myob

1. PT GUMARANG JAYA
Jl. Kelapa Dua No. 2 - Jakarta
Kunci Jawaban Buku Komputerisasi Akuntansi MYOB Perusahaan Dagang
Oleh Ali Mahmudi
Accounts List [Summary]
6/16/2014
1:21:52 PM
Page 1
Account Current Balance
Assets 486,073,992.77
CURRENT ASSETS 212,573,992.77
CASH & BANK $29,370,000.00
Cash $8,370,000.00
BCA $10,000,000.00
Petty Cash $1,000,000.00
Undeposited Funds $10,000,000.00
ACCOUNTS RECEIVABLE 128,162,000.00
Accounts Receivable 129,442,000.00
Allowance for Bad Debts ($3,230,000.00)
Employee Receivable $1,950,000.00
INVENTORY & SUPLIES $23,150,742.77
Merchandise of Inventory $22,170,742.77
Office Supplies $980,000.00
PREPAYMENT $31,891,250.00
VAT In (Purchase Tax) $7,611,250.00
Prepaid Rent $3,600,000.00
Prepaid Insurance $3,000,000.00
Prepaid Tax Article 25 $5,000,000.00
Prepaid Tax Article 23 $12,680,000.00
INVESTMENT $0.00
Marketable Securities $0.00
FIXED ASSETS 273,500,000.00
Land 100,000,000.00
BUILDING BOOK VALUE $97,500,000.00
Building at Cost Value 150,000,000.00
Accum. Deprec. of Building ($52,500,000.00)
MEUBLE & EQUIP. BOOK BALUE $48,000,000.00
Meuble & Equipmment at Cost $80,000,000.00
Accum. Deprec. Meuble & Equip. ($32,000,000.00)
VEHICLES BOOK VALUE $28,000,000.00
Vehicles at Cost Value $40,000,000.00
Accum. Deprec. of Vehicles ($12,000,000.00)
Liabilities 155,920,050.00
CURRENT LIABILITY 105,920,050.00
ACCOUNTS PAYABLE $88,314,000.00
Account Payable $88,314,000.00
TAX PAYABLE $12,004,750.00
VAT Out (Sales Tax Payable) $11,754,750.00
Tax Payable Article 21 $250,000.00
Tax Payable Article 23 $0.00
Tax Payable Article 29 $0.00
OTHRE CURR. PAYABLE $5,601,300.00
Salaries Payable $4,525,000.00
Elextric & Water Payable $453,500.00
Telephone Payable $622,800.00
Other Current Liability $0.00
LONG TERM LIABILITY $50,000,000.00
Bank Intan Payable (15 Years) $50,000,000.00
Equity 330,153,942.77
MR Gumarang Capital (R.E) 200,000,000.00
MR Gumarang Withdrawal (Prive) ($23,600,000.00)
Current Year Earnings 153,753,942.77
Historical Balancing $0.00
Income 599,367,250.00
Sales Product 479,047,500.00
Service Fee 125,000,000.00
Sales Discount ($5,000,000.00)
Freight Collected $319,750.00

2. PT GUMARANG JAYA
Accounts List [Summary]
6/16/2014
1:21:52 PM
Page 2
Account Current Balance
Cost Of Sales 354,332,007.23
Cost of Sales Product 355,011,757.23
Freight In $1,890,250.00
Purchase Discount ($2,570,000.00)
Expenses $78,215,000.00
GENERAL & ADM ECXPENSE $73,815,000.00
Insurance Expense $2,200,000.00
Deprec. of Building Expense $1,750,000.00
Deprec. of Meuble & Equipm. $1,500,000.00
Salary of General & Adm Expens $57,500,000.00
Electricity & Water Expense $2,990,000.00
Office Supplies Expense $2,400,000.00
Telephone Expense $2,475,000.00
Bank Adm. Charge $2,500,000.00
Other General & Adm Expense $500,000.00
MARKETING EXPENSE $4,400,000.00
Advertising Expense $3,000,000.00
Deprec. Expense of Vehicles $1,000,000.00
Freight Out $0.00
Other Marketing & Sales Exp. $400,000.00
Other Income $683,700.00
Interest $550,000.00
Gain on Sale of Investment $0.00
Other Miscellaneous $133,700.00
Other Expenses $13,750,000.00
Interest Expense $13,750,000.00
Income Tax (Company) $0.00