Modul, Soal, dan Software Komputer Akuntansi (MYOB, Zahir, Accurate) | Accounting and Economic Lembar Jawab Sesi 2
LOMBA KOMPETENSI SISWA SMK
TINGKAT NASIONAL KE XXIV
TAHUN 2016
PETUNJUK PENYELESAIAN SOAL PRAKTIK AKUNTANSI
MENGELOLA BUKU BESAR
I. PETUNJUK UMUM
1.
2.
3.
4.
Periksa kelengkapan lembar jawaban.
Lengkapi nomor ujian, nama, dan tanda tangan pada lembar jawaban.
Cermati angka-angka yang terdapat di dalam neraca saldo.
Perhatikan informasi dari jurnal-jurnal yang telah dibuat.
II. PETUNJUK PENYELESAIAN
1. Berdasarkan semua informasi yang tersedia, Anda diminta untuk mengerjakan tugas-tugas
berikut ini :
a. Memindahbukukan jurnal ke buku besar (posting),
b. Menyiapkan daftar rekapitulasi saldo piutang dagang (account receivable schedule),
c. Menyiapkan daftar rekapitulasi saldo utang dagang (account payable schedule),
d. Menyiapkan daftar rekapitulasi saldo persediaan barang dagangan (merchandise inventory
schedule), dan
e. Menyajikan neraca saldo (trial balance).
2. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1 jam 30 menit)
3. Kerjakan dengan teliti, cepat, dan rapi.
III. BOBOT PENILAIAN
NO
A
1
2
3
4
5
B
1
2
3
ASPEK YANG DINILAI
KETERAMPILAN
Memindahbukukan jurnal ke buku besar (posting)
Menyiapkan daftar rekapitulasi saldo piutang dagang
(account receivable schedule)
Menyiapkan daftar rekapitulasi saldo utang dagang
(account payable schedule)
Menyiapkan daftar rekapitulasi saldo persediaan barang
dagangan (merchandise inventory schedule)
Menyajikan neraca saldo (trial balance)
SIKAP KERJA
Kerapihan dan kebersihan
Ketelitian
Kecepatan
TOTAL
SKOR MAKS
45
5
5
5
25
5
5
5
100
1
PT. CAMERA PRO
GENERAL LEDGER
December 2015
(in Rp.)
Account : Cash in Bank
DATE
Dec
DESCRIPTION
1
31
31
31
POST.
REF.
Balance
CRJ 1
CPJ 1
GJ 1
DEBIT
CREDIT
983,585,400
482,690,550
100,000,000
Account : Petty Cash
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 PCJ 1
31 GJ 1
CREDIT
21,213,750
1,800
Account : Accounts Receivable
DATE
Dec
DESCRIPTION
1
31
31
31
POST.
REF.
Balance
SJ 1
CRJ 1
GJ 1
DEBIT
CREDIT
2,074,688,000
879,280,000
24,794,000
Account : Allowance of Doubtful Debt
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DATE
DESCRIPTION
1
31
31
31
31
POST.
REF.
Balance
PJ 1
SJ 1
GJ 1
GJ 1
DATE
DEBIT
CREDIT
1,309,750,000
1,347,200,000
16,100,000
20,500,000
DESCRIPTION
1 Balance
CREDIT
Acct. No. :
Balance
DEBIT
1-120
CREDIT
45,650,500
24,436,750
24,438,550
Acct. No. :
Balance
DEBIT
1-130
CREDIT
294,850,000
2,369,538,000
1,490,258,000
1,465,464,000
Acct. No. :
Balance
DEBIT
1-140
CREDIT
39,975,200
Account : Office Supplies
Dec
DEBIT
1-110
874,565,700
1,858,151,100
1,375,460,550
1,475,460,550
1 Balance
Account : Merchandise Inventory
Dec
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-150
CREDIT
806,800,000
2,116,550,000
769,350,000
785,450,000
764,950,000
Acct. No. :
Balance
DEBIT
1-160
CREDIT
47,500,000
2
Account : Prepaid Insurance
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Prepaid Rent
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
Dec
44,400,000
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DEBIT
DESCRIPTION
POST.
REF.
