BIODATA PERSERTA

UJI KOMPETENSI KEJURUAN (UKK)

BIDANG KEAHLIAN AKUNTANSI
SEKOLAH MENENGAH KEJURUAN (SMK)
TAHUN AJARAN 2020 / 2021

NAMA LENGKAP : TINA NUR AISYAH

KELAS / NO. ABSEN : XII AKL 1 / 25

NO. UJIAN : 25

TEMPAT TANGGAL LAHIR : PATI / 17 AGUSTUS 2003

ASAL SEKOLAH : SMK DIPONEGORO JUWANA

 CV ANUGERAH SEJAHTERA
CHART OF ACCOUNT
NOMOR NAMA AKUN
Current Assets :
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Notes Receivable
1-1140 Account Receivable
1-1150 Allowance for Doubtful Debt
1-1160 Merchandise Inventory
1-1170 VAT In
1-1180 Employee Receivable
1-1190 Supplies
1-1200 Prepaid Insurance
1-1210 Prepaid Rent
Fixed Assets :
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
Current Liabilities :
2-1110 Account Payable
2-1120 Notes Payable
2-1130 VAT Out
2-1140 Income Tax Payable
Long Term Liabilities :
2-2100 Bank Loan
Equity :
3-1000 Nara's Capital
3-2000 Putra's Capital
3-3000 Capital Stock
3-4000 Nara's Prive
3-5000 Putra's Prive
3-6000 Retained Earning
3-7000 Income Summary
Revenues :
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Late Fees Collected
4-5000 Freight Collected
Cost Of Goods Sold :
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
Operating Expenses :
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Other Expense
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Late Fees Expense
6-1180 Wages & Salaries Expense
6-1190 Rent Expense
6-1200 Insurance Expense
6-1210 Supplies Expense
Other Revenues and Gains :
8-1000 Interest Revenue
Other Expenses and Losses :
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
UGERAH SEJAHTERA
ART OF ACCOUNT
FUNGSI UNTUK MENCATAT MUTASI NILAI:

Kas di Bank
Kas Kecil
Piutang Wesel
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang Dagang
PPN Masukan
Piutang Karyawan
Perlengkapan Kantor
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka

Tanah
Bangunan
Akum. Depresiasi Bangunan
Kendaraan
Akum. Depresiasi Kendaraan
Peralatan
Akum. Depresiasi Peralatan

Utang Dagang
Utang Wesel
PPN Keluaran
Utang Pajak

Utang Bank

Modal Nara
Modal Putra
Modal saham
Prive Nara
Prive Putra
Laba Ditahan
Ikhtisar Laba Rugi

Penjualan
Retur Penjualan
Diskon Penjualan
Pendapatan Denda
Pendapatan Angkutan

Harga Pokok Barang Dagangan

Biaya Angkut
Potongan Pembelian

Beban Depresiasi Bangunan

Beban Depresiasi Kendaraan
Beban Depresiasi Peralatan
Beban Lain-lain
Beban Perawatan dan Perbaikan
Beban Iklan
Beban Denda Keterlambatan
Beban Gaji
Beban Sewa
Beban Asuransi
Beban Perlengkapan

