Soal Praktik Akuntansi iv
Acc. Number Account Name
HeaderDetail Untuk Mencatat Mutasi
6-1105 Salaries Expense
Detail Biaya Gaji
6-1110 Advertising Expense
Detail Biaya Iklan
6-1120 Store Supplies Expense
Detail Biaya Perlengkapan Toko
6-1130 Telephone Expense
Detail Biaya Telepon
6-1140 Electricity and Water Expense
Detail Biaya Listrik dan Air
6-1290 Bad Debt
Detail Biaya Kerugian Piutang
6-1360 Depreciation Expense
Detail Biaya Penyusutan
6-1401 Insurance Expense
Detail Biaya Asuransi
6-1900 Other Operating Expense
Detail Biaya Operasi lainnya
8-1000 Other Income
Header
8-1100 Interest Income
Detail Pendapatan Bunga
8-1200 Realized gain or Loss
Detail Laba rugi terealisasi
8-1300 Unrealized Gain or Loss
Detail Laba rugi belum terealisasi
9-1000 Other Expenses
Header
9-1100 Interest Expense
Detail Beban Bunga
9-1200 Bank Charge
Detail Biaya Adm. Bank
9-1300 Income Tax Expense
Detail Beban PPh.
III. Neraca Saldo per 30 Nopember 2013
Acc. Number Account Name
Debit RP Kredit RP
1-1110 Cash in Bank
75.875.000 1-1111
Petty Cash 2.000.000
1-1120 Account Receivable
60.775.000 1-1121
Allowance for Doubtful Debt 2.431.000
1-1130 Merchandise Inventory
92.780.000 1-1140
Store Supplies 8.200.000
1-1150 Prepaid Insurance
5.800.000 1-1160
Prepaid Tax 7.250.000
1-1170 Long Term Investmnent
25.000.000 1-1180
VAT In 1-1210
Buildings at Cost 90.000.000
1-1211 Buildings Accum. Depr.
20.000.000 1-1220
Vehicles at cost 62.400.000
1-1222 Vehicles Acc. Depr.
17.550.000 1-1230
Equipment at cost 16.800.000
1-1233 Equipment Acc. Depr.
10.850.000 2-1110
Account Payable
50.985.000 2-1120
Expense Payable 3.500.000
2-1130 Income Tax Payable
2-1140 VAT Tax
890.000
2-1150 VAT Out
.2-2210 Bank BNI Loan
45.000.000 3-1110
Stock Capital 116.220.000
3-1120 Retained Earning
34.987.000 3-1130
Devidend 22.400.000
3-8000 Current Year Earnings
3-9999 Historical Balancing
4-1100 Sales
961.625.000 4-1200
Sales Discount 3.970.000
4-1300 Sales Return
4-1400 Freight Out
4.200.000 5-1100
Cost of Good Sold 689.025.000
Soal Praktik Akuntansi v
5-1200 Freight In
6.350.000 5-1300
Purchase Discounts 1.700.000
6-1105 Salaries Expense
24.800.000 6-1110
Advertising Expense 12.600.000
6-1120 Store Supplies Expense
11.500.000 6-1130
Telephone Expense 8.650.000
6-1140 Electricity and Water Expense
9.300.000 6-1290
Bad Debt 4.400.000
6-1360 Depreciation Expense
17.875.000 6-1401
Insurance Expense 7.300.000
.6-1900 Other Operating Expense
4.148.000 8-1100
Interest Income 3.400.000
8-1200 Realized Gain or Loss
8-1300 Unrealized Gain or Loss
9-1100 Interest Expense
2.340.000 9-1200
Bank Charge 1.800.000
9-1300 Income Tax Expense
TOTAL 1.273.338.000
1.273.338.000 IV.
Data Customer DAFTAR PELANGGAN DAN SALDO ACCOUNT RECEIVABLE Per 30 NOPEMBER 2013
Kode CUS 001
CUS 002 CUS 003
CUS 004
Nama Toko Pasifik Raya
Gebyar Cell Gadjah Mada Net
Penjualan Tunai
Alamat Jln Godean No 12
Jln Purworejo KM 04 Jln Manggis No 08
Kota Sleman-
Yogyakarta Wates
– Kulon Progo Bantul
- Yogyakarta
Telpon 0274- 974500
0274- 873208 0274- 756234
Tgl Invoice 25112013
23112013 28112013
No. Invoice F11-05
F11-08 F11
– 03 Saldo Awal
Rp 20.295.000,- Rp 22330.000,-
Rp 18.150.000,- Total Saldo Piutang Dagang
Rp 60.775.000,- V.
Data Supplier DAFTAR PEMASOK DAN SALDO ACCOUNT PAYABLE Per 30 NOPEMBER 2013
Kode SUP 001
SUP 002 SUP 003
Nama CV GOBEL Jaya
PT DELTA Utama CV NUSANTARA ELs
Alamat Jln m. Hatta No 13 B
Jln Hayam Wuruk No 16 Jln Hasanudin No 07B
Kota Surakarta
Bandung Semarang
Telpon 0271- 875407
021-997441 022-337465
Tgl Faktur 24112013
28112013 26112013
No. Faktur FGJ
– 014 FDU-016
FNE – 009
Saldo Awal Rp 17.875.000,-
Rp 13.750.000,- Rp 19.360.000,-
Total Saldo Utang Dagang Rp 50.985.000,-
VI. Data Persediaan
