Modul, Soal, dan Software Komputer Akuntansi (MYOB, Zahir, Accurate) | Accounting and Economic Lembar Jawab Sesi 3
LOMBA KOMPETENSI SISWA SMK
TINGKAT NASIONAL KE XXIV
TAHUN 2016
PETUNJUK PENYELESAIAN SOAL PRAKTIK AKUNTANSI
MENYELESAIKAN SIKLUS AKUNTANSI
I. PETUNJUK UMUM
1.
2.
3.
4.
Periksa kelengkapan lembar jawaban.
Lengkapi nomor lomba, nama, dan tanda tangan pada lembar jawaban.
Cermati angka-angka yang terdapat di dalam neraca saldo sebelum penyesuaian.
Perhatikan informasi tentang penyesuaian pada akhir periode tahun 2014 yang meliputi :
a. Bukti memorial,
b. Kebijakan akuntansi perusahaan, dan
c. Informasi saldo kas di bank dan saldo kas kecil.
I. PETUNJUK PENYELESAIAN
1. Berdasarkan semua informasi yang tersedia, Anda diminta untuk mengerjakan tugas-tugas
berikut ini :
a. Menyusun jurnal penyesuaian (adjustment entries),
b. Menyelesaikan kertas kerja (work sheet) sepuluh kolom,
c. Menyusun rekonsiliasi bank (bank reconciliation),
d. Menyusun laporan keuangan, terdiri atas :
Laporan laba rugi (income statement),
Laporan perubahan ekuitas (changes of equity statement),
Laporan posisi keuangan (statement of financial position), dan
Laporan arus kas (cash flow statement).
Laporan neraca saldo setelah jurnal penutup (after closing trial balance)
2. Waktu yang dialokasikan untuk tugas ini adalah 150 menit (2 jam 30 menit)
3. Kerjakan dengan teliti, cepat, dan rapi.
II. BOBOT PENILAIAN
NO
A
1
2
3
4
5
6
7
8
9
B
1
2
3
TUGAS-TUGAS
KETERAMPILAN
Jurnal penyesuaian (adjustment entries)
Kertas kerja (work sheet)
Rekonsiliasi bank (bank reconciliation)
Laporan laba rugi (income statement)
Laporan perubahan ekuitas (changes of equity
statement)
Laporan posisi keuangan (statement of financial position)
Laporan arus kas (cash flow statement)
Jurnal penutup (closing entries)
Neraca Saldo Setelah Penutupan (after closing trial
balance)
SIKAP KERJA
Kerapihan dan kebersihan
Ketelitian
Kecepatan
TOTAL SKOR
SKOR MAKS
15
20
5
10
5
10
10
5
5
5
5
5
100
1
PT. CAMERA PRO
Jl. PETA NO. 505
Bandung
AUTHORISED
DEALER CAMERA
BUKTI MEMORIAL
From
: Bagian Keuangan dan Akuntansi
To
Description
: Accounting Clerks
:
No. Memo
Tanggal
: M-12/04
: 31-Dec-15
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1 Bag. Keuangan melakukan perhitungan penyusutan aset tetap atas
Building, Equipment, Automobile, dan Motorcycle
2 Listrik, air, dan telepon (utilities expenses) Desember 2015 akan dibayar Januari 2016
3 Prepaid insurance sampai dengan 30 November masih tersisa untuk 16 bulan kemudian
4 Prepaid rent yang telah dimanfaatkan pada bulan Desember 2015
5 Laporan stock opname menunjukkan office supplies yang masih tersisa
6 Taksiran piutang dagang tak tertagih sebesar 3 % dari saldo piutang dagang per 31-12-15
7 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua
akun tersebut ditutup, dan saldonya dipindahkan ke VAT Receivable/Payable
8 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Januari 2016
9 Hasil rekonsiliasi bank, Bank Mandiri yang telah dibuat (saldo per bank telah benar,
yaitu Rp.
1,462,511,900 hal-hal yang menyebabkan perbedaan adalah :
-Cek BJB No. J624248 yang diterima dari Konsumen ternyata tidak cukup dananya
-Interest income
-Potongan PPh 4(2) (Income Tax Article 4(2) Expense)
-Bank Service Charge
10 Gaji bulan Desember yang akan dibayar Januari 2016 :
Wages & Salaries Expenses
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable)
Gaji yang masih harus dibayar (Accrued Expenses)
11 Buatlah jurnal (penutup) untuk menutup akun-akun nominal
Kabag. Keuangan,
febi
(Febiza)
Rp.
4,675,500
Rp.
18,604,250
Rp.
3,252,500
Rp.
Rp.
Rp.
3,565,200
465,200
298,650
Rp.
Rp.
Rp.
93,261,400
6,414,850
86,846,550
Dibukukan Oleh,
(
)
2
PT. CAMERA PRO
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2015
(in Rp.)
Page: __________
DATE
1
2
3
4
5
6
DEC
DESCRIPTION
DOC. NO
31 M-21/31 Depreciation Expense
A . Dep e iatio – Buildi gs
A . Dep e iato – E uip e t
Acc. Depreciation - Automobile
Acc. Depreciation - Motorcycle
POST.
