2016-2017 - LEMBAR JAWABAN UKK AKUNTANSI - Laporan - NADINE ANGELLINA

BIODATA PERSERTA
UJI KOMPETENSI KEAHLIAN ( UKK )

KOMPETENSI KEAHLIAN AKUNTANSI DAN KEUANGAN LEM
SEKOLAH MENENGAH KEJURUAN (SMK)
TAHUN AJARAN 2020 / 2021
NAMA LENGKAP : NADINE ANGELLINA AGUSTIN
KELAS / NO. ABSEN : XI AK 2 20
NIS :
TEMPAT TANGGAL LAHIR : JEMBER 20 8
ASAL SEKOLAH : SMK NEGERI 1 KRAKSAAN

RTA
IAN ( UKK )
AN KEUANGAN LEMBAGA
URUAN (SMK)
0 / 2021
20
2006
Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD. WIRASTRI
TRIAL BALANCE
PER 30 NOVEMBER 2015
(Dalam Rupiah)
KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 46,000,000 -
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 82,500,000 -
1-1400 Allowance for Doubtful Debt - 8,500,000
1-1500 Inventory 520,000,000 -
1-1600 Store Supplies 14,500,000 -
1-1700 Prepaid insurance 12,000,000 -
1-1800 Prepaid rent 24,000,000 -
1-1900 Prepaid tax 89,000,000 -
1-2100 Stock investment 112,000,000 -
1-3100 Equipment at Cost 60,000,000 -
1-3110 Equipment Accum Dep - 4,800,000
2-1100 Master card - 2,100,000
2-1200 Account Payable - 66,000,000
2-1300 Income Tax Payable -
2-1400 VAT Payable - 10,720,000
2-1500 VAT Out - 41,800,000
2-1600 VAT In 31,080,000 -
2-2100 Bank Permata Loan - 300,000,000
3-1100 Tn. Suryono Capital - 400,430,000
3-1200 Tn. Suryono drawing 22,100,000 -
4-1100 Sales - 526,000,000
4-1200 Sales Return 14,000,000 -
4-1300 Sales discount 28,000,000 -
5-1100 Cost of Goods sold computer 310,800,000 -
5-1200 Freight paid 5,500,000 -
5-1300 Purchase discount - 26,100,000
6-1100 Advertising expense 1,100,000 -
6-1200 Tel & elec. expense 5,600,000 -
6-1300 Store supplies expense 11,150,000 -
6-1400 Bad debt expense 3,600,000 -
6-1450 Spoilage expenses 8,500,000 -
6-1500 Depreciation expense 4,800,000 -
6-1600 Insurance expense 6,000,000 -
6-1700 Rent expense 22,000,000 -
6-1800 Wages and salaries expense 49,500,000 -
6-9000 Other operating expense 6,000,000 -
8-1100 Interest revenue - 30,000,000
8-1200 Dividend income - 59,680,000
8-1300 Gain loss on sale of stock - 5,600,000
8-1400 Freight collected - 18,800,000
8-1500 Late fees collected - 4,800,000
9-1100 Interest expense 5,500,000 -
9-1200 Bank service charges 3,300,000 -
9-1300 Late fees paid 1,800,000 -
9-1400 Income Tax Expense
1,505,330,000 1,505,330,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Cash In Bank 1-1100

Date Description Ref Debit Credit
Dec 31 saldo √
2015 31 Adjusment ADJ 2,750,000
Petty Cash 1-1200

2015 31 saldo
Accounts Receivable 1-1300

Dec 31 saldo √
2015
Allowance for Doubtful Debt 1-1400

Dec 31 saldo √
2015 31 Adjusment ADJ 5,255,900
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Inventory 1-1500
Dec 31 saldo √
2015 31 Adjusment ADJ 28,500,000
Store Supplies 1-1600

Dec 31 saldo √
2015 31 Adjusment ADJ 8,500,000
Prepaid Insurance 1-1700

Dec 31 saldo √
2015 31 Adjusment ADJ 2,000,000
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Prepaid Rent 1-1800

Dec 31 saldo √
2015 31 Adjusment ADJ 5,000,000
Prepaid Tax 1-1900

Dec 31 saldo √
2015
Stock Investment 1-2100

Dec 31 saldo √
2015
Equipment at Cost 1-3100

UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Dec 31 saldo √
2015
Equipment Accumulated Depr. 1-3110

