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LEMBAR JAWABAN MANUAL SIKLUS AK. Dag - KOSONG

This document contains the trial balance of UD. Wirastri as of November 30, 2015 with debit and credit amounts for various asset, liability, capital, revenue and expense accounts. It also includes blank journal templates for cash receipts, cash payments, purchases, sales and general journal entries.

Uploaded by

Nur hayati
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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87 views42 pages

LEMBAR JAWABAN MANUAL SIKLUS AK. Dag - KOSONG

This document contains the trial balance of UD. Wirastri as of November 30, 2015 with debit and credit amounts for various asset, liability, capital, revenue and expense accounts. It also includes blank journal templates for cash receipts, cash payments, purchases, sales and general journal entries.

Uploaded by

Nur hayati
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
TRIAL BALANCE
PER 30 NOVEMBER 2015
(Dalam Rupiah)

KODE NAMA AKUN DEBET KREDIT


1-1100 Cash in Bank 46,000,000 -
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 82,500,000 -
1-1400 Allowance for Doubtful Debt - 8,500,000
1-1500 Inventory 520,000,000 -
1-1600 Store Supplies 14,500,000 -
1-1700 Prepaid insurance 12,000,000 -
1-1800 Prepaid rent 24,000,000 -
1-1900 Prepaid tax 89,000,000 -
1-2100 Stock investment 112,000,000 -
1-3100 Equipment at Cost 60,000,000 -
1-3110 Equipment Accum Dep - 4,800,000
2-1100 Master card - 2,100,000
2-1200 Account Payable - 66,000,000
2-1300 Income Tax Payable -
2-1400 VAT Payable - 10,720,000
2-1500 VAT Out - 41,800,000
2-1600 VAT In 31,080,000 -
2-2100 Bank Permata Loan - 300,000,000
3-1100 Tn. Suryono Capital - 400,430,000
3-1200 Tn. Suryono drawing 22,100,000 -
4-1100 Sales - 526,000,000
4-1200 Sales Return 14,000,000 -
4-1300 Sales discount 28,000,000 -
5-1100 Cost of Goods sold computer 310,800,000 -
5-1200 Freight paid 5,500,000 -
5-1300 Purchase discount - 26,100,000
6-1100 Advertising expense 1,100,000 -
6-1200 Tel & elec. expense 5,600,000 -
6-1300 Store supplies expense 11,150,000 -
6-1400 Bad debt expense 3,600,000 -
6-1450 Spoilage expenses 8,500,000 -
6-1500 Depreciation expense 4,800,000 -
6-1600 Insurance expense 6,000,000 -
6-1700 Rent expense 22,000,000 -
6-1800 Wages and salaries expense 49,500,000 -
6-9000 Other operating expense 6,000,000 -
8-1100  Interest revenue - 30,000,000
8-1200 Dividend income - 59,680,000
8-1300 Gain loss on sale of stock - 5,600,000
8-1400 Freight collected - 18,800,000
8-1500 Late fees collected - 4,800,000
9-1100 Interest expense 5,500,000 -
9-1200 Bank service charges 3,300,000 -
9-1300 Late fees paid 1,800,000 -
9-1400 Income Tax Expense
1,505,330,000 1,505,330,000
-
_________________________________
JURNAL PENERIMAAN KAS
Bulan : _____________________

Debit Kredit
Tanggal No. Bukti Keterangan Reff Serba-Serbi Serba-Serbi
Kas Piutang Dagang
No. Akun Jumlah No. Akun Jumlah

Rekapitulasi
Debit Kredit
No. Akun Jumlah No. Akun Jumlah
_______________________________________
JURNAL PENGELUARAN KAS
Bulan : ________________________

Debit Kredit
Tanggal No. Bukti Keterangan Reff Serba-Serbi Serba-Serbi
Utang Dagang Kas
No. Akun Jumlah No. Akun Jumlah

Rekapitulasi
Debit Kredit
No. Akun Jumlah No. Akun Jumlah
_________________________
JURNAL PEMBELIAN
Bulan : ___________________

Debit Kredit
Tanggal No. Bukti Keterangan Reff Serba-Serbi Serba-Serbi
Pembelian Utang dagang
No. Akun Jumlah No. Akun Jumlah

Rekapitulasi
Debit Kredit
No. Akun Jumlah No. Akun Jumlah
________________________
JURNAL PENJUALAN
Bulan : _____________________

Debit Kredit
Tanggal No. Bukti Keterangan Reff Serba-Serbi Serba-Serbi
Piutang dagang Penjualan
No. Akun Jumlah No. Akun Jumlah

Rekapitulasi
Debit Kredit
No. Akun Jumlah No. Akun Jumlah
___________________________
JURNAL UMUM
Bulan : __________________

Tanggal No. Bukti Keterangan Reff Debit Kredit

Rekapitulasi
Debit Kredit
No. Akun Jumlah No. Akun Jumlah
____________________________
JURNAL KAS KECIL
Bulan : _____________________

DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION
ACC. NAME ACC. NUMBER AMOUNT PETTY CASH

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
_______________________________
KARTU PERSEDIAAN
Bulan : ______________________

Item : __________________ Nama Item : ____________________


INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO. QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Item : __________________ Nama Item : ____________________


INVOICE IN OUT BALANCE
DATE NO. DESCRIPTION QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
Item : __________________ Nama Item : ____________________
INVOICE IN OUT BALANCE
DATE NO. DESCRIPTION QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Item : __________________ Nama Item : ____________________


INVOICE IN OUT BALANCE
DATE NO. DESCRIPTION QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
______________________________
BUKU BESAR PEMBANTU UTANG
__________________________

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

________________________
DAFTAR SALDO UTANG
_________________________

No. Nama No. Faktur Tanggal Jumlah


1
2
3
____________________________
BUKU BESAR PEMBANTU PIUTANG
_________________________

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : ____________________ No : ___________


Balance
Date Description Ref Debit Credit
Debit Credit

____________________________
DAFTAR SALDO UTANG
__________________________

No. Nama No. Faktur Tanggal Jumlah


1
2
3
4
5
________________________
BUKU BESAR
______________________

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
Account Name : Account Number :
Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Date Description Ref Debit Credit
Debit Credit

Account Name : Account Number :


Balance
Date Description Ref Debit Credit
Debit Credit
_________________________
NERACA SALDO
____________________________
Kode Nama Akun Debet Kredit
_____________________________
JURNAL PENYESUAIAN
____________________________

NO.
TANGGAL KETERANGAN
BUKTI REF DEBIT KREDIT

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
______________________________
NERACA LAJUR
___________________________
(dalam rupiah)
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
__________________________________
LAPORAN LABA RUGI
________________________________
_____________________________
LAPORAN PERUBAHAN EKUITAS
_____________________________

Description
_________________________________
NERACA
_______________________________
________________________________
LAPORAN ARUS KAS
_____________________________

SALDO
KETERANGAN Rp
(Rp)
____________________________
JURNAL PENUTUP
________________________________

Date Description Ref Debit Credit


_______________________________
NERACA SALDO SETELAH PENUTUPAN
_________________________
(Dalam Rupiah)

KODE NAMA AKUN DEBET KREDIT

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