BIODATA PERSERTA

UJI KOMPETENSI KEJURUAN (UKK)

BIDANG KEAHLIAN AKUNTANSI
SEKOLAH MENENGAH KEJURUAN (SMK)
TAHUN AJARAN 2019 / 2020

NAMA LENGKAP :

KELAS / NO. ABSEN : /

NO. UJIAN :

TEMPAT TANGGAL LAHIR : /

ASAL SEKOLAH :
 PT LAWU ACCESSORIES
CHART OF ACCOUNT
NOMOR NAMA AKUN
Current Assets :
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent
1-1800 Prepaid Insurance
1-1900 VAT In
Investment
1-2100 Stock Investment
Fixed Assets :
1-3100 Land
1-3210 Building at Cost
1-3220 Building Accumulated Depr
1-3310 Vehicle at Cost
1-3320 Vehicle Accumulated Depr
1-3410 Equipment at Cost
1-3420 Equipment Accumulated Depr
Current Liabilities :
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accruad Expense
2-1400 Income Tax Payable
2-1500 VAT Payable
2-1600 VAT Out
` 2-1700 Dividend Payable
Long Term Liabilities :
2-2100 Mandiri Bank Loan
Equity :
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
Revenues :
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount
4-1400 Sales Return
4-1500 Commission Revenue
Cost Of Goods Sold :
5-1100 Cost of goods Sold
5-1200 Freight Paid
Operating Expenses :
6-1100 Advertising Expenses
6-1200 Telephone, Water and Electricity Expense
6-1300 Rent Expense
6-1400 Store Supplies Expense
6-1500 Maintenance and Repair Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expense
6-1800 Insurance Expense
6-1900 Wages & Salaries Expense
Other Revenues and Gains :
8-1100 Interest Income
8-1200 Dividend Income
8-1300 Late Fees Collected
Other Expenses and Losses :
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Gain/Loss on Exchange Assets
9-1500 Miscellaneous Expense
9-1600 Late Fees Expense
AWU ACCESSORIES
ART OF ACCOUNT
FUNGSI UNTUK MENCATAT MUTASI NILAI:

Kas di bank
Kas kecil
Kas Di Tangan
Surat Berharga
Piutang dagang
Penyisihan atas cadangan kerugian piutang
Persediaan barang dagangan
Perlengkapan toko
Sewa dibayar dimuka

Investasi dalam saham

Tanah
Gedung
Akum. penyusutan gedung
Kendaraan
Akumulasi penyusutan kendaraan
Peralatan
Akumulasi penyusutan peralatan

Kartu kredit
Hutang dagang
Hutang biaya
Hutang pajak penghasilan (PPh)
Hutang PPN
PPN Keluaran
Utang Deviden

Utang jangka panjang

Modal Saham
Laba Ditahan
Deviden
Ikhtisar Laba-Rugi

Penjualan barang dagangan

Pendapatan jasa angkut
Pendapatan denda lambat bayar
Potongan penjualan
Retur Penjualan

Harga pokok penjualan

Beban transportasi pembelian

Beban iklan
Beban gaji & upah
Beban lain-lain
Beban Listrik, Telepon, & Air
Beban sewa toko
Beban perlengkapan
Beban reparasi
Beban Kerugian piutang
Beban depresiasi

Pendapatan bunga
Pendapatan deviden
Laba atas penjualan saham

Beban bunga
Beban administrasi bank

Beban pajak penghasilan (PPh)

Laba/Rugi penjualan kendaraan
 PT LAWU ACCESSORIES
TRIAL BALANCE
November 30, 2019
(in rupiahs)

