ABOUT GIRO

The following are the transactions made by Anton, a current account customer of Bank
Permata Jakarta during September 2022:
September 2 A current account was opened in Anton's name with an initial deposit of IDR
8,000,000 in cash. The cost of replacing printed goods in the form of
checkbooks and bilyet giro Rp200,000 paid in cash.

September 7 Anton draws a cheque of Rp4,500,000 to pay for the purchase of electronic
goods to Mulyana, a current account customer of Bank BCA Yogyakarta. On
the same day, Mulyana deposited it into Bank BCA.

September 9 Bank Permata received an incoming transfer from Semarang Branch in the
amount of Rp3,000,000 for Anton's benefit

September 15 Anton deposits cash for current account IDR 2,000,000

September 19 Anton withdrew the current account to be transferred to the Bandung branch in
the amount of Rp7,000,000.

September 25 Anton deposited a current account in the form of a Bank Niaga Surabaya check
of Rp1,500,000 and clearing was declared successful that day.

Bank Permata Jakarta determines 3% current account services. Current account

services are calculated from the final balance in the relevant month. Income tax of 20%
interest and administration fee of IDR 50,000 a month. Asked:
a. Based on the information above, make a recording and mutation of giro in
Anton's name!
b. On October 15, 2022, there was a withdrawal of demand deposits in Anton's
name of IDR 6,500,000. However, because the funds in Anton's account were
insufficient, the Bank provided an overdraft and Anton was charged with a
provision fee of IDR 350,000 and an administration fee of IDR 150,000. Make
the necessary records and mutation of Anton's giro!

ABOUT SAVINGS
1. The following are the transactions made by Yoga who is a customer of Bank BCA
Surabaya during October 2022.

October 3 Yoga opened a Tahapan savings account at Bank BCA Surabaya

with a cash deposit of Rp4,000,000
October 8 Yoga takes savings at Madiun Branch Rp3,000,000
October 12 Yoga handed over a Bank Niaga Surabaya cheque of Rp5,000,000
and clearing was declared successful that day
October 18 Yoga withdraws savings at Surabaya Branch Rp2,500,000
October 24 Yoga cash deposit at Semarang Branch Rp7.000.000
October 28 Yoga withdraws savings at Yogyakarta Branch Rp6,500,000

Based on the transaction above, make a record and mutation of Tahapan

savings in the name of Yoga!
2. Calculation of interest rates at Bank BCA Surabaya based on floating. The
savings interest rates in October 2019 are as follows:
Date Interest Rate
October 1, 2022 3%
October 15, 2022 2%
October 20, 2022 4%
October 25, 2022 3%

Based on the transaction on question no. 1, calculate the interest earned by Yoga
in October 2019 and record interest and income tax if tax is charged at 20%!

ABOUT DEPOSITS

A 1-month term deposit, nominal IDR 300,000,000, has been opened at Bank Mega
Surabaya on June 1, 2022 with an interest rate of 4% pa. On June 8, 2022, the deposit
was transferred to Bank Mega Solo Branch. The terms of allocation of interest expense
for deposit transfer at Bank Mega are:
Duration of Deposit Deposition Allocation of
Interest Expense
in Branches
1 to 8 days 25%
9 to 15 days 50%
16 to 22 days 75%
23 to the end of the month 100%

Make an allocation of interest expenses and record it in the deposit transfer journal if
tax is charged at 20%!

NoteAnswers are handwritten on lined folio paper and submitted by

Thursday/September 21, 2023 at 1:00 p.m.

Collected at the lecturer desk of the FEB UNY Master and Doctoral Program
Building 2nd floor east wing of the Department Secretary Room