Pendapatan Bunga

Beban Bunga Bank

Beban Administrasi Bank
Beban Pajak Penghasilan
 CV ANUGERAH SEJAHTERA
TRIAL BALANCE
November 30, 2020
(in rupiahs)
Acc. Num. Acc. Name Debet Credit
1-1110 Cash in Bank Rp 786,725,000 Rp -
1-1120 Petty Cash Rp 7,000,000 Rp -
1-1130 Notes Receivable Rp - Rp -
1-1140 Account Receivable Rp 33,660,000 Rp -
1-1150 Allowance for Doubtful Debt Rp - Rp 5,310,000
1-1160 Merchandise Inventory Rp 103,217,500 Rp -
1-1170 VAT In Rp 25,000,000 Rp -
1-1180 Employee Receivable Rp - Rp -
1-1190 Supplies Rp 34,000,000 Rp -
1-1200 Prepaid Insurance Rp 3,000,000 Rp -
1-1210 Prepaid Rent Rp 20,000,000 Rp -
1-2100 Land Rp 350,000,000 Rp -
1-2200 Building Rp 735,000,000
1-2210 Acc. Depreciation of Building Rp - Rp 307,229,167
1-2300 Vehicle Rp 393,000,000 Rp -
1-2310 Acc. Depreciation of Vehicle Rp - Rp 214,354,167
1-2400 Equipment Rp 104,000,000 Rp -
1-2410 Acc. Depreciation of Equipment Rp - Rp 68,458,333
2-1110 Account Payable Rp - Rp 33,673,750
2-1120 Notes Payable Rp - Rp 15,000,000
2-1130 VAT Out Rp - Rp 66,000,000
2-1140 Income Tax Payable Rp - Rp 17,250,000
2-2100 Bank Loan Rp - Rp 220,000,000
3-1000 Nara's Capital Rp - Rp 400,000,000
3-2000 Putra's Capital Rp - Rp 350,000,000
3-3000 Capital Stock Rp - Rp 500,000,000
3-4000 Nara's Prive Rp - Rp -
3-5000 Putra's Prive Rp - Rp -
3-6000 Retained Earning Rp - Rp 325,000,000
3-7000 Income Summary Rp - Rp -
4-1000 Sales Rp - Rp 886,681,000
4-2000 Sales Returns Rp 21,000,000 Rp -
4-3000 Sales Discount Rp 12,500,000 Rp -
4-4000 Late Fees Collected Rp - Rp 15,000,000
4-5000 Freight Collected Rp - Rp 20,000,000
5-1000 Cost of Good Sold Rp 552,795,000 Rp -
5-2000 Freight Paid Rp 22,000,000 Rp -
5-3000 Purchase Discount Rp - Rp 9,013,500
6-1110 Depreciation Expense - Building Rp 33,687,500 Rp -
6-1120 Depreciation Expense - Vehicles Rp 45,031,250 Rp -
6-1130 Depreciation Expense - Equipment Rp 35,541,667 Rp -
6-1140 Other Expense Rp 12,000,000 Rp -
6-1150 Repairs & Maintenance Expense Rp 17,632,000 Rp -
6-1160 Advertising Expense Rp 1,300,000 Rp -
6-1170 Late Fees Expense Rp 6,300,000 Rp -
6-1180 Wages & Salaries Expense Rp 55,000,000 Rp -
6-1190 Rent Expense Rp 8,900,000 Rp -
6-1200 Insurance Expense Rp 24,000,000 Rp -
6-1210 Supplies Expense Rp 3,000,000 Rp -
 8-1000 Interest Revenue Rp - Rp 13,000,000
9-1000 Interest Expense Rp 8,000,000 Rp -
9-2000 Bank Service Charge Rp 4,500,000 Rp -
9-3000 Income Tax Expense Rp 8,180,000 Rp -
TOTAL Rp 3,465,969,917 Rp 3,465,969,917

PERINTAH :
ISIKAN SALDO AWAL MASING - MASING AKUN SESUAI KETERANGAN SOAL!
 CV ANUGERAH SEJAHTERA
RECAPITULATION OF SALES JOURNAL
Month : December 2020
(in rupiahs)
RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1110 Rp 1,000,000 1-1150 Rp 15,350,000
1-1140 Rp 20,135,000 2-1130 Rp 1,785,000
5-1000 Rp 15,350,000 4-1000 Rp 17,850,000
4-5000 Rp 1,500,000

TOTAL Rp 36,485,000 TOTAL Rp 36,485,000

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 !
 CV ANUGERAH SEJAHTERA
RECAPITULATION OF CASH RECEIPT JOURNAL
Month : December 2020
(in rupiahs)
RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1110 Rp 62,439,500 1-1140 Rp 46,706,000
4-3000 Rp 106,500 1-1160 Rp 13,350,000
5-1000 Rp 13,350,000 2-1130 Rp 1,440,000
4-1000 Rp 14,400,000

TOTAL Rp 75,896,000 TOTAL Rp 75,896,000

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 !
 CV ANUGERAH SEJAHTERA
RECAPITULATION OF PURCHASE JOURNAL
Month : December 2020
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1160 Rp 28,875,000 2-1110 Rp 33,262,500
1-1170 Rp 2,887,500
5-2000 Rp 1,500,000

