@ Soal Mengelola Buku Jurnal 

"~Saldo
Perkiraan

PT. KHARISMA DIGITAL

November 30, 2011

NO. ACCOUNT
DEBET CREDIT

1-1100 Petty Cash 5,000,000.00

1-1110
1-1110 Cash
Cash In Bank
Bank 208,08
208,080,2
0,282.
82.43
43
1-1120 Marketable Securities 90,405,000.00
1-1130 Accounts Receivable 181,500,000.00
1-1140 Allowance for Uncollectible Accounts 10,840,000.00
1-1150 Employee Receivable 2,100,000.00
1-1160 Other Receivable -
1-1170 Merchandise Inventory 891,600,000.00
1-1180 Office Supplies 2,580,000.00
1-1190 Store Supplies 5,900,000.00
1-1200 Value Added Tax - In (VAT-In) 19,600,000.00
1-1210 Prepaid Income Tax 32,000,000.00
1-1220 Prepaid Insurance 31,200,000.00
1-1230 Prepaid Advertising 3,000,000.00
1-2100
1-2100 Land
Land 165,000,
165,000,000
000.00
.00
1-2110 Building 210,000,000.00
1-2120 Accumulated Depreciation - Building 105,000,000.00
1-2130 Vehicles 175,000,000.00
1-2140
1-2140 Accumulate
Accumulated
d Depreciation
Depreciation - Vehicles
Vehicles 108,862,
108,862,304.6
304.69
9
1-2150 Equipment 220,000,000.00
1-2160 Accumulated Depreciation - Equipment 188,240,740.74
2-1100 Accounts Payable 196,000,000.00
2-1110
2-1110 Wages
Wages & Salari
Salaries
es Payabl
Payable
e -
2-1120
2-1120 Electricit
Electricity,
y, Telephone
Telephone & Water Payable
Payable -
2-1130 Value Added Tax - Out (VAT - Out) 23,520,000.00
2-1140 In
Income Tax Payable -
2-1150
2-1150 Divide
Dividend
nd Payabl
Payable
e -
2-1160 Other Current Liabilities -
2-2100 Ba
Bank Loan 301,909,435.04
3-1000 Common Stock 700,000,000.00
3-2000 Retained Earnings 576,000,000.00
3-3000 Dividend -
3-4000 Income Summary -
4-1000
4-1000 Sales
Sales 975,700
975,700,00
,000.0
0.00
0
4-2000 Sales Discounts 9,757,000.00
4-3000 Sales Returns 29,271,000.00
5-1000 Cost of Good Sold 682,990,000.00
6-1100
6-1100 Wages & Salaries
Salaries Expense
Expense 50,000,0
50,000,000.00
00.00
6-1110
6-1110 Depreciation
Depreciation Expense
Expense - Vehicles
Vehicles -
6-1120
6-1120 Promot
Promotion
ion & Advert
Advertisi
ising
ng Expens
Expense
e -
6-1130
6-1130 Insura
Insurance
nce Expens
Expense
e -
6-1140 Store Supplies Expense -
6-1150 Other Sales Expense -
6-2100
6-2100 Wages & Salaries
Salaries Expense
Expense 100,000,00
100,000,000.00
0.00
6-21
6-2110
10 Elec
Electr
tric
icit
ity,
y, Wate
Waterr & Tele
Teleph
phon
one
e Expe
Expens
nse
e 12,7
12,700
00,0
,000
00.0
.00
0
6-2120 Repairs & Maintenance Expense 6,850,000.00
6-2130
6-2130 Entertainmen
Entertainmentt Expense
Expense 1,600,000
1,600,000.00
.00
6-2140 Income Tax Expense -
6-2150 Offfice Supplies Expense -
6-2160
6-2160 Depreciation
Depreciation Expense
Expense - Equipment
Equipment -
1 Cash In Bank  
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2011.

2 Mark
Market
etab
able
le Secu
Secuririti
ties
es
Merupakan investasi jangka pendek berupa saham biasa PT. Global Aneka dengan nilai nominal
Rp 45,000.00 per lembar.
lembar. Pembelian
Pembelian dilakukan pada tanggal 01 Juni 2011 sebanyak 2000 lembar
dengan kurs 98. Provisi dan meterai sebesar 2,5%. Dividen dibayarkan setiap akhir tahun.

