ANLISIS SOAL KASUS PT BERKAH

INFORMASI UMUM
NAMA PERUSAHAAN : PT BERKAH
NPWP/NPPKP : 06.347251.071.000
ALAMAT : JL. GATOT SUBROTO NO. 140 JAKARTA
NO TELP : (021) 229897
NO FAX : (021) 119855
EMAIL ADDRESS : ptberkah@centrin.net .com

PERIODE AKUNTANSI
CURRENT FINANSIAL YEAR  2013
LAST MONTH  DECEMBER
CONVERTION MONTH  DECEMBER
NUMBER OF ACCOUNTING PERIODS  TWELVE

TYPE – TYPE DAFTAR AKUN

ANALISIS DAFTAR AKUN
NOMOR NAMA AKUN SUB TYPE
Current Assets :
1-1110 Cash in Bank Bank ( B )
1-1120 Petty Cash Bank ( B )
1-1210 Accounts Receivable Accounts Receivable ( A R )
1-1220 Allowance for Doubtful Debt Accounts Receivable ( A R )
1-1310 Merchandise Inventory Other Current Assets (OCA)
1-1320 Supplies Other Current Assets (OCA)
1-1410 Prepaid Rent Other Current Assets (OCA)
1-1420 Prepaid Insurance Other Current Assets (OCA)

Investment
1-2100 Stock Invesment Other Assets (OA)

Fixed Assets :
1-3100 Land Fixed Assets (FA)
1-3210 Building at Cost Fixed Assets (FA)
1-3220 Building Accum Depr. Fixed Assets (FA)
1-3301 Vehicle at Cost Fixed Assets (FA)
1-3302 Vehicle Accum Depr Fixed Assets (FA)
1-3401 Equipment at Cost Fixed Assets (FA)
1-3402 Equipment Accum Depr Fixed Assets (FA)

Current Liabilities :
2-1110 Credit Card Credit Card (CC)
2-1210 Accounts Payable Accounts Payable (AP)
2-1211 Accruad Expense Other Current Liabilitiy (OCL)
2-1212 Income Tax Payable Other Current Liabilitiy (OCL)
2-1213 PPN Payable Other Current Liabilitiy (OCL)
2-1310 PPN Outcome Other Current Liabilitiy (OCL)
2-1320 PPN Income Other Current Liabilitiy (OCL)

Long Term Liabilities :

2-2100 Bank Mandiri Loan Long Term Liability (LTL)

Equity :
3-1100 Common Stock Equity
3-1200 Retained Earning Equity
3-1300 Income Summary Equity

Revenues :
4-1100 Sales Income
4-2100 Freight Collested Income
4-2200 Late Fee Colected Income
4-2300 Sales Discount Income
Cost Of Goods Sold :
5-1100 Cost of Goods Sold Cost of Sales
5-2000 Freight Paid Cost of Sales
5-3000 Purchase Discount Cost of Sales

Operating Expenses :
6-1100 Advertising Expenses Expense
6-1200 In Store Promotion Expenses Expense
6-1210 Utility Expense Expense
6-1220 Telephon Expense Expense
6-2300 Rent Expense Expense
6-2400 Supplies Expense Expense
6-2500 Maintenance And Repair Expense Expense
6-2600 Bad Debt Expense Expense
6-2700 Depreciation Expenses Expense
6-2800 Insurance Expense Expense
6-2900 Late Fee Expense Expense
6-3100 Wages & Salaries Expense

Other Revenues and Gains :

8-1000 Interest Income Other Income
8-2000 Deviden Income Other Income

Other Expenses and Losses :

9-1000 Interest Expense Other Expense
9-2000 Bank Service Charge Other Expense
9-3000 Income Tax Expense Other Expense
9-4000 Loss Sales Vehicle Other Expense
 PT. BERKAH
NERACA SALDO PER 1 DESEMBER 2013
KODE NAMA AKUN DEBET KREDIT