1 Balance
31 PJ 1
31 GJ 1
DEBIT
CREDIT
130,975,000
2,050,000
Account : Prepaid Income Tax Article 25
DATE
Dec
1-180
CREDIT
Acct. No. :
Balance
DEBIT
1-190
CREDIT
-
Account : VAT (Value Added Tax) In
Dec
Acct. No. :
Balance
1 Balance
DATE
CREDIT
44,400,000
Account : VAT (Value Added Tax) Receivable
DATE
DEBIT
1-170
142,500,000
1 Balance
DATE
Acct. No. :
Balance
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-191
CREDIT
130,975,000
128,925,000
Acct. No. :
Balance
DEBIT
1-192
CREDIT
25,855,000
1 Balance
Account : Land
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Dec
DESCRIPTION
1 Balance
CREDIT
Acct. No. :
Balance
DEBIT
1-320
CREDIT
3,900,000,000
1 Balance
Account : A . Dep e iatio – Buildi gs
DATE
DEBIT
1-310
4,500,000,000
1 Balance
Account : Buildings
DATE
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-321
CREDIT
1,153,750,000
3
Account : Equipment
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : A . Dep e iato – E uip e t
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DATE
POST.
REF.
DEBIT
1 Balance
31 GJ 1
CREDIT
273,600,000.00
Account : Acc. Depreciation - Automobile
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 GJ 1
31 GJ 1
DEBIT
CREDIT
DATE
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
15,000,000.00
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-341
CREDIT
433,650,000
436,500,000
265,500,000
Acct. No. :
Balance
DEBIT
1-350
CREDIT
Acct. No. :
Balance
DEBIT
1-351
CREDIT
-
1 Balance
Account : Accounts Payable
DATE
Dec
CREDIT
15,000,000
Account : Acc. Depreciation - Mororcycle
Dec
DEBIT
1-340
705,600,000
432,000,000
2,850,000
DESCRIPTION
DATE
CREDIT
Acct. No. :
Balance
171,000,000
Account : Motorcylce
Dec
DEBIT
1-331
604,750,000
DESCRIPTION
DATE
CREDIT
Acct. No. :
Balance
1 Balance
Account : Automobile
Dec
DEBIT
1-330
984,000,000
1 Balance
DATE
Acct. No. :
Balance
1
31
31
31
DESCRIPTION
Balance
PJ 1
CPJ 1
GJ 1
POST.
REF.
DEBIT
CREDIT
1,440,725,000
232,685,500
22,550,000
Acct. No. :
Balance
DEBIT
2-110
CREDIT
232,685,500
1,673,410,500
1,440,725,000
1,418,175,000
4
Account : Accrued Expense
DATE
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ1
31 PCJ 1
DEBIT
CREDIT
Dec
99,000,000
4,875,575
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
Dec
POST.
REF.
1 Balance
31 SJ 1
31 GJ 1
DEBIT
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DESCRIPTION
DEBIT
CREDIT
DATE
CREDIT
188,608,000
186,354,000
Acct. No. :
Balance
DEBIT
2-132
CREDIT
Acct. No. :
Balance
DEBIT
2-133
CREDIT
-
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ1
DEBIT
CREDIT
DATE
DESCRIPTION
1 Balance
29 GJ 1
Acct. No. :
Balance
DEBIT
POST.
REF.
DEBIT
2-134
CREDIT
6,652,300
-
6,652,300
Account : Dividend Payable
Dec
2-131
1 Balance
Account : Income Tax Article 25/29 Payable
Dec
CREDIT
8,154,550
-
Account : Income Tax Article 23 Payable
Dec
DEBIT
8,154,550
POST.
REF.
2-130
Acct. No. :
Balance
2,254,000
1 Balance
31 CPJ 1
DATE
DEBIT
188,608,000
Account : Income Tax Article 21 Payable
DATE
Acct. No. :
Balance
61,285,700
DESCRIPTION
CREDIT
61,285,700
-
Account : VAT (Value Added Tax) Out
DATE
DEBIT
2-120
103,875,575
4,875,575
-
Account : VAT (Value Added Tax) Payable
DATE
Acct. No. :
Balance
CREDIT
230,000,000
Acct. No. :
Balance
DEBIT
2-135
CREDIT
230,000,000
5
Account : BNI Loan
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 CPJ 1
CREDIT
Dec
8,500,000
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 CRJ
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DESCRIPTION
POST.
REF.
1 Balance
31 GJ 1
DEBIT
CREDIT
Dec
230,000,000
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 SJ 1
CREDIT
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CRJ 1
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
DATE
DESCRIPTION
1 Balance
31 GJ 1
3-130
CREDIT
Acct. No. :
Balance
DEBIT
POST.
REF.
