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    12 views10 pages

    Latihan Multicurrency Era

    Uploaded by

    vitavina
    mutlicurency

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 10

    MANDIRI USD

    ENTERED CURRENCY
    TGL ACCOUNT DR CR
    1 SALDO AWAL MANDIRI JUNI 2014
    5 PENERIMAAN PIUTANG
    6 PEMBELIAN SPAREPART
    10 PENERIMAAN PIUTANG
    10 PEMELIHARAAN GEDUNG
    30 PENDAPATAN BUNGA
    30 BEBAN ADM BANK
    30 BEBAN PAJAK
    SALDO AKHIR MANDIRI JUNI 2014

    KURS REVAL ( BI ) JUNI 2014


    LABA SELISIH KURS

    PIUTANG
    ENTERED CURRENCY
    TGL ACCOUNT DR CR
    1 SALDO AWAL MANDIRI JUNI 2014
    5 PEMBAYARAN PIUTANG
    6 PENGIRIMAN NOTA PIUTANG
    6 PENGIRIMAN NOTA PIUTANG 132,000,000.00
    10 PEMBAYARAN PIUTANG
    SALDO AKHIR MANDIRI JUNI 2014

    KURS REVAL ( BI ) JUNI 2014


    KURS REVAL ( BI ) JUNI 2014 11,250.00
    LABA SELISIH KURS

    PPN KELUARAN
    ENTERED CURRENCY
    TGL ACCOUNT DR CR
    1 SALDO AWAL MANDIRI JUNI 2014
    6 PENGIRIMAN NOTA PIUTANG
    6 PENGIRIMAN NOTA PIUTANG 12,000,000.00
    SALDO AKHIR MANDIRI JUNI 2014

    KURS REVAL ( BI ) JUNI 2014


    KURS REVAL ( BI ) JUNI 2014

    LABA SELISIH KURS


    PPN MASUKAN
    ENTERED CURRENCY
    TGL ACCOUNT DR CR
    1 SALDO AWAL MANDIRI JUNI 2014
    6 PENGIRIMAN NOTA PIUTANG
    SALDO AKHIR MANDIRI JUNI 2014

    KURS REVAL ( BI ) JUNI 2014


    LABA SELISIH KURS

    HUTANG PAJAK PPH


    ENTERED CURRENCY
    TGL ACCOUNT DR CR
    1 SALDO AWAL MANDIRI JUNI 2014
    10 JASA SERVICE KENDARAAN
    SALDO AKHIR MANDIRI JUNI 2014

    KURS REVAL ( BI ) JUNI 2014


    LABA SELISIH KURS
    IDR ENTERED CURRENCY USD
    BALANCE DR CR BALANCE KURS JUNI 2014
    1,000,000.00 1,000,000.00 10,000
    150,000.00 1,150,000.00
    7,700.00 1,142,300.00
    100,000.00 1,242,300.00
    490.00 1,241,810.00
    25.00 1,241,835.00
    5.00 1,241,830.00
    6.25 1,241,823.75
    1,241,823.75

    11,250.00 1,241,823.75

    IDR ENTERED CURRENCY USD


    BALANCE DR CR BALANCE KURS JUNI 2014
    15,000,000,000.00 350,000.00 10,000
    15,000,000,000.00 150,000.00 200,000.00
    15,000,000,000.00 11,000.00 211,000.00
    15,132,000,000.00 211,000.00
    15,132,000,000.00 100,000.00 111,000.00
    15,132,000,000.00 111,000.00

    11,250.00 111,000.00
    15,132,000,000.00
    0.00

    IDR ENTERED CURRENCY USD


    BALANCE DR CR BALANCE KURS JUNI 2014
    0.00
    1,000.00 1,000.00
    12,000,000.00 1,000.00
    12,000,000.00 1,000.00

    11,150.00 1,000.00
    12,000,000.00
    IDR ENTERED CURRENCY USD
    BALANCE DR CR BALANCE KURS JUNI 2014
    0.00
    700.00 700.00
    700.00