Acc. Num. Acc. Name Debet Credit

1-1100 Cash in Bank Rp 766,734,000
1-1200 Petty Cash Rp 10,000,000
1-1300 Accounts Receivable Rp 309,650,000
1-1400 Allowance for Doubtful Debt Rp 6,000,000
1-1500 Merchandise Inventory Rp 276,500,000
1-1600 Store Supplies Rp 4,210,000
1-1700 Prepaid Rent Rp 18,000,000
1-1800 Prepaid Insurance Rp 3,200,000
1-1900 VAT In
1-2100 Stock Investment Rp 202,000,000
1-3100 Land Rp 700,000,000
1-3210 Building at Cost Rp 420,000,000
1-3220 Building Accumulated Depr Rp 96,250,000
1-3310 Vehicle at Cost Rp 240,000,000
1-3320 Vehicle Accumulated Depr Rp 102,500,000
1-3410 Equipment at Cost Rp 60,000,000
1-3420 Equipment Accumulated Depr Rp 43,750,000
2-1100 Credit Card Rp 5,000,000
2-1200 Accounts Payable Rp 328,350,000
2-1300 Accruad Expense Rp 4,300,000
2-1400 Income Tax Payable Rp 4,892,500
2-1500 VAT Payable Rp 4,465,000
2-1600 VAT Out
2-1700 Dividend Payable Rp 15,937,500
2-2100 Mandiri Bank Loan Rp 250,000,000
3-1100 Capital Stock Rp 1,500,000,000
3-1200 Retained Earning Rp 269,059,000
3-1300 Dividend Rp 18,750,000
3-1400 Income Summary
4-1100 Sales of Merchandise Rp 2,110,000,000
4-1200 Freight Collected
4-1300 Sales Discount Rp 8,850,000
4-1400 Sales Return Rp 21,100,000
 4-1500 Commission Revenue
5-1100 Cost of goods Sold Rp 1,266,000,000
5-1200 Freight Paid Rp 25,320,000
6-1100 Advertising Expenses Rp 26,700,000
6-1200 Telephone, Water and Electricity Expense Rp 47,300,000
6-1300 Rent Expense Rp 6,000,000
6-1400 Store Supplies Expense Rp 18,250,000
6-1500 Maintenance and Repair Expense Rp 16,500,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expense Rp 60,500,000
6-1800 Insurance Expense Rp 1,600,000
6-1900 Wages & Salaries Expense Rp 196,680,000
8-1100 Interest Income Rp 8,210,000
8-1200 Dividend Income Rp 6,200,000
8-1300 Late Fees Collected
9-1100 Interest Expense Rp 5,460,000
9-1200 Bank Service Charge Rp 4,510,000
9-1300 Income Tax Expense Rp 21,100,000
9-1400 Gain/Loss on Exchange Assets
9-1500 Miscellaneous Expense
9-1600 Late Fees Expense
TOTAL Rp 4,754,914,000 Rp 4,754,914,000

PERINTAH :
ISIKAN SALDO AWAL MASING - MASING AKUN SESUAI KETERANGAN SOAL!
 PT LAWU ACCESSORIES
RECAPITULATION OF SALES JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1300 Rp 195,840,000 1-1500 Rp 132,006,000
5-1100 Rp 132,006,000 2-1600 Rp 17,740,000
4-1100 Rp 177,400,000
4-1200 Rp 700,000

TOTAL Rp 327,846,000 TOTAL Rp 327,846,000

PERINTAH : -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
 PT LAWU ACCESSORIES
RECAPITULATION OF CASH RECEIPT JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1100 1-1300
4-1300 1-1500
5-1100 2-1600
9-1300 4-1100
4-1500

TOTAL Rp - TOTAL Rp -

PERINTAH : -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
 PT LAWU ACCESSORIES
RECAPITULATION OF PURCHASE JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1500 2-1200
1-1900
5-1200

TOTAL Rp - TOTAL Rp -

PERINTAH : -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
 PT LAWU ACCESSORIES
RECAPITULATION OF CASH PAYMENT JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-3320
1-3320
1-1600

TOTAL Rp - TOTAL Rp -

PERINTAH :
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
 PT LAWU ACCESSORIES
RECAPITULATION OF GENERAL JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
ACC. NO DEBIT ACC. NO CREDIT

TOTAL Rp - TOTAL Rp -

PERINTAH : Rp -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
 PT LAWU ACCESSORIES
GENERAL LEDGER
Month : December 2019
(in rupiahs)

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 766,734,000 Rp -
31 Sales Journal Rp - Rp - Rp 766,734,000 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 766,734,000 Rp -
31 Purchase Journal Rp - Rp - Rp 766,734,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 766,734,000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 766,734,000 Rp -
1-1100 Rp 766,734,000 Rp -

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 PT LAWU ACCESSORIES
UNADJUSTED TRIAL BALANCE
At as December, 31 2019