Dec 31 saldo √
2015 31 Adjusment ADJ 1,200,000
Master Card 2-1100

Dec 31 saldo √
2015
Account Payable 2-1200

Dec 31 saldo √
2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Income Tax Payable 2-1300

DES 31 saldo √
2015 31 Adjusment ADJ 9,755,000
VAT Payable 2-1400

Dec 31 saldo √
2015 31 Adjusment ADJ 19,570,000
VAT Out 2-1500

Dec 31 saldo √
2015 31 Adjusment ADJ 139,350,000
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
VAT In 2-1600
Dec 31 saldo √
2015
Bank Permata Loan 2-2100

Dec 31 saldo √
2015
Tn. Suryono Capital 3-1100

Dec 31 saldo √
2015 31 CLOSING JOURNAL CJ 261,772,100
Tn. Suryono Drawing 3-1200

Dec 31 saldo √
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Income Summary 3-1300

Dec 31 saldo √
2015 31 CLOSING JOURNAL CJ
31 CLOSING JOURNAL CJ 1,448,432,900
31 CLOSING JOURNAL CJ 261,772,100
Sales 4-1100
Dec 31 saldo √
2015 31 closing journal CJ 1,553,500,000
Sales Return 4-1200

Dec 31 saldo √
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Sales Discount 4-1300

Dec 31 saldo √
Cost of Goods Sold 5-1100

Dec 31 saldo √
2015 31 CLOSING JOURNAL CJ 1,147,800,000
Freight Paid 5-1200

Dec 31 saldo √
Purchase Discount 5-1300

UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Dec 31 saldo √
Advertising Expenses 6-1100

Dec 31 saldo √
Telephone and Electricity Expenses 6-1200

Dec 31 saldo √
Store Supplies Expense 6-1300

Dec 31 saldo √
2015 31 Adjusment ADJ 8,500,000
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Bad Debt Expense 6-1400

Dec 31 saldo √
2015 31 Adjusment ADJ 5,255,900
Spoilage Expense 6-1450

Dec 31 saldo √
2015 31 Adjusment ADJ 28,500,000
Depreciation Expense 6-1500

Dec 31 saldo √
2015 31 Adjusment ADJ 1,200,000
Insurance Expenses 6-1600

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Dec 31 saldo √
2015 31 Adjusment ADJ 2,000,000
Rent Expense 6-1700

Dec 31 saldo √
2015 31 Adjusmnet ADJ 5,000,000
Wages & Salaries Expenses 6-1800

Dec 31 saldo √
Other Operating Expense 6-9000

Dec 31 saldo √
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Interest Revenue 8-1100

Dec 31 saldo √
2015 31 Adjusment JP 3,000,000
Dividen Income 8-1200

Dec 31 saldo √
Gain Loss on Sale of Stock 8-1300

Dec 31 saldo √
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Freight collected 8-1400

Dec 31 saldo √
Late fees collected 8-1500

Dec 31 saldo √
Interest Expenses 9-1100

Dec 31 saldo √
Bank Service Charge 9-1200

Dec 31 saldo √
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
2015 31 Adjusment ADJ 250,000