REF
6-150
1-321
1-331
1-341
1-351
DEBIT
CREDIT
31,156,250
1
16,250,000
10,250,000
4,500,000
156,250
(Pencatatan depresiasi Des. gedung dan peralatan )
9
10
(Beban air, listrik, dan tel. yang masih harus dibayar)
6-110
2-120
4,675,500
4,675,500
13
14
(Asuransi jatuh tempo)
10
6-160
1-170
8,906,250
12
8,906,250
15
17
Rent Expense
Prepaid Rent
18
Sewa jatuh tempo)
6-170
1-180
1,850,000
16
1,850,000
19
21
Office Supplies Expense
Office Supplies
22
(Beban perlengkapan kantor )
6-120
1-160
28,895,750
20
28,895,750
23
25
Allowance of Doubtful Debt
Doubtfull Debt Expense
26
(Pengurangan cadangan piutang tak tertagih)
6-131
1-140
3,338,600
24
3,338,600
25
26
27
30
21
22
23
29
17
18
19
28
13
14
15
24
9
11
Insurance Expense
Prepaid Insurance
20
5
8
11
16
4
7
Utilities Expense
Accrued Expense
12
3
6
7
8
2
27
VAT (Value Added Tax) Out
VAT (Value Added Tax) In
VAT (Value Added Tax) Payable
2-131
1-191
2-130
186,354,000
28
128,925,000
57,429,000
3
29
30
(Menutup perkiraan VAT)
31
31
32
32
34
Prepaid Income Tax Article 25
Income Tax Article 25/29 Payable
35
(Uang muka PPh Ps 25 yang harus dibayar)
33
1-192
2-134
3,252,500
33
3,252,500
34
35
36
36
41
Accounts Receivable
Bank Service Charges
Income Tax Article 4(2) Expense
Interest Income
Cash In Bank
42
(Pencatatan laporan bank rekonsiliasi)
37
38
39
40
1-130
9-120
9-140
8-110
1-110
15,750,000
298,650
465,200
37
38
39
3,565,200
12,948,650
40
41
42
43
43
46
Wages and Salaries
Income Tax Article 21 Payable
Accrued Expense
47
(Gaji dan upah yang masih harus dibayar)
44
45
6-180
2-132
2-120
93,261,400
44
6,414,850
86,846,550
45
46
47
48
48
TOTAL
49
378,204,100
RECAPITULATION
Acc. No
6-150
6-110
6-160
6-120
6-131
2-131
1-192
1-130
9-120
9-140
6-180
6-170
DEBIT
Amount
31,156,250
4,675,500
8,906,250
28,895,750
3,338,600
186,354,000
3,252,500
15,750,000
298,650
465,200
93,261,400
1,850,000
TOTAL
378,204,100
Acc. No
1-321
1-331
2-120
1-170
1-160
1-140
1-191
2-130
2-134
8-110
2-132
2-120
1-341
1-110
1-180
1-351
TOTAL
CREDIT
Amount
16,250,000
10,250,000
4,675,500
8,906,250
28,895,750
3,338,600
128,925,000
57,429,000
3,252,500
3,565,200
6,414,850
86,846,550
4,500,000
12,948,650
1,850,000
156,250
378,204,100
Date
Prepared by : ............
Signature
.....................
Posted by : ............
.................. ...
378,204,100
-
4
49
PT. CAMERA PRO
UN ADJUSTED ACCOUNT
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
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
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
DEBIT/CREDIT
1,475,460,550
24,438,550
1,465,464,000
39,975,200
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
1,153,750,000
984,000,000
604,750,000
432,000,000
265,500,000
15,000,000
1,418,175,000
186,354,000
230,000,000
ACCT. NO
2-210
3-110
3-130
3-140
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
ACCOUNT TITLE
BRI Bank, Loan
Stock Capital
Retained Earnings
Dividend
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
DEBIT/CREDIT
459,000,000
3,640,000,000
4,713,376,325
230,000,000
6,843,936,000
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
39,546,500
2,600,000
12,853,000
7,623,100
43,987,500
32,853,250
18,756,400
29,755,350
5
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
PT. CAMERA PRO
WORKING SHEET
December, 31 2015
(in Rp.)