DEBIT
22,540,000
3-140
CREDIT
Acct. No. :
Balance
DEBIT
4-110
CREDIT
4,957,856,000
6,843,936,000
Acct. No. :
Balance
DEBIT
4-120
CREDIT
87,424,600
103,119,200
15,694,600
Account : Sales Return and Allowance
Dec
3,520,000,000
3,640,000,000
1,886,080,000
Account : Sales Discount
DATE
CREDIT
230,000,000
Account : Sales
DATE
3-110
4,713,376,325
Account : Dividend
Dec
DEBIT
1 Balance
DATE
CREDIT
Acct. No. :
Balance
120,000,000.00
Account : Retained Earnings
DATE
DEBIT
2-210
467,500,000
459,000,000
Account : Stock Capital
DATE
Acct. No. :
Balance
CREDIT
Acct. No. :
Balance
DEBIT
4-130
CREDIT
19,555,000
42,095,000
6
Account : Cost of Merchandise Sold
DATE
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 SJ 1
31 GJ 1
DEBIT
CREDIT
1,347,200,000
16,100,000
Account : Utilities Expense
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Office Supplies Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Doubtful Debts Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Spoilage Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Depreciation Expense
Dec
DESCRIPTION
POST.
REF.
1 Balance
29 GJ 1
DEBIT
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Rent Expenses
Dec
DESCRIPTION
1 Balance
CREDIT
Acct. No. :
Balance
DEBIT
6-120
CREDIT
Acct. No. :
Balance
DEBIT
6-131
CREDIT
Acct. No. :
Balance
DEBIT
6-140
CREDIT
Acct. No. :
Balance
DEBIT
6-150
CREDIT
Acct. No. :
Balance
DEBIT
6-160
CREDIT
85,500,000
1 Balance
DATE
DEBIT
6-110
372,350,000
375,200,000
2,850,000.00
Account : Insurance Expense
DATE
Acct. No. :
Balance
25,601,000
1 Balance
DATE
1,967,350,000
3,314,550,000
3,298,450,000
35,497,400
1 Balance
DATE
CREDIT
38,954,600
1 Balance
DATE
DEBIT
5-110
54,057,450
1 Balance
DATE
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
6-170
CREDIT
-
7
Account : Wages and Salaries
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Advertising Expense
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 PCJ 1
DEBIT
CREDIT
Dec
3,115,750
DESCRIPTION
POST.
REF.
1 Balance
31 PCJ 1
31 GJ 1
DEBIT
CREDIT
13,222,425
1,800
Account : Interest Income
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DESCRIPTION
POST.
REF.
1 Balance
31 GJ 1
DEBIT
CREDIT
DATE
Dec
DESCRIPTION
Acct. No. :
Balance
DEBIT
POST.
REF.
DEBIT
CREDIT
CREDIT
Acct. No. :
Balance
DEBIT
8-110
CREDIT
Acct. No. :
Balance
DEBIT
8-130
CREDIT
Acct. No. :
Balance
DEBIT
8-140
CREDIT
12,853,000
Account : Late Fees Collected
DESCRIPTION
1 Balance
6-200
88,125,000
101,347,425
101,345,625
1 Balance
DATE
CREDIT
2,600,000
2,600,000
Account : Freights Collected
Dec
DEBIT
6-190
39,546,500
Account : Gain (Loss) on Sale of Fixed Asset
Dec
Acct. No. :
Balance
1 Balance
DATE
CREDIT
54,457,500
57,573,250
Account : Others Operating Expense
DATE
DEBIT
6-180
1,089,000,000
1 Balance
DATE
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
8-150
CREDIT
7,623,100
8
Account : Interest Expenses
DATE
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
7,012,500
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
Account : Income Tax Article 4(2) Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
Account : Income Tax Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
9-145
CREDIT
-
DESCRIPTION
1 Balance
CREDIT
DEBIT
Account : Late Fees Expenses
Dec
9-140
Acct. No. :
Balance
1 Balance
DATE
CREDIT
18,756,400
1 Balance
DATE
9-120
32,853,250
1 Balance
DATE
CREDIT
36,975,000
43,987,500
Account : Bank Service Charges
DATE
9-110
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
9-150
CREDIT
29,755,350
Date
Prepared by : ............
Signature
.....................
9
PT. CAMERA PRO
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2015
NO
CSN-001
CSN-002
CSN-003
CSN-004
CUSTOMER
DOC. NO.
DATE
TERMS
BALANCE
JAYA FOKUS
VINTAGE
SINAR BLITZ
LENSA AGUNG
658,042,000
460,152,000
347,270,000
Total – Su sidia y Ledge
Bala e – Ge e al Ledge
Difference
1,465,464,000
1,465,464,000
Date
Prepared by : ............
Signature
.....................