Late Fees Paid 9-1300

Dec 31 saldo √
Income Tax Expense 9-1400

Dec 31 saldo awal √
2015 31 Adjusment ADJ 9,755,000
Balance
Debit Credit
241,123,000
243,873,000
Balance
Debit Credit
500,000
Balance
Debit Credit
658,530,000
Balance
Debit Credit
14,500,000
19,755,900
Balance
Debit Credit
570,000,000
541,500,000
Balance
Debit Credit
15,500,000
7,000,000
Balance
Debit Credit
12,000,000
10,000,000
Balance
Debit Credit
24,000,000
19,000,000
Balance
Debit Credit
89,000,000
Balance
Debit Credit
67,200,000
Balance
Debit Credit
60,000,000
Balance
Debit Credit
4,800,000
6,000,000
Balance
Debit Credit
-
Balance
Debit Credit
717,420,000
Balance
Debit Credit
-
9,755,000
Balance
Debit Credit
-
19,570,000
Balance
Debit Credit
139,350,000
-
Balance
Debit Credit
119,780,000
Balance
Debit Credit
285,000,000
Balance
Debit Credit
400,430,000
662,202,100
Balance
Debit Credit
23,100,000
-
Balance
Debit Credit
1,710,205,000
261,772,100
-
Balance
Debit Credit
1,553,500,000
-
Balance
Debit Credit
66,000,000
-
Balance
Debit Credit
32,422,000
-
Balance
Debit Credit
1,147,800,000
-
Balance
Debit Credit
5,720,000
-
Balance
Debit Credit
34,680,000
-
Balance
Debit Credit
1,850,000
-
Balance
Debit Credit
6,550,000
-
Balance
Debit Credit
11,150,000
19,650,000
-
Balance
Debit Credit
3,600,000
8,855,900
-
Balance
Debit Credit
8,500,000
37,000,000
-
Balance
Debit Credit
4,800,000
6,000,000
-
Balance
Debit Credit
6,000,000
8,000,000
-
Balance
Debit Credit
22,000,000
27,000,000
-
Balance
Debit Credit
49,500,000
-
Balance
Debit Credit
8,300,000
-
Balance
Debit Credit
30,000,000
33,000,000
-
Balance
Debit Credit
62,180,000
-
Balance
Debit Credit
2,800,000
-
Balance
Debit Credit
19,025,000
Balance
Debit Credit
5,020,000
-
Balance
Debit Credit
8,515,000
-
Balance
Debit Credit
3,300,000
3,550,000
-
Balance
Debit Credit
1,965,000
-
Balance
Debit Credit
- -
9,755,000
-
UD. WIRASTRI
NERACA SALDO
PER 31 DESEMBER 2015
Saldo
Kode Nama Akun
Debet
1-1100 Cash in Bank 241,123,000
1-1200 Petty Cash 500,000
1-1300 Accounts Receivable 658,530,000
1-1400 Allowance for Doubtful Debt
1-1500 Inventory 570,000,000
1-1600 Store Supplies 15,500,000
1-1700 Prepaid insurance 12,000,000
1-1800 Prepaid rent 24,000,000
1-1900 Prepaid tax 89,000,000
1-2100 Stock investment 67,200,000
1-3100 Equipment at Cost 60,000,000
1-3110 Equipment Accum Dep
2-1100 Master card
2-1200 Account Payable
2-1300 Income Tax Payable
2-1400 VAT Payable
2-1500 VAT Out
2-1600 VAT In 119,780,000
2-2100 Bank Permata Loan
3-1100 Tn. Suryono Capital
3-1200 Tn. Suryono drawing 23,100,000
4-1100 Sales
4-1200 Sales Return 66,000,000
4-1300 Sales discount 32,422,000
5-1100 Cost of Goods sold computer 1,147,800,000
5-1200 Freight paid 5,720,000
5-1300 Purchase discount
6-1100 Advertising expense 1,850,000
6-1200 Tel & elec. expense 6,550,000
6-1300 Store supplies expense 11,150,000
6-1400 Bad debt expense 3,600,000
6-1450 Spoilage expenses 8,500,000
6-1500 Depreciation expense 4,800,000
6-1600 Insurance expense 6,000,000
6-1700 Rent expense 22,000,000
6-1800 Wages and salaries expense 49,500,000
6-9000 Other operating expense 8,300,000
8-1100 Interest revenue
8-1200 Dividend income
8-1300 Gain loss on sale of stock
8-1400 Freight collected
8-1500 Late fees collected
9-1100 Interest expense 8,515,000
9-1200 Bank service charges 3,300,000
9-1300 Late fees paid 1,965,000
9-1400 Income Tax Expense

3,268,705,000
Saldo
Kredit
14,500,000
4,800,000
-
717,420,000
-
139,350,000
285,000,000
400,430,000
1,553,500,000
34,680,000
30,000,000
62,180,000
2,800,000
19,025,000
5,020,000
3,268,705,000
UD. WIRASTRI
JURNAL PENYESUAIAN
Bulan : Desember 2015
NO.
TANGGAL KETERANGAN
BUKTI REF
DES 31 BM12-2 Spoilage expenses 6-1450
2015 Inventory 1-1500
31 BM12-3 Cash in Bank 1-1100