3 Acco
Accoun
untts Rece
Receiivabl
vable
e
Merupakan saldo Piutang Dagang per 30 Nopember 2011, dengan rincian sebagai berikut:
a. Miraco Digital Rp 104,000,000.00 Tanggal 25 Oktober 2011, Termin 2/10 n/30
b. Panorama Foto Rp 77,500,000.00 Tanggal 03 Nopember 2011, Termin 2/10 n/30
Total Rp 181,500,000.00

4 Empl
Employoyee
ee Rece
Receiv
ivab
able
le
Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2011, dengan
rincian sebagai berikut:
a. Angga Andrianto Rp 1,500,000.00
b. Stevani Agustina Rp 600,000.00
Total Rp 2,100,000.00

5 Merc
Mercha
hand
ndis
ise
e Inv
Inven
ento
tory
ry
Merupakan saldo persediaan barang dagangan per 30 Nopember 2011, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Total Harga
a Nicol-D700 15 Rp 19,500,000.00 Rp 292,500,000.00
b Nicol-D600 25 Rp 21,500,000.00 Rp 537,500,000.00
c Nicol-D500 7 Rp 8,800,000.00 Rp 61,600,000.00
Total Rp 891,600,000.00

6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2011.

7 Prep
Prepai
aid
d Inc
Incom
omee Tax
Tax
Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2011 Rp 32,000,000.00

8 Prep
Prepai
aid
d Insu
Insurrance
ance
Merupakan premi asuransi selama 24 bulan yang telah dibayar pada tanggal 1 Januari 2011.

9 Prep
Prepai
aid
d Adve
Advert
rtis
isin
ing
g
Merupakan saldo iklan dibayar dimuka yang dibayar pada tanggal 1 Januari 2011 untuk 15x terbit.

10 Acco
Accoun
unts
ts Pay
Payab
able
le
Merupakan saldo hutang kepada PT. Nicol Photocam per 30 Nopember 2011
sebesar Rp 19
196,000,000.00 Tanggal 26 Nopember 2011, Termin 3/10 n/30

11 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2011.

12 Bank Lo
Loan
 ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2011 1 14,865,433.00 8,198,766.00 6,666,667.00 391,801,234.00
2 14,
14,86
865,
5,43
433.
3.00
00 8,33
8,335,
5,41
412.
2.43
43 6,53
6,530,
0,02
020.
0.57
57 383,
383,46
465,
5,82
821.
1.57
57
3 14,
14,86
865,
5,43
433.
3.00
00 8,47
8,474,
4,33
335.
5.97
97 6,39
6,391,
1,09
097.
7.03
03 374,
374,99
991,
1,48
485.
5.59
59
4 14,
14,86
865,
5,43
433.
3.00
00 8,61
8,615,
5,57
574.
4.91
91 6,24
6,249,
9,85
858.
8.09
09 366,
366,37
375,
5,91
910.
0.69
69
5 14,
14,86
865,
5,43
433.
3.00
00 8,75
8,759,
9,16
167.
7.82
82 6,10
6,106,
6,26
265.
5.18
18 357,
357,61
616,
6,74
742.
2.86
86
6 14,
14,86
865,
5,43
433.
3.00
00 8,90
8,905,
5,15
153.
3.95
95 5,96
5,960,
0,27
279.
9.05
05 348,
348,71
711,
1,58
588.
8.91
91
7 14,
14,86
865,
5,43
433.
3.00
00 9,05
9,053,
3,57
573.
3.18
18 5,81
5,811,
1,85
859.
9.82
82 339,
339,65
658,
8,01
015.
5.73
73
8 14,
14,86
865,
5,43
433.
3.00
00 9,20
9,204,
4,46
466.
6.07
07 5,66
5,660,
0,96
966.
6.93
93 330,
330,45
453,
3,54
549.
9.66
66
  @ Soal Mengelola Buku Jurna

BKK No. : 001/BKK 

. Kharisma Digital
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 01 Desember 2011

BUKTI KAS KELUAR

KELUAR

Dibayarkan kepada : Bagian Gaji dan Upah

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran gaji karyawan bulan Nopember 2011 dengan rincian:

Wages & Salaries (sales)  Rp 5,000,000.00
Wages & Salaries (general & administrative)  Rp 10,000,000.00
PPh Pasal 21 yang dipotong Rp 240,000.00

Rp 14,760,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 001/BKM

. Kharisma Digital
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 02 De
Desember 2011

BUKTI KAS MASUK 

Diterima Dari :  Panorama Foto

Jumlah Diterima :
Err:511

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit te

tertanggal
03 Nopember 2011, Termin 2/10 n/30

Rp 77,500,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

  @ Soal Mengelola Buku Jurna

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

  @ Soal Mengelola Buku Jurna

. Kharisma Digital
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
No. Faktur
Tanggal
: 080/FPJ
: 02 Desember 2011

