LEMBAR JAWABAN

SOAL UJI KOMPETENSI

PENILAIAN AKHIR SEMESTER (PAS) PRAKTEK
PRATIKUM AKUNTANSI MANUFAKTUR
SEMESTER GANJIL TAHUN PELAJARAN 2023/2024

UNIT KOMPETENSI : MENGELOLA LAPORAN KEUANGAN

NOMOR 29
NAMA : NI LUH AYU NIRMALA DEWI
KELAS : XII AKKL 2

TGL. SETOR : JUMAT, 12 JANUARI 2024

SMK NEGERI 1 KLUNGKUNG
TAHUN 2021
 PT JAYATAMA
ADJUSMENT JOURNAL
PERIOD 31 DECEMBER 2021

Date Doc. No Description Ref

Dec
2021 31 02/BM Cash In Bank 11101
Bank Charge 91001
Interest Revenue 81101

31 03/BM Supplies Expense 61107

Office Supplies 11302
Allowance For Doubtful Debt 11202
Uncollectible Accounts 61102

31 04/BM Depreciation Expense-Building 61109

Accum Dep-Bulding 12202
Depreciation Expense-Equipment 61110
Accum. Dep-Office Equipment 12302
Depreciation Expense-Vehicles 61104
Accum. Dep-Vehicle 12402

31 05/BM Wages & Salaries Expense 61101

Accrued Expense 21202

31 06/BM Devidend 32102

Deviden Payable 21203
Income Tax Payable 21205

31 07/BM Value Added Tax -VAT Out 21204

Value Added Tax - In (VAT In) 11401
Prepaid VAT 11402
Income Tax Expense 61108
Income Tax Payable 21205

AMOUNT
AL
2021
(In Rupiah)
Debit Credit

Rp 1,341,000
Rp 60,700
Rp 1,401,700

Rp 2,443,750
Rp 2,443,750
Rp 9,625
Rp 9,625

Rp 2,000,000
Rp 2,000,000
Rp 350,000
Rp 350,000
Rp 1,612,500
Rp 1,612,500

Rp 31,250,000
Rp 31,250,000

Rp 37,500,000
Rp 33,750,000
Rp 3,750,000

Rp 71,706,250
Rp 54,774,850
Rp 16,931,400
Rp 270,196,718
Rp 270,196,718

Rp 418,470,543 Rp 418,470,543
 PT JAYATAMA
WORKSHEET
DECEMBER 31, 2021

Trial Balance Adjustments Adjusted Trial Balance

No. Akun Account Name
Dr. Cr. Dr. Cr. Dr.
1-1101 Cash In Bank Rp 899,404,475 Rp 1,341,000 Rp 900,745,475
1-1102 Petty Cash Rp 10,000,000 Rp 10,000,000
1-1201 Account Receivable Rp 522,156,250 Rp 522,156,250
1-1202 Allowance For Doubtful Debt Rp 10,452,750 Rp 9,625
1-1203 Other Receivable
1-1301 Merchandise Inventory Rp 467,703,500 Rp 467,703,500
1-1302 Office Supplies Rp 3,743,750 Rp 2,443,750 Rp 1,300,000
1-1401 Value Added Tax - In (VAT In) Rp 54,774,850 Rp 54,774,850 Rp -
1-1402 Prepaid VAT Rp 740,906,250 Rp 16,931,400 Rp 723,974,850
1-2101 Land Rp 500,000,000 Rp 500,000,000
1-2201 Building at Cost Rp 1,250,000,000 Rp 1,250,000,000
1-2202 Accum Dep-Bulding Rp 166,000,000 Rp 2,000,000
1-2301 Office Equipment at Cost Rp 150,000,000 Rp 150,000,000
1-2302 Accum. Dep-Office Equipment Rp 29,050,000 Rp 350,000
1-2401 Vehicle at Cost Rp 271,000,000 Rp 271,000,000
1-2402 Accum. Dep-Vehicle Rp 112,387,500 Rp 1,612,500
2-1201 Accounts Payable Rp 331,857,350
2-1202 Accrued Expense Rp 31,250,000
2-1203 Deviden Payable Rp 33,750,000
2-1204 Value Added Tax -VAT Out Rp 71,706,250 Rp 71,706,250
2-1205 Income Tax Payable Rp 273,946,718
2-2101 Bank Loans Rp 360,000,000
3-1101 Common Stock Rp 300,000,000
3-2101 Retained Earnings Rp 1,919,255,620
3-2102 Devidend Rp 37,500,000 Rp 37,500,000
3-8001 Income Summary
Saldo dipindahkan Rp 4,869,689,075 Rp 3,300,709,470 Rp 110,556,875 Rp 417,059,218 Rp 4,834,380,075
Trial Balance Adjustments Adjusted Trial Balance
No. Akun Account Name
 PT JAYATAMA
WORKSHEET
DECEMBER 31, 2021