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank 766,734,000 -
1-1200 Petty Cash 10,000,000 -
1-1300 Accounts Receivable 505,490,000 -
1-1400 Allowance for Doubtful Debt - 6,000,000
1-1500 Merchandise Inventory 144,494,000 -
1-1600 Store Supplies 4,210,000 -
1-1700 Prepaid Rent 18,000,000 -
1-1800 Prepaid Insurance 3,200,000 -
1-1900 VAT In - -
1-2100 Stock Investment 202,000,000 -
1-3100 Land 700,000,000 -
1-3210 Building at Cost 420,000,000 -
1-3220 Building Accumulated Depr - 96,250,000
1-3310 Vehicle at Cost 240,000,000 -
1-3320 Vehicle Accumulated Depr - 102,500,000
1-3410 Equipment at Cost 60,000,000 -
1-3420 Equipment Accumulated Depr - 43,750,000
2-1100 Credit Card - 5,000,000
2-1200 Accounts Payable - 328,350,000
2-1300 Accruad Expense - 4,300,000
2-1400 Income Tax Payable - 4,892,500
2-1500 VAT Payable - 4,465,000
2-1600 VAT Out - 17,740,000
2-1700 Dividend Payable - 15,937,500
2-2100 Mandiri Bank Loan - 250,000,000
3-1100 Capital Stock - 1,500,000,000
3-1200 Retained Earning - 269,059,000
3-1300 Dividend 18,750,000 -
3-1400 Income Summary - -
4-1100 Sales of Merchandise - 2,287,400,000
4-1200 Freight Collected - 700,000
4-1300 Sales Discount 8,850,000 -
4-1400 Sales Return 21,100,000 -
4-1500 Commission Revenue - -
5-1100 Cost of goods Sold 1,398,006,000 -
5-1200 Freight Paid 25,320,000 -
6-1100 Advertising Expenses 26,700,000 -
6-1200 Telephone, Water and Electricity Expense 47,300,000 -
6-1300 Rent Expense 6,000,000 -
6-1400 Store Supplies Expense 18,250,000 -
6-1500 Maintenance and Repair Expense 16,500,000 -
6-1600 Bad Debt Expense - -
6-1700 Depreciation Expense 60,500,000 -
6-1800 Insurance Expense 1,600,000 -
6-1900 Wages & Salaries Expense 196,680,000 -
8-1100 Interest Income - 8,210,000
8-1200 Dividend Income - 6,200,000
8-1300 Late Fees Collected - -
9-1100 Interest Expense 5,460,000 -
9-1200 Bank Service Charge 4,510,000 -
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 9-1300 Income Tax Expense 21,100,000 -
9-1400 Gain/Loss on Exchange Assets - -
9-1500 Miscellaneous Expense - -
9-1600 Late Fees Expense - -

TOTAL 4,950,754,000 4,950,754,000

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 PT LAWU ACCESSORIES
GENERAL JOURNAL (ADJUSTMENT)
At as December, 31 2019
(in rupiahs)

EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER
REF
Dec 31 BM12-4 Cash in Bank 1-1100
2019 Bank Service Charge 9-1200
Interest Income 8-1100

31 BM12-5 Telephone, Water and Electricity Expense 6-1200

Accruad Expense 2-1300

31 BM12-6 Insurance Expense 6-1800

Prepaid Insurance 1-1800
Rent Expense 6-1300
Prepaid Rent 1-1700
Store Supplies Expense 6-1400
Store Supplies 1-1600
Bad Debt Expense 6-1600
Allowance for Doubtful Debt 1-1400

31 BM12-7 Depreciation Expense 6-1700

Building Accumulated Depr 1-3220
Equipment Accumulated Depr 1-3420

31 BM12-8 PPN Outcome 2-1600

VAT In 1-1900
PPN Payable 2-1500

Income Tax Expense 9-1300

Income Tax Payable 2-1400

TOTAL - -

PERINTAH :
1. BUATLAH JURNAL PENYESUAIAN ATAS TRANSAKSI PENYESUAIAN YANG TERTERA PADA NASKAH SOAL!
2. ISIKAN SALDO PERHITUNGAN PADA KOLOM " Ammount" UNTUK KOLOM DEBIT MAUPUN KREDIT !