ACC. NO
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
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
DESCRIPTION
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
Acc. Dep eciatio – Buildi gs
Equipment
Acc. Dep eciato – E uip e t
Automobile
Acc. Depreciation - Automobile
Motorcycle
Acc. Depreciation - Motorcycle
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
BRI Bank, Loan
Stock Capital
Retained Earnings
Dividend
TRIAL BALANCE
DEBIT
1,475,460,550
24,438,550
1,465,464,000
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
984,000,000
432,000,000
15,000,000
230,000,000
CREDIT
39,975,200
1,153,750,000
604,750,000
265,500,000
ADJUSTING ENTRIES
DEBIT
ADJUSTED TRIAL BALANCE
CREDIT
12,948,650
15,750,000
DEBIT
1,462,511,900
24,438,550
1,481,214,000
3,988,720
28,895,750
8,906,250
1,850,000
128,925,000
3,252,500
CREDIT
DEBIT
CREDIT
STATEMENT OF FINANCIAL POSITION
DEBIT
1,462,511,900
24,438,550
1,481,214,000
CREDIT
1
2
3
43,963,920
764,950,000
18,604,250
133,593,750
42,550,000
29,107,500
4,500,000,000
3,900,000,000
16,250,000
43,963,920
764,950,000
18,604,250
133,593,750
42,550,000
29,107,500
4,500,000,000
3,900,000,000
984,000,000
10,250,000
615,000,000
432,000,000
4,500,000
270,000,000
156,250
6
7
8
9
10
11
12
13
1,170,000,000
984,000,000
432,000,000
15,000,000
186,354,000
6,414,850
3,252,500
230,000,000
14
15
615,000,000
270,000,000
16
17
18
19
156,250
1,418,175,000
91,522,050
57,429,000
6,414,850
3,252,500
230,000,000
459,000,000
3,640,000,000
4,713,376,325
91,522,050
57,429,000
4
5
1,170,000,000
15,000,000
1,418,175,000
186,354,000
230,000,000
459,000,000
3,640,000,000
4,713,376,325
-
INCOME STATEMENT
156,250
1,418,175,000
91,522,050
57,429,000
6,414,850
3,252,500
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
6
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
4-110
4-120
4-130
5-110
6-110
6-120
6-131
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
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
6,843,936,000
39,546,500
12,853,000
7,623,100
-
6,843,936,000
103,119,200
42,095,000
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
4,675,500
28,895,750
3,988,720
31,156,250
8,906,250
1,850,000
93,261,400
3,565,200
2,600,000
43,111,700
12,853,000
7,623,100
43,987,500
33,151,900
19,221,600
29,755,350
298,650
465,200
6,843,936,000
33
103,119,200
42,095,000
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
2,600,000
34
35
36
37
38
39
40
41
42
43
44
45
46
43,111,700
12,853,000
7,623,100
47
48
49
50
43,987,500
33,151,900
19,221,600
29,755,350
51
52
53
54
55
56
57
58
56
Net Income/Net Loss
TOTAL
19,614,839,125
19,614,839,125
378,854,220
378,854,220
19,625,813,695
19,625,813,695
1,299,680,055
6,907,523,800
6,907,523,800
14,017,969,950
7
1,299,680,055
14,017,969,950
57
58
1
2
PT. CAMERA PRO
BANK RECONCILIATION - MANDIRI
1
2
Desember, 31 2015
(in Rp.)
3
4
3
4
5
6
5
Cash balance per bank statement
1,462,511,900
6
7
8
9
10
11
12
7
Cash balance per books
Add : Interest Income
Less: Non Sufficient Fund
Bank Service Charges
Income Tax Article 4(2) Expense
1,475,460,550
3,565,200
9
15,750,000
298,650
465,200
10
11
12
(16,513,850)
1,462,511,900
13
14
8
Adjusted cash balance per books
13
14
15
15
Date
Prepared by : ............
Signature
.....................
8
PT. CAMERA PRO
INCOME STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
1
2
3
4
5
REVENUES
Sales
Less : Sales Discount
Sales Return & Allowances
Net Sales
1
6,843,936,000
(103,119,200)
(42,095,000)
2
3
4
6,698,721,800
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
6
Less : Cost of Merchandise Sold
Gross Profit
OPERATING EXPENSE
Utilities Expense
Office Supplies Expense
Doubtful Debts Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Advertising Expense
Others Operating Expense
Total Operating Expense
Operating Profit
OTHER REVENUES / GAINS
Interest Income
Freights Collected
Late Fees Collected
Total Other Revenues/Gains
(3,298,450,000)
3,400,271,800
29
30
31
32
33
34
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
10
11
12
13
14
15
16
17
18
19
(2,035,463,195)
1,364,808,605
20
21
22
43,111,700
12,853,000
7,623,100
23
24
25
63,587,800
26
27
OTHER EXPENSE / LOSSES
Gain (Loss) on Sale of Fixed Asset
Interest Expenses
Bank Service Charges
Income Tax Article 4(2) Expense
Income Tax Expense
Late Fees Expenses
28
2,600,000
43,987,500
33,151,900
19,221,600
29,755,350
29
30
31
32
33
34
(128,716,350)
1,299,680,055
35
36
8
9
27
28
7
Net Income/Loss
Date
Prepared by : ............
Signature
.....................
9
35
36
PT. CAMERA PRO
CHANGES OF EQUITY STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
DESCRIPTION
2 Beginning Balance, Nov 30 2015
3 Additional Capital
1
Net Income
5 Dividend
6 Ending Balance, Dec 31 2015
STOCK CAPITAL
RETAINED EARNING
3,520,000,000
4,713,376,325
120,000,000
EQUITY
1
8,233,376,325 2
120,000,000 3
1,299,680,055
(230,000,000)
5,783,056,380
1,299,680,055 4
(230,000,000) 5
9,423,056,380 6
4
3,640,000,000
Date
Prepared by : ............
Signature
.....................
10
PT. CAMERA PRO
STATEMENT OF FINANCIAL POSITION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
ASSET
CURRENT ASSET
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
TOTAL CURRENT ASSET
FIXED ASSETS
Land
Buildings
A . Dep e iatio – Buildi gs
Equipment
A . Dep e iato – E uip e t
Automobile
Acc. Depreciation - Automobile
Motorcycle
Acc. Depreciation - Motorcycle
1,481,214,000
(43,963,920)
3,900,000,000
(1,170,000,000)
984,000,000
(615,000,000)
432,000,000
(270,000,000)
15,000,000
(156,250)
Per December, 31 2015
(in Rp.)
