BIODATA PERSERTA

UJI KOMPETENSI KEJURUAN (UKK)

BIDANG KEAHLIAN AKUNTANSI
SEKOLAH MENENGAH KEJURUAN (SMK)
TAHUN AJARAN 2019 / 2020

NAMA LENGKAP :

KELAS / NO. ABSEN : /

NO. UJIAN :

TEMPAT TANGGAL LAHIR : /

ASAL SEKOLAH :
 PT AIRKON TEKNIK
CHART OF ACCOUNT
NOMOR NAMA AKUN
Current Assets :
1-1110 Petty Cash
1-1120 BCA Bank
1-1130 Marketable Securities
1-1140 Account Receivable
1-1150 Allowance for Doubtful Debt
1-1160 Employee Receivable
1-1170 Merchandise Inventory
1-1180 Supplies
1-1190 VAT In
1-1200 Prepaid Income Tax
1-1210 Prepaid Rent
1-1220 Prepaid Advertising
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 Electricity, Telephone & Water Payable
2-1130 VAT Out
2-1140 VAT Payable
2-1150 Income Tax Payable Article 21
2-1160 Income Tax Payable Article 22
2-1170 Income Tax Payable Article 23
2-1180 Income Tax Payable Article 25/29
` 2-1190 Dividend Payable
Long Term Liabilities :
2-2100 Bank Loan
2-2200 Other Long Term Liability
Equity :
3-1000 Common Stock
3-2000 Retained Earning
3-3000 Dividend
3-4000 Income Summary
 Revenues :
4-1000 Sales
4-2000 Sales Discount
4-3000 Sales Returns
4-4000 Freight Collected
Cost Of Goods Sold :
5-1000 Cost of Good Sold
5-1100 Freigh Paid
5-1200 Purchase Discount
Operating Expenses :
6-1110 Wages & Salaries Expense
6-1120 Advertising Expense
6-1130 Supplies Expense
6-1140 Bad Debt Expense
6-1150 Electricity, Telephone & Water Expense
6-1160 Repairs & Maintenance Expense
6-1170 Rent Expense
6-1180 Depreciation Expense - Building
6-1190 Depreciation Expense - Vehicles
6-1200 Depreciation Expense - Equipment
6-1210 Employee Prosperity Expense
Other Revenues and Gains :
8-1000 Interest Revenue
8-2000 Dividend Revenue
8-3000 Late Fees Collected
8-4000 Gain on Sales of Marketable Securities
8-5000 Sales Commision Revenue
Other Expenses and Losses :
9-1000 Bank Charge
9-2000 Interest Expense
9-3000 Income Tax Expense
9-4000 Loss on Sales of Marketable Securities
9-5000 Loss on Disposal of Fixed Assets
9-6000 Late Fees Paid
T AIRKON TEKNIK
ART OF ACCOUNT
FUNGSI UNTUK MENCATAT MUTASI NILAI:

Kas Kecil
Kas di Bank BCA
Surat-Surat Berharga
Piutang Dagang
Cadangan Kerugian Piutang
Piutang Karyawan
Persediaan Barang Dagangan
Perlengkapan
PPN Masukan
Pajak Dibayar Di Muka
Sewa Dibayar Di Muka
Iklan Dibayar Dimuka

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

Utang Dagang
Utang Listrik, Telepon dan Air
PPN Keluaran
Utang PPN
Utang PPh Pasal 21/26
Utang PPh Pasal 22
Utang PPh Pasal 23
Utang PPh Pasal 25/29
Utang Dividen

Utang Bank
Utang Jangka Panjang Lainnya

Saham Biasa
Laba Ditahan
Dividen
Ikhtisar Laba Rugi
Penjualan Barang Dagang
Potongan Penjualan Barang Dagang
Retur Penjualan
Beban Angkut Penjualan

Harga Pokok Barang Dagangan

Beban Angkut Pembelian
Potongan Pembelian Barang Dagang

Beban Gaji dan Upah Bagian Penjualan

Beban Iklan dan Promosi
Beban Perlengkapan kantor
Beban Kerugian Piutang
Beban Listrik, Telepon dan Air
Beban Perbaikan dan Perawatan
Beban Sewa
Beban Penyusutan Gedung
Beban Penyusutan Kendaraan
Beban Penyusutan Peralatan
Beban Kesejahteraan Karyawan

Pendapatan Bunga
Pendapatan Dividen
Pendapatan Denda Lambat Bayar Piutang
Laba Penjualan Surat Berharga
Pendapatan Komisi Penjualan

Beban Administrasi Bank

Beban Bunga Bank
Beban Pajak Penghasilan
Rugi Penjualan Surat Berharga
Rugi Pelepasan Aktiva Tetap
Beban Denda Lambat Bayar Utang
 PT AIRKON TEKNIK
TRIAL BALANCE
November 30, 2019
(in rupiahs)