Bank service charges 9-1200
Interest revenue 8-1100
31 BM12-4 Store supplies expense 6-1300

Rent expense 6-1700
Insurance expense 6-1600
Bad debt expense 6-1400
Store Supplies 1-1600
Prepaid rent 1-1800
Prepaid insurance 1-1700
Allowance for Doubtful Debt 1-1400
31 BM12-5 Depreciation expense 6-1500

Equipment Accum Dep 1-3110
31 BM12-6 VAT Out 2-1500

VAT In 2-1600
VAT Payable 2-1400
Income Tax Payable 2-1300
RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER

1-1100 2,750,000
2-1500 139,350,000
6-1300 8,500,000
6-1400 5,255,900
6-1450 28,500,000
6-1500 1,200,000
6-1600 2,000,000
6-1700 5,000,000
9-1200 250,000
9-1400 9,755,000
JUMLAH 202,560,900
IAN
15
DEBIT KREDIT
28,500,000
28,500,000
2,750,000
250,000
3,000,000
8,500,000
5,000,000
2,000,000
5,255,900
8,500,000
5,000,000
2,000,000
5,255,900
1,200,000
1,200,000
139,350,000
119,780,000
19,570,000
9,755,000
9,755,000
PITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER

1-3110 1,200,000
1-1400 5,255,900
1-1500 28,500,000
1-1600 8,500,000
1-1700 2,000,000
1-1800 5,000,000
2-1300 9,755,000
2-1400 19,570,000
2-1600 119,780,000
8-1100 3,000,000
JUMLAH 202,560,900
UD WIRASTRI
NERACA LAJUR
31 DESEMBER 2015
Unadjusted Trial Balance Adjustments

Acc. No Account Name
Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 241,123,000 - 2,750,000
1-1200 Petty Cash 500,000 -
1-1300 Accounts Receivable 658,530,000 -
1-1400 Allowance for Doubtful Debt - 14,500,000 5,255,900
1-1500 Inventory 570,000,000 - 28,500,000
1-1600 Store Supplies 15,500,000 - 8,500,000
1-1700 Prepaid insurance 12,000,000 - 2,000,000
1-1800 Prepaid rent 24,000,000 - 5,000,000
1-1900 Prepaid tax 89,000,000 -
1-2100 Stock investment 67,200,000 -
1-3100 Equipment at Cost 60,000,000 -
1-3110 Equipment Accum Dep - 4,800,000 1,200,000
2-1100 Master card - -
2-1200 Account Payable - 717,420,000
2-1300 Income Tax Payable - - 9,755,000
2-1400 VAT Payable - - 19,570,000
2-1500 VAT Out - 139,350,000 139,350,000
2-1600 VAT In 119,780,000 - 119,780,000
2-2100 Bank Permata Loan - 285,000,000
3-1100 Tn. Suryono Capital - 400,430,000
3-1200 Tn. Suryono drawing 23,100,000 -
4-1100 Sales - 1,553,500,000
4-1200 Sales Return 66,000,000 -
4-1300 Sales discount 32,422,000 -
5-1100 Cost of Goods sold computer 1,147,800,000 -
5-1200 Freight paid 5,720,000 -
5-1300 Purchase discount - 34,680,000
6-1100 Advertising expense 1,850,000 -
6-1200 Tel & elec. expense 6,550,000 -
6-1300 Store supplies expense 11,150,000 - 8,500,000
6-1400 Bad debt expense 3,600,000 - 5,255,900
6-1450 Spoilage expenses 8,500,000 - 28,500,000
6-1500 Depreciation expense 4,800,000 - 1,200,000
6-1600 Insurance expense 6,000,000 - 2,000,000
6-1700 Rent expense 22,000,000 - 5,000,000
6-1800 Wages and salaries expense 49,500,000 -
6-9000 Other operating expense 8,300,000 -
8-1100 Interest revenue - 30,000,000 3,000,000
8-1200 Dividend income - 62,180,000
8-1300 Gain loss on sale of stock - 2,800,000
8-1400 Freight collected - 19,025,000
8-1500 Late fees collected - 5,020,000
9-1100 Interest expense 8,515,000 -