TOTAL Rp 33,262,500 TOTAL Rp 33,262,500

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 !
 CV ANUGERAH SEJAHTERA
RECAPITULATION OF CASH PAYMENT JOURNAL
Month : December 2020
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
2-1110 Rp 33,673,750 1-1110 Rp 63,060,250
2-2100 Rp 2,000,000 1-1140 Rp 160,000
6-1140 Rp 4,500,000
6-1160 Rp 1,200,000
6-1180 Rp 21,500,000
6-1210 Rp 344,000

TOTAL Rp 63,217,750 TOTAL Rp 63,220,250

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 !
 CV ANUGERAH SEJAHTERA
RECAPITULATION OF GENERAL JOURNAL
Month : December 2020
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1160 Rp 225,000 1-1140 Rp 204,000
2-1110 Rp 684,750 1-1160 Rp 622,500
2-1130 Rp 24,000 1-1170 Rp 62,250
4-2000 Rp 140,000 5-1000 Rp 225,000

TOTAL Rp 1,073,750 TOTAL Rp 1,113,750

PERINTAH : Rp (40,000)
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 !
 CV ANUGERAH SEJAHTERA
GENERAL LEDGER
Month : December 2020
(in rupiahs)

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 786,725,000 Rp -
31 Sales Journal Rp 1,000,000 Rp - Rp 787,725,000 Rp -
31 Cash Receipt Journal Rp 62,439,500 Rp - Rp 850,164,500 Rp -
31 Purchase Journal Rp - Rp - Rp 850,164,500 Rp -
31 Cash Payment Journal Rp - Rp 63,060,250 Rp 787,104,250 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 787,104,250 Rp -
1-1110 Rp 787,104,250 Rp -

F.024-P1-08/09 Mengelola Buku Besar

Buku Besar Umum Halaman 1 dari 30
Hak Cipta pada Depdiknas Kunci Jawaban Halaman 1
 CV ANUGERAH SEJAHTERA
UNADJUSTED TRIAL BALANCE
At as December, 31 2020
AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Cash in Bank 787,104,250 -
1-1120 Petty Cash 7,000,000 -
1-1130 Notes Receivable - -
1-1140 Account Receivable 6,725,000 -
1-1150 Allowance for Doubtful Debt - 20,660,000
1-1160 Merchandise Inventory 118,345,000 -
1-1170 VAT In 27,825,250 -
1-1180 Employee Receivable - -
1-1190 Supplies 34,000,000 -
1-1200 Prepaid Insurance 3,000,000 -
1-1210 Prepaid Rent 20,000,000 -
1-2100 Land 350,000,000 -
1-2200 Building 735,000,000 -
1-2210 Acc. Depreciation of Building - 307,229,167
1-2300 Vehicle 393,000,000 -
1-2310 Acc. Depreciation of Vehicle - 214,354,167
1-2400 Equipment 104,000,000 -
1-2410 Acc. Depreciation of Equipment - 68,458,333
2-1110 Account Payable - 32,577,750
2-1120 Notes Payable - 15,000,000
2-1130 VAT Out - 69,201,000
2-1140 Income Tax Payable - 17,250,000
2-2100 Bank Loan - 218,000,000
3-1000 Nara's Capital - 400,000,000
3-2000 Putra's Capital - 350,000,000
3-3000 Capital Stock - 500,000,000
3-4000 Nara's Prive - -
3-5000 Putra's Prive - -
3-6000 Retained Earning - 325,000,000
3-7000 Income Summary - -
4-1000 Sales - 918,931,000
4-2000 Sales Returns 21,140,000 -
4-3000 Sales Discount 12,606,500 -
4-4000 Late Fees Collected - 15,000,000
4-5000 Freight Collected - 21,500,000
5-1000 Cost of Good Sold 581,270,000 -
5-2000 Freight Paid 23,500,000 -
5-3000 Purchase Discount - 9,013,500
6-1110 Depreciation Expense - Building 33,687,500 -
6-1120 Depreciation Expense - Vehicles 45,031,250 -
6-1130 Depreciation Expense - Equipment 35,541,667 -
6-1140 Other Expense 16,500,000 -
6-1150 Repairs & Maintenance Expense 17,632,000 -
6-1160 Advertising Expense 2,500,000 -
6-1170 Late Fees Expense 6,300,000 -
6-1180 Wages & Salaries Expense 76,500,000 -
6-1190 Rent Expense 8,900,000 -
6-1200 Insurance Expense 24,000,000 -
6-1210 Supplies Expense 3,344,000 -
F.024-P1-08/09 Mengelola Buku Besar
Hak Cipta pada Depdiknas Kunci Jawaban Halaman 5
 8-1000 Interest Revenue - 13,000,000
9-1000 Interest Expense 8,000,000 -
9-2000 Bank Service Charge 4,500,000 -
9-3000 Income Tax Expense 8,180,000 -