PT. CAMERA PRO
ACCOUNTS PAYABLE SCHEDULE
December, 31 2015
NO
SUPPLIER
SPR-001
PT. CEMERLANG
SPR-002
PT. TRIPOD
SPR-003
PT. MEGAPIXEL
SPR-004 PT. FOTOSHOP
DOC. NO.
DATE
TERMS
Total – Su sidia y Ledge
Bala e – Ge e al Ledge
Difference
BALANCE
417,560,000
281,490,000
397,980,000
321,145,000
1,418,175,000
1,418,175,000
Date
Prepared by : ............
Signature
.....................
10
PT. CAMERA PRO
MERCHANDISE INVENTORY SCHEDULE
December, 31 2015
CODE
GPH4HD
GPH4 12 MP
GPAC
PRODUCT
GoPro Hero 4 HD
GoPro Hero 4 12MP
GoPro Action Camera
QUANTITY
45
23
35
23
35
25
COST/UNIT
BALANCE
4,600,000
4,650,000
3,700,000
3,750,000
3,900,000
3,950,000
Total – Su sidia y Ledge
Bala e – Ge e al Ledge
Difference
207,000,000
106,950,000
129,500,000
86,250,000
136,500,000
98,750,000
764,950,000
764,950,000
Date
Prepared by : ............
Signature
.....................
11
PT. CAMERA PRO
UNADJUSTED TRIAL BALANCE
DECEMBER, 31 2015
(in Rp)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
ACCT. NO
1-110
1-120
1-130
1-140
1-150
1-160
1-170
1-180
1-190
1-191
1-192
1-310
1-320
1-321
1-330
1-331
1-340
1-341
1-350
1-351
2-110
2-120
2-130
2-131
2-132
2-133
2-134
2-135
2-210
3-110
3-130
3-140
ACCOUNT TITLE
Cash in Bank
Petty Cash
Accounts Receivable
Allowance of Doubtful Debt
Merchandise Inventory
Office Supplies
Prepaid Insurance
Prepaid Rent
VAT (Value Added Tax) Receivable
VAT (Value Added Tax) In
Prepaid Income Tax Article 25
Land
Buildings
A . Dep e iatio – Buildi gs
Equipment
A . Dep e iato – E uip e t
Automobile
A . Dep e iato – Auto o ile
Motorcycle
A . Dep e iato – Moto y le
Accounts Payable
Accrued Expense
VAT (Value Added Tax) Payable
VAT (Value Added Tax) Out
Income Tax Article 21 Payable
Income Tax Article 23 Payable
Income Tax Article 25/29 Payable
Dividend Payable
BNI Bank, Loan
Stock Capital
Retained Earnings
Dividend
DEBIT
1,475,460,550
24,438,550
1,465,464,000
CREDIT
1
2
3
39,975,200 4
764,950,000
47,500,000
142,500,000
44,400,000
128,925,000
25,855,000
4,500,000,000
3,900,000,000
5
6
7
8
9
10
11
12
13
1,153,750,000 14
984,000,000
15
604,750,000 16
432,000,000
17
265,500,000 18
15,000,000
19
1,418,175,000
186,354,000
230,000,000
459,000,000
3,640,000,000
4,713,376,325
230,000,000
20
21
22
23
24
25
26
27
28
29
30
31
32
12
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
4-110
4-120
4-130
5-110
6-110
6-120
6-130
6-140
6-150
6-160
6-170
6-180
6-190
6-200
8-110
8-130
8-140
8-150
9-110
9-120
9-140
9-145
9-150
Sales
Sales Discount
Sales Return and Allowance
Cost of Merchandise Sold
Utilities Expense
Office Supplies Expense
Doubtful Debts Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Advertising Expense
Others Operating Expense
Interest Income
Gain (Loss) on Sale of Fixed Asset
Freights Collected
Late Fees Collected
Interest Expenses
Bank Service Charges
Income Tax Article 4(2) Expense
Income Tax Expense
Late Fees Expenses
TOTAL
6,843,936,000 33
103,119,200
42,095,000
3,298,450,000
54,057,450
38,954,600
35,497,400
25,601,000
375,200,000
85,500,000
1,089,000,000
57,573,250
101,345,625
2,600,000
43,987,500
32,853,250
18,756,400
29,755,350
19,614,839,125
34
35
36
37
38
39
40
41
42
43
44
45
46
39,546,500
12,853,000
7,623,100
47
48
49
50
51
52
53
54
55
19,614,839,125 56
13
TINGKAT NASIONAL KE XXIV
TAHUN 2016
PETUNJUK PENYELESAIAN SOAL PRAKTIK AKUNTANSI
MENGELOLA BUKU BESAR
I. PETUNJUK UMUM
1.