Adjusted Trial Balance Income Statement Balance

Cr. Dr. Cr. Dr. Cr.
Rp 900,745,475
Rp 10,000,000
Rp 522,156,250
Rp 10,443,125 Rp 10,443,125

Rp 467,703,500
Rp 1,300,000
Rp -
Rp 723,974,850
Rp 500,000,000
Rp 1,250,000,000
Rp 168,000,000 Rp 168,000,000
Rp 150,000,000
Rp 29,400,000 Rp 29,400,000
Rp 271,000,000
Rp 114,000,000 Rp 114,000,000
Rp 331,857,350 Rp 331,857,350
Rp 31,250,000 Rp 31,250,000
Rp 33,750,000 Rp 33,750,000
Rp - Rp -
Rp 273,946,718 Rp 273,946,718
Rp 360,000,000 Rp 360,000,000
Rp 300,000,000 Rp 300,000,000
Rp 1,919,255,620 Rp 1,919,255,620
Rp 37,500,000

Rp 3,571,902,813 Rp 4,834,380,075 Rp 3,571,902,813

Adjusted Trial Balance Income Statement Balance
No. Akun Account Name
Dr. Cr. Cr. Dr.
Saldo dipindahkan Rp 4,869,689,075 Rp 3,300,709,470 Rp 110,556,875 Rp 417,059,218 Rp 4,834,380,075
3-9999 Historical Balancing
4-1101 Sales of Merchandise Rp 8,140,125,000
4-1102 Sales Discount Rp 50,795,375 Rp 50,795,375
4-1103 Sales Return Rp 38,062,500 Rp 38,062,500
4-2101 Service Income Rp 12,456,000
5-1101 Cost Of Good Sold Rp 6,024,420,000 Rp 6,024,420,000
5-1102 Purchase Discount Rp 34,888,550
6-1101 Wages & Salaries Expense Rp 343,750,000 Rp 31,250,000 Rp 375,000,000
6-1102 Uncollectible Accounts Rp 13,700,000 Rp 9,625 Rp 13,690,375
6-1103 Advertising Expense Rp 7,500,000 Rp 7,500,000
6-1104 Depreciation Expense-Vehicles Rp 17,737,500 Rp 1,612,500 Rp 19,350,000
6-1105 Maintenance Expense Rp 7,800,000 Rp 7,800,000
6-1106 NewsPaper & Tabloid Expense Rp 6,000,000 Rp 6,000,000
6-1107 Supplies Expense Rp 13,365,000 Rp 2,443,750 Rp 15,808,750
6-1108 Income Tax Expense Rp 270,196,718 Rp 270,196,718
6-1109 Depreciation Expense-Building Rp 22,000,000 Rp 2,000,000 Rp 24,000,000
6-1110 Depreciation Expense-Equipment Rp 3,850,000 Rp 350,000 Rp 4,200,000
6-1111 Electricity,Telp & Water Expense Rp 24,194,070 Rp 24,194,070
8-1101 Interest Revenue Rp 13,365,000 Rp 1,401,700
8-1999 Other Revenue Rp 1,327,000
9-1001 Bank Charge Rp 607,500 Rp 60,700 Rp 668,200
9-1101 Interest Expense Rp 59,400,000 Rp 59,400,000
9-1999 Other Expense
AMOUNT Rp 11,502,871,020 Rp 11,502,871,020 Rp 418,470,543 Rp 418,470,543 Rp 11,775,466,063
NET PROFIT / LOSS
AMOUNT
 Cr. Dr. Cr. Dr. Cr.
Rp 3,571,902,813 Rp 4,834,380,075 Rp 3,571,902,813

