PD.

ANGKASA
GENERAL LEDGER
DECEMBER 2010

Name : Cash in Bank No : 1-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Petty Cash No : 1-1200

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Accounts Receivable No : 1-1300

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Allowance for Doubtful Debt No : 1-1400

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Merchandise Inventory No : 1-1500

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
 PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name : Store Supplies No : 1-1600
Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Prepaid Insurance No : 1-1700

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Prepaid Rent No : 1-1800

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Prepaid Tax No : 1-1900

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Equipment at Cost No : 1-2100

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

Name : Equipment Accum Dep No : 1-2110

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Accounts Payable No : 2-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Expense Payable No : 2-1200

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Income Tax Payable No : 2-1300

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : PPN Payable No : 2-1400

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

Name : PPN Outcome No : 2-1500

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : PPN Income No : 2-1600

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Bank Permata Loan No : 2-2100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Mr. Andrian Capital No : 3-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Mr. Andrian Drawing No : 3-1200

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

Name : Income Summary No : 3-1300

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Sales No : 4-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Sales Return No : 4-1200

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Cost of goods Sold No : 5-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Freight Paid No : 5-1200

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

Name : Advertising Expenses No : 6-1000

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Telephone & Electricity expenses No : 6-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Store Supplies Expenses No : 6-1200

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Bad Debt Expense No : 6-1300

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Depreciation Expense No : 6-1400

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

Name : Insurance Expense No : 6-1500

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Rent Expense No : 6-1600

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Wages & Salaries No : 6-1700

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Other Operating Expense No : 6-1800

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Interest Revenue No : 7-1100

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
 PD. ANGKASA
GENERAL LEDGER
DECEMBER 2010
Name : Interest Revenue No : 8-1100
Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Bank Service Charge No : 8-1200

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp

Name : Income Tax Expense No : 9-1300

Balance
Pos Debit Credit
Date Description Debit Credit
Ref
Rp Rp Rp Rp
UJI PRAKTIK AKUNTANSI
PD. ANGKASA

TAHAP 3

MENYELESAIKAN
SIKLUS AKUNTANSI
 PD. ANGKASA
GENERAL JOURNAL ( ADJUSTMENT )
DECEMBER 31, 2010
ADJ
EVIDENCE POS DEBIT CREDIT
DATE DISCRIPTION
NUMBER REF ( Rp. ) ( Rp. )
 PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010
Trial Balance Adjustme Balance Sheet Profit/Lo Balanc
Acc. Account nt ss e
Num s
Debi Credit Debi Credit Debi Credit Debit Credit Debi Credit
t t t t
 PD. ANGKASA
WORKSHEET
DECEMBER 31, 2010
Trial Balance Adjustme Balance Sheet Profit/Lo Balanc
Acc. Account nt ss e
Num s
Debi Credit Debi Credit Debi Credit Debit Credit Debi Credit
t t t t
 PD. ANGKASA
PROFIT AND LOSS STATEMENT
JAN 1 - DEC 31, 2010
Rp. Rp. Rp.
Sales
Sales Return
Net Sales
Cost Of Goods Sold
Gross Profit
Operating Expenses
Freight Paid
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense
Total Operating Expenses
Op. Profit
Other Income:
Interest Revenue
Other Expense:
Interest Expense
Bank Service Charge

Earning Bifore Tax

Income Tax Expense
Earning After Tax
 PD. ANGKASA
CASH FLOW STATEMENT
DECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANCE ( Rp. )

Arus Kas dari kegiatan Operasional

Penerimaan dari Pelanggan
Pembayaran kepada Pemasok
Pembayaran PPN
Pembayaran Expense Payable
Pembayaran Interest Expense
Advertising Expense
Store Supplies
Other Operating Expense
Bank Service Charge
Interest Revenue
Kas dihasilkan dari aktivitas operasional

Aliran Kas dari Kegiatan Investasi

Aliran Kas dari Kegiatan Pendanaan

Bank Permata Loan
Hendrawan Drawing
Kas dihasilkan dari Aktivitas Pendanaan

Kenaikan Kas dan setara kas

Kas dan Setara Kas pada awal periode
Kas dan Setara Kas pada akhir periode
 PD. ANGKASA
CAPITAL STATEMENT
DECEMBER 31, 2010

DISCRIPTION ( Rp. ) BALANCE ( Rp. )

Mr. Andrian Capital Jan 1

Net Profit
Mr. Andrian Drawing
Increase Capital

Mr. Andrian Capital Dec 31

 PD. ANGKASA
BALANCE SHEET
DECEMBER 31, 2010

ASSETS LIABILITY AND EQUITY

DISCRIPTION
Current Assets
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Total Current Assets
Fixed Assets
Equipment at Cost
Equipment Accum Dep
Total Fixed Assets
( Rp. ) BALANCE ( Rp. ) DISCRIPTION ( Rp. ) BALANCE ( Rp. )
Current Liability
Accounts Payable
Expense Payable
Income Tax Payable
PPN Payable
Total Current Liabilities
Long Term Liability
Bank Permata Loan
Owner's Equity
Mr. Andrian Capital

Total Assets Total Liability & Equity

 PD. ANGKASA
GENERAL JOURNAL ( CLOSING ENTRIES)
DECEMBER 31, 2010
CLJ
EVIDENCE POS DEBIT CREDIT
DATE DISCRIPTION
NUMBER REF ( Rp. ) ( Rp. )
Dec 31 Sales 4-1100
Interest Revenue 7-1100
Income Summary 3-1300

31 Income Summary 3-1300

Sales Return 4-1200
Cost of goods Sold 5-1100
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

Mr. Andrian, Capital 3-1100

31 Mr. Andrian, Capital 3-1100

Mr. Andrian, Drawing 3-1200

TOTAL
 PD. ANGKASA
POST CLOOSING TRIAL BALANCE
DECEMBER 31, 2010
DEBIT CREDIT
ACC. NUM ACCOUNTS
( Rp.) ( Rp.)
1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-2100 Equipment at Cost

1-2110 Equipment Accum Dep

2-1100 Accounts Payable

2-1200 Expense Payable

2-1300 Income Tax Payable

2-1400 PPN Payable

2-2100 Bank Permata Loan

3-1100 Mr. Andrian, Capital

TOTAL
PERHITUNGAN PAJAK PENGHASILAN

Laba sebelum PPh

PTKP
ISTRI
2 ANAK

PKP

PPh
5% X 50.000.000,00
15% X (137.021.000 - 50.000.000,00)
PPh

Laba sebelum PPh

PPh
Laba setelah PPh