2.
3.
4.
Periksa kelengkapan lembar jawaban.
Lengkapi nomor ujian, nama, dan tanda tangan pada lembar jawaban.
Cermati angka-angka yang terdapat di dalam neraca saldo.
Perhatikan informasi dari jurnal-jurnal yang telah dibuat.
II. PETUNJUK PENYELESAIAN
1. Berdasarkan semua informasi yang tersedia, Anda diminta untuk mengerjakan tugas-tugas
berikut ini :
a. Memindahbukukan jurnal ke buku besar (posting),
b. Menyiapkan daftar rekapitulasi saldo piutang dagang (account receivable schedule),
c. Menyiapkan daftar rekapitulasi saldo utang dagang (account payable schedule),
d. Menyiapkan daftar rekapitulasi saldo persediaan barang dagangan (merchandise inventory
schedule), dan
e. Menyajikan neraca saldo (trial balance).
2. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1 jam 30 menit)
3. Kerjakan dengan teliti, cepat, dan rapi.
III. BOBOT PENILAIAN
NO
A
1
2
3
4
5
B
1
2
3
ASPEK YANG DINILAI
KETERAMPILAN
Memindahbukukan jurnal ke buku besar (posting)
Menyiapkan daftar rekapitulasi saldo piutang dagang
(account receivable schedule)
Menyiapkan daftar rekapitulasi saldo utang dagang
(account payable schedule)
Menyiapkan daftar rekapitulasi saldo persediaan barang
dagangan (merchandise inventory schedule)
Menyajikan neraca saldo (trial balance)
SIKAP KERJA
Kerapihan dan kebersihan
Ketelitian
Kecepatan
TOTAL
SKOR MAKS
45
5
5
5
25
5
5
5
100
1
PT. CAMERA PRO
GENERAL LEDGER
December 2015
(in Rp.)
Account : Cash in Bank
DATE
Dec
DESCRIPTION
1
31
31
31
POST.
REF.
Balance
CRJ 1
CPJ 1
GJ 1
DEBIT
CREDIT
983,585,400
482,690,550
100,000,000
Account : Petty Cash
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 PCJ 1
31 GJ 1
CREDIT
21,213,750
1,800
Account : Accounts Receivable
DATE
Dec
DESCRIPTION
1
31
31
31
POST.
REF.
Balance
SJ 1
CRJ 1
GJ 1
DEBIT
CREDIT
2,074,688,000
879,280,000
24,794,000
Account : Allowance of Doubtful Debt
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DATE
DESCRIPTION
1
31
31
31
31
POST.
REF.
Balance
PJ 1
SJ 1
GJ 1
GJ 1
DATE
DEBIT
CREDIT
1,309,750,000
1,347,200,000
16,100,000
20,500,000
DESCRIPTION
1 Balance
CREDIT
Acct. No. :
Balance
DEBIT
1-120
CREDIT
45,650,500
24,436,750
24,438,550
Acct. No. :
Balance
DEBIT
1-130
CREDIT
294,850,000
2,369,538,000
1,490,258,000
1,465,464,000
Acct. No. :
Balance
DEBIT
1-140
CREDIT
39,975,200
Account : Office Supplies
Dec
DEBIT
1-110
874,565,700
1,858,151,100
1,375,460,550
1,475,460,550
1 Balance
Account : Merchandise Inventory
Dec
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-150
CREDIT
806,800,000
2,116,550,000
769,350,000
785,450,000
764,950,000
Acct. No. :
Balance
DEBIT
1-160
CREDIT
47,500,000
2
Account : Prepaid Insurance
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Prepaid Rent
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
Dec
44,400,000
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DEBIT
DESCRIPTION
POST.
REF.
1 Balance
31 PJ 1
31 GJ 1
DEBIT
CREDIT
130,975,000
2,050,000
Account : Prepaid Income Tax Article 25
DATE
Dec
1-180
CREDIT
Acct. No. :
Balance
DEBIT
1-190
CREDIT
-
Account : VAT (Value Added Tax) In
Dec
Acct. No. :
Balance
1 Balance
DATE
CREDIT
44,400,000
Account : VAT (Value Added Tax) Receivable
DATE
DEBIT
1-170
142,500,000
1 Balance
DATE
Acct. No. :
Balance
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-191
CREDIT
130,975,000
128,925,000
Acct. No. :
Balance
DEBIT
1-192
CREDIT
25,855,000
1 Balance
Account : Land
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Dec
DESCRIPTION
1 Balance
CREDIT
Acct. No. :
Balance
DEBIT
1-320
CREDIT
3,900,000,000
1 Balance
Account : A . Dep e iatio – Buildi gs
DATE
DEBIT
1-310
4,500,000,000
1 Balance
Account : Buildings
DATE
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-321
CREDIT
1,153,750,000
3
Account : Equipment
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : A . Dep e iato – E uip e t
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DATE
POST.