Kepada : Kotaraya Digital Termin : 2/10, n/30

Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D700 5 unit Rp 21,500,000.00 Rp 107,500,000.00
2 Nicol-D500 5 unit Rp 11,000,000.00 Rp 55,000,000.00

Total Penjualan Rp 162,500,000.00

Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 16,250,000.00
Keuangan Down Payment  Rp 30,000,000.00
Piutang Dagang Rp 148,750,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan: 
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000079

 VKK No. : 001/VKK 

. Kharisma Digital
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 03 Desember 2011

VOUCHER KAS KECIL

Dibayarkan kepada : Lensa Agency

Jumlah Dibayar :
Err:511

Keterangan : Pembelian tabloid bulan Nopember 2011

(Catat: Entertainment Expense) 

Rp 25,000.00
  @ Soal Mengelola Buku Jurna

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

  @ Soal Mengelola Buku Jurna

BKK No. : 005/BKK 

 Kharisma Digital
Jl. Pattimura No. 18 Jakarta

Produk Kamera Unggulan

Tanggal : 10 Desember 3011

Dibayarkan kepada : Kas Negara via Bank Persepsi

Jumlah Dibayar :
Err:511

Keterangan : Penyetoran PPh Pasal 21 bulan Nopember 2011

Catatan: 
Pembayaran menggunakan e-payment banking 
Rp 240,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 004/BKM

 Kharisma Digital
Jl. Pattimura No. 18 Jakarta

Produk Kamera Unggulan

Tanggal : 10 Desember 2011

BUKTI KAS MASUK 

Diterima Dari : Kotaraya Digital

Jumlah Diterima :
Err:511

Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit

tanggal 02 Desember 2011. Termin 2/10, n/30

Rp 145,775,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

 @ Soal Mengelola Buku Jurna
  @ Soal Mengelola Buku Jurna

BKK No. : 006/BKK 

 Kharisma Digital
Jl. Pattimura No. 18 Jakarta

Produk Kamera Unggulan

Tanggal : 11 Desember 2011

BUKTI KAS KELUAR

Dibayarkan kepada :  Bengkel Lumrah

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran kepada Bengkel Lumrah atas servis kendaraan

sebesar Rp 2.500.000,00
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)

Rp 2,450,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 005/BKM

 Kharisma Digital
Jl. Pattimura No. 18 Jakarta

Produk Kamera Unggulan

Tanggal : 13 Desember 2011

BUKTI KAS MASUK 

Diterima Dari : Tuan Rohmana

Jumlah Diterima :
Err:511

Keterangan : Penjualan tunai dengan rincian sbb:

Nicol-D600 1 unit Rp 23,800,000
Rabat (0,5%) Rp 119,000
PPN Rp 2,368,100

Catatan: 
Rp 26,049,100.00
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000082
  @ Soal Mengelola Buku Jurna

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

  @ Soal Mengelola Buku Jurna

 VKK No. : 003/VKK 

Tanggal : 14 Desember 2011

 Kharisma Digital
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan

VOUCHER KAS KECIL

Dibayarkan kepada : Kantor Pos

Jumlah Dibayar :
Err:511

Keterangan : Pembelian perlengkapan kantor berupa benda-benda pos

Rp 120,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 006/BKM

 Kharisma Digital
Jl. Pattimura No. 18 Jakarta

Produk Kamera Unggulan

Tanggal : 14 Desember 2011

BUKTI KAS MASUK 

Diterima Dari :  Angga Andrianto

Jumlah Diterima :
Err:511

Keterangan : Pelunasan piutang karyawan dari Angga Andrianto

Rp 1,500,000
 PT. MICRONICS INTERNUSA
Jl. KH. Agus Salim No. 28
MALANG

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

MIRACO DIGITAL 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 104,000,000.00
4 Pelunasan 104,000,000.00 -
9 Penjualan 113,120,000.00 113,120,000.00
18 pelunasan 113,120,000.00 -
20 Penjualan 167,200,000.00 167,200,000.00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

PANORAMA FOTO 002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 77,500,000.00
2 Pelunasan 77,500,000.00 -
6 penjualan 149,490,000.00 149,490,000.00
19 penjualan 251,510,000.00 401,000,000.00
20 Re
Retur penjualan 26,180,000.00 374,820,000.00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

