JAWABAN SOAL 2

Bulan Jumlah Pinjaman Jangka Waktu Rata-rata pinjaman

Jan s/d Feb 600,000,000 2 1,200,000,000
Maret s/d Agustus 650,000,000 6 3,900,000,000
Sept s/d Dec 800,000,000 4 3,200,000,000
12 8,300,000,000

Rata rata Pinjaman perbulan 691,666,667

Bulan Jumlah Deposito Jangka Waktu Rata-rata Deposito

Jan s/d Juni 80,000,000 6 480,000,000
Juli s/d Oct 120,000,000 4 480,000,000
Nov s/d Dec 150,000,000 2 300,000,000

1,260,000,000

Rata rata Deposito perbulan 105,000,000

Bunga Pinjaman yang diakui sebesar 12% x (Rp 691.666.667 - Rp 105 jt) = 70,400,000
JAWABAN SOAL 1

No. Jurnal Debit (Rp)

a Inventory 50,000,000
VAT IN 5,000,000
Account Payable
b Account Payable 120,000,000
Bank
c VAT Out 110,000,000
Tax Payable - VAT
VAT In - Previous
VAT In - Current
d Interest Expense 60,000,000
Bank
Tax Payable - Income Tax Art 23
e Dividen-PT. Duta 50,000,000
Cash
Tax Payable - Income Tax Art 23

Dividen - PT. Teluk 250,000,000

Cash

Dividen - Tini 200,000,000

Cash
Tax Payable - Income Tax Art 4 (2)
f Income Tax Expense 900,000
Prepaid Tax - Income Tax Art 25 3,000,000
Cash
g Vehicle Rent Expense 8,000,000
Cash
Tax Payable - Income Tax Art 23
h Tax Payable - Income Tax Art 21 3,500,000
Prepaid Tax - Income Tax Art 25 150,000,000
Bank
i Bank Loan 160,000,000
Interest Expense 15,000,000
Cash
j Accrued Salaries 100,000,000
Accrued Wages 235,000,000
Cash
k Shareholders Loan 50,000,000
Cash
l Accrued Royalty 240,000,000
Tax Payable - Income Tax Art 26 60,000,000
Bank
Kredit (Rp)

55,000,000

120,000,000

25,000,000
15,000,000
70,000,000

51,000,000
9,000,000

42,500,000
7,500,000

25,000,000

180,000,000
20,000,000

3,900,000

7,680,000
320,000

153,500,000

175,000,000

335,000,000

50,000,000

300,000,000