REF.
DEBIT
1 Balance
31 GJ 1
CREDIT
273,600,000.00
Account : Acc. Depreciation - Automobile
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 GJ 1
31 GJ 1
DEBIT
CREDIT
DATE
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
15,000,000.00
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
1-341
CREDIT
433,650,000
436,500,000
265,500,000
Acct. No. :
Balance
DEBIT
1-350
CREDIT
Acct. No. :
Balance
DEBIT
1-351
CREDIT
-
1 Balance
Account : Accounts Payable
DATE
Dec
CREDIT
15,000,000
Account : Acc. Depreciation - Mororcycle
Dec
DEBIT
1-340
705,600,000
432,000,000
2,850,000
DESCRIPTION
DATE
CREDIT
Acct. No. :
Balance
171,000,000
Account : Motorcylce
Dec
DEBIT
1-331
604,750,000
DESCRIPTION
DATE
CREDIT
Acct. No. :
Balance
1 Balance
Account : Automobile
Dec
DEBIT
1-330
984,000,000
1 Balance
DATE
Acct. No. :
Balance
1
31
31
31
DESCRIPTION
Balance
PJ 1
CPJ 1
GJ 1
POST.
REF.
DEBIT
CREDIT
1,440,725,000
232,685,500
22,550,000
Acct. No. :
Balance
DEBIT
2-110
CREDIT
232,685,500
1,673,410,500
1,440,725,000
1,418,175,000
4
Account : Accrued Expense
DATE
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ1
31 PCJ 1
DEBIT
CREDIT
Dec
99,000,000
4,875,575
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
Dec
POST.
REF.
1 Balance
31 SJ 1
31 GJ 1
DEBIT
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DESCRIPTION
DEBIT
CREDIT
DATE
CREDIT
188,608,000
186,354,000
Acct. No. :
Balance
DEBIT
2-132
CREDIT
Acct. No. :
Balance
DEBIT
2-133
CREDIT
-
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ1
DEBIT
CREDIT
DATE
DESCRIPTION
1 Balance
29 GJ 1
Acct. No. :
Balance
DEBIT
POST.
REF.
DEBIT
2-134
CREDIT
6,652,300
-
6,652,300
Account : Dividend Payable
Dec
2-131
1 Balance
Account : Income Tax Article 25/29 Payable
Dec
CREDIT
8,154,550
-
Account : Income Tax Article 23 Payable
Dec
DEBIT
8,154,550
POST.
REF.
2-130
Acct. No. :
Balance
2,254,000
1 Balance
31 CPJ 1
DATE
DEBIT
188,608,000
Account : Income Tax Article 21 Payable
DATE
Acct. No. :
Balance
61,285,700
DESCRIPTION
CREDIT
61,285,700
-
Account : VAT (Value Added Tax) Out
DATE
DEBIT
2-120
103,875,575
4,875,575
-
Account : VAT (Value Added Tax) Payable
DATE
Acct. No. :
Balance
CREDIT
230,000,000
Acct. No. :
Balance
DEBIT
2-135
CREDIT
230,000,000
5
Account : BNI Loan
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 CPJ 1
CREDIT
Dec
8,500,000
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 CRJ
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DESCRIPTION
POST.
REF.
1 Balance
31 GJ 1
DEBIT
CREDIT
Dec
230,000,000
DESCRIPTION
POST.
REF.
DEBIT
1 Balance
31 SJ 1
CREDIT
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CRJ 1
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
DATE
DESCRIPTION
1 Balance
31 GJ 1
3-130
CREDIT
Acct. No. :
Balance
DEBIT
POST.
REF.
