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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Cash in Bank No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 41,520,000
31 Cash Re
Receipt Jo
Journal CRJ 536,300,000 577,820,000
31 Ca
Cash Disb. Journal CDJ 378,300,000 199,520,000
31 Adjusment ADJ 5,070,000 204,590,000

Name : Petty Cash No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 9,800,000
31 Pembayaran PC 3,850,000 5,950,000

Name : Accounts Receivable No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 85,800,000
31 Sa
S ales Journal SJ 941,600,000 1,027,400,000
31 Ge
General Journal GJ 55,000,000 972,400,000
31 Ca
C ash Receipt Journal CRJ 262,900,000 709,500,000

Name : Allowance for Doubtful Debt No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance
31 Ca
Cash Receipt Journal CRJ 7,200,000
31 Adjustment A DJ 2,285,000

Name : Merchandise Inventory No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 520,000,000
31 Purchase Journal PJ 1,033,800,000 1,553,800,000
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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name : Store Supplies No : 1-1
Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 9,800,000
31 Pembelian PC 900,000 10,700,000
31 Adjustment ADJ 5,850,000 4,850,000

Name : Prepaid Insurance No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 15,300,000
31 Adjustment ADJ 1,250,000 14,050,000

Name : Prepaid Rent No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 21,300,000
31 Adjustment ADJ 2,500,000 18,800,000

Name : Prepaid Tax No : 1-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 15,000,000
31 Adjustment ADJ 15,000,000 0

Name : Equipment at Cost No : 1-2

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Equipment Accum Dep No : 1-2

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance
31 Adjustment ADJ 1,250,000

Name : Accounts Payable No : 2-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance
31 Purchase Journal PJ 1,137,180,000 1,206
31 General Journal GJ 45,100,000 1,161
31 Cash Disb. Journal CDJ 355,300,000 806,

Name : Expense Payable No : 2-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance
31 Cash Disb. Journal CDJ 2,500,000
31 Petty Cash PC 975,000
31 Adjustment ADJ 4,500,000

Name : Income Tax Payable No : 2-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 31 Adjustment ADJ 553,150

Name : PPN Payable No : 2-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : PPN Outcome No : 2-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 31 Cash Receipt Journal CRJ 24,200,000
31 Sales Journal SJ 85,600,000 109,
31 General Journal GJ 5,000,000 104,
31 Adjustment ADJ 104,800,000

Name : PPN Income No : 2-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 31 Purchase Journal PJ 103,380,000 103,380,000
31 General Journal GJ 4,100,000 99,280,000
31 Adjustment ADJ 99,280,000 0

Name : Bank Permata Loan No : 2-2

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 3
31 Cash Disb. Journal CDJ 16,000,000 285,

Name : Mr. Andrian Capital No : 3-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 3
31 Clousing Journal CLJ 141,267,850 506,
31 Clousing Journal CLJ 26,200,000 480,

Name : Mr. Andrian Drawing No : 3-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 25 400 000
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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Income Summary No : 3-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 31 Clousing Journal CLJ 1,612,720,000 1,612
Clousing Journal CLJ 1,471,452,150 141,
Clousing Journal CLJ 141,267,850

Name : Sales No : 4-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 5
31 Cash Receipt Journal CRJ 242,000,000 745,
31 Sales Journal SJ 856,000,000 1,601
31 Clousing Journal CLJ 1,601,300,000

Name : Sales Return No : 4-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 31 General Journal GJ 50,000,000 50,000,000
31 Clousing Journal CLJ 50,000,000 0

Name : Cost of goods Sold No : 5-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 314,100,000
31 General Journal GJ 912,409,000 1,226,509,000
31 Clousing Journal CLJ 1,226,509,000 0

Name : Freight Paid No : 5-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Advertising Expenses No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 4,200,000
31 Brosur PC 675,000 4,875,000
31 Clousing Journal CLJ 4,875,000 0

Name : Telephone & Electricity expenses No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 8,700,000
31 Adjustment ADJ 1,000,000 9,700,000
31 Clousing Journal CLJ 9,700,000 0

Name : Store Supplies Expenses No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 4,750,000
31 Adjustment ADJ 5,850,000 10,600,000
31 Clousing Journal CLJ 10,600,000 0

Name : Bad Debt Expense No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 15,100,000
31 Adjustment ADJ 2,285,000 17,385,000
31 Clousing Journal CLJ 17,385,000 0