TOTAL 3,515,132,417 3,515,174,917

F.024-P1-08/09 Mengelola Buku Besar

Hak Cipta pada Depdiknas Kunci Jawaban Halaman 6
 CV ANUGERAH SEJAHTERA
GENERAL JOURNAL (ADJUSTMENT)
At as December, 31 2020
(in rupiahs)

EVIDENCE POST
DATE DESCRIPTION DEBIT
NUMBER
REF
Dec 31 BM12-03 Cash in Bank 1-1110 8,650,000
2019 Bank Service Charge 9-2000 350,000
Interest Revenue 8-1000
(Penyesuaian rekonsiliasi bank)

31 BM12-04 Depreciation Expense - Building 6-1110 3,062,500,000

Acc. Depreciation of Building 1-2210
Depreciation Expense - Vehicles 6-1120 4,093,750
Acc. Depreciation of Vehicle 1-2310
Depreciation Expense - Equipment 6-1130 2,166,666
Acc. Depreciation of Equipment 1-2410
(Penyesuaian penyusutan aset tetap)

31 BM12-05 Supplies Expense 6-1210 12,000,000

Supplies 1-1190
Insurance Expense 6-1200 200,000
Prepaid Insurance 1-1200
Rent Expense 6-1190 6,000,000
Prepaid Rent 1-1210
(Penyesuaian perlengkapan, sewa & asuransi)

31 BM12-06 Nara's Prive 3-4000 1,500,000

Putra's Prive 3-5000 1,500,000
Cash in Bank 1-1110
(Penyesuaian pengambilan prive)

31 BM12-07 Income Tax Expense 9-3000 161,250

Income Tax Payable 2-1140
(Penyesuaian PPh Final)

TOTAL 3,099,121,666

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 !

F.024-P1-08/09 Menyelesaikan Siklus Akuntansi

Hak Cipta pada Depdiknas Kunci Jawaban Halaman 1
 CV ANUGERAH SEJAHTERA
GENERAL JOURNAL (ADJUSTMENT)
At as December, 31 2020
(in rupiahs)

CREDIT

9,000,000

3,062,500,000

4,093,750

2,166,666

12,000,000

200,000

6,000,000

3,000,000

161,250

3,099,121,666

S TRANSAKSI PENYESUAIAN YANG TERTERA PADA NASKAH SOAL!

F.024-P1-08/09 Menyelesaikan Siklus Akuntansi

Hak Cipta pada Depdiknas Kunci Jawaban Halaman 2
 CV ANUGERAH SEJAHTERA
WORK SHEET
For Month Ended December 31, 2020
(in rupiahs)

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

1-1110 Cash in Bank 787,104,250 - 8,650,000 3,000,000 792,754,250 - - - 792,754,250 -

1-1120 Petty Cash 7,000,000 - - - 7,000,000 - - - 7,000,000 -

1-1130 Notes Receivable - - - - - - - - - -

1-1140 Account Receivable 6,725,000 - - - 6,725,000 - - - 6,725,000 -

1-1150 Allowance for Doubtful Debt - 20,660,000 - - - 20,660,000 - - - 20,660,000

1-1160 Merchandise Inventory 118,345,000 - - - 118,345,000 - - - 118,345,000 -

1-1170 VAT In 27,825,250 - - - 27,825,250 - - - 27,825,250 -

1-1180 Employee Receivable - - - - - - - - - -

1-1190 Supplies 34,000,000 - - 12,000,000 22,000,000 - - - 22,000,000 -

1-1200 Prepaid Insurance 3,000,000 - - 200,000 2,800,000 - - - 2,800,000 -

1-1210 Prepaid Rent 20,000,000 - - 6,000,000 14,000,000 - - - 14,000,000 -

1-2100 Land 350,000,000 - - - 350,000,000 - - - 350,000,000 -

1-2200 Building 735,000,000 - - - 735,000,000 - - - 735,000,000 -

1-2210 Acc. Depreciation of Building - 307,229,167 - 3,062,500,000 - 3,369,729,167 - - - 3,369,729,167

