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    LEMBAR JAWABAN MANUAL SIKLUS AK. Dag - KOSONG

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    Nur hayati
    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.

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    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    LEMBAR JAWABAN MANUAL SIKLUS AK. Dag - KOSONG

    Uploaded by

    Nur hayati
    50 views42 pages
    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.

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    LEMBAR JAWABAN MANUAL SIKLUS AK. dag_KOSONG.xls

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    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.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    50 views42 pages

    LEMBAR JAWABAN MANUAL SIKLUS AK. Dag - KOSONG

    Uploaded by

    Nur hayati
    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.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 42

    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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