Rabu, 28 November 2012

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Latihan dasar kasus LADGER

Contoh transaksi dari perusahaan jasa “graha” sebagai berikut :
Tgl    Description
3      Tuan Ismet menginvestasikan Rp. 60.000
5      Dibayar tunai 3 bulan sewa kantor sebesar Rp. 60.000
7      Di bayar Rp. 6.000.000 untuk pembelian mobil perusahaan
9      Dibeli peralatan kantor Rp. 2.000.000 perkas
11    Membeli secara kredit peralatan kantor (OFFICE EQUIPMENT) senilai Rp. 700.000 dari PT. Bahtera
12    Di beli perlengkapan kantor (office supplies) secara kredit dari PT Trisakti Rp. 12.000
13    Di jual peralatan kantor (office equipment) yang tidak terpakai kepada Bahri Co Rp. 200.000 perkas dan Rp. 10.000 secara kredit
14    Di bayar rekening telepon (THELEPON exp) bulan bersangkutan Rp 40.000
15    Diterima dari Bahri co Rp. 10.000
15    Di bayarpada Pt Bahtera Rp 350.000
16    Dijual satu rumah dengan mendapatkan komisi (sales commision) Rp. 1.700.000
18    Di bayar gaji sekertaris (sallaries Exp) untuk 2 minggu pertama Rp.
200.000
19    Di jual satu rumah dengan memperoleh komisi Rp. 150.000
23    Tuan Ismet mengambil uang tunai untuk kepentingan Pribadi Rp. 400.000
25    Di bayar gaji sekertaris untuk 2 minggu terakhir Rp. 200.000
27    Membeli bensin dan olie untuk kendaraan Rp. 150.000
29    Membayar biaya Advertising Rp. 12.000

Dari transaksi tersebut buatlah :
1.     General journal
2.     Ledger

SELAMAT BERLATIH




PT. “Graha”
Desember 30, 2008
General journal

Date
Description
PR
Debit
Credit
2008
3
Cash

10.000.000

Nop

   Capital


10.000.000

5
Prepaid rent office Exp

60.000



   Cash


60.000

7
Automobil

6.000.000



   Cash


6.000.000

9
Office Equipment

2.000.000



   Cash


2.000.000

11
Office Equipment

700.000



   Account Payable


700.000

12
Office Supplies

12.000



   Fa Trisakti


12.000

13
Cash

200.000



   Account Receivable/Bahri Co

10.000



   Office equipment


210.000

14
Telephone Expense

40.000



   Cash


40.000

15
Cash

10.000



   Account Receivable/Bahri Co


10.000

15
PT Bahtera

350.000



   Cash


350.000

17
Cash

1.700.000



   Sales Commision


1.700.000

18
Salaries Expense

200.000



   Cash


200.000

19
Cash

150.000



   Sales Comision


150.000

23
Prive

400.000



   Cash


400.000

25
Sallaries Expense

200.000



   Cash


200.000

27
Supplies (Gas, oil and repairs Expense

140.000



   Cash


150.000

29
Advertising Expense

12.000



Cash


12.000





Bentuk Tree Colomn (3 kolom) sesuai dengan jumlah rekening
No: 1                                                                                     Cash 1.1.1
Date
Item
PR
Debit
Credit
Balance
Des
3
5
7
9
13
14
15
15
16
18
19
23
25
27

29
Capital
Prepaid rent office Exp
Automobil
Office Equipment
Office Equipment
Telephone
Bahri Co
PT Bahtera
Sales Commision
Salaries
Sales Comision
Prive
Sallaries
Supplies (Gas, oil and repairs
Advertising
V
V
V
V
V
V
V
V
V
V
V
V
V
V

V
10.000.000



200.000

10.000

1.700.000

150.000

60.000
6.000.000
2.000.000

40.000

350.000

200.000

400.000
200.000
150.000

12.000
10.000.000
9.940.000
3.940.000
1.940.000
2.140.000
2.100.000
2.110.000
1.760.000
3.460.000
3.260.000
3.410.000
3.010.000
2.810.000
2.660.000

2.648.000


No: 2                                                                                     Capital 3.0.1
Date
Item
PR
Debit
Credit
Balance

3
Cash
V

10.000.000
10.000.000

No: 3                                                                  Prepaid office rent 1.1.5
Date
Item
PR
Debit
Credit
Balance