    11,150.00 700.00

    IDR ENTERED CURRENCY USD


    BALANCE DR CR BALANCE KURS JUNI 2014
    0.00
    10.00 10.00
    10.00

    11,150.00 10.00
    ACCOUNTED CURRENCY
    KURS CORPORATE KURS PAJAK DR CR
    10,000,000,000
    11,200 1,680,000,000
    11,200 11,150 86,240,000
    11,200 1,120,000,000
    11,200 5,488,000
    11,200 280,000
    11,200 56,000
    11,200 70,000

    ACCOUNTED CURRENCY
    KURS CORPORATE KURS PAJAK DR CR
    18,500,000,000
    11,200 1,680,000,000
    11,200 11,150 123,200,000
    11,200 132,000,000
    10,000 1,000,000,000

    ACCOUNTED CURRENCY
    KURS CORPORATE KURS PAJAK DR CR
    11,200 0
    11,200 11,200,000
    11,200 11,150 12,000,000
    ACCOUNTED CURRENCY
    KURS CORPORATE KURS PAJAK DR CR
    11,200
    11,200 7,840,000 0

    ACCOUNTED CURRENCY
    KURS CORPORATE KURS PAJAK DR CR
    11,200
    11,200 112,000
    D CURRENCY
    BALANCE
    10,000,000,000
    11,680,000,000
    11,593,760,000
    12,713,760,000
    12,708,272,000
    12,708,552,000
    12,708,496,000
    12,708,426,000
    12,708,426,000

    13,970,517,188
    1,262,091,188

    D CURRENCY
    BALANCE
    18,500,000,000
    16,820,000,000
    16,943,200,000
    17,075,200,000
    16,075,200,000
    16,075,200,000

    1,248,750,000
    15,132,000,000
    305,550,000

    D CURRENCY
    BALANCE
    0
    11,200,000
    23,200,000
    23,200,000

    11,150,000
    12,000,000
    23,150,000
    50,000
    D CURRENCY
    BALANCE
    0
    7,840,000
    7,840,000

    7,805,000
    35,000

    D CURRENCY
    BALANCE
    0
    112,000
    112,000

    111,500
    500
    1 Saldo awal Juni 2014
    PPN Masukan 75,000.00
    PPN Keluaran

    Transaksi :
    1 Nota 1 1.00 121,000,000.00
    2 Nota 2 2.00 110,000,000.00
    3 Nota 3 3.00 132,000,000.00
    4 Nota 4 4.00 77,000,000.00
    5 Nota 5 5.00 220,000,000.00
    6 Nota 6 6.00 66,000,000.00
    7 Nota 7 7.00 275,000,000.00
    Semua Include PPN

    2 Diterima Invoice atas pekerjaan pengecatan gedung kantor sebesar Rp. 187.000.000,- ( Include PPN )
    3 Diterima Invoice atas pekerjaan perbaikan kendaraan operational sebesar Rp. 55.000.000,- ( Include PPN )
    4 Diterima persediaan ATK atas PO 14001 sebesar Rp. 21.000.000,-
    5 Diterima Invoice atas PO 14001 sebesar Rp. 23.100.000,- ( Include PPN )
    6 Dibayar Invoice atas pekerjaan pengecatan gedung kantor melalui Bank Mandiri
    7 Diterima pekerjaan perbaikan gedung kantor atas PO 14002 senilai Rp. 121.000.000,-
    8 Dibayar Invoice atas pekerjaan perbaikan kendaraan operational melalui Bank Mandiri
    9 Dibayarkan kepada karyawan A sebagai uang muka untuk kegiatan CSR - Penanganan banjir sebesar Rp. 40.000.000
    10 Diterima

    Jurnal
    b
    00,- ( Include PPN )
    000.000,- ( Include PPN )

    nan banjir sebesar Rp. 40.000.000,-

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