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 PT LAWU ACCESSORIES
WORK SHEET
For Month Ended December 31, 2019
(in rupiahs)
Page : 1

UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

1-1100 Cash in Bank 766,734,000 - - - 766,734,000 - - - 766,734,000 -

1-1200 Petty Cash 10,000,000 - - - 10,000,000 - - - 10,000,000 -

1-1300 Accounts Receivable 505,490,000 - - - 505,490,000 - - - 505,490,000 -

1-1400 Allowance for Doubtful Debt - 6,000,000 - - - 6,000,000 - - - 6,000,000

1-1500 Merchandise Inventory 144,494,000 - - - 144,494,000 - - - 144,494,000 -

1-1600 Store Supplies 4,210,000 - - - 4,210,000 - - - 4,210,000 -

1-1700 Prepaid Rent 18,000,000 - - - 18,000,000 - - - 18,000,000 -

1-1800 Prepaid Insurance 3,200,000 - - - 3,200,000 - - - 3,200,000 -

1-1900 VAT In - - - - - - - - - -

1-2100 Stock Investment 202,000,000 - - - 202,000,000 - - - 202,000,000 -

1-3100 Land 700,000,000 - - - 700,000,000 - - - 700,000,000 -

1-3210 Building at Cost 420,000,000 - - - 420,000,000 - - - 420,000,000 -

1-3220 Building Accumulated Depr - 96,250,000 - - - 96,250,000 - - - 96,250,000

1-3310 Vehicle at Cost 240,000,000 - - - 240,000,000 - - - 240,000,000 -

1-3320 Vehicle Accumulated Depr - 102,500,000 - - - 102,500,000 - - - 102,500,000

1-3410 Equipment at Cost 60,000,000 - - - 60,000,000 - - - 60,000,000 -

1-3420 Equipment Accumulated Depr - 43,750,000 - - - 43,750,000 - - - 43,750,000

2-1100 Credit Card - 5,000,000 - - - 5,000,000 - - - 5,000,000

2-1200 Accounts Payable - 328,350,000 - - - 328,350,000 - - - 328,350,000

2-1300 Accruad Expense - 4,300,000 - - - 4,300,000 - - - 4,300,000

2-1400 Income Tax Payable - 4,892,500 - - - 4,892,500 - - - 4,892,500

2-1500 VAT Payable - 4,465,000 - - - 4,465,000 - - - 4,465,000

2-1600 VAT Out - 17,740,000 - - - 17,740,000 - - - 17,740,000

2-1700 Dividend Payable - 15,937,500 - - - 15,937,500 - - - 15,937,500

2-2100 Mandiri Bank Loan - 250,000,000 - - - 250,000,000 - - - 250,000,000

3-1100 Capital Stock - 1,500,000,000 - - - 1,500,000,000 - - - 1,500,000,000

3-1200 Retained Earning - 269,059,000 - - - 269,059,000 - - - 269,059,000

3-1300 Dividend 18,750,000 - - - 18,750,000 - - - 18,750,000 -

3-1400 Income Summary - - - - - - - - - -

 PT LAWU ACCESSORIES
WORK SHEET
For Month Ended December 31, 2019
(in rupiahs)
4-1100 Sales of Merchandise - 2,287,400,000 - - - 2,287,400,000 - 2,287,400,000 - -

4-1200 Freight Collected - 700,000 - - - 700,000 - 700,000 - -

4-1300 Sales Discount 8,850,000 - - - 8,850,000 - 8,850,000 - - -

4-1400 Sales Return 21,100,000 - - - 21,100,000 - 21,100,000 - - -

4-1500 Commission Revenue - - - - - - - - - -

5-1100 Cost of goods Sold 1,398,006,000 - - - 1,398,006,000 - 1,398,006,000 - - -

5-1200 Freight Paid 25,320,000 - - - 25,320,000 - 25,320,000 - - -

6-1100 Advertising Expenses 26,700,000 - - - 26,700,000 - 26,700,000 - - -

6-1200 Telephone, Water and Electricity Expense 47,300,000 - - - 47,300,000 - 47,300,000 - - -

6-1300 Rent Expense 6,000,000 - - - 6,000,000 - 6,000,000 - - -

6-1400 Store Supplies Expense 18,250,000 - - - 18,250,000 - 18,250,000 - - -

6-1500 Maintenance and Repair Expense 16,500,000 - - - 16,500,000 - 16,500,000 - - -

6-1600 Bad Debt Expense - - - - - - - - - -

6-1700 Depreciation Expense 60,500,000 - - - 60,500,000 - 60,500,000 - - -

6-1800 Insurance Expense 1,600,000 - - - 1,600,000 - 1,600,000 - - -

6-1900 Wages & Salaries Expense 196,680,000 - - - 196,680,000 - 196,680,000 - - -

