KUNCI JAWABAN INSTRUKSI 11-12 PRAKTIKUM AKUNTANSI KEUANGAN

ACC ELECTRO
WORKSHEET (SEBAGIAN)
YEAR END, 31 DESEMBER 2017

Acc. Balance Before Adjustment Adjustment Balance After Adjustment

Account Name
Code Debit Kredit Debit Kredit Debit Kredit
1-1000 CURRENT ASSETS
1-1100 Cash in bank 419.637.117 - - - 419.637.117 -
1-1200 Cash on hand - - - - - -
1-1300 Petty cash 9.980.000 - - - 9.980.000 -
1-1310 Cash over and short - 1.000 - - - 1.000
1-1400 Notes receivable 61.600.000 - - - 61.600.000 -
1-1500 Account receivable 291.060.000 - - - 291.060.000 -
1-1600 Devidend receivable - - - - - -
1-1700 Allowance for doubtful debt - 2.113.600 1.858.400 - - 255.200
1-1800 Interest receivable 618.750 - 17.994.384 - 18.613.134 -
1-1900 Merchandise inventory 123.479.950 - - - 123.479.950 -
1-2000 Store supplies 11.200.000 - - 6.850.000 4.350.000 -
1-2100 Prepaid rent 6.400.000 - - 500.000 5.900.000 -
1-2200 Prepaid insurance 6.910.000 - - 200.000 6.710.000 -
1-2300 Prepaid income tax 31.378.000 - - 31.378.000 - -
1-3000 INVESTMENT - - - - - -
1-3100 Stock investment 1.755.600.000 - - - 1.755.600.000 -
1-3110 Fair value adjustment-stock - - - 36.930.000 - 36.930.000
1-3200 Bond investment 394.648.644 - 886.365 599.714 394.935.295 -
1-3210 Fair value adjustment-bond - - 6.936.248 - 6.936.248 -
1-4000 FIXED ASSETS - - - - - -
1-4100 Land 2.000.000.000 - 100.000.000 - 2.100.000.000 -
1-4200 Building-store at cost 360.000.000 - 36.116.505 - 396.116.505 -
1-4210 Building acc depr-store - 49.500.000 - 6.616.505 - 56.116.505
1-4300 Building-warehouse at cost 540.000.000 - 60.000.000 - 600.000.000 -
1-4310 Building acc depr-warehouse - 74.250.000 - 10.750.000 - 85.000.000
1-4400 Vehicle-at cost 270.000.000 - 28.342.541 - 298.342.541 -
1-4410 Vehicle acc depr - 81.000.000 - 17.342.541 - 98.342.541
1-4500 Equipment-store 75.000.000 - 75.000.000 - 150.000.000 -
1-4510 Equipment acc depr - 43.333.333 - 46.666.667 - 90.000.000
1-4600 Computer 15.000.000 - 14.999.995 - 29.999.995 -
1-4610 Computer acc depr - 8.666.666 - 9.333.329 - 17.999.995
1-4700 Machine chasier 10.000.000 - 13.333.333 - 23.333.333 -
1-4710 Machine chasier acc depr - 6.750.000 - 9.583.333 - 16.333.333
1-4800 Construction Work-in progress - - - - - -
2-1000 CURRENT LIABILITIES - - - - - -
2-1100 Credit card - 7.000.000 - - - 7.000.000
2-1200 Account payable - 376.149.500 - - - 376.149.500
2-1300 Accrued expense - 11.500.000 - 13.055.417 - 24.555.417
2-1400 Income tax payable - - - 46.181.559 - 46.181.559
2-1500 PPN payable - 19.200.000 - 4.590.000 - 23.790.000
2-1600 PPN outcome - 48.530.000 48.530.000 - - -
2-1700 PPN income 43.940.000 - - 43.940.000 - -
2-1800 Deviden payable - 6.500.000 - - - 6.500.000
2-1900 Notes payable - 43.000.000 - - - 43.000.000
2-2000 LONG TERM LIABILITIES - - - - - -
2-2100 Bank BNI loan - 292.000.000 - - - 292.000.000
3-1000 EQUITY - - - - - -
3-1100 Common stock - 953.600.000 - - - 953.600.000
3-1200 Additional paid in capital - 1.890.158.728 - - - 1.890.158.728
3-1300 Retained earning - 2.089.763.429 - - - 2.089.763.429
3-1400 Income summary - - - - - -
4-1000 REVENUES - - - - - -
4-1100 Sales of merchandise - 1.454.239.900 - - - 1.454.239.900
4-1200 Freight collected - - - - - -
4-1300 Sales discount 15.183.800 - - - 15.183.800 -
4-1400 Sales return 7.800.000 - - - 7.800.000 -
5-1000 COST OF GOOD SOLD - - - - - -
5-1100 Cost of good sold 747.655.850 - - - 747.655.850 -
5-1200 Freight paid 7.500.000 - - - 7.500.000 -
6-1000 OPERATING EXPENSE - - - - - -
6-1100 Advertising expense 12.380.000 - - - 12.380.000 -
6-1200 Telp, Water and elect expense 25.695.000 - - - 25.695.000 -
6-1300 Rent expense 8.800.000 - 500.000 - 9.300.000 -
6-1400 Store supplies expense 8.500.000 - 6.850.000 - 15.350.000 -
6-1500 Maintenance and repair exp 12.500.000 - - - 12.500.000 -
6-1600 Bad debt exp - - - 1.858.400 - 1.858.400
6-1700 Depreciation exp 78.705.000 - 14.000.000 - 92.705.000 -
6-1800 Insuranc exp 3.000.000 - 200.000 - 3.200.000 -
6-1900 Wages and salaries exp 62.520.000 - 7.500.000 - 70.020.000 -
Wages and salaries exp general and
6-2000 - - 46.680.000 -
administration 41.680.000 5.000.000
8-1000 OTHER REVENUES AND GAIN - - - - - -
8-1100 Interest income - 7.705.288 - 18.281.035 - 25.986.323
8-1200 Devidend income - 4.500.000 - - - 4.500.000
8-1300 Lates fees collected - - - - - -
8-1400 Unrealize gain and loss - - 36.930.000 6.936.248 29.993.752 -
8-1500 Assets revaluation surplus - - 241.499.999 - 241.499.999
9-1000 OTHER EXPENSE AND LOSSES - - - - - -
9-1100 Interest exp 5.080.000 - 555.417 - 5.635.417 -
9-1200 Bank service charge 4.730.000 - - - 4.730.000 -
9-1300 Income tax exp - - 77.559.559 - 77.559.559 -
9-1400 Gain/loss sales fixed assets - 1.166.667 - - 1.166.667
9-1500 Miscellaneous exp 6.946.000 - - - 6.946.000 -
9-1600 Late fee exp - - - - - -
9-1700 Gain/loss sales investment - 4.500.000 - - 4.500.000
JUMLAH 7.475.128.111 7.475.128.111 553.092.747 553.092.747 7.887.428.496 7.887.428.496