LIABILITIES
CURRENT LIABILITIES
1,462,511,900
Accounts Payable
24,438,550
Accrued Expense
VAT (Value Added Tax) Payable
1,437,250,080
VAT (Value Added Tax) Out
764,950,000
Income Tax Article 21 Payable
18,604,250
Income Tax Article 23 Payable
133,593,750
Income Tax Article 25/29 Payable
42,550,000
Dividend Payable
29,107,500
TOTAL CURRENT LIABILITIES
3,913,006,030
LONG TERM LIABILITY
4,500,000,000
BRI, Loan
TOTAL LIABILITIY
2,730,000,000
OWNER'S EQUITY
369,000,000
Equity
1
2
1,418,175,000
91,522,050
57,429,000
6,414,850
3,252,500
230,000,000
27
4
5
6
7
8
9
10
11
12
13
1,806,793,400
14
459,000,000
2,265,793,400
16
15
17
18
19
9,423,056,380
20
21
162,000,000
22
23
14,843,750
24
25
26
3
25
TOTAL FIXED ASSETS
TOTAL ASSET
7,775,843,750
11,688,849,780
-
TOTAL OWNER'S EQUITY
TOTAL LIABILTIES & OWNER'S EQUITY
Date
Prepared by : ............
9,423,056,380
11,688,849,780
Signature
.....................
11
26
27
PT. CAMERA PRO
CASH FLOW STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
1
2
3
4
5
CASH FLOW FROM OPERATING ACTIVITIES
Cash receipts:
From customers
Interest Income
Cash Receipts from Operating Activities
1
2
967,835,400
3,565,200
3
4
971,400,600
6
7
8
6
Cash payments:
To suppliers
7
11
Prepaid Rent
Accrued Expenses
Income Tax Article 21 Payable
12
VAT (Value Added Tax) Payable
13
Income Tax Article 25/29 Payable
14
Other Operating expense
Advertising Expense
Interest Expense
Income Tax Article 4(2) Expense
Bank Service Charges
Cash Payments from Operating Activities
Net cash provided by operating activities
9
10
15
16
17
18
19
20
(232,685,500)
(44,400,000)
(103,875,575)
(8,154,550)
(61,285,700)
(6,652,300)
(13,220,625)
(3,115,750)
(7,012,500)
(465,200)
(298,650)
8
9
10
11
12
13
14
15
16
17
18
(481,166,350)
490,234,250
21
22
23
24
27
28
CASH FLOW FROM INVESTING ACTIVITIES
Selling Fixed Asset
Purchasing Fixed Asset
31
32
33
34
35
36
37
20
22
100,000,000
(15,000,000)
23
24
25
CASH FLOW FROM FINANCING ACTIVITIES
Payment of BRI Loan
Net increase/decrease in cash
26
(8,500,000)
566,734,250
29
30
19
21
25
26
5
27
28
29
Cash at November, 30, 2015
Cash in Bank
Petty Cash
Cash at November 30, 2015
Cash at December 31, 2015
Cash in Bank
Petty Cash
Cash at December 31, 2015
30
874,565,700
45,650,500
31
32
920,216,200
1,486,950,450
1,462,511,900
24,438,550
Prepared by : ............
34
35
36
1,486,950,450
Date
33
Signature
.....................
12
37
PT. CAMERA PRO
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2015
(in Rp.)
Page: GJ 01
DATE
1
2
3
4
5
6
7
8
DEC
31
DOC. NO
DESCRIPTION
Sales
Interest Income
Freights Collected
Late Fees Collected
Sales Discount
Sales Return and Allowance
Income Summary
(Menutup akun pendapatan)
POST.
REF
4-110
8-110
8-140
8-150
4-120
4-130
DEBIT
CREDIT
6,843,936,000
43,111,700
12,853,000
7,623,100
1
2
3
4
103,119,200
42,095,000
6,762,309,600
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
30
31
5,462,629,545
5-110
6-110
6-120
6-131
6-140
6-151
6-160
6-170
6-180
6-190
6-200
8-130
9-110
9-120
9-140
9-130
10
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
2,600,000
43,987,500
33,151,900
19,221,600
29,755,350
34
35
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Retained Earnings
Dividend
(Menutup dividend)
3-130
3-140
230,000,000
29
230,000,000
30
31
32
33
7
9
Income Summary
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
Gain (Loss) on Sale of Fixed Asset
Interest Expenses
Bank Service Charges
Income Tax Article 4(2) Expense
Late Fees Expenses
(Menutup akun beban)
28
29
6
8
9
10
5
32
Income Summary
Retained Earnings
(Menutup net income 2014)
1,299,680,055
3-130
33
1,299,680,055
34
35
36
36
37
37
38
38
39
39
40
40
41
41
42
TOTAL
13,899,833,400
13,899,833,400
13
42
RECAPITULATION
DEBIT
Acc. No
Amount
Acc. No
4-110
6,843,936,000 4-120
8-110
43,111,700 4-130
8-140
12,853,000 5-110
8-150
7,623,100 6-110
3-130
230,000,000 6-120
3-150
6,762,309,600 6-131
6-140
6-151
6-160
6-180
6-190
6-200
9-110
9-120
9-140
9-130
3-140
3-130
8-130
3-150
6-170
Total
13,899,833,400
Total
CREDIT
Amount
103,119,200
42,095,000
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,182,261,400
57,573,250
101,345,625
43,987,500
33,151,900
19,221,600
29,755,350
230,000,000
1,299,680,055
2,600,000
6,762,309,600
1,850,000
Date
Prepared by : ............
Signature
.....................
Posted by : ............
.................. ...