Rp 8,140,125,000 Rp 8,140,125,000
Rp 50,795,375
Rp 38,062,500
Rp 12,456,000 Rp 12,456,000
Rp 6,024,420,000
Rp 34,888,550 Rp 34,888,550
Rp 375,000,000
Rp 13,690,375
Rp 7,500,000
Rp 19,350,000
Rp 7,800,000
Rp 6,000,000
Rp 15,808,750
Rp 270,196,718
Rp 24,000,000
Rp 4,200,000
Rp 24,194,070
Rp 14,766,700 Rp 14,766,700
Rp 1,327,000 Rp 1,327,000
Rp 668,200
Rp 59,400,000

Rp 11,775,466,063 Rp 6,941,085,988 Rp 8,203,563,250 Rp 4,834,380,075 Rp 3,571,902,813

Rp 1,262,477,262 Rp 1,262,477,262
 PT JAYATAMA
PROFIT AND LOSS
DECEMBER 31, 2021

Operating Revenue :
Sales Of Merchandise Rp 8,140,125,000
Sales Discount Rp 50,795,375
Sales Return Rp 38,062,500
Service Income Rp 12,456,000
Net Sales: Rp 8,063,723,125
Cost Of Goods Sold :
Cost Of Good Sold Rp 6,024,420,000
Purchase Discount Rp 34,888,550
Net Cost Of Goods Sold : Rp 5,989,531,450
Gross Profit / Loss: Rp 2,074,191,675
Operating Expense :
Wages & Salaries Expense Rp 375,000,000
Uncollectible Accounts Rp 13,690,375
Advertising Expense Rp 7,500,000
Depreciation Expense-Vehicles Rp 19,350,000
Maintenance Expense Rp 7,800,000
NewsPaper & Tabloid Expense Rp 6,000,000
Supplies Expense Rp 15,808,750
Depreciation Expense-Building Rp 24,000,000
Depreciation Expense-Equipment Rp 4,200,000
Electricity,Telp & Water Expense Rp 24,194,070
Amount Operating Expense: Rp 497,543,195
Operating Profit: Rp 1,576,648,480
Non Operating Revenue :
Interest Revenue Rp 14,766,700
Other Revenue Rp 1,327,000
Amount Non Operating Revenue : Rp 16,093,700
Non Operating Expense :
Bank Charge Rp 668,200
Interest Expense Rp 59,400,000
Other Expense
Amount Non Operating Expense : Rp 60,068,200
Non Operating Loss : -Rp 43,974,500

Net Profit / Loss December 2021 Before TAX: Rp 1,532,673,980

Income Tax Expense Rp 270,196,718
Net Profit / Loss December 2021 AFTER TAX: Rp 1,262,477,262
 PT JAYATAMA
RETAINED EARNING STATEMENT
DECEMBER 31, 2021

Description
BEGINNING OF RETAINED EARNING
Net Profit Rp 1,262,477,262
Dividend Rp (37,500,000)

Addition/Reduction of Capital Stock

END OF RETAINED EARNING, 31 DECEMBER 2021 :