9-1200 Bank service charges 3,300,000 - 250,000
9-1300 Late fees paid 1,965,000 -
9-1400 Income Tax Expense - - 9,755,000
3,268,705,000 3,268,705,000 202,560,900 202,560,900
WIRASTRI
RACA LAJUR
ESEMBER 2015
(dalam rupiah)
Adjusted Trial Balance Income Statement Balance
Dr. Cr. Cr. Dr. Cr.
243,873,000 243,873,000 -
500,000 500,000 -
658,530,000 658,530,000 -
19,755,900 - 19,755,900
541,500,000 541,500,000 -
7,000,000 7,000,000 -
10,000,000 10,000,000 -
19,000,000 19,000,000 -
89,000,000 89,000,000 -
67,200,000 67,200,000 -
60,000,000 60,000,000 -
6,000,000 - 6,000,000
- -
717,420,000 - 717,420,000
9,755,000 - 9,755,000
19,570,000 - 19,570,000
- - -
- - -
285,000,000 - 285,000,000
400,430,000 - 400,430,000
23,100,000 23,100,000 -
1,553,500,000 - 1,553,500,000
66,000,000 66,000,000 -
32,422,000 32,422,000 -
1,147,800,000 1,147,800,000 -
5,720,000 5,720,000 -
34,680,000 - 34,680,000
1,850,000 1,850,000 -
6,550,000 6,550,000 -
19,650,000 19,650,000 -
8,855,900 8,855,900 -
37,000,000 37,000,000 -
6,000,000 6,000,000 -
8,000,000 8,000,000 -
27,000,000 27,000,000 -
49,500,000 49,500,000 -
8,300,000 8,300,000 -
33,000,000 - 33,000,000
62,180,000 - 62,180,000
2,800,000 - 2,800,000
19,025,000 - 19,025,000
5,020,000 - 5,020,000
8,515,000 8,515,000 -
3,550,000 3,550,000 -
1,965,000 1,965,000 -
9,755,000 9,755,000 -
3,168,135,900 3,168,135,900 1,448,432,900 1,710,205,000 1,719,703,000 1,457,930,900
261,772,100 261,772,100
1,710,205,000 1,710,205,000 1,719,703,000 1,719,703,000
UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Sales
Sales Return Rp 66,000,000
Sales Discount Rp 32,422,000
Net Sales
Cost of Goods sold computer Rp 1,147,800,000
Freight paid Rp 5,720,000
Purchase discount Rp (34,680,000)
Cost of Goods sold
Gross Profit
Operating Expenses :
Advertising expense Rp 1,850,000
Tel & elec. expense Rp 6,550,000
Store supplies expense Rp 19,650,000
Bad debt expense Rp 8,855,900
Spoilage expenses Rp 37,000,000
Depreciation expense Rp 6,000,000
Insurance expense Rp 8,000,000
Rent expense Rp 27,000,000
Wages and salaries expense Rp 49,500,000
Other operating expense Rp 8,300,000
Total Operating Expenses
Interest revenue Rp 33,000,000

Dividend income Rp 62,180,000
Gain loss on sale of stock Rp 2,800,000
Freight collected Rp 19,025,000
Late fees collected Rp 5,020,000
Total Other Income Rp 122,025,000
Interest expense Rp 8,515,000
Bank service charges Rp 3,550,000
Late fees paid Rp 1,965,000
Income Tax Expense Rp 9,755,000
Total Other Expenses Rp 23,785,000
Total Other Income/Expenses
Rp 1,553,500,000
Rp 98,422,000
Rp 1,455,078,000
Rp 1,118,840,000
Rp 336,238,000
Rp 172,705,900
Rp 163,532,100
Rp 98,240,000
Rp 261,772,100
UD WIRASTRI
LAPORAN PERUBAHAN EKUITAS
Untuk Periode yang Berakhir 31 Desember 2015
Description
Tn. Suryono Capital Rp 400,430,000.00
Net Income Rp 261,772,100.00
Rp 662,202,100.00
Tn. Suryono drawing Rp 23,100,000.00
Rp 639,102,100.00
UD WIRASTRI
NERACA
31 DESEMBER 2015
Assets
Curreat Assets
Cash in Bank Rp 243,873,000
Petty Cash Rp 500,000
Accounts Receivable Rp 658,530,000
Allowance for Doubtful Debt Rp (19,755,900)
Rp 638,774,100
Inventory Rp 541,500,000
Store Supplies Rp 7,000,000
Prepaid insurance Rp 10,000,000
Prepaid rent Rp 19,000,000
Prepaid tax Rp 89,000,000
TOTAL CURREAT ASSETS Rp 1,549,647,100
FIXED ASSETS
Stock investment Rp 67,200,000
Equipment at Cost Rp 60,000,000
Equipment Accum Dep Rp (6,000,000)
Rp 54,000,000
TOTAL FIXED ASSETS Rp 1,670,847,100
D WIRASTRI
NERACA
ESEMBER 2015
LIABILITIES DAN EKUITAS

