6018 P3 Lembar Jawaban Kosong Akuntansi

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Date ID# Description



9/27/2013 MYOB / Excel 4:34 AM

Credit

Ac. Name Ref AmountAc. Payable

Job No.

1/01/2011 To 31/12/2011

PT AYA

Miscellaneous

rchases Journal

Inventory VAT IN

Debit



Debit Credi

Ac. Receivable Sales VAT OUT

PT AYASales Journal

01/01/2011 To 31/12/2011




Ac. Name Ref Amount

Job No.Miscellaneous



Ac. Name Ref Amount

Miscellaneous

PT AYACash Receipts Journal

01/01/2011 To 31/12/2011


Debit

Cash In Bank



Ac. Name Ref AmountAc. Receivable

Miscellaneous

Credit

Job No.



Debit

Ac. Name Ref

ID# Description

Ac. Payable

Miscellaneous

PT AYACash Disbursements

01/01/2011 To 31/12/201

Date



Credit Job No.

Amount Ac. Name Ref AmountCash In bank

Miscellaneous

Journal1



Date Inv. No Description Account Name

#VALUE! PB-12-01 0 Cost of Goods Sold

Inventory

1/0/1900 PB-12-02 0 Cost of Goods Sold

Inventory

20/12/2011 PR-12-99 PT FOODNESIA INDUSTRI: Debit from 00000005 Account Payable

Inventory

VAT In


Inventory

12/24/2011 PR-12-02 Sale; PT BIDAKARA Account Receivable

Sales returnVAT Out

Cost of Goods Sold

Inventory


Inventory

Grand Total:

PT AYAGeneral Journal

01/01/2011 To 31/12/2011



Debit Kredit



Account Name Ref Amount

Grand Total:

Date Invoice No. DescriptionDebit

PT AYAPetty Cash Journal

01/01/2011 To 31/12/2011



Credit

Petty Cash



Date Src ID# Memo Debit Credit

Total:


Total:


Total:


Total:


PT ENDAH INDONESIAN FOOD

JAVA RESTAURANT

MEKARSARI RESTAURANT

PT AYASupplier Ledger

01/01/2011 To 31/12/2011

PT AYACustomer Ledger

01/01/2011 To 31/12/2011

PT JAKARTA INTERNATIONAL HOTEL

PT BIDAKARA



Total:


Total:

PT FOODNESIA INDUSTRI



C001

Balance

C002

Balance

C003

Balance

C004Balance

S001

Balance



S002

Balance



Nama Nugget Beef

Unit Price Total Unit

Nama: Nugget Chicken

Unit Price Total Unit

Kartu Persediaan

In

Tanggal No Bukti Keterangan

Tanggal No Bukti Keterangan

In



Kode F001

Price Total Unit Price Total

Kode F002

Price Total Unit Price Total

Out Balance

Out Balance



ID# Src Date

1-1102 Petty Cash

ID# Src Date

1-1201 Account Receivable

ID# Src Date



1-1202 Allowance of Doubtful Debt

ID# Src Date

1-1300 Inventory

ID# Src Date

1-1400 Office Supplies

ID# Src Date

1-1502 Prepaid Rent

ID# Src Date

1-1510 Prepaid Insurance

ID# Src Date



1-1601 VAT In

ID# Src Date

1-1604 Prepaid Income Tax Article 25

ID# Src Date

1-2310 Vehicle

ID# Src Date

1-2320 Vehicle Accumulated Depr.

ID# Src Date

1-2410 Equipment

ID# Src Date

1-2420 Equipment Accumulated Depr.

ID# Src Date

2-1100 Account Payable

ID# Src Date



2-1201 Expenses Payable

ID# Src Date

2-1301 VAT Out

ID# Src Date

2-1302 VAT PayableID# Src Date

2-1401 Income Tax Article 21 Payable

ID# Src Date


ID# Src Date



2-1403 Income Tax Article 25/29 Payab

ID# Src Date

2-1500 Retired Payable

ID# Src Date

2-2100 Bank Mandiri Loan

ID# Src Date

3-0800 Retained Earnings

ID# Src Date

3-0999 Historical Balancing

ID# Src Date

3-1000 Capital Stock

ID# Src Date

3-4000 Dividen

ID# Src Date

4-1000 Sales

ID# Src Date



4-2000 Sales Return

ID# Src Date

5-1000 Cost of Goods Sold

ID# Src Date

6-2100 Wages and Salaries

ID# Src Date

6-2111 Insurance Expense

ID# Src Date

6-2112 Bad Debt Expense

ID# Src Date

6-2113 Rent Expense

ID# Src Date

6-2114 Telephone & Internet Expense

ID# Src Date

6-2115 Electricity Expense



ID# Src Date

6-2301 Vehicle Depr. Expense

ID# Src Date

6-2302 Equipment Depr. Expense

ID# Src Date

6-2303 Other Operating Expense

ID# Src Date

8-1000 Interest Income

ID# Src Date

9-1000 Bank Service Charge

ID# Src Date

9-1002 Income Tax Article 4(2)

ID# Src Date



9-3000 Income Tax Expense

ID# Src Date



Memo Debit Credit Job No.