5
Cash
V
60.000

60.000

No: 4                                                                                Automobil 1.3.2
Date
Item
PR
Debit
Credit
Balance

7
Cash
V
6.000.000

6.000.000

No: 5                                                                        Office Equipment 1.3.1
Date
Item
PR
Debit
Credit
Balance

9
11
13
Cash
PT Bahtera
Cash
V
V
V
2.000.000
700.000


210.000
2.000.000
2.700.000
2.490.000

No: 6                                                                              PT Bahtera 2.1.1
Date
Item
PR
Debit
Credit
Balance

11
15
Office Equipment
Cash
V
V

350.000
7000.000
700.000
350.000

No: 7                                                                            Office Supplies 1.1.4
Date
Item
PR
Debit
Credit
Balance

8
Fa Trisakti
V
12.000

12.000

No: 8                                                                            Fa Trisakti 2.1.1
Date
Item
PR
Debit
Credit
Balance

8
Office Supplies
V

12.000
12.000

No: 9                                                                  Account Receivable 1.1.2
Date
Item
PR
Debit
Credit
Balance

13
15
Bahri Co
Cash
V
10.000

10.000
10.000
0

No: 10                                                                          Telephon 5.1.3
Date
Item
PR
Debit
Credit
Balance

14
Cash
V
40.000

40.000

No: 11                                                                     Sales Commision 6.1.1
Date
Item
PR
Debit
Credit
Balance

16
19
Cash
Cash
V
V

1.700.000
150.000
1.700.000
1.550.000

No: 12                                                                            Sallaries 5.1.1
Date
Item
PR
Debit
Credit
Balance

18
25
Cash
Cash
V
V
200.000
200.000

200.000
400.000

No: 13                                                                          Prive/Drawing  3.0.2
Date
Item
PR
Debit
Credit
Balance

23
Cash
V
400.000

400.000

No: 14                                                  Supplies (Gas,oil and Repairs) 1.1.4
Date
Item
PR
Debit
Credit
Balance

27
Cash
V
150.000

150.000

No: 15                                                                          Advertasing 6.1.2
Date
Item
PR
Debit
Credit
Balance

29
Cash
V
12.000

12.000



PT GRAHA
Income Statement
Desember, 30, 2008


Sales Commision                                    Rp. 1.850.000

Operating expenses:
Salaries expenses            Rp.  400.000
Supplies expenses           Rp.  150.000
Thelephon expenses        Rp.    40.000
Advertising expenses      Rp.    12.000

Total Operating Expenses                         Rp.  602.000

Net Income                                                   Rp. 1.248.000
                                                                             ------------------




PT.GRAHA
Balance Sheet
Desember, 30, 2008

Assets
Current Assets
Cash ...................                                              Rp. 2.648.000
Prepaid Office rent                     Rp.  60.000
 Office Supplies                Rp.  12 .000                                
                                                                            Rp.     72.000
Total Current Assets                                           Rp. 2.720.000


Fixed Assets :
Office Equipment                       Rp. 2.490.000
Automobile                                 Rp. 6.000.000

 Total Fixed Assets                                            Rp. 8.490.000 +

Total ASSETS                                                    Rp. 11.210.000
                                                                                     -----------------

 Liabilities :
PT. Bahtera                                   Rp. 350.000
PT. Trisakti                                   Rp.    12.000
Total liabilities                                            Rp. 362.000

Capital
 Tn Ismet capital                           Rp. 10.000.000
Retained Earning                        Rp.      848.000
Total modal                                            Rp. 10.848.000


Total Liabilities and Capital                              Rp. 11.210.000
                                                                                 -------------------





PT. GRAHA
Capital Statement
For the Month Ended Desember 30, 2008


Capital, Desember 1, 2008                                    Rp. 10.000.000
Net income For the Mounth     Rp. 1.248.000
Less : Withdrawls                            (400.000)

Increase in capital                                                 Rp.  848.000

Capital, Desember 31, 2008                                 Rp. 10.848.000
                                                                                    --------------------




PT. GRAHA
Retaid Earning Statement
For the Mounth Ended Desember 30, 2008

Net income For the Month                       Rp. 1.248.000
Less Prive                                                 Rp. (400.000)

Retaid Earning December,31, 2008           Rp. 848.000
                                                                       ---------------------



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