DEBIT
22,540,000
3-140
CREDIT
Acct. No. :
Balance
DEBIT
4-110
CREDIT
4,957,856,000
6,843,936,000
Acct. No. :
Balance
DEBIT
4-120
CREDIT
87,424,600
103,119,200
15,694,600
Account : Sales Return and Allowance
Dec
3,520,000,000
3,640,000,000
1,886,080,000
Account : Sales Discount
DATE
CREDIT
230,000,000
Account : Sales
DATE
3-110
4,713,376,325
Account : Dividend
Dec
DEBIT
1 Balance
DATE
CREDIT
Acct. No. :
Balance
120,000,000.00
Account : Retained Earnings
DATE
DEBIT
2-210
467,500,000
459,000,000
Account : Stock Capital
DATE
Acct. No. :
Balance
CREDIT
Acct. No. :
Balance
DEBIT
4-130
CREDIT
19,555,000
42,095,000
6
Account : Cost of Merchandise Sold
DATE
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 SJ 1
31 GJ 1
DEBIT
CREDIT
1,347,200,000
16,100,000
Account : Utilities Expense
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Office Supplies Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Doubtful Debts Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Spoilage Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Depreciation Expense
Dec
DESCRIPTION
POST.
REF.
1 Balance
29 GJ 1
DEBIT
CREDIT
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Rent Expenses
Dec
DESCRIPTION
1 Balance
CREDIT
Acct. No. :
Balance
DEBIT
6-120
CREDIT
Acct. No. :
Balance
DEBIT
6-131
CREDIT
Acct. No. :
Balance
DEBIT
6-140
CREDIT
Acct. No. :
Balance
DEBIT
6-150
CREDIT
Acct. No. :
Balance
DEBIT
6-160
CREDIT
85,500,000
1 Balance
DATE
DEBIT
6-110
372,350,000
375,200,000
2,850,000.00
Account : Insurance Expense
DATE
Acct. No. :
Balance
25,601,000
1 Balance
DATE
1,967,350,000
3,314,550,000
3,298,450,000
35,497,400
1 Balance
DATE
CREDIT
38,954,600
1 Balance
DATE
DEBIT
5-110
54,057,450
1 Balance
DATE
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
6-170
CREDIT
-
7
Account : Wages and Salaries
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Account : Advertising Expense
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 PCJ 1
DEBIT
CREDIT
Dec
3,115,750
DESCRIPTION
POST.
REF.
1 Balance
31 PCJ 1
31 GJ 1
DEBIT
CREDIT
13,222,425
1,800
Account : Interest Income
DATE
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
DESCRIPTION
POST.
REF.
1 Balance
31 GJ 1
DEBIT
CREDIT
DATE
Dec
DESCRIPTION
Acct. No. :
Balance
DEBIT
POST.
REF.
DEBIT
CREDIT
CREDIT
Acct. No. :
Balance
DEBIT
8-110
CREDIT
Acct. No. :
Balance
DEBIT
8-130
CREDIT
Acct. No. :
Balance
DEBIT
8-140
CREDIT
12,853,000
Account : Late Fees Collected
DESCRIPTION
1 Balance
6-200
88,125,000
101,347,425
101,345,625
1 Balance
DATE
CREDIT
2,600,000
2,600,000
Account : Freights Collected
Dec
DEBIT
6-190
39,546,500
Account : Gain (Loss) on Sale of Fixed Asset
Dec
Acct. No. :
Balance
1 Balance
DATE
CREDIT
54,457,500
57,573,250
Account : Others Operating Expense
DATE
DEBIT
6-180
1,089,000,000
1 Balance
DATE
Acct. No. :
Balance
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
8-150
CREDIT
7,623,100
8
Account : Interest Expenses
DATE
Dec
DESCRIPTION
POST.
REF.
1 Balance
31 CPJ 1
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
7,012,500
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
Account : Income Tax Article 4(2) Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
Account : Income Tax Expense
Dec
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
9-145
CREDIT
-
DESCRIPTION
1 Balance
CREDIT
DEBIT
Account : Late Fees Expenses
Dec
9-140
Acct. No. :
Balance
1 Balance
DATE
CREDIT
18,756,400
1 Balance
DATE
9-120
32,853,250
1 Balance
DATE
CREDIT
36,975,000
43,987,500
Account : Bank Service Charges
DATE
9-110
POST.
REF.
DEBIT
CREDIT
Acct. No. :
Balance
DEBIT
9-150
CREDIT
29,755,350
Date
Prepared by : ............
Signature
.....................
9
PT. CAMERA PRO
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2015
NO
CSN-001
CSN-002
CSN-003
CSN-004
CUSTOMER
DOC. NO.
DATE
TERMS
BALANCE
JAYA FOKUS
VINTAGE
SINAR BLITZ
LENSA AGUNG
658,042,000
460,152,000
347,270,000
Total – Su sidia y Ledge
Bala e – Ge e al Ledge
Difference
1,465,464,000
1,465,464,000
Date
Prepared by : ............