1-1110 Cash in Bank Rp 138.060.000

1-1120 Petty Cash Rp 5.000.000

1-1210 Accounts Receivable Rp 55.000.000

1-1220 Allowance for Doubtful Debt Rp 3.600.000

1-1310 Merchandise Inventory Rp 82.000.000

1-1320 Supplies Rp 6.800.000

1-1410 Prepaid Rent Rp 1.500.000

1-1420 Prepaid Insurance Rp 4.000.000

1-2100 Stock Investments Rp 335.000.000 D

1-3100 Land Rp 275.000.000

1-3210 Building at Costs Rp 160.000.000

1-3220 Building Accum Depr. Rp 15.250.000

1-3301 Vehicle at Cost Rp 80.000.000

1-3302 Vehicle Accum Depr. Rp 5.000.000

1-3401 Equiptment at Cost Rp 65.000.000

1-3402 Equiptment Accum Depr. Rp 21.500.000

2-1110 Credit Card Rp 4.200.000

2-1210 Accounts Payable Rp 77.000.000

2-1211 Accruad expenses Rp 1.300.000

2-1212 Income Tax Payable

2-1213 PPN Payable K

2-1310 PPN Outcome Rp 73.700.000

2-1320 PPN Income Rp 56.100.000

2-2100 Bank Mandiri Loan (KUK) Rp 100.000.000

3-1100 Common Stock Rp 792.000.000

3-1200

3-1300
Retained Earning

Income Summary
Rp 53.000.000
K
4-1100 Sales Rp 554.500.000

4-2100 Freight Collected Rp 7.500.000

4-2200 Late Fees Collected K

4-2300 Sales Discount Rp 8.500.000

5-1100 Cost of Good Sold Rp 323.440.000

5-2000

5-3000
Freight Paid

Purchase Discount
Rp 1.220.000

Rp 1.090.000
D
6-1100 Advertising Expense Rp 14.000.000

6-1200 In Store Promotion Expense Rp 8.000.000

6-2100 Utility Expense Rp 7.200.000

6-2200 Telephone Expense Rp 5.400.000

6-2300 Rent Expense Rp 12.500.000

6-2400 Supplies Expense Rp 7.600.000

6-2500

6-2600
Maintenance and Repair Expense

Bad Debt Expense

Rp

Rp
10.000.000

2.000.000
D
6-2700 Depreciation Expense Rp 13.750.000

6-2800 Insurance Expense Rp 6.500.000

6-2900 Late Fees Expense

6-3100 Wages & Salaries Rp 26.500.000

8-1000 Interest Income Rp 3.500.000

8-2000

9-1000
Devidend Income

Interest Expense Rp 4.070.000

Rp 8.500.000
K
9-2000 Bank Service Charge Rp 7.500.000

9-3000 Income Tax Expense D

9-4000 Loss Sales Vehicle

Jumlah Rp 1.721.640.000 Rp 1.721.640.000

ASSETS
1-0100 Cheque Account  1-1110 Cash in Bank
1-0180 Undeposited Funds  Biarkan (Ganti akun Kas yg lain)
1-0190 Electronic Clearing Accounts  Biarkan
1-0200 Trade Debtors  1-1210 Accounts Receivable
Akun yang lain  New  Sub Type sesuaikan

Liabilities
2-0200 Trade Creditors  2-1210 Accounts Payable
2-0300 Payroll Accruals Payable  Biarkan
Akun yang lain  New  Sub Type sesuaikan

EQUITY
3-0800 Retained Earning  3-1200 Retained Earning
3-0900 Current Year Earning  3-1300 Income Summary
3-0999 Historical Balancing  Biarkan
Common Stock  New  Sub Type sesuaikan

INCOME  New Semua

COST OF SALES  New Semua

EXPENSE
6-0100 Wages & Salaries  6-3100 Wages & Salaries
6-0200 Other Employer Expense  6-1100 Advertising Expense
(Bebas)
Beban yang lain  New

OTHER INCOME  New Semua

OTHER EXPENSE  New Semua

LINKED ACCOUNTS
SALES PURCHSE

Freight Freight Collected Freight Paid

Deposited Deposit Collected Deposit Paid

Discounts Sales Discount Purchase Discount

Late Late Fees Collected Late Fees Expense