KOTARAYA DIGITAL 003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 -
2 Penjualan 148,750,000.00 148,750,000.00
10 Pelunasan 148,750,000.00 -
15 Penjualan 176,220,000.00 176,220,000.00
21 Pelunasan 176,220,000.00 -
 PT. MICRONICS INTERNUSA
Jl. KH. Agus Salim No. 28
MALANG

 VENDOR'S NAME  VENDOR ACCOUNT

ACCOUNT NO.
PT. NICOL PHOTOCAM 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 196,000,000.00
4 Pe
Pelunasan 196,000,000.00 -
5 pembelian 220,700,000.00 220,700,000.00
6 Retur Pembelian 21,600,000.00 199,100,000.00
14 Pe
Pelunasan 199,100,000.00 -
17 Pembelian 274,700,000.00 274,700,000.00

 VENDOR'S NAME  VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

 VENDOR'S NAME  VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

 VENDOR'S NAME  VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
 @ Soal Mengelola Buku Besar 

PT. KHARISMA DIGITAL

INVENTORY CARD
December 2011

ITEM : Nicol-D700
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY  TITY  TITY 
Des 1 Opening Balance 15 19,500,000 292,500,000
2 080/FPJ Kotaraya Digital 5 19,500,000 97,500,000 10 19,500,000 195,000,000
5 120/NP/FP PT. NICOL PHOTOCAM 6 19,800,000 118,800,000 16 19,612,500 313,800,000
6 081/FPJ Panorama Foto 3 19,612,500 58,837,500 13 19,612,500 254,962,500
6 001/BM Retur Pembelian -1 19,800,000 (19,800,000) 12 19,596,875 235,162,500
15 083/FPJ Kotaraya Digital 2 19,596,875 39,193,750 10 19,596,875 195,968,750
17130/NP/FP PT. NICOL PHOTOCAM 5 20,020,000 100,100,000 15 19,737,917 296,068,750
19 084/FPJ Panorama Foto 5 19,737,917 98,689,583 10 19,737,917 197,379,167

7
 @ Soal Mengelola Buku Besar 

PT. KHARISMA DIGITAL

INVENTORY CARD
December 2011

8
 @ Soal Mengelola Buku Besar 

PT. KHARISMA DIGITAL

INVENTORY CARD
December 2011

ITEM : Nicol-D600
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY  TITY  TITY 
Dec 1 Opening Balance 25 21,500,000 537,500,000
6 081/FPJ Panorama Foto 3 21,500,000 64,500,000 22 21,500,000 473,000,000
9 082/FPJ Miraco Digital 4 21,500,000 86,000,000 18 21,500,000 387,000,000
13 005/BKM Penjualan Tunai 1 21,500,000 21,500,000 17 21,500,000 365,500,000
15 083/FPJ Kotaraya Digital 4 21,500,000 86,000,000 13 21,500,000 279,500,000
17130/NP/FP PT. NICOL PHOTOCAM 5 21,780,000 108,900,000 18 21,577,778 388,400,000
18 007/BKM UD. Bina Mandiri 3 21,577,778 64,733,333 15 21,577,778 323,666,667
19 084/FPJ Panorama Foto 7 21,577,778 151,044,444 8 21,577,778 172,622,222
20 085/FPJ Miraco Digital 5 21,577,778 107,888,889 3 21,577,778 64,733,333
20 002/BM Retur Penjualan (1) 21,577,778 (21,577,778) 4 21,577,778 86,311,111

9
 @ Soal Mengelola Buku Besar 

PT. KHARISMA DIGITAL

INVENTORY CARD
December 2011

10
 PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

 Account:  Account Number:

GENERAL LEDGER 
Income Summary 3-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
31 Closing JM 2,150,976,336.52 2,150,976,336.52 -

 Account:  Account Number:

GENERAL LEDGER 
Sales 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 975,700,000.00
31 JNK - 127,559,000.00 1,103,259,000.00
31 JPK - - 1,103,259,000.00
31 JPn - 1,023,900,000.00 2,127,159,000.00
31 JPB - - 2,127,159,000.00
31 JM - - 2,127,159,000.00
31 Adjusment JM - - 2,127,159,000.00
31 Closing JM 2,127,159,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Sales Discounts 4-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9,757,000.00
31 JNK 8,761,800.00 - 18,518,800.00
31 JPK - - 18,518,800.00
31 JPn - - 18,518,800.00
31 JPB - - 18,518,800.00
31 JM - - 18,518,800.00
31 Adjusment JM - - 18,518,800.00
31 Closing JM 18,518,800.00 -