Name : Depreciation Expense No : 6-1

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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Insurance Expense No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 14,300,000
31 Adjustment ADJ 1,250,000 15,550,000
31 Clousing Journal CLJ 15,550,000 0

Name : Rent Expense No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 23,300,000
31 Adjustment ADJ 2,500,000 25,800,000
31 Clousing Journal CLJ 25,800,000 0

Name : Wages & Salaries No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 36,300,000
31 Adjustment ADJ 3,500,000 39,800,000
31 Clousing Journal CLJ 39,800,000 0

Name : Other Operating Expense No : 6-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 9,300,000
31 Petty Cash PC 500,000 9,800,000
31 Clousing Journal CLJ 9,800,000 0

Name : Interest Revenue No : 7-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance
31 Adjustment ADJ 5,320,000
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PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name : Interest Revenue No : 8-1
Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 9,480,000
31 Cash Disb. Journal CDJ 3,000,000 12,480,000
31 Clousing Journal CLJ 12,480,000 0

Name : Bank Service Charge No : 8-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 1 Balance 6,600,000
31 Adjusment ADJ 250,000 6,850,000
31 Clousing Journal CLJ 6,850,000 0

Name : Income Tax Expense No : 9-1

Balance
Pos Debit Credit
Date Description Debit
Ref 
Rp Rp Rp
Dec 31 Adjustment ADJ 15,553,150 15,553,150
31 Clousing Journal CLJ 15,553,150 0
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DOKUMEN NEGARA
Paket 2

KUNCI JAWABAN
UJI PRAKTIK AKUNTANSI
PD. ANGKASA

TAHAP 3

MENYELESAIKAN
SIKLUS AKUNTANSI
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PD. ANGKASA
GENERAL JOURNAL ( ADJUSTMENT )
DECEMBER 31, 2010

EVIDENCE POS DEBIT CRE

DATE DISCRIPTION
NUMBER REF ( Rp. ) ( R
Dec. 31 ME 12-1 Cash in Bank  1-1100 5,070,000

Bank Service Charge 8-1200 250,000

Interest Revenue 7-1100 5,320,

Dec. 31 ME 12-2 Store Supplies Expenses 6-1200 5,850,000

Rent Expense 6-1600 2,500,000

Insurance Expense 6-1500 1,250,000

Bad Debt Expense 6-1300 2,285,000

Store Supplies 1-1600 5,850,

Prepaid Rent 1-1800 2,500,

Prepaid Insurance 1-1700 1,250,

Allawance for Doubt.debt. 1-1400 2,285,

Dec. 31 ME 12-3 Depreciation Expense 6-1400 1,250,000

Wages and Salaries 6-1700 3,500,000

Telephone & Electricity Exp. 6-1100 1,000,000

Equipment Accum. Dep. 1-2110 1,250,

Expense Payable 2-1200 4,500,

Dec. 31 ME 12-4 PPN Outcome 2-1500 104,800,000

PPN Income 2-1600 99,280,

PPN Payable 2-1400 5,520,

Income Tax Expense 8-1300 15,553,150

Prepaid Tax 1-1900 15,0

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PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010
Trial Balance Adjustment Balance Sheet Profit/Loss
 Acc. Num  Accounts
Debit Credit Debit Credit Debit Credit Debit Credit

