Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account Number: Petty Cash 1-1100 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 5.000.000,00 Account: GENERAL LEDGER Account Number: Cash In Bank 1-1110 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 308.080.282,43 31 J. Penerimaan Kas 1.035.889.800,00 1.343.970.082,43 J.Pengeluaran Kas 532.170.000,00 811.800.082,43 J. Penyesuaian 4.285.000,00 816.085.082,43 Account: GENERAL LEDGER Account Number: Marketable Securities 1-1120 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 90.405.000,00 31 J. Penerimaan Kas 45.202.500,00 45.202.500,00 Account: GENERAL LEDGER Account Number: Accounts Receivable 1-1130 Date Description Ref. Debet Credit Balance Debet Credit Dec 1 Opening Balance 372.000.000,00 31 J. Penjualan 829.400.000,00 1.201.400.000,00 J. Penerimaan Kas 372.000.000,00 829.400.000,00 J. Umum 67.100.000,00 762.300.000,00
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PT. FADHALI INDO TRADING GENERAL LEDGER Jawaban LKS Akuntansi Kota Tangerang Tahun 2013 Prepared by Suryani, SE PT. FADHALI INDO TRADING GENERAL LEDGER Account: GENERAL LEDGER Account
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Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
PT. FADHALI INDO TRADING
GENERAL LEDGER
Account:GENERAL LEDGER
Account Number:
Petty Cash 1-1100
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 5.000.000,00
Account: GENERAL LEDGER Account Number:
Cash In Bank 1-1110
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 308.080.282,43
31 J. Penerimaan Kas 1.035.889.800,00 1.343.970.082,43
J.Pengeluaran Kas 532.170.000,00 811.800.082,43J. Penyesuaian 4.285.000,00 816.085.082,43
Account: GENERAL LEDGER Account Number:
Marketable Securities 1-1120
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 90.405.000,00
31 J. Penerimaan Kas 45.202.500,00 45.202.500,00
Account: GENERAL LEDGER Account Number:
Accounts Receivable 1-1130
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 372.000.000,00
31 J. Penjualan 829.400.000,00 1.201.400.000,00
J. Penerimaan Kas 372.000.000,00 829.400.000,00
J. Umum 67.100.000,00 762.300.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Account: GENERAL LEDGER Account Number:
Allowance for Doubtful Debt 1-1140
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 10.840.000,00J.Penyesuaian 27.275.000,00 38.115.000,00
Account: GENERAL LEDGER Account Number:
Employee Receivable 1-1150
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 2.100.000,00
Account: GENERAL LEDGER Account Number:
Other Receivable 1-1160
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance
Account: GENERAL LEDGER Account Number:
Merchandise Inventory 1-1170
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 1.056.500.000,00
31 J. Penerimaan Kas 426.000.000,00 630.500.000,00
J. Penjualan 623.428.571,43 7.071.428,57
J.Pembelian 844.500.000,00 851.571.428,57
J.Umum 51.000.000,00 67.000.000,00 835.571.428,57
Account: GENERAL LEDGER Account Number:
Office Supplies 1-1180
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 2.580.000,0031 J.Penyesuaian 880.000,00 1.700.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Account: GENERAL LEDGER Account Number:
Store Supplies 1-1190
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 5.900.000,0031 J.Penyesuaian 2.950.000,00 2.950.000,00
Account: GENERAL LEDGER Account Number:
VAT In 1-1200
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 19.600.000,00
31 J.Pembelian 84.450.000,00 104.050.000,00
J. Pengeluaran Kas 11.500.000,00 19.600.000,00 95.950.000,00
J.Umum 6.700.000,00 89.250.000,00
Account: GENERAL LEDGER Account Number:
Prepaid Income Tax 1-1210
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 32.000.000,00
31 J.Pengeluaran Kas 3.200.000,00 35.200.000,0031 J.Penyesuaian 3.200.000,00 30.206.625,00 8.193.375,00
Account: GENERAL LEDGER Account Number:
Prepaid Insurance 1-1220
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 31.200.000,0031 J.Penyesuaian 15.600.000,00 15.600.000,00
Account: GENERAL LEDGER Account Number:
Prepaid Advertising 1-1230
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 3.000.000,0031 J.Penyesuaian 1.600.000,00 1.400.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Account: GENERAL LEDGER Account Number:
Land 1-2110
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 165.000.000,00
Account: GENERAL LEDGER Account Number:
Building 1-2120
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 210.000.000,00
Account:GENERAL LEDGER
Account Number:Accumulated Depreciation -
Building 1-2130
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 105.000.000,0031 Penyesuaian 10.500.000,00 115.500.000,00
Account: GENERAL LEDGER Account Number:
Vehicle 1-2140
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 175.000.000,00
31 J. Penerimaan Kas 175.000.000,00 -
J.Pengeluaran Kas 142.000.000,00 142.000.000,00
Account:GENERAL LEDGER
Account Number:Accumulated Depreciation -
Vehicle 1-2150
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 108.862.304,69
31 J. Penerimaan Kas 125.396.728,52 16.534.423,83 -
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Account: GENERAL LEDGER Account Number:
Equipment 1-2160
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 220.000.000,00
Account:GENERAL LEDGER
Account Number:Accumulated Depreciation -
Equipment 1-2170
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 188.240.740,7431 Penyesuaian 13.233.024,69 201.473.765,43
Account: GENERAL LEDGER Account Number:
Accounts Payable 2-1100
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 350.500.000,00
31 J. Pembelian 928.950.000,00 1.279.450.000,00
J. Pengeluaran Kas 350.500.000,00 928.950.000,00
J. Umum 73.700.000,00 855.250.000,00
Account: GENERAL LEDGER Account Number:
Wages & Salaries Payable 2-1110
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 0
31 Penyesuaian 14.760.000,00 14.760.000,00
Account:GENERAL LEDGER
Account Number:Electricity, Water & Telp
Payable 2-1120
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 0
31 Penyesuaian 1.270.000,00 1.270.000,00
Kunci Jawaban LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Account: GENERAL LEDGER Account Number:
VAT Out 2-1130
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 23.520.000,00
31 J. Penerimaan Kas 51.839.500,00 75.359.500,00
J. Pengeluaran Kas 23.520.000,00 51.839.500,00
J. Penjualan 75.400.000,00 127.239.500,00
J. Umum 6.100.000,00 121.139.500,00
Account: GENERAL LEDGER Account Number:
Income Tax Payable 2-1140
Date Description Ref. Debet CreditBalance
Debet Credit
Dec 1 Opening Balance 0
31 J. Pengeluaran Kas 240.000,00 290.000,00 50.000,00