 Account:  Account Number:

GENERAL LEDGER 
Sales Returns 4-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 29,271,000.00
31 JNK - - 29,271,000.00
31 JPK - - 29,271,000.00
31 JPn - - 29,271,000.00
31 JPB - - 29,271,000.00
31 JM 23 800 000 00 - 53 071 000 00
 PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

 Account:  Account Number:

GENERAL LEDGER 
Cost of Good Sold 5-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 682,990,000.00
31 JNK 111,283,333.33 - 794,273,333.33
31 JPK - 11,853,000.00 782,420,333.33
31 JPn 908,754,166.67 - 1,691,174,500.00
31 JPB 2,000,000.00 - 1,693,174,500.00
31 JM - 21,577,777.78 1,671,596,722.22
31 Adjusment JM - - 1,671,596,722.22
31 Closing JM 1,671,596,722.22 -

 Account:  Account Number:

GENERAL LEDGER 
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50,000,000.00
31 JNK - - 50,000,000.00
31 JPK 5,000,000.00 - 55,000,000.00
31 JPn - - 55,000,000.00
31 JPB - - 55,000,000.00
31 JM - - 55,000,000.00
31 Adjusment JM 5,000,000.00 - 60,000,000.00
31 Closing JM 60,000,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Depreciation Expense - Vehicles 6-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK 16,534,423.83 - 16,534,423.83
31 JPK - - 16,534,423.83
31 JPn - - 16,534,423.83
31 JPB - - 16,534,423.83
31 JM - - 16,534,423.83
31 Adjusment JM - - 16,534,423.83
31 Closing JM 16,534,423.83 -

 Account:  Account Number:

GENERAL LEDGER 
Promotion & Advertising Expense 6-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
 PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

 Account:  Account Number:

GENERAL LEDGER 
Insurance Expense 6-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 15,600,000.00 - 15,600,000.00
31 Closing JM 15,600,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Store Supplies Expense 6-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 4,310,000.00 - 4,310,000.00
31 Closing JM 4,310,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Other Sales Expense 6-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 47,240,500.00 - 47,240,500.00
31 Closing JM 47,240,500.00 -

 Account:  Account Number:

GENERAL LEDGER 
Wages & Salaries Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 100,000,000.00
31 JNK - - 100,000,000.00
31 JPK 10,000,000.00 - 110,000,000.00
31 JPn - - 110,000,000.00
31 JPB - - 110,000,000.00
31 JM - - 110 000 000 00
 PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

 Account:  Account Number:

GENERAL LEDGER 
Electricity, Water & Telephone Expense 6-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,700,000.00
31 JNK - - 12,700,000.00
31 JPK 1,135,000.00 - 13,835,000.00
31 JPn - - 13,835,000.00
31 JPB - - 13,835,000.00
31 JM - - 13,835,000.00
31 Adjusment JM 1,270,000.00 - 15,105,000.00
31 Closing JM 15,105,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Repairs & Maintenance Expense 6-2120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,850,000.00
31 JNK - - 6,850,000.00
31 JPK 2,500,000.00 - 9,350,000.00
31 JPn - - 9,350,000.00
31 JPB - - 9,350,000.00
31 JM - - 9,350,000.00
31 Adjusment JM - - 9,350,000.00
31 Closing JM 9,350,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Entertainment Expense 6-2130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,600,000.00
31 JNK - - 1,600,000.00
31 JPK 25,000.00 - 1,625,000.00
31 JPn - - 1,625,000.00
31 JPB - - 1,625,000.00
31 JM - - 1,625,000.00
31 Adjusment JM - - 1,625,000.00
31 Closing JM 1,625,000.00 -

 Account:  Account Number:

GENERAL LEDGER 
Income Tax Expense 6-2140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK 47,700.00 - 47,700.00
31 JPK - - 47,700.00
31 JPn - - 47,700.00
31 JPB - - 47,700.00
31 JM - - 47 700 00
6-21
6-2130
30 Ente
Entert
rtai
ainm
nmen
entt Expe
Expens
nse
e 1,62
1,625,
5,00
000.
0.00
00
6-2140 Income Tax Expense 47,700.00
6-2150 Offfice Supplies Expense -
6-21
6-2160
60 Depr
Deprec
ecia
iati
tion
on Expe
Expens
nse
e - Equi
Equipm
pmen
entt -
6-2170 Depreciation Expense - Building -
6-2180 Other General & Administrative Expense -
8-1000 Interest Revenue 3,500,000.00
8-2000 Late Fees Collected 13,085,000.00
8-3000 Gain on Sales of Marketable Securities 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets 396,728.52
8-5000 Dividend Revenue 4,500,000.00
8-6000 Other Income -
9-1000 Bank Charges 55,000.00
9-2000 Interest Expense 70,461,021.95
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
9-50
-5000 Other
ther Expe
Expens
nse
e 150,000
000.00

