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  • LEMBAR JAWABAN Akuntansi Kosong

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    mr.wolfvin1
    4 views39 pages
    This document contains accounting journal entries and a general ledger for a company called UD Buana. It includes entries in the sales journal, cash receipts journal, purchase journal, cash payments journal, and memorial journal. The general ledger shows the account for cash in bank with a balance. The document provides accounting information for the company as of December 31st.

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    This document contains accounting journal entries and a general ledger for a company called UD Buana. It includes entries in the sales journal, cash receipts journal, purchase journal, cash payments journal, and memorial journal. The general ledger shows the account for cash in bank with a balance. The document provides accounting information for the company as of December 31st.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    4 views39 pages

    LEMBAR JAWABAN Akuntansi Kosong

    Uploaded by

    mr.wolfvin1
    This document contains accounting journal entries and a general ledger for a company called UD Buana. It includes entries in the sales journal, cash receipts journal, purchase journal, cash payments journal, and memorial journal. The general ledger shows the account for cash in bank with a balance. The document provides accounting information for the company as of December 31st.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 39

    Name Item Kind Hidden

    Sheet1 Sheet1 Sheet FALSE

    Cash Bank 138,060,000

    11120 Pett cash ###

    11210 A CCountS 55,000,000

    -11220 Allowance' for Doubtful Debt


    Merchandise O Inventoxy
    S2.ooo.Øo 3,600,000
    11310
    t 1320 6 800.000

    11410 Pr •d Rent, i .500.ooo

    L 11420 Prepaid Insurance 4,000,000

    12100 •FAdvertisin 35,000,000


    13 too I*nd ###

    13210 Building at Costs 260,000,000

    13220 Building Accumulated D 25250_

    13301 Vehicle at Cost 180,000,000

    13302 Vehicle Accumulated 25,000,000

    13401 tment at Cost 85,000,000

    t_ Accumulated 25,500,000
    j 13402
    Credit Card 4,200,000

    21210 Accounts Pa able ###

    121211 ccruad ex enses 1.300-000

    '21310 PPN Outcome 73,700,000

    21320 PPN Income 56.100.ooo

    22100 Bank • Loan (KUK) 100,000,000


    22100 Bank • Loan (KUK) 100,000,000

    '31100 E uit Arfall

    38000 Drawin Arfah 23-000 000

    Sales of Merchandise 554,500,000


    ……………………………………….

    Sales Journal
    31-Dec
    Page : 01
    Debet Credit

    Account Cost Of Merchandise


    Date Doc. No Customer's Sales Vat Out
    Receivable Merchandise Sold Inventory

    11300 51100 41100 21300 11500 …………


    RECAPI
    SALES JOU
    DEBIT
    ACCOUNT NO.
    - -

    amount

    Keterangan Nama Tanggal dan Paraf

    Dibuat Oleh

    Direview Oleh
    ……………………………………….
    RECAPITULATION JOURNAL
    SALES JOURNAL RECAPITULATION
    DEBIT CREDIT
    AMOUNT ACCOUNT NO. AMOUNT

    - amount -
    ……………………………….

    Cash Receip Journal


    31-Dec
    Page : 01
    Debet Credit

    Sales Other Account Other


    Date Doc. No Account Credited Cash In Bank
    Discount Receivable
    Acc. No Account Credited Amount Acc. No Amount
    41200 11100 11300

    0 -

    Keterangan Nama Tanggal dan Paraf

    Dibuat Oleh

    Direview Oleh
    CASH RECEIPT JOURNAL RECAPITULATION
    DEBIT CREDIT
    ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

    amount 0 amount 0
    …………………………………..