Total:


Total:


Total:

PT AYAGeneral Ledger [Detail]

01/12/2011 To 31/12/2011




Total:


Total:


Total:


Total:


Total:




Total:


Total:


Total:


Total:


Total:


Total:





Total:


Total:


Total:


Total:


Total:


Total:


Total:




Total:


Total:


Total:


Total:


Total:


Total:


Total:


Total:




Total:


Total:


Total:


Total:


Total:


Total:


Total:



Net Activity Ending Balance







Account # Account YTD Debit YTD Credit

1-1101 Kas Rp 30,350,000.00

1-1201 Piutang Dagang Rp 65,400,000.00

1-1400 Advertensi Dibayar di Muka Rp 9,400,000.00

1-1502 Persediaan Perlengkapan Kantor Rp 2,050,000.00

1-2310 Peralatan Kantor Rp 77,900,000.00

1-2320 Akumulasi Depr. Peralatan Kantor Rp 10,400,000.00

2-1100 Hutang Dagang Rp 68,350,000.00

2-1201 Pendapatan Diterima di Muka Rp 11,900,000.00

3-1000 Modal, Tuan Gamal Rp 40,000,000.00

3-4000 Prive, Tuan Gamal Rp 108,300,000.00

4-1000 Pendapatan Rp 438,900,000.00

6-2100 Biaya Bunga Rp 54,400,000.00

6-2111 Biaya Gaji Rp 211,150,000.00

6-2112 Biaya Telephon Rp 10,600,000.00

Total: Rp 569,550,000.00 Rp 569,550,000.00

Perusahaan Angkutan Antar NusaTrial Balance

31/06/2001



January 2011 through December 2011

Net Profit / (Loss)

Koreksi Fiskal Positif

Bad Debt Expense

Income Tax Article 4(2)

Jumlah Koreksi Positif

Koreksi Fiskal Negatif

Interest Income

Net Profit / (Loss) Fiskal

Income Tax. PT AYA (PKP X 25%)

Kredit Pajak:

Prepaid Income Tax Article 25Income Tax Artc. 29 Payable

PT AYAFiscal Reconsiliation



Acct# ID# Account Name Debit Credit Job No.

GJ 31/12/2011 Rekonsilias Bank

8-1000 BM12-1 Interest Income9-1000 BM12-1 Bank Service Charge

9-1002 BM12-1 Income Tax Article 4(2)

1-1101 BM12-1 Bank Mandiri

GJ 31/12/2011 Penyesuaian pada akhir tahun

6-2303 BM12-2 Other Operating Expense

1-1400 BM12-2 Office Supplies

6-2113 BM12-2 Rent Expense

1-1502 BM12-2 Prepaid Rent

6-2111 BM12-2 Insurance Expense

1-1510 BM12-2 Prepaid Insurance

6-2112 BM12-2 Bad Debt Expense1-1202 BM12-2 Allowance of Doubtful Debt

GJ 31/12/2011 Beban yang perlu di catat di bulan desember

1-1604 BM12-3 Prepaid Income Tax Article 25

2-1403 BM12-3 Income Tax Article 25/29 Payab

6-2301 BM12-3 Vehicle Depr. Expense

1-2320 BM12-3 Vehicle Accumulated Depr.

6-2302 BM12-3 Equipment Depr. Expense

1-2420 BM12-3 Equipment Accumulated Depr.

6-2115 BM12-3 Electricity Expense

2-1201 BM12-3 Expenses Payable

6-2114 BM12-3 Telephone & Internet Expense


6-2100 BM12-3 Wages and Salaries


2-1401 BM12-3 Income Tax Article 21 Payable

GJ 31/12/2011 Rekonsiliasi Pajak PPN dan PPh Badan

1-1601 BM12-4 VAT In

2-1301 BM12-4 VAT Out

2-1302 BM12-4 VAT Payable

9-3000 BM12-4 Income Tax Expense

1-1604 BM12-4 Prepaid Income Tax Article 25

2-1403 BM12-4 Income Tax Article 25/29 Payab

Grand Total:

PT AYAAdjusment Journal

01/01/2011 To 31/12/2011



YTD Debit YTD Credit YTD Debit YTD Credit

1-1101 Kas

1-1102 Petty Cash1-1201 Account Receivable

1-1202 Allowance of Doubtful Debt

1-1300 Inventory


1-1502 Prepaid Rent


1-1601 VAT In

1-1604 Prepaid Income Tax Article 25

1-2310 Vehicle


1-2410 Equipment




2-1301 VAT Out

2-1302 VAT Payable







3-0999 Historical Balancing


3-4000 Dividen

4-1000 Sales

4-2000 Sales Return

5-1000 Cost of Goods Sold

6-2100 Wages and Salaries

6-2111 Insurance Expense

6-2112 Bad Debt Expense

6-2113 Rent Expense

6-2114 Telephone & Internet Expense

6-2115 Electricity Expense

6-2301 Vehicle Depr. Expense

6-2302 Equipment Depr. Expense

6-2303 Other Operating Expense8-1000 Interest Income

9-1000 Bank Service Charge

9-1002 Income Tax Article 4(2)