1-1100 Cash in Bank 199,520,000 5,070,000 204,590,000 204,59

1-1200 Petty Cash 5,950,000 5,950,000

1-1300 Accounts Receivable 709,500,000 709,500,000 709,50

1-1400 Allowance for Doubtful Debt 19,000,000 2,285,000 21,285,000

1-1500 Merchandise Inventory 600,391,000 600,391,000 600,39

1-1600 Store Supplies 10,700,000 5,850,000 4,850,000

1-1700 Prepaid Insurance 15,300,000 1,250,000 14,050,000

1-1800 Prepaid Rent 21,300,000 2,500,000 18,800,000

1-1900 Prepaid Tax 15,000,000 15,000,000 -

1-2100 Equipment at Cost 63,300,000 63,300,000

1-2110 Equipment Accum Dep 16,500,000 1,250,000 17,750,000

2-1100 Accounts Payable 806,080,000 806,080,000

2-1200 Expense Payable 425,000 4,500,000 4,925,000

2-1300 Income Tax Payable 553,150 553,150

2-1400 PPN Payable 5,520,000 5,520,000

2-1500 PPN Outcome 104,800,000 104,800,000

2-1600 PPN Income 99,280,000 99,280,000

2-2100 Bank Permata Loan 285,000,000 285,000,000

3-1100 Mr. Andrian Capital 365,250,000 365,250,000

3-1200 Mr. Andrian Drawing 26,200,000 26,200,000

4-1100 Sales 1,601,300,000 1,601,300,000 1,601,300,000

4-1200 Sales Return 50,000,000 50,000,000 50,000,000

6018-P1-09/10 Hak Cipta pada Depdiknas

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PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010
Trial Balance Adjustment Balance Sheet Profit/Loss
 Acc. Num  Accounts
Debit Credit Debit Credit Debit Credit Debit Credit

5-1100 Cost of goods Sold 1,226,509,000 1,226,509,000 1,226,509,000

5-1200 Freight Paid 8,800,000 8,800,000 8,800,000

6-1000 Advertising Expenses 4,875,000 4,875,000 4,875,000

6-1100 Telephone & Electricity expenses 8,700,000 1,000,000 9,700,000 9,700,000

6-1200 Store Supplies Expenses 4,750,000 5,850,000 10,600,000 10,600,000

6-1300 Bad Debt Expense 15,100,000 2,285,000 17,385,000 17,385,000

6-1400 Depreciation Expense 16,500,000 1,250,000 17,750,000 17,750,000

6-1500 Insurance Expense 14,300,000 1,250,000 15,550,000 15,550,000

6-1600 Rent Expense 23,300,000 2,500,000 25,800,000 25,800,000

6-1700 Wages & Salaries 36,300,000 3,500,000 39,800,000 39,800,000

6-1800 Other Operating Expense 9,800,000 9,800,000 9,800,000

7-1100 Interest Revenue 6,100,000 5,320,000 11,420,000 11,420,000

8-1100 Interest Expense 12,480,000 12,480,000 12,480,000

8-1200 Bank Service Charge 6,600,000 250,000 6,850,000 6,850,000

8-1300 Income Tax Expense 15,553,150 15,553,150 15,553,150

3,204,455,000 3,204,455,000 143,308,150 143,308,150 3,119,083,150 3,119,083,150 1,471,452,150 1,612,720,000 1,647,63

EARNING AFTER TAX 141,267,850 - -

1,612,720,000 1,612,720,000 1,647,63

6018-P1-09/10 Hak Cipta pada Depdiknas

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PD. ANGKASA
PROFIT AND LOSS STATEMENT
JAN 1 - DEC 31, 2010
Rp. Rp. Rp.
Sales 1,601,300,000
Sales Return 50,000,000
Net Sales 1,55
Cost Of Goo s So 1,22
Gross Profit 324
Operating Expenses
Freight Paid 8,800,000
 Advertising Expenses 4,875,000
Telephone & Electricity expenses 9,700,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 17,385,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries 39,800,000
Other Operating Expense 9,800,000
Tota Operating Expenses 1 0
Op. Profit 164
Other Income:
Interest Revenue 11,420,000
Other Expense:
Interest Expense 12,480,000
Bank Service Charge 6,850,000
19,330,000
(7,9
Earning Bifore Tax 156
Income Tax Expense 15
Earning After Tax 14
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PD. ANGKASA
CASH FLOW STATEMENT
DECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANC

Arus Kas dari kegiatan Operasional

Penerimaan dari Pelanggan Rp 536,300,000
Pembayaran kepada Pemasok Rp (355,300,000)
Pembayaran PPN Rp (1,500,000)
Pembayaran Expense Payable Rp (3,475,000)
Pembayaran Interest Expense Rp (3,000,000)
Advertising Expense Rp (675,000)
Store Supplies Rp (900,000)
Other Operating Expense Rp (500,000)
Bank Service Charge Rp (250,000)
Interest Revenue Rp 5,320,000
Kas dihasilkan dari aktivitas operasional Rp 176,02

Aliran Kas dari Kegiatan Investasi -

Aliran Kas dari Kegiatan Pendanaan

Bank Permata Loan (16,000,000)
Hendrawan Drawing (800,000)
Kas dihasilkan dari Aktivitas Pendanaan Rp (16,80