    Purchase Journal
    31-Dec
    Page : 01
    Debet Credit

    Date Doc. No Vendor's Merchendise Inventory Vat In Account Payable

    11500 11900 21100

    - -

    Keterangan Nama Tanggal dan Paraf

    Dibuat Oleh

    Direview Oleh
    ………………………………………

    Cash Payment Journal


    31-Dec
    Page : 01
    Credit
    Other Other
    Date Account Credited Doc. No Account Payable Cash In Bank
    Acc. No Amount Acc. No Acct Name Amount
    21100 11100

    - - -
    - -

    Keterangan Nama Tanggal dan Paraf


    Dibuat Oleh
    Direview Oleh
    …………………………………
    Memorial Journal
    31-Dec
    Page : 01
    Date Doc. No Account Name And Description Acc. No Debet Credit

    - -
    Keterangan Nama Tanggal dan
    Paraf
    Dibuat Oleh
    Direview Oleh
    ………………………………………….
    RECAPITULATION JOURNAL
    SALES JOURNAL RECAPITULATION
    DEBIT CREDIT
    ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

    CASH RECEIPT JOURNAL RECAPITULATION


    DEBIT CREDIT
    ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

    PURCHASE JOURNAL RECAPITULATION


    DEBIT CREDIT
    ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

    CASH PAYMENT JOURNAL RECAPITULATION


    DEBIT CREDIT
    ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

    MEMORIAL JOURNAL RECAPITULATION


    DEBIT CREDIT
    ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK
    UD BUANA
    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT CASH IN BANK GENERAL LEDGER 11100
    Balance
    Date Description Ref Debit Credit
    Debit Credit

    ACCOUNT NUM :
    ACCOUNT PETTY CASH GENERAL LEDGER
    11200
    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT RECEIVABLE GENERAL LEDGER
    11300
    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ALL. FOR DOUBTFUL DEP GENERAL LEDGER
    11400
    Balance
    Date Description Ref Debit Credit
    Debit Credit

    ACCOUNT NUM :
    ACCOUNT MERCHENDISE INVENTORY GENERAL LEDGER
    11500
    Balance
    Date Description Ref Debit Credit
    Debit Credit

    14
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    15
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    16
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit

    17
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    18
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    19
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    20
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    21
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit

    22
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    GENERAL LEDGER
    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    23
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT GENERAL LEDGER

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    SUBSIDIARY LEDGER
    ACCOUNT NUM :
    ACCOUNT ACCOUNT RECEIVABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT RECEIVABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT RECEIVABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    24
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    ACCOUNT NUM :
    ACCOUNT ACCOUNT RECEIVABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT RECEIVABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    SUBSIDIARY LEDGER
    ACCOUNT NUM :
    ACCOUNT ACCOUNT PAYABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT PAYABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT PAYABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    25
    LJK. Uji Teknisi Akuntansi / TUK SMK N 7 PONTIANAK

    ACCOUNT NUM :
    ACCOUNT ACCOUNT PAYABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    ACCOUNT NUM :
    ACCOUNT ACCOUNT PAYABLE

    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec 1 Opening Balance

    26
    ……………………………………………..
    SCHEDULE ACCOUNT RECEIVABLE
    ACCOUNT OPENING ENDING
    DESCRIPTION INCREASE DECREASE
    NO BALANCE BALANCE

    ……………………………………………..
    SCHEDULE ACCOUNT PAYABLE

    ACCOUNT OPENING ENDING


    DESCRIPTION INCREASE DECREASE
    NO BALANCE BALANCE
    …………………………….
    TRIAL BALANCE
    DECEMBER 31, 202
    ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
    ……………………………………..
    Memorial Journal
    December 31, 202
    Page :
    Date Doc. No Account Name And Description Acc. No Debet Credit
    ……………………………………………
    WORK SHEED
    ACC TRIAL BALANCE ADJUSMENT ADJ. TRIAL BALANCE GAINT/LOSS STATEMENT BALANCE
    ACCOUNT NAME
    NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
    ACC TRIAL BALANCE ADJUSMENT ADJ. TRIAL BALANCE GAINT/LOSS STATEMENT BALANCE
    ACCOUNT NAME
    NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

    Amount
    NETT OPERATING INCOME TAX
    AMOUNT
    …………………………………………………………..
    LAPORAN ARUS KAS
    DECEMBER 31, 202
    …………………………………………………………..
    RETAINEAD EARNING STATEMENT
    DECEMBER 31, 202
    …………………………………………………………..
    BALANCE
    DECEMBER 31, 202
    ……………………………………..
    Clossing Journal
    December 31, 202
    Page :
    Date Doc. No Account Name And Description Acc. No Debet Credit
    ………………………………………….
    TRIAL BALANCE CLOSSING ENTRY
    DECEMBER 31, 202
    ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

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