1-2300 Vehicle 393,000,000 - - - 393,000,000 - - - 393,000,000 -

1-2310 Acc. Depreciation of Vehicle - 214,354,167 - 4,093,750 - 218,447,917 - - - 218,447,917

1-2400 Equipment 104,000,000 - - - 104,000,000 - - - 104,000,000 -

1-2410 Acc. Depreciation of Equipment - 68,458,333 - 2,166,666 - 70,624,999 - - - 70,624,999

2-1110 Account Payable - 32,577,750 - - - 32,577,750 - - - 32,577,750

2-1120 Notes Payable - 15,000,000 - - - 15,000,000 - - - 15,000,000

2-1130 VAT Out - 69,201,000 - - - 69,201,000 - - - 69,201,000

2-1140 Income Tax Payable - 17,250,000 - 161,250 - 17,411,250 - - - 17,411,250

2-2100 Bank Loan - 218,000,000 - - - 218,000,000 - - - 218,000,000

3-1000 Nara's Capital - 400,000,000 - - - 400,000,000 - - - 400,000,000

3-2000 Putra's Capital - 350,000,000 - - - 350,000,000 - - - 350,000,000

3-3000 Capital Stock - 500,000,000 - - - 500,000,000 - - - 500,000,000

3-4000 Nara's Prive - - 1,500,000 - 1,500,000 - - - 1,500,000 -

3-5000 Putra's Prive - - 1,500,000 - 1,500,000 - - - 1,500,000 -

3-6000 Retained Earning - 325,000,000 - - - 325,000,000 - - - 325,000,000

 CV ANUGERAH SEJAHTERA
WORK SHEET
For Month Ended December 31, 2020
(in rupiahs)
3-7000 Income Summary - - - - - - - - - -

4-1000 Sales - 918,931,000 - - - 918,931,000 - 918,931,000 - -

4-2000 Sales Returns 21,140,000 - - - 21,140,000 - 21,140,000 - - -

4-3000 Sales Discount 12,606,500 - - - 12,606,500 - 12,606,500 - - -

4-4000 Late Fees Collected - 15,000,000 - - - 15,000,000 - 15,000,000 - -

4-5000 Freight Collected - 21,500,000 - - - 21,500,000 - 21,500,000 - -

5-1000 Cost of Good Sold 581,270,000 - - - 581,270,000 - 581,270,000 - - -

5-2000 Freight Paid 23,500,000 - - - 23,500,000 - 23,500,000 - - -

5-3000 Purchase Discount - 9,013,500 - - - 9,013,500 - 9,013,500 - -

6-1110 Depreciation Expense - Building 33,687,500 - 3,062,500,000 - 3,096,187,500 - 3,096,187,500 - - -

6-1120 Depreciation Expense - Vehicles 45,031,250 - 4,093,750 - 49,125,000 - 49,125,000 - - -

6-1130 Depreciation Expense - Equipment 35,541,667 - 2,166,666 - 37,708,333 - 37,708,333 - - -

6-1140 Other Expense 16,500,000 - - - 16,500,000 - 16,500,000 - - -

6-1150 Repairs & Maintenance Expense 17,632,000 - - - 17,632,000 - 17,632,000 - - -

6-1160 Advertising Expense 2,500,000 - - - 2,500,000 - 2,500,000 - - -

6-1170 Late Fees Expense 6,300,000 - - - 6,300,000 - 6,300,000 - - -

6-1180 Wages & Salaries Expense 76,500,000 - - - 76,500,000 - 76,500,000 - - -

6-1190 Rent Expense 8,900,000 - 6,000,000 - 14,900,000 - 14,900,000 - - -

6-1200 Insurance Expense 24,000,000 - 200,000 - 24,200,000 - 24,200,000 - - -

6-1210 Supplies Expense 3,344,000 - 12,000,000 - 15,344,000 - 15,344,000 - - -

8-1000 Interest Revenue - 13,000,000 - 9,000,000 - 22,000,000 - 22,000,000 - -

9-1000 Interest Expense 8,000,000 - - - 8,000,000 - 8,000,000 - - -

9-2000 Bank Service Charge 4,500,000 - 350,000 - 4,850,000 - 4,850,000 - - -

9-3000 Income Tax Expense 8,180,000 - 161,250 - 8,341,250 - 8,341,250 - - -

- -

TOTAL 3,515,132,417 3,515,174,917 3,099,121,666 3,099,121,666 6,593,054,083 6,593,096,583 4,016,604,583 986,444,500 2,576,449,500 5,606,652,083