5,085,923,695.21 4,466,333,695.21
 "~Saldo
Perkiraan

PT. KHARISMA DIGITAL

UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 - 4,500,000.00 -
1-1110 Cash In Bank 757,791,249.43
757,791,249.43 - 731,466,975.43
731,466,975.43 -
1-1120 Marketable Securities 45,202,500.00 - 90,405,000.00 -
1-1130 Accounts Receivable 1,161,610,000.00 - 216,800,000.00 -
1-11
1-1140
40 Allo
Allowa
wancnce
e for
for Unco
Uncoll
llec
ecti
tibl
ble
e Acco
Accoun
unts
ts - 10,8
10,840
40,0
,000
00.0
.00
0 10,8
10,840
40,0
,000
00.0
.000
1-1150 Employee Receivable 500,000.00 - 1,650,000.00 -
1-1160 Ot
O ther Receivable - - - -
1-1170 Merchandise Inventory 325,440,277.78 - 580,801,200.00 -
1-1180 Office Supplies 3,150,000.00 - 2,362,500.00 -
1-1190 Store Supplies 6,410,000.00 - 5,448,500.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - 37,525,000.00 -
1-1210 Prepaid Income Tax 35,875,000.00 - 35,875,000.00 -
1-1220 Prepaid Insurance 31,200,000.00 - - -
1-1230 Prepaid Advertising 3,000,000.00 - - -
1-2100 Land 165,000,000.00
165,000,000.00 - 165,000,000.00
165,000,000.00 -
1-2110 Building 210,000,000.00 - 210,000,000.00 -
1-21
1-2120
20 Accu
Accumu
mulalate
ted
d Depr
Deprec
eciaiati
tion
on - Buil
Buildi
ding
ng - 105,
105,00
000,
0,00
000.
0.00
00 - 105,
105,00
000,
0,00
000.
0.00
00
1-2130 Ve
V ehicles - - 175,000,000.00 -
1-2140 Accumulated Depreciation - Vehicles - - - 108,862,304.69
108,862,304.69
1-2150 Equipment 220,000,000.00 - 220,000,000.00 -

2
 PT. KHARISMA DIGITAL
UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
1-21
1-2160
60 Accu
Accumu
mulalate
ted
d Depr
Deprec
ecia
iati
tion
on - Equi
Equipm
pmen
entt - 188,
188,24
240,
0,74
740.
0.74
74 - 188,
188,24
240,
0,74
740.
0.74
74
2-1100 Accounts Payable - 274,700,000.00 - 233,495,000.00
2-1110 Wages & Salaries Payable - - - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - - - 1,260,000.00
2-11
-1130 Valu
Valuee Add
Added TaxTax - Out (VAT
(VAT - Out) - 112,
112,7765,9
65,90
00.0
0.00 - 78,9
8,936,1
36,13
30.0
0.00
2-1140 Income Tax Payable - 5,650,000.00 - 3,440,000.00
2-1150 Dividend Payable - 50,400,000.00 - 56,000,000.00
2-1160 Other Current Liabilities - - -
2-2100 Bank Loan - 292,075,825.95 400,000,000.00
3-1000 Common Stock - 700,000,000.00 700,000,000.00
3-2000 Retained Earnings - 576,000,000.00 576,000,000.00
3-3000 Di
Dividend 56,000,000.00 -
3-4000 In
Income Summary - -
4-1000
4-1000 Sales
Sales - 2,127,159,
2,127,159,000.
000.00
00
4-2000 Sales Discounts 18,518,800.00 -
4-3000 Sales Returns 53,071,000.00 -
5-1000 Cost of Good Sold 1,671,596,722.22 -
6-1100 Wages & Salaries Expense 55,000,000.00 -
6-1110 Depreciation
Depreciation Expense - Vehicles 16,534,423.83 -
6-1120 Promotion & Advertising Expense - -
6-1130
6-1130 Insuranc
Insurance e Expense
Expense - -
6-1140 Store Supplies Expense - -
6-1150 Other Sales Expense - -
6-2100 Wages & Salaries Expense 110,000,000.00 -
6-21
6-2110
10 Elec
Electr
tric
icit
ity,
y, Wate
Waterr & Tele
Teleph
phon
one e Expe
Expens
nsee 13,8
13,835
35,0
,000
00.0
.000 -
6-2120 Repairs & Maintenance Expense 9,350,000.00 -
6-2130 Entertainment
Entertainment Expense 1,625,000.00 -
6-2140 Income Tax Expense 47,700.00 -
6-2150 Offfice Supplies Expense - -
6-2160 Depreciation
Depreciation Expense - Equipment
Equipment - -
6-2170 Depreciation Expense - Building - -
6-21
-2180 Othe
ther Genera
nerall & Adm
Adminis
inisttrati
rativ
ve Exp
Expense
ense - -