13,899,833,400
14
PT. CAMERA PRO
AFTER CLOSING 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
15
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
16
TINGKAT NASIONAL KE XXIV
TAHUN 2016
PETUNJUK PENYELESAIAN SOAL PRAKTIK AKUNTANSI
MENYELESAIKAN SIKLUS AKUNTANSI
I. PETUNJUK UMUM
1.
2.
3.
4.
Periksa kelengkapan lembar jawaban.
Lengkapi nomor lomba, nama, dan tanda tangan pada lembar jawaban.
Cermati angka-angka yang terdapat di dalam neraca saldo sebelum penyesuaian.
Perhatikan informasi tentang penyesuaian pada akhir periode tahun 2014 yang meliputi :
a. Bukti memorial,
b. Kebijakan akuntansi perusahaan, dan
c. Informasi saldo kas di bank dan saldo kas kecil.
I. PETUNJUK PENYELESAIAN
1. Berdasarkan semua informasi yang tersedia, Anda diminta untuk mengerjakan tugas-tugas
berikut ini :
a. Menyusun jurnal penyesuaian (adjustment entries),
b. Menyelesaikan kertas kerja (work sheet) sepuluh kolom,
c. Menyusun rekonsiliasi bank (bank reconciliation),
d. Menyusun laporan keuangan, terdiri atas :
Laporan laba rugi (income statement),
Laporan perubahan ekuitas (changes of equity statement),
Laporan posisi keuangan (statement of financial position), dan
Laporan arus kas (cash flow statement).
Laporan neraca saldo setelah jurnal penutup (after closing trial balance)
2. Waktu yang dialokasikan untuk tugas ini adalah 150 menit (2 jam 30 menit)
3. Kerjakan dengan teliti, cepat, dan rapi.
II. BOBOT PENILAIAN
NO
A
1
2
3
4
5
6
7
8
9
B
1
2
3
TUGAS-TUGAS
KETERAMPILAN
Jurnal penyesuaian (adjustment entries)
Kertas kerja (work sheet)
Rekonsiliasi bank (bank reconciliation)
Laporan laba rugi (income statement)
Laporan perubahan ekuitas (changes of equity
statement)
Laporan posisi keuangan (statement of financial position)
Laporan arus kas (cash flow statement)
Jurnal penutup (closing entries)
Neraca Saldo Setelah Penutupan (after closing trial
balance)
SIKAP KERJA
Kerapihan dan kebersihan
Ketelitian
Kecepatan
TOTAL SKOR
SKOR MAKS
15
20
5
10
5
10
10
5
5
5
5
5
100
1
PT. CAMERA PRO
Jl. PETA NO. 505
Bandung
AUTHORISED
DEALER CAMERA
BUKTI MEMORIAL
From
: Bagian Keuangan dan Akuntansi
To
Description
: Accounting Clerks
:
No. Memo
Tanggal
: M-12/04
: 31-Dec-15
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1 Bag. Keuangan melakukan perhitungan penyusutan aset tetap atas
Building, Equipment, Automobile, dan Motorcycle
2 Listrik, air, dan telepon (utilities expenses) Desember 2015 akan dibayar Januari 2016
3 Prepaid insurance sampai dengan 30 November masih tersisa untuk 16 bulan kemudian
4 Prepaid rent yang telah dimanfaatkan pada bulan Desember 2015
5 Laporan stock opname menunjukkan office supplies yang masih tersisa
6 Taksiran piutang dagang tak tertagih sebesar 3 % dari saldo piutang dagang per 31-12-15
7 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua
akun tersebut ditutup, dan saldonya dipindahkan ke VAT Receivable/Payable
8 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Januari 2016
9 Hasil rekonsiliasi bank, Bank Mandiri yang telah dibuat (saldo per bank telah benar,
yaitu Rp.
1,462,511,900 hal-hal yang menyebabkan perbedaan adalah :
-Cek BJB No. J624248 yang diterima dari Konsumen ternyata tidak cukup dananya
-Interest income
-Potongan PPh 4(2) (Income Tax Article 4(2) Expense)
-Bank Service Charge
10 Gaji bulan Desember yang akan dibayar Januari 2016 :
Wages & Salaries Expenses
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable)
Gaji yang masih harus dibayar (Accrued Expenses)
11 Buatlah jurnal (penutup) untuk menutup akun-akun nominal
Kabag. Keuangan,
febi
(Febiza)
Rp.
4,675,500
Rp.
18,604,250
Rp.
3,252,500
Rp.
Rp.
Rp.
3,565,200
465,200
298,650
Rp.
Rp.
Rp.
93,261,400
6,414,850
86,846,550
Dibukukan Oleh,
(
)
2
PT. CAMERA PRO
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2015
(in Rp.)
Page: __________
DATE
1
2
3
4
5
6
DEC
DESCRIPTION
DOC. NO
31 M-21/31 Depreciation Expense
A . Dep e iatio – Buildi gs
A . Dep e iato – E uip e t
Acc. Depreciation - Automobile
Acc. Depreciation - Motorcycle
POST.