(3,030,160,083) (3,030,202,583)

986,444,500 986,444,500 2,576,449,500 2,576,449,500

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"
 CV ANUGERAH SEJAHTERA
INCOME STATEMENT
For Year Ended December 31, 2020
DESCRIPTION AMOUNT

Sales :

Sales Rp 918,931,000

Sales Discount Rp 12,606,500

Sales Returns Rp 21,140,000

Late Fees Collected Rp 15,000,000

Freight Collected Rp 21,500,000

Net Sales Rp 989,177,500

Cost of Sales :

Cost of Good Sold Rp 581,270,000

Freigh Paid Rp 23,500,000

Purchase Discount Rp 9,013,500

Cost of Sales Rp 613,783,500

Gross Profit (Losses) Rp 375,394,000

Expenses :

Depreciation Expense - Building Rp 3,096,187,500

Depreciation Expense - Vehicles Rp 49,125,000

Depreciation Expense - Equipment Rp 37,708,333

Other Expense Rp 16,500,000

Repairs & Maintenance Expense Rp 17,632,000

Advertising Expense Rp 2,500,000

Late Fees Expense Rp 6,300,000

Wages & Salaries Expense Rp 76,500,000

Rent Expense Rp 14,900,000

Insurance Expense Rp 24,200,000

Supplies Expense Rp 15,344,000

Total Expenses Rp 3,356,896,833

Income from Operation Rp (2,981,502,833)

Others Revenues :

Interest Revenue Rp 22,000,000

Total Others Revenues Rp 22,000,000

Others Expenses :

Bank Charge Rp 4,850,000

Interest Expense Rp 8,000,000

Income Tax Expense Rp 8,341,250

Total Others Expenses Rp 21,191,250

Total Others Revenues & Gain (Expenses & Losses) Rp 808,750

Net Profit Rp (2,980,694,083)

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 (-)
 CV ANUGERAH SEJAHTERA
STATEMENT OF OWNER'S CAPITAL
For Month Ended December 31, 2020

Nara's Capital Rp 400,000,000

Putra's Capital Rp 350,000,000
Capital Stock Rp 500,000,000
Retained Earning :
Retained Earning, Januari 1, 2020 Rp 325,000,000
Nara's Prive Rp (1,500,000)
Putra's Prive Rp (1,500,000)
Plus Net Income Rp (3,030,160,083)
Retained Earning, December 31, 2020 Rp (2,708,160,083)

Owner's Capital, December 31, 2020 Rp (1,458,160,083)

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 (-)

F.024-P1-08/09Hak Cipta pada Depdiknas Menyelesaikan Siklus AkuntansiKunci Jawaban Halaman 7