Kenaikan Kas dan setara kas Rp 159,22

Kas dan Setara Kas pada awal periode Rp 51,32
Kas dan Setara Kas pada akhir periode Rp 210,54
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PD. ANGKASA
CAPITAL STATEMENT
DECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANCE (

Mr. Andrian Capital Jan 1 Rp 365,250,

Net Profit Rp 141,267,850

Mr. Andrian Drawing Rp 26,200,000

Increase Capital Rp 115,067,

Mr. Andrian Capital Dec 31 Rp 480,317,

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PD. ANGKASA
BALANCE SHEET
DECEMBER 31, 2010

 ASSETS LIABILITY
DISCRIPTION ( Rp. ) BALANCE ( Rp. ) DISCRIPTION ( Rp. ) B
Current Assets Current Liability  
Cash in Bank 204,590,000  Accounts Payable 806,080,000
Petty Cash 5,950,000 Expense Payable 4,925,000
 Accounts Receivable 709,500,000 Income Tax Payable 553,150
 Allowance for Doubtful Debt 21,285,000 688,215,000 PPN Payable 5,520,000
Merchandise Inventory 600,391,000 Total Current Liabilities 
Store Supplies 4,850,000 Long Term Liability 
Prepaid Insurance 14,050,000 Bank Permata Loan
Prepaid Rent 18,800,000
Total Current Assets  1,536,846,000 Owner's Equity
Fixed Assets  Mr. Andrian Capital
Equipment at Cost 63,300,000
Equipment Accum Dep 17,750,000
Total Fixed Assets  45,550,000

Total Assets 1,582,396,000 Total Liability & Equity

6018-P1-09/10 Hak Cipta pada Depdiknas

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PD. ANGKASA
GENERAL JOURNAL ( CLOSING ENTRIES)
DECEMBER 31, 2010

EVIDENCE POS DEBIT

DATE DISCRIPTION
NUMBER REF ( Rp. )
Dec 31 Sales 4-1100 1,601,300,000
Interest Revenue 7-1100 11,420,000
Income Summary 3-1300 1,61

31 Income Summary 3-1300 1,471,452,150

Sales Return 4-1200
Cost of goods Sold 5-1100 1,22
Freight Paid 5-1200
 Advertising Expenses 6-1000
Telephone & Electricity expenses 6-1100
Store Supplies Expenses 6-1200
Bad Debt Expense 6-1300
Depreciation Expense 6-1400
Insurance Expense 6-1500
Rent Expense 6-1600
Wages & Salaries 6-1700
Other Operating Expense 6-1800
Interest Expense 8-1100
Bank Service Charge 8-1200
Income Tax Expense 8-1300

31 Income Summary 3-1300 141,267,850

Mr. Andrian, Capital 3-1100

31 Mr. Andrian, Capital 3-1100 26,200,000

Mr. Andrian, Drawing 3-1200
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PD. ANGKASA
POST CLOOSING TRIAL BALANCE
DECEMBER 31, 2010
DEBIT CRED
CC. NUM. ACCOUNTS
( Rp.) ( Rp
1-1100 Cash in Bank
204,590,000
1-1200 Petty Cash
5,950,000
1-1300 Accounts Receivable
709,500,000
1-1400 Allowance for Doubtful Debt
21,28
1-1500 Merchandise Inventory
600,391,000
1-1600 Store Supplies
4,850,000
1-1700 Prepaid Insurance
14,050,000
1-1800 Prepaid Rent
18,800,000
1-2100 Equipment at Cost
63,300,000
1-2110 Equipment Accum Dep
17,75
2-1100 Accounts Payable
806,08
2-1200 Expense Payable
4,92
2-1300 Income Tax Payable

2-1400 PPN Payable

5,52
2-2100 Bank Permata Loan
285,00
3-1100 Mr. Andrian, Capital
480,31

TOTAL 1,621,431,000 1,621,43

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PERHITUNGAN PAJAK PENGHASILAN

Laba sebelum PPh 156,821,000

PTKP 15,840,000
ISTRI 1,320,000
2 ANAK 2,640,000
19,800,000
PKP 137,021,000

PPh
5% X 50.000.000,00 2,500,000
15% X (137.021.000 - 50.000.000,00) 13,053,150
PPh 15,553,150

Laba sebelum PPh 156,821,000

PPh 15,553,150
Laba setelah PPh 141,267,850