REF
6-150
1-321
1-331
1-341
1-351
DEBIT
CREDIT
31,156,250
1
16,250,000
10,250,000
4,500,000
156,250
(Pencatatan depresiasi Des. gedung dan peralatan )
9
10
(Beban air, listrik, dan tel. yang masih harus dibayar)
6-110
2-120
4,675,500
4,675,500
13
14
(Asuransi jatuh tempo)
10
6-160
1-170
8,906,250
12
8,906,250
15
17
Rent Expense
Prepaid Rent
18
Sewa jatuh tempo)
6-170
1-180
1,850,000
16
1,850,000
19
21
Office Supplies Expense
Office Supplies
22
(Beban perlengkapan kantor )
6-120
1-160
28,895,750
20
28,895,750
23
25
Allowance of Doubtful Debt
Doubtfull Debt Expense
26
(Pengurangan cadangan piutang tak tertagih)
6-131
1-140
3,338,600
24
3,338,600
25
26
27
30
21
22
23
29
17
18
19
28
13
14
15
24
9
11
Insurance Expense
Prepaid Insurance
20
5
8
11
16
4
7
Utilities Expense
Accrued Expense
12
3
6
7
8
2
27
VAT (Value Added Tax) Out
VAT (Value Added Tax) In
VAT (Value Added Tax) Payable
2-131
1-191
2-130
186,354,000
28
128,925,000
57,429,000
3
29
30
(Menutup perkiraan VAT)
31
31
32
32
34
Prepaid Income Tax Article 25
Income Tax Article 25/29 Payable
35
(Uang muka PPh Ps 25 yang harus dibayar)
33
1-192
2-134
3,252,500
33
3,252,500
34
35
36
36
41
Accounts Receivable
Bank Service Charges
Income Tax Article 4(2) Expense
Interest Income
Cash In Bank
42
(Pencatatan laporan bank rekonsiliasi)
37
38
39
40
1-130
9-120
9-140
8-110
1-110
15,750,000
298,650
465,200
37
38
39
3,565,200
12,948,650
40
41
42
43
43
46
Wages and Salaries
Income Tax Article 21 Payable
Accrued Expense
47
(Gaji dan upah yang masih harus dibayar)
44
45
6-180
2-132
2-120
93,261,400
44
6,414,850
86,846,550
45
46
47
48
48
TOTAL
49
378,204,100
RECAPITULATION
Acc. No
6-150
6-110
6-160
6-120
6-131
2-131
1-192
1-130
9-120
9-140
6-180
6-170
DEBIT
Amount
31,156,250
4,675,500
8,906,250
28,895,750
3,338,600
186,354,000
3,252,500
15,750,000
298,650
465,200
93,261,400
1,850,000
TOTAL
378,204,100
Acc. No
1-321
1-331
2-120
1-170
1-160
1-140
1-191
2-130
2-134
8-110
2-132
2-120
1-341
1-110
1-180
1-351
TOTAL
CREDIT
Amount
16,250,000
10,250,000
4,675,500
8,906,250
28,895,750
3,338,600
128,925,000
57,429,000
3,252,500
3,565,200
6,414,850
86,846,550
4,500,000
12,948,650
1,850,000
156,250
378,204,100
Date
Prepared by : ............
Signature
.....................
Posted by : ............
.................. ...
378,204,100
-
4
49
PT. CAMERA PRO
UN ADJUSTED ACCOUNT
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
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
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
DEBIT/CREDIT
1,475,460,550
24,438,550
1,465,464,000
39,975,200
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
1,153,750,000
984,000,000
604,750,000
432,000,000
265,500,000
15,000,000
1,418,175,000
186,354,000
230,000,000
ACCT. NO
2-210
3-110
3-130
3-140
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
ACCOUNT TITLE
BRI Bank, Loan
Stock Capital
Retained Earnings
Dividend
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
DEBIT/CREDIT
459,000,000
3,640,000,000
4,713,376,325
230,000,000
6,843,936,000
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
39,546,500
2,600,000
12,853,000
7,623,100
43,987,500
32,853,250
18,756,400
29,755,350
5
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
PT. CAMERA PRO
WORKING SHEET
December, 31 2015
(in Rp.)
ACC. NO
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
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
DESCRIPTION
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
Acc. Dep eciatio – Buildi gs
Equipment
Acc. Dep eciato – E uip e t
Automobile
Acc. Depreciation - Automobile
Motorcycle
Acc. Depreciation - Motorcycle
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
BRI Bank, Loan
Stock Capital
Retained Earnings
Dividend
TRIAL BALANCE
DEBIT
1,475,460,550
24,438,550
1,465,464,000
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
984,000,000
432,000,000
15,000,000
230,000,000
CREDIT
39,975,200
1,153,750,000
604,750,000
265,500,000
ADJUSTING ENTRIES
DEBIT
ADJUSTED TRIAL BALANCE
CREDIT
12,948,650
15,750,000
DEBIT
1,462,511,900
24,438,550
1,481,214,000
3,988,720
28,895,750
8,906,250
1,850,000
128,925,000
3,252,500
CREDIT
DEBIT
CREDIT
STATEMENT OF FINANCIAL POSITION
DEBIT
1,462,511,900
24,438,550
1,481,214,000
CREDIT
1
2
3
43,963,920
764,950,000
18,604,250
133,593,750
42,550,000
29,107,500
4,500,000,000
3,900,000,000
16,250,000
43,963,920
764,950,000
18,604,250
133,593,750
42,550,000
29,107,500
