Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – RAININ!

"IVISI#N

UD. WIRASTRI
TRIAL BALANCE
PER 30 NOVEMBER 2015
(Dalam Rupia!

"ODE NAMA A"UN DEBET "REDIT

1-1100 Cash in Bank 46,000,000 -
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 82,500,000 -
1-1400 Alloance !o" #oubt!ul #ebt - 8,500,000
1-1500 $nvento"y 520,000,000 -
1-1600 %to"e %u&&lies 14,500,000 -
1-1'00 P"e&ai( insu"ance 12,000,000 -
1-1800 P"e&ai( "ent 24,000,000 -
1-1)00 P"e&ai( ta* 8),000,000 -
1-2100 %tock invest+ent 112,000,000 -
1-3100 ui&+ent at Cost 60,000,000 -
1-3110 ui&+ent Accu+ #e& - 4,800,000
2-1100 .aste" ca"( - 2,100,000
2-1200 Account Payable - 66,000,000
2-1300 $nco+e /a* Payable -
2-1400 A/ Payable - 10,'20,000
2-1500 A/ ut - 41,800,000
2-1600 A/ $n 31,080,000 -
2-2100 Bank Pe"+ata oan - 300,000,000
3-1100 /n %u"yono Ca&ital - 40
400,430,000
3-1200 /n %u"yono ("ain 22,100,000 -
4-1100 %ales - 526,000,000
4-1200 %ales Retu"n 14,000,000 -
4-1300 %ales (iscount 28,000,000 -
5-1100 Cost o! oo(s sol( co+&ute" 310,800,000 -
5-1200 "eiht &ai( 5,500,000 -
5-1300 Pu"chase (iscount - 26,100,000
6-1100 A(ve"tisin e*&ense 1,100,000 -
6-1200 /el 7 elec e*&ense 5,600,000 -
6-1300 %to"e su&&lies e*&ense 11,150,000 -
6-1400 Ba( (ebt e*&ense 3,600,000 -
6-1450 %&oilae e*&enses 8,500,000 -
6-1500 #e&"eciation e*&ense 4,800,000 -
6-1600 $nsu"ance e*&ense 6,000,000 -
6-1'00 Rent e*&ense 22,000,000 -
6-1800 aes an( sala"ies e*&ense 4),500,000 -
6-)000 the" o&e"atin e*&ense 6,000,000 -
8-1100 $nte"est "evenue - 30,000,000
8-1200 #ivi(en( inco+e - 5),680,000
8-1300 ain loss on sale o! stock - 5,600,000
8-1400 "eiht collecte( - 18,800,000
8-1500 ate !ees collecte( - 4,800,000
)-1100 $nte"est e*&ense 5,500,000 -
)-1200 Bank se"vice cha"es 3,300,000 -
)-1300 ate !ees &ai( 1,800,000 -
)-1400 $nco+e /a* *&ense
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N

UD. WIRASTRI
JURNAL PENERIMAAN KAS
Bulan : Desember 201

DEBIT !REDIT
IN#I!E RE
DATE DES!RIPTI#N A!!#UNT SERBA 'SERBI
N#. / !AS"
!AS" IN BANK
BANK PPN
PPN #u$%&
#u$%&me
me SALES
SALES DIS!
DIS!
RE!EIABLE
A!! NAME A!! NUMBER AM#UNT
1 BKM12-1 Penerimaan dividen kas 2,500,000 Dividend Income 8-1200 2,500,000
3 BKM12-2 Toko Cahaya !ek"ro 32,3#0,000 $$0,000 33,000,000
12 BKM12-3 Toko !ek"ro %aya 18#,338,000 3,&$2,000 188,100,000
13 K'01 Pen()a!an T)nai 22$,$#5,000 *a!es #-1100 20$,000,000
PPn +)"come 2-1500 20,$00,000
reih" Co!!ec"ed 8-1#00 #5,000
1# BKM12-# 2&,500,000 2&,500,000
20 BKM12-5 $,000,000 .!!o/ance or Do)")! De" 1-1#00 $,000,000
25 BKM12-$ 22,200,000 22,000,000 a"e ees Co!!ec"ed 8-1500 200,000
2& BKM12-& #2,000,000 *"ock Inves"men" 1-2100 #2,000,000

T#TAL ()*2)*000 (*(22*000 2+0*,00*000 2++*)(*000

A!!. N# 1-1100 #-1300 1-1300

RE!APITULATI#N
DEBIT DEBIT
A!!. NUMBER A!!. NUMBER A!!. NUMBER A!!. NUMBER
1-1100 5#3,523,000 1-1300 2&0,$00,000
#-1300 #,#22,000 1-1#00 $,000,000
1-2100 #2,000,000
2-1500 20,$00,000
#-1100 20$,000,000
8-1200 2,500,000
8-1#00 #5,000
8-1500 200,000
T#TAL (+*-(*000 T#TAL (+*-(*000