NT

Total
Rp 1,919,255,620

Rp 1,224,977,262

Rp 3,144,232,882
 PT JAYATAMA
BALANCE SHEET
DECEMBER 31, 2021

ASSETS
Current Assets :
Cash In Bank Rp 900,745,475
Petty Cash Rp 10,000,000
Account Receivable Rp 522,156,250
Allowance For Doubtful Debt Rp (10,443,125)
Other Receivable -
Merchandise Inventory Rp 467,703,500
Office Supplies Rp 1,300,000
Value Added Tax - In (VAT In) -
Prepaid VAT Rp 723,974,850
Amount Current Assets : Rp 2,615,436,950
Fixed Assets :
Land Rp 500,000,000
Building at Cost Rp 1,250,000,000
Accum Dep-Bulding Rp (168,000,000)
Office Equipment at Cost Rp 150,000,000
Accum. Dep-Office Equipment Rp (29,400,000)
Vehicle at Cost Rp 271,000,000
Accum. Dep-Vehicle Rp (114,000,000)
Amount Fixed Assets : Rp 1,859,600,000

AMOUNT ASSETS : Rp 4,475,036,950

 PT JAYATAMA
BALANCE SHEET
ECEMBER 31, 2021
(In Rupiah)
LIABILITIES & EQUITY
LIABILITIES
Current Liabilities :
Accounts Payable Rp 331,857,350
Accrued Expense Rp 31,250,000
Deviden Payable Rp 33,750,000
Value Added Tax -VAT Out -
Income Tax Payable Rp 273,946,718
Amount Current Liabilities : Rp 670,804,068
Long Term Liabilities
Bank Loans Rp 360,000,000
Amount Liabilities : Rp 360,000,000
EQUITY
Common Stock Rp 300,000,000
Retained Earnings Rp 3,144,232,882
Amount Equity : Rp 3,444,232,882

AMOUNT LIABILITIES & EQUITY : Rp 4,475,036,950

 PT JAYATAMA
CASH FLOW STATEMENT
DESEMBER 31, 2021

CASH FLOW FROM OPERATING :

Net Profit December 2021
Receiption :
Allowance For Doubtful Debt Rp 10,443,125
Accum Dep-Bulding Rp 168,000,000
Accum. Dep-Office Equipment Rp 29,400,000
Accum. Dep-Vehicle Rp 114,000,000
Accounts Payable Rp 331,857,350
Accrued Expense Rp 31,250,000
Deviden Payable Rp 33,750,000
Income Tax Payable Rp 273,946,718
Amount Receiption :
Expenditure :
Account Receivable Rp 522,156,250
Merchandise Inventory Rp 467,703,500
Office Supplies Rp 1,300,000
Value Added Tax - In (VAT In) -
Prepaid VAT Rp 723,974,850
Amount Expenditure :
CASH FLOW FROM INVESMENT :
Receiption : -
Expenditure :
Land Rp 500,000,000
Building at Cost Rp 1,250,000,000
Office Equipment at Cost Rp 150,000,000
Vehicle at Cost Rp 271,000,000
Amount Expenditure :
CASH FLOW FROM FINANCING :
Receiption :
Bank Loans Rp 360,000,000
Common Stock Rp 300,000,000
Retained Earnings Rp 1,919,255,620
Amount Receiption :
Expenditure :
Devidend Rp 37,500,000
Amount Expenditure :

NET INCREASE / DECREASE FOR THE PERIODE :

Rp 1,262,477,262

Rp 992,647,193

Rp 1,715,134,600

Rp 2,171,000,000

Rp 2,579,255,620

Rp 37,500,000

Rp 910,745,475
 PT JAYATAMA
CLOSSING ENTRIES
DESEMBER 31, 2021

Date Description Ref Debit

Dec 31 Sales of Merchandise 4-1101 Rp 8,140,125,000
2021 Service Income 4-2101 Rp 12,456,000
Purchase Discount 5-1102 Rp 34,888,550
Interest Revenue 8-1101 Rp 14,766,700
Other Revenue 8-1999 Rp 1,327,000
Income Summary 3-8001