4,500,000,000
3,900,000,000
984,000,000
10,250,000
615,000,000
432,000,000
4,500,000
270,000,000
156,250
6
7
8
9
10
11
12
13
1,170,000,000
984,000,000
432,000,000
15,000,000
186,354,000
6,414,850
3,252,500
230,000,000
14
15
615,000,000
270,000,000
16
17
18
19
156,250
1,418,175,000
91,522,050
57,429,000
6,414,850
3,252,500
230,000,000
459,000,000
3,640,000,000
4,713,376,325
91,522,050
57,429,000
4
5
1,170,000,000
15,000,000
1,418,175,000
186,354,000
230,000,000
459,000,000
3,640,000,000
4,713,376,325
-
INCOME STATEMENT
156,250
1,418,175,000
91,522,050
57,429,000
6,414,850
3,252,500
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
6
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
4-110
4-120
4-130
5-110
6-110
6-120
6-131
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
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
6,843,936,000
39,546,500
12,853,000
7,623,100
-
6,843,936,000
103,119,200
42,095,000
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
4,675,500
28,895,750
3,988,720
31,156,250
8,906,250
1,850,000
93,261,400
3,565,200
2,600,000
43,111,700
12,853,000
7,623,100
43,987,500
33,151,900
19,221,600
29,755,350
298,650
465,200
6,843,936,000
33
103,119,200
42,095,000
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
2,600,000
34
35
36
37
38
39
40
41
42
43
44
45
46
43,111,700
12,853,000
7,623,100
47
48
49
50
43,987,500
33,151,900
19,221,600
29,755,350
51
52
53
54
55
56
57
58
56
Net Income/Net Loss
TOTAL
19,614,839,125
19,614,839,125
378,854,220
378,854,220
19,625,813,695
19,625,813,695
1,299,680,055
6,907,523,800
6,907,523,800
14,017,969,950
7
1,299,680,055
14,017,969,950
57
58
1
2
PT. CAMERA PRO
BANK RECONCILIATION - MANDIRI
1
2
Desember, 31 2015
(in Rp.)
3
4
3
4
5
6
5
Cash balance per bank statement
1,462,511,900
6
7
8
9
10
11
12
7
Cash balance per books
Add : Interest Income
Less: Non Sufficient Fund
Bank Service Charges
Income Tax Article 4(2) Expense
1,475,460,550
3,565,200
9
15,750,000
298,650
465,200
10
11
12
(16,513,850)
1,462,511,900
13
14
8
Adjusted cash balance per books
13
14
15
15
Date
Prepared by : ............
Signature
.....................
8
PT. CAMERA PRO
INCOME STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
1
2
3
4
5
REVENUES
Sales
Less : Sales Discount
Sales Return & Allowances
Net Sales
1
6,843,936,000
(103,119,200)
(42,095,000)
2
3
4
6,698,721,800
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
6
Less : Cost of Merchandise Sold
Gross Profit
OPERATING EXPENSE
Utilities Expense
Office Supplies Expense
Doubtful Debts Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Advertising Expense
Others Operating Expense
Total Operating Expense
Operating Profit
OTHER REVENUES / GAINS
Interest Income
Freights Collected
Late Fees Collected
Total Other Revenues/Gains
(3,298,450,000)
3,400,271,800
29
30
31
32
33
34
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
10
11
12
13
14
15
16
17
18
19
(2,035,463,195)
1,364,808,605
20
21
22
43,111,700
12,853,000
7,623,100
23
24
25
63,587,800
26
27
OTHER EXPENSE / LOSSES
Gain (Loss) on Sale of Fixed Asset
Interest Expenses
Bank Service Charges
Income Tax Article 4(2) Expense
Income Tax Expense
Late Fees Expenses
28
2,600,000
43,987,500
33,151,900
19,221,600
29,755,350
29
30
31
32
33
34
(128,716,350)
1,299,680,055
35
36
8
9
27
28
7
Net Income/Loss
Date
Prepared by : ............
Signature
.....................
9
35
36
PT. CAMERA PRO
CHANGES OF EQUITY STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
DESCRIPTION
2 Beginning Balance, Nov 30 2015
3 Additional Capital
1
Net Income
5 Dividend
6 Ending Balance, Dec 31 2015
STOCK CAPITAL
RETAINED EARNING
3,520,000,000
4,713,376,325
120,000,000
EQUITY
1
8,233,376,325 2
120,000,000 3
1,299,680,055
(230,000,000)
5,783,056,380
1,299,680,055 4
(230,000,000) 5
9,423,056,380 6
4
3,640,000,000
Date
Prepared by : ............
Signature
.....................
10
PT. CAMERA PRO
STATEMENT OF FINANCIAL POSITION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
ASSET
CURRENT ASSET
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
TOTAL CURRENT ASSET
FIXED ASSETS
Land
Buildings
A . Dep e iatio – Buildi gs
Equipment
A . Dep e iato – E uip e t
Automobile
Acc. Depreciation - Automobile
Motorcycle
Acc. Depreciation - Motorcycle
1,481,214,000
(43,963,920)
3,900,000,000
(1,170,000,000)
984,000,000
(615,000,000)
432,000,000
(270,000,000)
15,000,000
(156,250)
Per December, 31 2015
(in Rp.)