9-3000 Income Tax Expense

Total:

PTTrial B

01/01/2011 T

AccountTrial Balance Adjusment Journal

Account #



INCOME 1-0000 ASSET

Sales - 1-1000 CURRENT ASSET

Sales Return - 1-1101 Bank Mandiri

Total INCOME - 1-1102 Petty Cash


Cost of Goods Sold 1-1202 Allowance of Doubtful Debt

Cost of Goods Sold 1,860,131,806

Total Cost of Goods Sold 1,860,131,806 1-1300 Inventory


Gross Profit 1,650,328,194 1-1502 Prepaid Rent


OPERATING EXPENSE 1-1601 VAT In

Wages and Salaries 274,000,000 1-1604 Prepaid Income Tax Article 25

Insurance Expense 4,250,000Bad Debt Expense 21,747,800

Rent Expense 40,000,000 1-2000 FIXED ASSETS

Telephone & Internet Expense 31,850,000 1-2310 Vehicle

Electricity Expense 26,700,000 1-2320 Vehicle Accumulated Depr.

Vehicle Depr. Expense 112,500,000 1-2410 Equipment

Equipment Depr. Expense 52,500,000 1-2420 Equipment Accumulated Depr.

Other Operating Expense 14,085,000

Total OPERATING EXPENSE 577,632,800

Operating Profit 1,072,695,394

OTHER INCOME

Interest Income 39,250,000

Total OTHER INCOME 39,250,000

Total ASSET

OTHER EXPENSE

Bank Service Charge 14,600,000

Net Account Receivable

CURRENT ASSET

FIXED ASSETS

PT AYAProfit & Loss Statment

01/01/2011 To 31/12/2011



Income Tax Article 4(2) 7,850,000

Income Tax Expense 269,960,750

Total OTHER EXPENSE 292,410,750

Net Profit / (Loss) 819,534,644

Cash Flow from Operating Activities

Retained Earnings

Net Income Current Year Earnings

Dividen


1-1202 Allowance of Doubtful Debt End Retained Earnings

1-1300 Inventory


1-1502 Prepaid Rent




2-1302 VAT Payable





Net Cash Flows from Operating Activities

Cash Flow from Investing Activities

1-2310 Vehicle

PT AYA

Statement of Cash Flow

January 2011 through December 2011

Ret




1-2410 Equipment


Net Cash Flows from Investing Activities

Cash Flow from Financing Activities




3-4000 Dividen

Net Cash Flows from Financing Activities

Net Increase/Decrease for the period

Cash at the Beginning of the period

Cash at the End of the period



tatment



Deit Credit

Menutup Akun yang dikredit 1-1101

Sales 1-1102Interest Income 1-1201

Income Summary 1-1202

1-1300


Sales Return 1-1502

Cost of Goods Sold 1-1510

Wages and Salaries 1-1601

Insurance Expense 1-1604

Bad Debt Expense 1-2310

Rent Expense 1-2320

Telephone & Internet Expense 1-2410

Electricity Expense 1-2420Vehicle Depr. Expense 2-1100

Equipment Depr. Expense 2-1201

Other Operating Expense 2-1301

Bank Service Charge 2-1302

Income Tax Article 4(2) 2-1401

Income Tax Expense 2-1402

2-1403

Menutup akun Income Summary 2-1500


Retained Earnings 3-0800

3-0999

Menutup akun Deviden ke Retained Earnings 3-1000

Retained Earnings 3-4000

Dividen

Account #

PT AYAClosing Journal

01/01/2011 To 31/12/2011



YTD Debit YTD Credit

0

Petty Cash Account Receivable

Allowance of Doubtful Debt

Inventory

Office Supplies

Prepaid Rent

Prepaid Insurance

VAT In

Prepaid Income Tax Article 25

Vehicle

Vehicle Accumulated Depr.

Equipment

Equipment Accumulated Depr. Account Payable

Expenses Payable

VAT Out

VAT Payable

Income Tax Article 21 Payable

Income Tax Article 23 Payable

Income Tax Article 25/29 Payab

Retired Payable

Bank Mandiri Loan

Retained Earnings

Historical Balancing

Capital Stock

Dividen

Balance Sheet

Total

Account

PT AYAPost Closing Trial Balance

01/01/2011 To 31/12/2011

6018 P3 Lembar Jawaban Kosong Akuntansi

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