 CV ANUGERAH SEJAHTERA
FINANCIAL POSITION REPORT
December 31, 2020

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS LIABILITIES

Cash in Bank Rp 792,754,250 CURRENT LIABILITIES

Petty Cash Rp 7,000,000 Account Payable Rp 32,577,750

Notes Receivable Rp - Notes Payable Rp 15,000,000

Account Receivable Rp 6,725,000 VAT Out Rp 69,201,000

Allowance for Doubtful Debt Rp - Income Tax Payable Rp 17,411,250

Merchandise Inventory Rp 118,345,000 TOTAL CURRENT LIABILITIES Rp 134,190,000

VAT In Rp 27,825,250 LONG TERM LIABILITIES

Employee Receivable Rp - Bank Loan Rp 218,000,000

Supplies Rp 22,000,000 TOTAL LONG TERM LIABILITIES Rp 218,000,000

Prepaid Insurance Rp 2,800,000 TOTAL LIABILITIES Rp 352,190,000

Prepaid Rent Rp 14,000,000

TOTAL CURRENT ASSETS Rp 991,449,500

FIXED ASSETS STOCKHOLDER'S EQUITY

Land Rp 350,000,000 Nara's Capital Rp 400,000,000

Building Rp 735,000,000 Putra's Capital Rp 350,000,000

Acc. Depreciation of Building Rp (3,369,729,167) Capital Stock Rp 500,000,000

Vehicle Rp 393,000,000 Nara's Prive Rp -

Acc. Depreciation of Vehicle Rp (218,447,917) Putra's Prive Rp -

Equipment Rp 104,000,000 Retained Earning Rp 325,000,000

Acc. Depreciation of Equipment Rp (70,624,999) Income Summary Rp -

TOTAL FIXED ASSETS Rp (2,076,802,083) TOTAL EQUITY Rp 1,575,000,000

 TOTAL ASSETS Rp (1,085,352,583) TOTAL LIABILITIES AND EQUITY Rp 1,927,190,000

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 (-)
 CV ANUGERAH SEJAHTERA
GENERAL JOURNAL (CLOSING)
Month : December 2020
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REF DEBIT CREDIT
NO.
Dec 31 Sales 4-1000 918,931,000
Late Fees Collected 4-4000 15,000,000
Freight Collected 4-5000 21,500,000
Purchase Discount 5-3000 9,013,500
Interest Revenue 8-1000 22,000,000
Income Summary 3-7000 986,444,500
(Menutup Akun-Akun Pendapatan)

31 Income Summary 3-7000

Sales Returns 4-2000
Sales Discount 4-3000
Cost of Good Sold 5-1000
Freight Paid 5-2000
Depreciation Expense - Building 6-1110
Depreciation Expense - Vehicles 6-1120
Depreciation Expense - Equipment 6-1130
Other Expense 6-1140
Repairs & Maintenance Expense 6-1150
Advertising Expense 6-1160
Late Fees Expense 6-1170
Wages & Salaries Expense 6-1180
Rent Expense 6-1190
Insurance Expense 6-1200
Supplies Expense 6-1210
Interest Expense 9-1000
Bank Service Charge 9-2000
Income Tax Expense 9-3000
(Menutup Akun-akun Beban)

31 Income Summary 3-7000

Retained Earning 3-6000
(Menutup Akun Ikhtisar Laba Rugi)

31 Retained Earning 3-6000

Nara's Prive 3-4000
Putra's Prive 3-5000
(Menutup Akun Prive)

TOTAL 986,444,500 986,444,500

PERINTAH :
BUATLAH JURNAL PENUTUP YANG TERDIRI DARI PENUTUPAN PENDAPATAN, BEBAN, LABA, DAN DEVIDEN!
 CV ANUGERAH SEJAHTERA
POST CLOSING TRIAL BALANCE
December 31, 2020

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Notes Receivable
1-1140 Account Receivable
1-1150 Allowance for Doubtful Debt
1-1160 Merchandise Inventory
1-1170 VAT In
1-1180 Employee Receivable
1-1190 Supplies
1-1200 Prepaid Insurance
1-1210 Prepaid Rent
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
2-1110 Account Payable
2-1120 Notes Payable
2-1130 VAT Out
2-1140 Income Tax Payable
2-2100 Bank Loan
3-1000 Nara's Capital
3-2000 Putra's Capital
3-3000 Capital Stock
3-4000 Nara's Prive
3-5000 Putra's Prive
3-6000 Retained Earning
3-7000 Income Summary
TOTAL 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
 CV ANUGERAH SEJAHTERA
POST CLOSING TRIAL BALANCE
December 31, 2020

AMOUNT
CREDIT

Rp -

OLOM DEBIT / KREDIT SESUAI DENGAN SALDO NORMAL

 CV ANUGERAH SEJAHTERA
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2020
(Direct Method)
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash In
Receive Payment from Customer
Sales on Cash
Down Payment from Customer
Interest Revenue
Total Rp -
Cash Out
Repay Trade Payable to Supplier
Payment of Other Expense
Payment of Wages & Salaries Expense
Payment of Advertising Expense
Bank service charge
Owner's Prive
Total Rp -
Net Cash Provided by Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out

Total Rp -
Net Cash Used In Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
Payment of Bank Loan
Total Rp -
Net Cash Used In Financing Activities

Net Increase (Decrease) in Cash

Cash at Beginning of Month
Cash at End of Month

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 !
 Rp -

Rp -

Rp -

Rp -

Rp -

ELUARAN KAS !
INISTRASI BANK,