Signature
.....................
PT. CAMERA PRO
ACCOUNTS PAYABLE SCHEDULE
December, 31 2015
NO
SUPPLIER
SPR-001
PT. CEMERLANG
SPR-002
PT. TRIPOD
SPR-003
PT. MEGAPIXEL
SPR-004 PT. FOTOSHOP
DOC. NO.
DATE
TERMS
Total – Su sidia y Ledge
Bala e – Ge e al Ledge
Difference
BALANCE
417,560,000
281,490,000
397,980,000
321,145,000
1,418,175,000
1,418,175,000
Date
Prepared by : ............
Signature
.....................
10
PT. CAMERA PRO
MERCHANDISE INVENTORY SCHEDULE
December, 31 2015
CODE
GPH4HD
GPH4 12 MP
GPAC
PRODUCT
GoPro Hero 4 HD
GoPro Hero 4 12MP
GoPro Action Camera
QUANTITY
45
23
35
23
35
25
COST/UNIT
BALANCE
4,600,000
4,650,000
3,700,000
3,750,000
3,900,000
3,950,000
Total – Su sidia y Ledge
Bala e – Ge e al Ledge
Difference
207,000,000
106,950,000
129,500,000
86,250,000
136,500,000
98,750,000
764,950,000
764,950,000
Date
Prepared by : ............
Signature
.....................
11
PT. CAMERA PRO
UNADJUSTED TRIAL BALANCE
DECEMBER, 31 2015
(in Rp)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
ACCT. NO
1-110
1-120
1-130
1-140
1-150
1-160
1-170
1-180
1-190
1-191
1-192
1-310
1-320
1-321
1-330
1-331
1-340
1-341
1-350
1-351
2-110
2-120
2-130
2-131
2-132
2-133
2-134
2-135
2-210
3-110
3-130
3-140
ACCOUNT TITLE
Cash in Bank
Petty Cash
Accounts Receivable
Allowance of Doubtful Debt
Merchandise Inventory
Office Supplies
Prepaid Insurance
Prepaid Rent
VAT (Value Added Tax) Receivable
VAT (Value Added Tax) In
Prepaid Income Tax Article 25
Land
Buildings
A . Dep e iatio – Buildi gs
Equipment
A . Dep e iato – E uip e t
Automobile
A . Dep e iato – Auto o ile
Motorcycle
A . Dep e iato – Moto y le
Accounts Payable
Accrued Expense
VAT (Value Added Tax) Payable
VAT (Value Added Tax) Out
Income Tax Article 21 Payable
Income Tax Article 23 Payable
Income Tax Article 25/29 Payable
Dividend Payable
BNI Bank, Loan
Stock Capital
Retained Earnings
Dividend
DEBIT
1,475,460,550
24,438,550
1,465,464,000
CREDIT
1
2
3
39,975,200 4
764,950,000
47,500,000
142,500,000
44,400,000
128,925,000
25,855,000
4,500,000,000
3,900,000,000
5
6
7
8
9
10
11
12
13
1,153,750,000 14
984,000,000
15
604,750,000 16
432,000,000
17
265,500,000 18
15,000,000
19
1,418,175,000
186,354,000
230,000,000
459,000,000
3,640,000,000
4,713,376,325
230,000,000
20
21
22
23
24
25
26
27
28
29
30
31
32
12
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
4-110
4-120
4-130
5-110
6-110
6-120
6-130
6-140
6-150
6-160
6-170
6-180
6-190
6-200
8-110
8-130
8-140
8-150
9-110
9-120
9-140
9-145
9-150
Sales
Sales Discount
Sales Return and Allowance
Cost of Merchandise Sold
Utilities Expense
Office Supplies Expense
Doubtful Debts Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Advertising Expense
Others Operating Expense
Interest Income
Gain (Loss) on Sale of Fixed Asset
Freights Collected
Late Fees Collected
Interest Expenses
Bank Service Charges
Income Tax Article 4(2) Expense
Income Tax Expense
Late Fees Expenses
TOTAL
6,843,936,000 33
103,119,200
42,095,000
3,298,450,000
54,057,450
38,954,600
35,497,400
25,601,000
375,200,000
85,500,000
1,089,000,000
57,573,250
101,345,625
2,600,000
43,987,500
32,853,250
18,756,400
29,755,350
19,614,839,125
34
35
36
37
38
39
40
41
42
43
44
45
46
39,546,500
12,853,000
7,623,100
47
48
49
50
51
52
53
54
55
19,614,839,125 56
13