3
 PT. KHARISMA DIGITAL
UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
8-1000 Interest Revenue - 3,500,000.00
8-2000 Late Fees Collected - 13,085,000.00
8-3000 Gain on Sales of Marketable Securities - 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets - 396,728.52
8-5000 Dividend Revenue - 4,500,000.00
8-6000 Other Income - -
9-1000 Bank Charges 55,000.00 -
9-2000 Interest Expense 70,461,021.95 -
9-3000 Loss on Sa les of Marketable Securities - -
9-4000 Loss on Disposal of Fixed Assets - -
9-5000 Other Expense 150,000.00 -

5,085,923,695.21 4,466,333,695.21 2,476,834,175.43 2,476,834,175.43

4
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18 Jakarta

Kepada : Accounting Staff 

Hal : Data Penyesuaian per 31 Desember 2011

BUKTI MEMORIAL

Description:
Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai berikut:
1 Dari rekening koran per 31 Desember 2011 yang diterima oleh perusahaan :
- Pendapatan Bunga Bank Rp 315,108.00
- Beban Administrasi Bank Rp 5,000.00
- Beban PPh Pasal 4 ayat 2 Rp 63,021.60
2 Berdasarkan stock opname saldo persediaan per 31 Desember 2011 adalah sebagai berikut:
- Persediaan Barang Dagangan sama dengan kartu persediaan
- Perlengkapan Kantor Rp 1,920,000.00
- Perlengkapan Toko Rp 2,100,000.00

3 Uang Muka PPh Pasal 25 bulan Desember 2011 sebesar Rp 3,200,000.00

akan dibayar tanggal 15 Januari 2012.

4  Asuransi dibayar dimuka merupakan asuransi yang dibayar tanggal 1 Januari 2011
untuk jangka waktu 24 bulan.

5 Iklan dibayar dimuka merupakan saldo iklan dibayar dimuka untuk 15x terbitan dan telah
terbit sebanyak 8x.

6 Gaji karyawan bulan Desember 2011 akan dibayar pada tanggal 01 Januari 2012 dengan rincian:
Wages & Salaries (sales ) Rp 5,000,000.00
Wages & Salaries (general & administrative ) Rp 10,000,000.00
Total Gaji Rp 15,000,000.00
PPh Pasal 21 yang dipotong Rp 240,000.00
Gaji yang masih harus dibayar Rp 14,760,000.00
7 Biaya listrik, Air dan Telepon bulan Desember 2011 akan dibayar pada bulan Januari 2012
sebesar Rp 1,270,000.00
8 Cadangan Kerugian Piutang ditaksir sebesar 5% dari saldo Piutang Dagang di akhir periode akuntansi.
9 Penyusutan aset tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar - 
aset tetap) 

10 Hitunglah Beban PPh Badan yang terutang tahun 2011 berdasarkan tarif pasal 17 Undang-undang
nomor 36 tahun 2008 tentang Pajak Penghasilan.
Catatan : Perusahaan mendapatkan fasilitas sebagaimana tertuang dalam pasal 31 huruf e
UU No. 36 Tahun 2008, yaitu mendapatkan pengurangan tarif sebesar 50% dari tarif normal.
Sehingga tarif yang dikenakan efektif sebesar 50% X 25% X Laba Kena Pajak.
 Akun-akun yang harus dikoreksi fiskal :
Other Sales Expense  Rp 16,261,000.00
Entertainment Expense Rp 1,625,000.00
Income Tax Expense  Rp 110,721.60
Interest Revenue  Rp (3,815,108.00)
Gain on Sales of Marketable Securities  Rp (396,728.52)
Other Expense Rp 150,000.00