31 Income Summary 3-8001 Rp 6,941,085,988

Sales Discount 4-1102
Sales Return 4-1103
Cost Of Goods Sold 5-1101
Wages & Salaries Expense 6-1101
Uncollectible Account 6-1102
Advertising Expense 6-1103
Depreciation Expense-Vehicle 6-1104
Maintenance Expense 6-1105
Newspaper & Tabloid Expense 6-1106
Supplies Expense 6-1107
Income Tax Expense 6-1108
Depreciation Expense-Building 6-1109
Depreciation Expense-Equipment 6-1110
Electricity, Telp, & Water Expen 6-1111
Bank Charge 9-1001
Interest Expenses 9-1101

31 Retained Earnings 3-2101 Rp 37,500,000

Devidend 3-2102

31 Income Summary 3-8001 Rp 1,262,477,262

Retained Earnings 3-2101

AMOUNT Rp 16,444,626,500
 Credit

Rp 8,203,563,250

Rp 50,795,375
Rp 38,062,500
Rp 6,024,420,000
Rp 375,000,000
Rp 13,690,375
Rp 7,500,000
Rp 19,350,000
Rp 7,800,000
Rp 6,000,000
Rp 15,808,750
Rp 270,196,718
Rp 24,000,000
Rp 4,200,000
Rp 24,194,070
Rp 668,200
Rp 59,400,000

Rp 37,500,000

Rp 1,262,477,262

Rp 16,444,626,500
 PT JAYATAMA
POST CLOSSING TRIAL BALANCE
DECEMBER 31, 2021

No. Account Name Account Debit Credit

1-1101 Cash In Bank Rp 900,745,475
1-1102 Petty Cash Rp 10,000,000
1-1201 Account Receivable Rp 522,156,250
1-1202 Allowance For Doubtful Debt Rp 10,443,125
1-1203 Other Receivable
1-1301 Merchandise Inventory Rp 467,703,500
1-1302 Office Supplies Rp 1,300,000
1-1401 Value Added Tax - In (VAT In) Rp -
1-1402 Prepaid VAT Rp 723,974,850
1-2101 Land Rp 500,000,000
1-2201 Building at Cost Rp 1,250,000,000
1-2202 Accum Dep-Bulding Rp 168,000,000
1-2301 Office Equipment at Cost Rp 150,000,000
1-2302 Accum. Dep-Office Equipment Rp 29,400,000
1-2401 Vehicle at Cost Rp 271,000,000
1-2402 Accum. Dep-Vehicle Rp 114,000,000
2-1201 Accounts Payable Rp 331,857,350
2-1202 Accrued Expense Rp 31,250,000
2-1203 Deviden Payable Rp 33,750,000
2-1204 Value Added Tax -VAT Out Rp -
2-1205 Income Tax Payable Rp 273,946,718
2-2101 Bank Loans Rp 360,000,000
3-1101 Common Stock Rp 300,000,000
3-2101 Retained Earnings Rp - Rp 3,144,232,882

Amount Rp 4,796,880,075 Rp 4,796,880,075

 PT BALI RAHAYU
TRIAL BALANCE
DESEMBER 31, 2019

No. Account Name Account 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 Insurance
1-1800 Prepaid Rent
1-1910 PPN Income
1-2100 Equipment
1-2110 Equipment Accumulated Depr.
1-2210 Vehicle at cost
1-2220 Vehicle Accumulated Depr.
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Devidend
3-1400 Income Summary
4-1100 Sales
4-1200 Freight Collected
4-1300 Sales Return
4-1400 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1000 Advertising Expenses
6-1100 Telepon, Water and Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expenses
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
8-1200 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
No. Account Name Account Debit Credit
9-1400 Late Fees Paid
TOTAL.........