CURRENT LIABILITIES
Master card Rp -
Account Payable Rp 717,420,000
Income Tax Payable Rp 9,755,000
VAT Payable Rp 19,570,000
VAT Out Rp -
VAT In Rp -
TOTAL CURRENT LIABILITIES Rp 746,745,000
LONG TERM LIABILITIES

Bank Permata Loan 285,000,000
EQUITY
Tn. Suryono Capital Rp 639,102,100
TOTAL LIABILITIES DAN EKUITAS Rp 1,670,847,100

UD WIRASTRI
LAPORAN ARUS KAS
Per 31 Desember 2015
Metode Tidak Lang
KETERANGAN Rp
ARUS KAS DARI AKTIVITAS OPERASI
Sales 226,645,000
Interest revenue 2,750,000
Accounts Receivable 266,178,000
Allowance for Doubtful Debt 6,000,000
Late fees collected 220,000
ARUS KAS UNTUK AKTIVA OPERASI
Account Payable (315,920,000)
VAT Payable (10,720,000)
Interest expense (3,015,000)
Late fees paid (165,000)
Master card (3,600,000)
ARUS KAS DARI AKTIVITAS OPERASI
ARUS KAS DARI AKTIVITAS IVESTASI

penjualan saham 42,000,000
ARUS KAS UNTUK AKTIVITAS INVESTASI
bank permata loan (15,000,000)
ARUS KAS DARI AKTIVITAS INVESTASI
ARUS KAS DARI AKTIVITAS PENDANAAN

devident income 2,500,000
ARUS KAS UNTUK AKTIVITAS PENDANAAN
ARUS KAS DARI AKTIVITAS PENDANAAN

KENAIKAN (PENURUNAN) KAS BERSIH
SALDO AWAL KAS, PER 30 NOVEMBER 2015
SALDO AKHIR PERIODE KAS, PER 31 DESEMBER 2015
Metode Tidak Langsung

SALDO
Rp
168,373,000
27,000,000
2,500,000
197,873,000
46,000,000
243,873,000
UD WIRASTRI
JURNAL PENUTUP
31 DESEMBER 2015
Date Description Ref Debit
DES Sales 4-1100 Rp 1,553,500,000

31 Sales discount 5-1300 Rp 34,680,000
Interest revenue 8-1100 Rp 33,000,000
Dividend income 8-1200 Rp 62,180,000
Gain loss on sale of stock 8-1300 Rp 2,800,000
Freight collected 8-1400 Rp 19,025,000
Late fees collected 8-1500 Rp 5,020,000
INCOME SUMARY 3-1300
31 INCOME SUMARY 3-1300 Rp 1,448,432,900

Sales Return 4-1200
Sales discount 4-1300
Cost of Goods sold computer 5-1100
Freight paid 5-1200
Purchase discount 5-1300
Advertising expense 6-1100
Tel & elec. expense 6-1200
Store supplies expense 6-1300
Bad debt expense 6-1400
Spoilage expenses 6-1450
Depreciation expense 6-1500
Insurance expense 6-1600
Rent expense 6-1700
Wages and salaries expense 6-1800
Other operating expense 6-9000
Interest expense 9-1100
Bank service charges 9-1200
Late fees paid 9-1300
31 INCOME SUMARY 3-1300 Rp 261,772,100

Tn. Suryono Capital 3-1100
31 Tn. Suryono Capital 3-1300 Rp 23,100,000

Tn. Suryono drawing 3-1200
Rp 3,443,510,000
Credit
Rp 1,710,205,000
Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp -
Rp 1,850,000
Rp 6,550,000
Rp 19,650,000
Rp 8,855,900
Rp 37,000,000
Rp 6,000,000
Rp 8,000,000
Rp 27,000,000
Rp 49,500,000
Rp 8,300,000
Rp 8,515,000
Rp 3,550,000
Rp 1,965,000
Rp 9,755,000
Rp 261,772,100
Rp 23,100,000
Rp 3,443,510,000
UD. WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2015
(Dalam Rupiah)
KODE NAMA AKUN DEBET