8-1100 Interest Income - 8,210,000 - - - 8,210,000 - 8,210,000 - -

8-1200 Dividend Income - 6,200,000 - - - 6,200,000 - 6,200,000 - -

8-1300 Late Fees Collected - - - - - - - - - -

9-1100 Interest Expense 5,460,000 - - - 5,460,000 - 5,460,000 - - -

9-1200 Bank Service Charge 4,510,000 - - - 4,510,000 - 4,510,000 - - -

9-1300 Income Tax Expense 21,100,000 - - - 21,100,000 - 21,100,000 - - -

9-1400 Gain/Loss on Exchange Assets - - - - - - - - - -

9-1500 Miscellaneous Expense - - - - - - - - - -

9-1600 Late Fees Expense - - - - - - - - - -

- -

TOTAL 4,950,754,000 4,950,754,000 - - 4,950,754,000 4,950,754,000 1,857,876,000 2,302,510,000 3,092,878,000 2,648,244,000

444,634,000 444,634,000

2,302,510,000 2,302,510,000 3,092,878,000 3,092,878,000

PERINTAH
1. ISIKAN KOLOM "UNADJUSTED TRIAL BALANCE" DENGAN MENYALIN DATA YANG ADA PADA SHEET "UTB" (UNADJUSTED TRIAL BALANCE)
2. ISIKAN KOLOM "ADJUSMENT" DENGAN CARA MEMPOSTING HASIL PENYUSUNAN JURNAL PENYESUAIAN YANG TELAH DIBUAT PADA SHEET "7.ADJ"
 PT LAWU ACCESSORIES
INCOME STATEMENT
For Year Ended December 31, 2019

DESCRIPTION AMOUNT

Sales :

Sales of Merchandise

Freight Collected

Sales Discount
Sales Return

Commission Revenue

Net Sales Rp -

Cost of Sales :

Cost of goods Sold

Freight Paid

Cost of Sales Rp -

Gross Profit (Losses) Rp -

Expenses :

Advertising Expenses
Telephone, Water and Electricity Expense

Rent Expense

Store Supplies Expense

Maintenance and Repair Expense

Bad Debt Expense

Depreciation Expense

Insurance Expense

Wages & Salaries Expense

Total Expenses Rp -
Income from Operation Rp -

Others Revenues :

Interest Income

Dividend Income

Late Fees Collected

Total Others Revenues Rp -

Others Expenses :

Interest Expense

Bank Service Charge

Income Tax Expense

Gain/Loss on Exchange Assets

Miscellaneous Expense

Late Fees Expense

Total Others Expenses Rp -

Total Others Revenues & Gain (Expenses & Losses) Rp -

Net Profit Rp -

PERINTAH :
1 MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI DENGAN MENYALIN
DATA PADA SHEET KERTAS KERJA "WS"
2 ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
 PT LAWU ACCESSORIES
STATEMENT OF RETAINED EARNING'S
For Month Ended December 31, 2019

Retained Earning's, Januari 01, 2019

Plus Net Profit

Less Cash Devidend Declared

Retained Earning's, December 31, 2019 Rp -

PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN PERUBAHAN LABA DITAHAN DENGAN
MENYALIN DATA PADA DOKUMEN KERTAS KERJA MAUPUN LAPORAN LABA RUGI
2. ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)

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 PT LAWU ACCESSORIES
FINANCIAL POSITION REPORT
December 31, 2019

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS LIABILITIES

Cash in Bank CURRENT LIABILITIES
Petty Cash Credit Card

Accounts Receivable Accounts Payable

Allowance for Doubtful Debt Accruad Expense

Merchandise Inventory Income Tax Payable

Store Supplies VAT Payable

Prepaid Rent VAT Out

Prepaid Insurance Dividend Payable

VAT In TOTAL CURRENT LIABILITIES Rp -

TOTAL CURRENT ASSETS Rp - LONG TERM LIABILITIES
Mandiri Bank Loan

INVESTMENT TOTAL LONG TERM LIABILITIES Rp -

Stock Investment TOTAL LIABILITIES Rp -
TOTAL INVESTMENT Rp -

STOCKHOLDER'S EQUITY
FIXED ASSETS Capital Stock
Land Retained Earning
Building at Cost Dividend
Building Accumulated Depr Income Summary
Vehicle at Cost TOTAL EQUITY Rp -
Vehicle Accumulated Depr
Equipment at Cost

