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  • Tugas Akuntansi

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    auraqueensy
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    The document is a trial balance for PT SriKandi as of December 31, 2016. It provides account balances for assets, liabilities, equity, revenues and expenses. There are also adjustment entries needed at year-end for inventory, supplies, insurance expense, interest expense, salaries payable, utilities payable, depreciation expense, bad debt expense and income tax expense. The adjustments are recorded through journal entries to accurately state account balances on the balance sheet and income statement.

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    TUGAS AKUNTANSI

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    The document is a trial balance for PT SriKandi as of December 31, 2016. It provides account balances for assets, liabilities, equity, revenues and expenses. There are also adjustment entries needed at year-end for inventory, supplies, insurance expense, interest expense, salaries payable, utilities payable, depreciation expense, bad debt expense and income tax expense. The adjustments are recorded through journal entries to accurately state account balances on the balance sheet and income statement.

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    © All Rights Reserved
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    22 views5 pages

    Tugas Akuntansi

    Uploaded by

    auraqueensy
    The document is a trial balance for PT SriKandi as of December 31, 2016. It provides account balances for assets, liabilities, equity, revenues and expenses. There are also adjustment entries needed at year-end for inventory, supplies, insurance expense, interest expense, salaries payable, utilities payable, depreciation expense, bad debt expense and income tax expense. The adjustments are recorded through journal entries to accurately state account balances on the balance sheet and income statement.

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    of 5

    Nama : Aura Queensy Balqis

    Nim : 202111330013
    Prodi : Akuntansi
    Mata Kuliah : Pengantar Akuntansi 1
    Dosen Pengampu : Dra. Yoosita Aulia, SE.,MM ,AK

    PT SRIKANDI
    TRIAL BALANCE
    PER 31 DESEMBER 2016
    Account Code Account Name Debit Credit
    111 Cash Rp 7,138,350
    112 Notes reccivable Rp 1,750,000
    113 Account reccivable Rp 1,792,000
    114 Marchendise Inventory Rp 16,368,000
    115 Pre-paid tax Rp 2,400,000
    116 Office and store supplies Rp 234,700
    117 Prepaid Insurance Rp 570,000
    118 Land Rp 5,000,000
    131 Building Rp 25,000,000
    132 Accum depree of building Rp 6,250,000
    133 Office and store equipment Rp 3,600,000
    134 Accum depree of equipment Rp 1,200,000
    135 Account Payable Rp 4,545,990
    211 Notes Payable Rp 500,000
    212 Dividend Payable Rp 500,000
    213 Bond Payable Rp 15,000,000
    221 Capital Stock Rp 20,000,000
    311 Retained Earnings Rp 6,060,640
    313 Dividend Payable Rp 2,000,000
    315 Sales Rp 107,136,500
    411 Sales Return Rp 1,607,040
    412 Sales Discount Rp 1,008,550
    413 Interest Income Rp 17,500
    417 Purchase Rp 68,478,650
    421 Purchase Return Rp 147,300
    422 Purchase Discount Rp 778,260
    423 Sales Salaries Rp 12,683,300
    511 Office Employers Salaries Rp 6,320,000
    512 Advertising Expense Rp 1,751,500
    513 Fright In Rp 3,388,600
    514 Interest Expand Bond Rp 675,000
    517 Other Expense Rp 370,500
    519
    TOTAL Rp 162,136,190 Rp 162,136,190

    Data penyesuaian pada 31 Des 2016 sbb :


    a. Persediaan barang dagangan Rp 13.250.000,00
    b. Persediaan bahan pembantu Rp 37.400,00
    c. Biaya asuransi sebesar Rp 210.000,000
    d. Hutang bunga obligasi Rp 225.000,000
    e. Gaji pegawai bln Des yang belum dibayar
     Pegawai penjualan Rp 850.000,00
     Pegawai kantor Rp 230.300,00
    f. Hutang rekening listrik Desember Rp 850.000,00
    g. Penyusutan bangunan 5% per tahun
    h. Penyusutan peralatan 5% per tahun
    i. Cadangan kerugian piutang ditetapkan 2% dari piutang dagang
    j. Pajak penghasilan 25% dari laba bersih sebelum pajak

    Diminta :
    1. Jurnal penyesuaian
    2. Neraca lajur
    PT SRIKANDI
    MEMORIAL JOURNAL ADJUSMENT
    PER 31 DESEMBER 2016

    Date Description Ref Debet Credit


    Desember Rp
    2016 31 Merchandise Inventory 114 3,118,000
    Rp
    Income Summary 314 3,118,000
    Perhit :
    Rp. 16.368.000 - Rp 13.250.000 = Rp. 3.118.000

    Rp
    31 Supplies of Auxiliary Materials 119 37,400
    Rp
    Income Summary 314 37,400

    Rp
    31 Insurance Expense 516 210,000
    Rp
    Prepaid Insurance 117 210,000

    Rp
    31 Interset Enxpense Bond 514 225,000
    Rp
    Bond Payable 213 225,000

    Rp
    31 Sales Salaries 423 850,000
    Rp
    Office Employer Salaries 511 230,300
    Rp
    Salaries Expense 518 1,080,300

    Rp
    31 Electricity Expense 519 23,100
    Rp
    Expense Payable 136 23,100

    Rp
    31 Building Depreciation Expense 520 1,250,000
    Rp
    Accumulation Depreciation of Building 132 1,250,000
    Perhit:
    5% x Rp. 25.000.000 = Rp. 1.250.000

    31 Equipment Depreciation Expense


    Rp
    Accumulation Depreciation Expense 521 180,000
    Rp
    Perhit : 134 180,000
    5% x Rp. 3.600.000 = Rp. 180.000

    Rp
    31 Bad Debt Expense 515 35,840
    Rp
    Allowance for Doubtful Debt 119 35,840
    Perhit :
    2% x Rp. 1.792.000 = Rp. 35.840

    Rp
    31 Income Tax Expense 522 26,784,125
    Rp
    Income Tax Payable 137 24,384,125
    Rp
    Prepaid Tax 115 2,400,000
    Perhit :
    (Rp. 107.136.500 x 25%) - Rp. 2.400.000
    Rp. 24.384.126
    TOTAL Rp 32,943,765 Rp 32,943,765

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