LIABILITIES
CURRENT LIABILITIES
1,462,511,900
Accounts Payable
24,438,550
Accrued Expense
VAT (Value Added Tax) Payable
1,437,250,080
VAT (Value Added Tax) Out
764,950,000
Income Tax Article 21 Payable
18,604,250
Income Tax Article 23 Payable
133,593,750
Income Tax Article 25/29 Payable
42,550,000
Dividend Payable
29,107,500
TOTAL CURRENT LIABILITIES
3,913,006,030
LONG TERM LIABILITY
4,500,000,000
BRI, Loan
TOTAL LIABILITIY
2,730,000,000
OWNER'S EQUITY
369,000,000
Equity
1
2
1,418,175,000
91,522,050
57,429,000
6,414,850
3,252,500
230,000,000
27
4
5
6
7
8
9
10
11
12
13
1,806,793,400
14
459,000,000
2,265,793,400
16
15
17
18
19
9,423,056,380
20
21
162,000,000
22
23
14,843,750
24
25
26
3
25
TOTAL FIXED ASSETS
TOTAL ASSET
7,775,843,750
11,688,849,780
-
TOTAL OWNER'S EQUITY
TOTAL LIABILTIES & OWNER'S EQUITY
Date
Prepared by : ............
9,423,056,380
11,688,849,780
Signature
.....................
11
26
27
PT. CAMERA PRO
CASH FLOW STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
1
2
3
4
5
CASH FLOW FROM OPERATING ACTIVITIES
Cash receipts:
From customers
Interest Income
Cash Receipts from Operating Activities
1
2
967,835,400
3,565,200
3
4
971,400,600
6
7
8
6
Cash payments:
To suppliers
7
11
Prepaid Rent
Accrued Expenses
Income Tax Article 21 Payable
12
VAT (Value Added Tax) Payable
13
Income Tax Article 25/29 Payable
14
Other Operating expense
Advertising Expense
Interest Expense
Income Tax Article 4(2) Expense
Bank Service Charges
Cash Payments from Operating Activities
Net cash provided by operating activities
9
10
15
16
17
18
19
20
(232,685,500)
(44,400,000)
(103,875,575)
(8,154,550)
(61,285,700)
(6,652,300)
(13,220,625)
(3,115,750)
(7,012,500)
(465,200)
(298,650)
8
9
10
11
12
13
14
15
16
17
18
(481,166,350)
490,234,250
21
22
23
24
27
28
CASH FLOW FROM INVESTING ACTIVITIES
Selling Fixed Asset
Purchasing Fixed Asset
31
32
33
34
35
36
37
20
22
100,000,000
(15,000,000)
23
24
25
CASH FLOW FROM FINANCING ACTIVITIES
Payment of BRI Loan
Net increase/decrease in cash
26
(8,500,000)
566,734,250
29
30
19
21
25
26
5
27
28
29
Cash at November, 30, 2015
Cash in Bank
Petty Cash
Cash at November 30, 2015
Cash at December 31, 2015
Cash in Bank
Petty Cash
Cash at December 31, 2015
30
874,565,700
45,650,500
31
32
920,216,200
1,486,950,450
1,462,511,900
24,438,550
Prepared by : ............
34
35
36
1,486,950,450
Date
33
Signature
.....................
12
37
PT. CAMERA PRO
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2015
(in Rp.)
Page: GJ 01
DATE
1
2
3
4
5
6
7
8
DEC
31
DOC. NO
DESCRIPTION
Sales
Interest Income
Freights Collected
Late Fees Collected
Sales Discount
Sales Return and Allowance
Income Summary
(Menutup akun pendapatan)
POST.
REF
4-110
8-110
8-140
8-150
4-120
4-130
DEBIT
CREDIT
6,843,936,000
43,111,700
12,853,000
7,623,100
1
2
3
4
103,119,200
42,095,000
6,762,309,600
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
30
31
5,462,629,545
5-110
6-110
6-120
6-131
6-140
6-151
6-160
6-170
6-180
6-190
6-200
8-130
9-110
9-120
9-140
9-130
10
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,850,000
1,182,261,400
57,573,250
101,345,625
2,600,000
43,987,500
33,151,900
19,221,600
29,755,350
34
35
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Retained Earnings
Dividend
(Menutup dividend)
3-130
3-140
230,000,000
29
230,000,000
30
31
32
33
7
9
Income Summary
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
Gain (Loss) on Sale of Fixed Asset
Interest Expenses
Bank Service Charges
Income Tax Article 4(2) Expense
Late Fees Expenses
(Menutup akun beban)
28
29
6
8
9
10
5
32
Income Summary
Retained Earnings
(Menutup net income 2014)
1,299,680,055
3-130
33
1,299,680,055
34
35
36
36
37
37
38
38
39
39
40
40
41
41
42
TOTAL
13,899,833,400
13,899,833,400
13
42
RECAPITULATION
DEBIT
Acc. No
Amount
Acc. No
4-110
6,843,936,000 4-120
8-110
43,111,700 4-130
8-140
12,853,000 5-110
8-150
7,623,100 6-110
3-130
230,000,000 6-120
3-150
6,762,309,600 6-131
6-140
6-151
6-160
6-180
6-190
6-200
9-110
9-120
9-140
9-130
3-140
3-130
8-130
3-150
6-170
Total
13,899,833,400
Total
CREDIT
Amount
103,119,200
42,095,000
3,298,450,000
58,732,950
67,850,350
39,486,120
25,601,000
406,356,250
94,406,250
1,182,261,400
57,573,250
101,345,625
43,987,500
33,151,900
19,221,600
29,755,350
230,000,000
1,299,680,055
2,600,000
6,762,309,600
1,850,000
Date
Prepared by : ............
Signature
.....................
Posted by : ............
.................. ...
13,899,833,400
14
PT. CAMERA PRO
AFTER CLOSING 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
15
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
16