Malang, 31 Desember 2011

  @ Soal Menyelesaikan Siklus Akuntansi 

PT. KHARISMA DIGITAL

DAFTAR ASET TETAP
Tahun 2011

Umur Tanggal Harga Perolehan  Akumulasi Penyusutan Akumulasi

NO Jenis Aset Tetap Tarif 
Ekonomis Perolehan (Rp) Tahun 2010 Tahun 2011 Tahun 2011

Land
1 Land 2005 165,000,000.00 0% - - -
Jumlah 165,000,000.00 0.00 0.00 0.00

Building
1 Building 20 tahun 1/1/2005 210,000,000.00 5% 105,000,000.00 10,500,000.00 115,500,000.00
Jumlah 210,000,000.00 105,000,000.00 10,500,000.00 115,500,000.00

 Vehicles
1 Colt Diesel Mitsubishi 8 tahun 8/5/2007 175,000,000.00 25% 108,862,304.69 16,534,423.83 125,396,728.52
Jumlah 175,000,000.00 108,862,304.69 16,534,423.83 125,396,728.52

Equipment
1 Computer 4 tahun 1/28/2006 60,000,000.00 50% 60,000,000.00 - 60,000,000.00
2 Furniture 4 tahun 3/1/2008 160,000,000.00 50% 128,240,740.74 13,233,024.69 141,473,765.43
Jumlah 220,000,000.00 188,240,740.74 13,233,024.69 201,473,765.43

Total 560,000,000.00 297,103,045.43 29,767,448.52 326,870,493.95

5
  @ Soal Menyelesaikan Siklus Akuntansi 

Nilai Buku
Tahun 2011

  165,000,000
165,000,000.00

  94,500,000.00
94,500,000.00

49,603,271.48
49,603,271.48

-
18,526,234.57
18,526,234.57

233,129,506.05

6
 PT. KHARISMA DIGITAL
Memorial Journal
December 2011
 Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
31 Cash In Bank 1-1110 247,086.40
Bank Charges 9-1000 5,000.00
Income Tax Expense 6-2140 63,021.60
Interest Revenue 8-1000 315,108.00

31 Store Supplies Expense 6-1140 4,310,000.00

Store Supplies 1-1190 4,310,000.00
Offfice Supplies Expense 6-2150 1,230,000.00
Office Supplies 1-1180 1,230,000.00

31 Prepaid Income Tax 1-1210 3,200,000.00

Income Tax Payable 2-1140 3,200,000.00

31 Insurance Expense 6-1130 15,600,000.00

Prepaid Insurance 1-1220 15,600,000.00

31 Promotion & Advertising Expense 6-1120 1,600,000.00

Prepaid Advertising 1-1230 1,600,000.00

31 Wages & Salaries Expense 6-1100 5,000,000.00

Wages & Salaries Expense 6-2100 10,000,000.00
Wages & Salaries Payable 2-1110 14,760,000.00
Income Tax Payable 2-1140 240,000.00

31 Electricity, Water & Telephone Expense 6-2110 1,270,000.00

Electricity, Telephone & Water Payable 2-1120 1,270,000.00

31 Other Sales Expense 6-1150 47,240,500.00

 Allowance for Uncollectible Accounts 1-1140 47,240,500.00

31 Depreciation Expense - Building 6-2170 10,500,000.00

 Accumulated Depreciation - Building 1-2120 10,500,000.00
Depreciation Expense - Equipment 6-2160 13,233,024.69
 Accumulated Depreciation - Equipment 1-2160 13,233,024.69

31 Income Tax Expense 6-2140 8,199,250.00

Income Tax Payable 2-1140 8,199,250.00
 MUTASI

  45,202,500.00
(944,810,000.00)
  47,240,500.00
1,150,000.00
-
255,360,922.22
442,500.00
3,348,500.00
(1,975,000.00)
  (3,200,000.00)
  (15,600,000.00)
  (1,400,000.00)
-
-
10,500,000.00
175,000,000.00
(108,862,304.69)
-
13,233,024.69
41,205,000.00
-
10,000.00
33,829,770.00
13,849,250.00
(5,600,000.00)
-
(107,924,174.05)

KAP. DRS. A. GHONIE ABUBA KAR

9
Jl. Baiduri Pandan No. 11 Malan
 MUTASI

-
(43,519,127.78)

  (592,518,639.60)

KAP. DRS. A. GHONIE ABUBAKAR

10
Jl. Baiduri Pandan No. 11 Malang