEC SOLUTION Code : CUST-02

Customer : AGYS Code : CUST-03

Prepared by : ............ .....................

Supplier : PT. JAYATEKNO Code : SUP-01

Supplier : PT. INDOMAKMUR Code : SUP-02

Supplier : PT. SEHATI Code : SUP-03

Prepared by : ............ .....................

Account : Cash in Bank Acct. No. : 1-110

Account : Petty Cash Acct. No. : 1-120

Account : Accounts Receivable Acct. No. : 1-130

Account : Allowance of Doubtful Debt Acct. No. : 1-140

Account : Merchandise Inventory Acct. No. : 1-150

Account : Office Supplies Acct. No. : 1-160

Account : Prepaid Rent Acct. No. : 1-180

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Account : VAT (Value Added Tax) In Acct. No. : 1-191

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Account : Land Acct. No. : 1-310

Account : Buildings Acct. No. : 1-320

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Account : Automobile Acct. No. : 1-340

Account : Acc. Depreciaton – Automobile Acct. No. : 1-341

Account : Accounts Payable Acct. No. : 2-110

Account : Accrued Expense Acct. No. : 2-120