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Jawaban Praktikum Akl Rahma
Jawaban Praktikum Akl Rahma
Firma Jaya
Tabel Bunga Penjualan Angsuran
Tanggal Jumlah Jumlah Bunga Jumlah Saldo Piutang
Angsuran Penerimaan
1-Dec-08 - - - 60,000,000
1-Dec-08 6,000,000 - 6,000,000 54,000,000
1-Jan-09 4,500,000 1,080,000 5,580,000 49,500,000
1-Feb-09 4,500,000 990,000 5,490,000 45,000,000
1-Mar-09 4,500,000 900,000 5,400,000 40,500,000
1-Apr-09 4,500,000 810,000 5,310,000 36,000,000
1-May-09 4,500,000 720,000 5,220,000 31,500,000
1-Jun-09 4,500,000 630,000 5,130,000 27,000,000
1-Jul-09 4,500,000 540,000 5,040,000 22,500,000
1-Aug-09 4,500,000 450,000 4,950,000 18,000,000
1-Sep-09 4,500,000 360,000 4,860,000 13,500,000
1-Oct-09 4,500,000 270,000 4,770,000 9,000,000
1-Nov-09 4,500,000 180,000 4,680,000 4,500,000
1-Dec-09 4,500,000 90,000 4,590,000 -
Firma Jaya
Laporan Posisi Keuangan
31 Desember 2008
ASET: LIABILITAS:
Aset Lancar: Liabilitas Lancar:
Kas 88,909,000 Utang dagang 303,820,000
Investasi sementara saham 3,660,000 Utang bank jangka pendek 225,000,000
Investasi sementara deposito 150,000,000 Utang gaji 1,500,000
Piutang dagang 605,880,000 Utang PPN 52,080,000
Cadangan kerugian piutang (6,058,800) Utang PPh badan 64,482,200
Piutang penjualan angsuran 54,000,000 Utang beban 3,825,000
Piutang bunga 1,080,000 Laba penjualan angs belum direalisas 21,600,000
Persediaan barang dagangan 365,000,000 Jumlah Liabilitas Lancar 672,307,200
Asuransi dibayar di muka 6,900,000
Advertensi dibayar di muka 1,800,000
Sewa dibayar di muka 1,500,000
PPN dibayar di muka 15,120,000
Persediaan perlengkapan kantor 900,000
Jumlah Aset Lancar 1,288,690,200
Aset Tetap:
Tanah 270,000,000
Gedung 216,000,000
Akumulasi penyusutan gedung (10,800,000)
Kendaraan 90,000,000
Akumulasi penyusutan kendaraan (22,500,000) EKUITAS:
Mebel dan peralatan kantor 28,800,000 Modal Mada 733,575,840
Akumulasi penyusutan mebel & peralatan (7,200,000) Modal Hogi 447,107,160
Jumlah Aset Tetap 564,300,000 Jumlah ekuitas 1,180,683,000
Total Aset 1,852,990,200 Total Liabilitas & Ekuitas 1,852,990,200
h. Jurnal Penutup:
Tanggal Akun Ref. Debit Kredit
2008
Des 31 Penjualan 1,426,280,000
Realisasi laba penjualan angsuran 20,000,000
Pendapatan bunga 30,080,000
Laba penarikan kembali 2,120,000
Ikhtisar Laba-rugi 1,478,480,000
3,017,850,000 3,017,850,000
2103 Utang gaji - a) 1,500,000
2106 Utang beban b) 450,000
d) 3,375,000
5204 Beban perlengkapan kantor c) 1,200,000 1,200,000
5308 Beban kerugian piutang e) 4,108,800 4,108,800
5103 Beban pokok penjualan f) 872,145,000 872,145,000
5104 Beban pokok penjualan angsuran f) 36,000,000 h) 36,000,000 0
1136 Piutang bunga g) 1,080,000 1,080,000
5207 Beban penyusutan gedung administrasi j) 3,780,000 3,780,000
5208 Beban penyusutan kendaraan administrasi j) 9,000,000 9,000,000
5209 Beban penyusutan mebel & peralatan administrasi j) 4,320,000 4,320,000
5305 Beban penyusutan gedung pemasaran j) 7,020,000 7,020,000
5306 Beban penyusutan kendaraan pemasaran j) 13,500,000 13,500,000
5307 Beban penyusutan mebel & peralatan pemasaran j) 2,880,000 2,880,000
1221 Akumulasi penyusutan gedung j) 10,800,000
1222 Akumulasi penyusutan kendaraan j) 22,500,000
1223 Akumulasi penyusutan mebel & peralatan j) 7,200,000
5201 Beban sewa k) 300,000 300,000
5202 Beban asuransi k) 300,000 300,000
6303 PPh badan l) 91,482,200 91,482,200
2105 Utang PPh badan l) 64,482,200
Perhitungan Laba:
Pendapatan 1,478,480,000
Beban 1,076,314,800 91,482,200
Laba sebelum pajak 402,165,200
Pendapatan bunga deposito (dikurang) (18,000,000)
Beban kerugian piutang (ditambah) 4,108,800 (13,891,200)
Laba kena pajak 388,274,000
PPh Badan:
10% x 50.000.000 5,000,000
15% x 100.000.000 15,000,000
30% x 238.274.000 71,482,200 91,482,200 288,274,000
296,791,800
Pendapatan bunga deposito (ditambah) 18,000,000
Beban kerugian piutang (dikurang) (4,108,800) 13,891,200
Laba setelah pajak 310,683,000
ber 2008
Neraca Saldo Stl Disesuaikan Laporan Laba/Rugi Laporan Posisi Keuangan
Kredit Debit Kredit Debit Kredit
88,909,000
3,660,000
150,000,000
605,880,000
6,058,800 6,058,800
0
54,000,000
365,000,000
6,900,000
1,800,000
1,500,000
15,120,000
0
900,000
270,000,000
216,000,000
90,000,000
28,800,000
303,820,000 303,820,000
225,000,000 225,000,000
52,080,000 52,080,000
21,600,000 21,600,000
600,000,000 600,000,000
300,000,000 300,000,000
18,000,000
12,000,000
1,426,280,000 1,426,280,000
0 0
20,000,000 20,000,000
6,861,000
0
0
46,500,000
1,500,000
2,175,000
2,325,000
1,500,000
3,900,000
3,225,000
41,250,000
6,570,000
1,425,000
30,080,000 30,080,000
40,500,000
30,000
2,120,000 2,120,000
1,500,000 1,500,000
3,825,000 3,825,000
1,200,000
4,108,800
872,145,000
0
1,080,000
3,780,000
9,000,000
4,320,000
7,020,000
13,500,000
2,880,000
10,800,000 10,800,000
22,500,000 22,500,000
7,200,000 7,200,000
300,000
300,000
91,482,200
64,482,200 64,482,200