Latihan
kasus :
Pada
tgl September 2008 Tuan Subhan mendirikan perusahaan bernama “Perkasa Jaya”
Transaksi
yang terjadi selama bulan tersebut sebagai berikut :
Tgl Transaksi
7 Memulai
perusahaan dengan mendepositokan uangnya ke bank sebesar Rp. 12.000.000
13 Di bayar tunai sewa gedung untuk satu bulan
Rp. 650.000
16 Di beli peralatan berupa lemari dan kursi Rp.
4.500.000 dimana pembayarannya Rp. 2.700.000 tunai dan sisanya di bayar bulan
berikutnya pada Toko Royal
18
Di beli
tunai perlengkapan (alat-alat pembersih) Rp. 250.000
20 Di beli macam-macam biaya diantaranya : Gaji
Rp. 1.500.000
21 Perusahaan mendapat komisi dari hasil
penjualan satu unit rumah 10% dari harga jual Rp. 370.000.000
26 Di bayar sebagian hutang pada Toko Royal Rp.
950.000
27
Di bayar service mobil Rp. 320.000 dan biaya
rupa-ripa Rp. 125.000
28 Diambil untuk kepentingan pribadi Rp.
1.800.000
29 Penyusutan atas peralatan di taksir Rp. 80.000
30 Hasil perhitungan barang-barang (inventarisasi
of supplies used) berjumlah Rp. 85.000
30
Pelunasan sisa hutang pada Toko Royal
31 Di beli satu unit kendaraan roda 4 Rp.
42.000.000 di mana pembayaran tunai Rp. 20.000.000 sisanya secara kredit selama
3 tahun
Catatan
transaksi di atas
a. Jurnal
umum (General Journal)
b. Persamaan
akuntansi
c. Laporan
keuangan berupa :
Persamaan akuntansi, Balance sheet
, Income Statement, Capital Statement, Retaid earning.
PT. PERKASA
General Journal (Jurnal Umun)
September, 30, 2008
|
Date
|
|
Description
|
Ref
|
Debet
|
Credit
|
|
2008
|
|
|
|
|
|
|
Sept
|
7
|
Cash
|
1.1
|
12.000.000
|
----------------
|
|
|
|
Bank
(Capital)
|
1.3
|
----------------
|
12.000.000
|
|
|
13
|
Prepaid
Office Rent
|
|
650.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
650.000
|
|
|
16
|
Furniture
|
1.5
|
4.500.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
2.700.000
|
|
|
|
Accoun
Payable
|
2.1
|
----------------
|
1.800.000
|
|
|
18
|
Cleaning
Supplies
|
1.4
|
250.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
250.000
|
|
|
20
|
Sallaries
Expense
|
5.1
|
1.500.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
1.500.000
|
|
|
22
|
Cash
|
1.1
|
37.000.000
|
----------------
|
|
|
|
Sales
Commision
|
4.1
|
----------------
|
37.000.000
|
|
|
26
|
Account
Payable
|
2.1
|
950.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
950.000
|
|
|
27
|
Service
Automobile Exp
|
5.3
|
320.000
|
----------------
|
|
|
|
Miscellaneous
Exp
|
5.9
|
125.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
445.000
|
|
|
28
|
Tn
Subhan Drawing
|
3.1
|
1.800.000
|
----------------
|
|
|
|
Cash
|
1.1
|
----------------
|
1.800.000
|
|
|
29
|
Depre
Exp Office Equipt
|
|
80.000
|
----------------
|
|
|
|
Accum
Depre Office Equipt
|
|
----------------
|
80.000
|
|
|
30
|
Office
Supplies Expt
|
|
165.000
|
----------------
|
|
|
|
Office
Supplies
|
|
----------------
|
165.000
|
|
|
30
|
Toko
RoyaCashl
|
|
850.000
|
----------------
|
|
|
|
Cash
|
|
----------------
|
850.000
|
|
|
30
|
Automobil
|
|
42.000.0000
|
----------------
|
|
|
|
Cash
|
|
----------------
|
20.000.000
|
|
|
|
LongTerm
Liabilities (PT Cemara)
|
|
----------------
|
22.000.000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PT. Perkasa
Persamaan Akuntansi selama
Bulan September 2008
Dalam
Ribuan
|
Tgl
|
Cash
|
Prepaid
|
Supplies
|
Equipment
|
Accum
Depre
|
Account
payable
|
Capital
|
KET
|
|
2008
|
|
|
|