1-1100 Cash in Bank 243,873,000
1-1200 Petty Cash 500,000
1-1300 Accounts Receivable 658,530,000
1-1400 Allowance for Doubtful Debt -
1-1500 Inventory 541,500,000
1-1600 Store Supplies 7,000,000
1-1700 Prepaid insurance 10,000,000
1-1800 Prepaid rent 19,000,000
1-1900 Prepaid tax 89,000,000
1-2100 Stock investment 67,200,000
1-3100 Equipment at Cost 60,000,000
1-3110 Equipment Accum Dep -
2-1100 Master card -
2-1200 Account Payable -
2-1300 Income Tax Payable -
2-1400 VAT Payable -
2-1500 VAT Out -
2-1600 VAT In -
2-2100 Bank Permata Loan -
3-1100 Tn. Suryono Capital -
3-1200 Tn. Suryono drawing -
1,696,603,000
PAN
KREDIT
-
-
-
19,755,900
-
-
-
-
-
-
-
6,000,000
-
717,420,000
9,755,000
19,570,000
-
-
285,000,000
639,102,100
-
1,696,603,000

2016-2017 - LEMBAR JAWABAN UKK AKUNTANSI - Laporan - NADINE ANGELLINA

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2016-2017 - LEMBAR JAWABAN UKK AKUNTANSI - Laporan - NADINE ANGELLINA

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BIODATA PERSERTA

UJI KOMPETENSI KEAHLIAN ( UKK )

NAMA LENGKAP : NADINE ANGELLINA AGUSTIN

KELAS / NO. ABSEN : XI AK 2 20

TEMPAT TANGGAL LAHIR : JEMBER 20 8

ASAL SEKOLAH : SMK NEGERI 1 KRAKSAAN

KODE NAMA AKUN DEBET KREDIT

Cash In Bank 1-1100

Petty Cash 1-1200

Accounts Receivable 1-1300

Allowance for Doubtful Debt 1-1400

Store Supplies 1-1600

Prepaid Insurance 1-1700

Prepaid Rent 1-1800

Prepaid Tax 1-1900

Stock Investment 1-2100

Equipment at Cost 1-3100

Equipment Accumulated Depr. 1-3110

Master Card 2-1100

Account Payable 2-1200

Income Tax Payable 2-1300

VAT Payable 2-1400

VAT Out 2-1500

Bank Permata Loan 2-2100

Tn. Suryono Capital 3-1100

Tn. Suryono Drawing 3-1200

Income Summary 3-1300

Sales Return 4-1200

Sales Discount 4-1300

Cost of Goods Sold 5-1100

Freight Paid 5-1200

Purchase Discount 5-1300

Advertising Expenses 6-1100

Telephone and Electricity Expenses 6-1200

Store Supplies Expense 6-1300

Bad Debt Expense 6-1400

Spoilage Expense 6-1450

Depreciation Expense 6-1500

Insurance Expenses 6-1600

Date Description Ref Debit Credit

Rent Expense 6-1700

Wages & Salaries Expenses 6-1800

Other Operating Expense 6-9000

Interest Revenue 8-1100

Dividen Income 8-1200

Gain Loss on Sale of Stock 8-1300

Freight collected 8-1400

Late fees collected 8-1500

Interest Expenses 9-1100

Bank Service Charge 9-1200

2015 31 Adjusment ADJ 250,000

Late Fees Paid 9-1300

Income Tax Expense 9-1400

9-1400 Income Tax Expense

31 BM12-3 Cash in Bank 1-1100

31 BM12-4 Store supplies expense 6-1300

31 BM12-5 Depreciation expense 6-1500

31 BM12-6 VAT Out 2-1500

ACC. NUMBER ACC. NUMBER

ACC. NUMBER ACC. NUMBER

Unadjusted Trial Balance Adjustments

9-1100 Interest expense 8,515,000 -

Interest revenue Rp 33,000,000