Equipment Accumulated Depr

TOTAL FIXED ASSETS Rp -

TOTAL ASSETS Rp - TOTAL LIABILITIES AND EQUITY Rp -

PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN NERACA DENGAN
MENYALIN DATA PADA DOKUMEN KERTAS KERJA MAUPUN LAPORAN LABA RUGI
2. ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
 PT LAWU ACCESSORIES
GENERAL JOURNAL (CLOSING)
For Month Ended December 31, 2019
(in Rupiahs)
Page : 1
EVIDENCE
DATE DESCRIPTION POST REF DEBIT CREDIT
NO.
Dec 31 Sales of Merchandise 4-1100
Freight Collected 4-1200
Commission Revenue 4-1500
Interest Income 8-1100
Dividend Income 8-1200
Late Fees Collected 8-1300
Gain/Loss on Exchange Assets 9-1400
Income Summary 3-1400
(Menutup Akun-Akun Pendapatan)

31 Income Summary 3-1400

Sales Discount 4-1300
Sales Return 4-1400
Cost of goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1100
Telephone, Water and Electricity Expen 6-1200
Rent Expense 6-1300
Store Supplies Expense 6-1400
Maintenance and Repair Expense 6-1500
Bad Debt Expense 6-1600
Depreciation Expense 6-1700
Insurance Expense 6-1800
Wages & Salaries Expense 6-1900
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
Miscellaneous Expense 9-1500
Late Fees Expense 9-1600
(Menutup Akun-akun Beban)

31 Income Summary 3-1400

Retained Earning 3-1200

31 Dividend 3-1300
Income Summary 3-1400

TOTAL - -

PERINTAH :
BUATLAH JURNAL PENUTUP YANG TERDIRI DARI PENUTUPAN PENDAPATAN, BEBAN, LABA, DAN DEVIDEN!
 PT LAWU ACCESSORIES
POST CLOSING TRIAL BALANCE
December 31, 2019

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent
1-1800 Prepaid Insurance
1-1900 VAT In
1-2100 Stock Investment
1-3100 Land
1-3210 Building at Cost
1-3220 Building Accumulated Depr
1-3310 Vehicle at Cost
1-3320 Vehicle Accumulated Depr
1-3410 Equipment at Cost
1-3420 Equipment Accumulated Depr
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accruad Expense
2-1400 Income Tax Payable
2-1500 VAT Payable
2-1600 VAT Out
2-1700 Dividend Payable
2-2100 Mandiri Bank Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary

TOTAL Rp - Rp -

PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN DENGAN MENYALIN DATA YANG
TELAH DIBUAT PADA LAPAORAN NERACA (SHEET 12.FPR)
2. ISIKAN SALDO KEDALAM KOLOM DEBIT / KREDIT SESUAI DENGAN SALDO NORMAL
 PT LAWU ACCESSORIES
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2019
(Direct Method)

CASH FLOWS FROM OPERATING ACTIVITIES:

Cash In
Sales on Cash
Receive Payment from Customer
Interest Income
Commision Revenue
Total Rp -
Cash Out
Pay Bills to Supplier
Income Tax & VAT Payment
Wage & Salaries
Dividend
Credit Card
Petty Cash Load
Bank Service Charge
Interest Expense
Rent Expense
Total Rp -
Net Cash Provided by Operating Activities Rp -

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In

Total Rp -
Cash Out
Maintenance and Repair Expense
Exchange Asset
Total Rp -
Net Cash Used In Investing Activities Rp -

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
Payment of Bank Loan

Total Rp -
Net Cash Used In Financing Activities Rp -

Net Increase (Decrease) in Cash Rp -

Cash at Beginning of Month Rp 776,734,000
Cash at End of Month Rp 776,734,000

PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN ARUS KAS DENGAN
MENYALIN DATA PADA DOKUMEN JURNAL PENERIMAAN KAS DAN JURNAL PENGELUARAN KAS !
2. KHUSUS ISIAN DATA BERKAITAN DENGAN PENDAPATAN BUNGA DAN BIAYA ADMINISTRASI BANK,
GUNAKAN INFORMASI PADA BUKTI MEMORIAL !