|
|
|
|
|
|
Sept
|
12000
|
-
|
-
|
-
|
-
|
-
|
12000
|
Capital
Stock
|
|
Bal
|
12000
|
-
|
-
|
-
|
-
|
-
|
12000
|
-
|
|
13
|
(650)
|
650
|
-
|
-
|
-
|
-
|
-
|
Prepaid
Office Rent
|
|
Bal
|
11350
|
650
|
-
|
-
|
-
|
-
|
12000
|
-
|
|
16
|
(2700)
|
-
|
-
|
4500
|
-
|
1800
|
-
|
Toko
Royal
|
|
Bal
|
8650
|
650
|
-
|
4500
|
|
1800
|
12000
|
13800
|
|
18
|
(250)
|
-
|
250
|
-
|
-
|
-
|
-
|
-
|
|
Bal
|
8400
|
650
|
250
|
4500
|
-
|
1800
|
12000
|
13800
|
|
20
|
(1500)
|
-
|
|
-
|
-
|
-
|
(1500)
|
Sallaries
Expense
|
|
Bal
|
6900
|
650
|
250
|
4500
|
-
|
1800
|
10500
|
12300
|
|
22
|
37000
|
-
|
|
-
|
-
|
-
|
37000
|
Sales
Commition
|
|
Bal
|
43900
|
650
|
250
|
4500
|
-
|
1800
|
47500
|
49300
|
|
26
|
(950)
|
-
|
|
-
|
-
|
(950)
|
-
|
Toko
Royal
|
|
Bal
|
42950
|
650
|
250
|
4500
|
|
850
|
47500
|
48350
|
|
27
|
(445)
|
-
|
-
|
-
|
-
|
-
|
(320)
|
Service
Expense
|
|
|
|
|
|
|
|
|
(125)
|
Miscel
Expense
|
|
Bal
28
Bal
29
Bal
30
Bal
30
Bal
31
Bal
|
42505
(1800)
40705
-
40705
-
40705
(850)
39855
(20000)
19855
|
650
-
650
-
650
-
650
-
650
-
650
|
250
-
250
-
250
(165)
85
-
85
-
85
|
4500
-
4500
-
4500
-
4500
-
4500
42000
46500
|
-
-
-
(80)
(80)
-
(80)
-
(80)
-
(80)
|
850
-
850
-
850
-
850
(850)
-
22000
22000
|
47055
(1800)
45255
(80)
45175
(165)
45010
-
45010
-
45010
|
47905
Drawing
46105
-
46025
Supplies
Expense
45860
Bayar
Utang
Toko
Royal
Automobile
-
|
67010 = 67010
Balance sheet untuk perusahaan
perseorangan
PT ANGKASA
Balance Sheet
September 30, 2008
|
Assets
Cash
................... Rp. 19.855.000
Prepaid
Office rent
Rp. 650.000
Supplies .............. Rp. 85.000
Equipment
.......... Rp. 46.500.000
Less:accumulated
Depreciation (80.000)
Rp. 46.420.000
Total
Assets
Rp.
67.010.000
Liabilities
Long
term liabilities Rp.
22.000.000
Capital
Tn
Subhan Capital Rp. 45.010.000 +
Total
Liabilities and Capital Rp. 67.010.000
|
||||||||||||||||||||||||||||||
|
|
||||||||||||||||||||||||||||||
Balance sheet berbentuk PT (perseroan
terbatas)
PT ANGKASA
Balance Sheet
September 30, 2008
|
Assets
Cash
................... Rp. 19.855.000
Prepaid
Office rent
Rp. 650.000
Supplies .............. Rp. 85.000
Equipment
.......... Rp. 46.500.000
Less:accumulated
Depreciation (80.000)
Rp. 46.420.000
Total
Assets
Rp.
67.010.000
Liabilities
Long
term liabilities Rp. 22.000.000
Capital
Capital Stock (PT) Rp. 12.000.000
Retaid Earning Rp. 33.010.000 +
Rp. 45.010.000 +
Total
Liabilities and Capital Rp. 67.010.000
|
||||||||||||||||||||||||||||||
|
|
||||||||||||||||||||||||||||||
PT PERKASA
Income Statement
September 30, 2008
|
Sales
Commision
Rp. 37.000.000
Operating
expenses:
Salaries
expenses Rp. 1.500.000
Service
expenses Rp. 320.000
Supplies
expenses Rp. 165.000
Depreciation
expenses Rp. 80.000
Miscillaneous
expenses Rp. 125.000
+
  Total Operating Expenses
Rp. 2.190.000
Net
Income
Rp. 34.810.000
|
||||||||||||
PT. PERKASA
Capital Statement
For the Month Ended September 30, 2008
|
Capital,
September 1, 2008 Rp.
12.000.000
Net
income For the Mounth
Rp. 34.810.000
Less
: Withdrawls (1.800.000)
Increase
in capital
Rp. 33.010.000
Capital,
September 30, 2008
Rp. 45.010.000
|
||||||||||||||||||
PT. PERKASA
Retaid Earning Statement
For the Mounth Ended September 30, 2008
|
Net
income For the Month
Rp. 34.810.000
Less
Deviden
Rp. (1.800.000)
  Retaid Earning Sept 30, 2008 Rp. 33.010.000 |
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