Acc. Num. Acc. Name Debet Credit

1-1110 Petty Cash Rp 10,000,000 Rp -
1-1120 BCA Bank Rp 910,807,600 Rp -
1-1130 Marketable Securities Rp 550,000,000 Rp -
1-1140 Account Receivable Rp 588,775,000 Rp -
1-1150 Allowance for Doubtful Debt Rp - Rp 28,750,000
1-1160 Employee Receivable Rp 6,000,000 Rp -
1-1170 Merchandise Inventory Rp 1,225,000,000 Rp -
1-1180 Supplies Rp 40,000,000 Rp -
1-1190 VAT In Rp 1,025,000,000 Rp -
1-1200 Prepaid Income Tax Rp 87,500,000 Rp -
1-1210 Prepaid Rent Rp 250,000,000 Rp -
1-1220 Prepaid Advertising Rp 150,000,000 Rp -
1-2100 Land Rp 600,000,000 Rp -
1-2200 Building Rp 525,000,000 Rp -
1-2210 Acc. Depreciation of Building Rp - Rp 199,062,500
1-2300 Vehicle Rp 645,000,000 Rp -
1-2310 Acc. Depreciation of Vehicle Rp - Rp 319,531,250
1-2400 Equipment Rp 237,000,000 Rp -
1-2410 Acc. Depreciation of Equipment Rp - Rp 199,625,000
2-1110 Account Payable Rp - Rp 337,370,000
2-1120 Electricity, Telephone & Water Payable Rp - Rp -
2-1130 VAT Out Rp - Rp 1,050,785,660
2-1140 VAT Payable Rp - Rp 5,200,000
2-1150 Income Tax Payable Article 21 Rp - Rp 7,783,300
2-1160 Income Tax Payable Article 22 Rp - Rp -
2-1170 Income Tax Payable Article 23 Rp - Rp -
2-1180 Income Tax Payable Article 25/29 Rp - Rp 23,550,000
2-1190 Dividend Payable Rp - Rp -
2-2100 Bank Loan Rp - Rp 175,000,000
2-2200 Other Long Term Liability Rp - Rp -
3-1000 Common Stock Rp - Rp 3,000,000,000
3-2000 Retained Earning Rp - Rp 383,500,000
3-3000 Dividend Rp - Rp -
3-4000 Income Summary Rp - Rp -
4-1000 Sales Rp - Rp 19,007,842,600
4-2000 Sales Discount Rp 133,460,000 Rp -
4-3000 Sales Returns Rp 200,000,000 Rp -
4-4000 Freight Collected Rp - Rp 297,500,000
5-1000 Cost of Good Sold Rp 16,800,028,460 Rp -
5-1100 Freigh Paid Rp 33,493,000 Rp -
5-1200 Purchase Discount Rp - Rp 36,000,000
6-1110 Wages & Salaries Expense Rp 350,000,000 Rp -
6-1120 Advertising Expense Rp - Rp -
6-1130 Supplies Expense Rp - Rp -
6-1140 Bad Debt Expense Rp 12,297,000 Rp -
6-1150 Electricity, Telephone & Water Expense Rp 95,008,000 Rp -
6-1160 Repairs & Maintenance Expense Rp 125,000,000 Rp -
6-1170 Rent Expense Rp 44,000,000 Rp -
6-1180 Depreciation Expense - Building Rp 24,062,500 Rp -
 6-1190 Depreciation Expense - Vehicles Rp 73,906,250 Rp -
6-1200 Depreciation Expense - Equipment Rp 54,312,500 Rp -
6-1210 Employee Prosperity Expense Rp 12,000,000 Rp -
8-1000 Interest Revenue Rp - Rp 18,800,000
8-2000 Dividend Revenue Rp - Rp -
8-3000 Late Fees Collected Rp - Rp 35,000,000
8-4000 Gain on Sales of Marketable Securities Rp - Rp -
8-5000 Sales Commision Revenue Rp - Rp -
9-1000 Bank Charge Rp 25,000,000 Rp -
9-2000 Interest Expense Rp 114,150,000 Rp -
9-3000 Income Tax Expense Rp 178,500,000 Rp -
9-4000 Loss on Sales of Marketable Securities Rp - Rp -
9-5000 Loss on Disposal of Fixed Assets Rp - Rp -
9-6000 Late Fees Paid Rp - Rp -
TOTAL Rp 25,125,300,310 Rp 25,125,300,310

PERINTAH :
ISIKAN SALDO AWAL MASING - MASING AKUN SESUAI KETERANGAN SOAL!
 PT AIRKON TEKNIK
RECAPITULATION OF SALES JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1140 Rp 362,000,000 1-1170 Rp 277,000,000
5-1000 Rp 277,000,000 2-1130 Rp 32,750,000
4-1000 Rp 327,500,000
4-4000 Rp 1,750,000

TOTAL Rp 639,000,000 TOTAL Rp 639,000,000

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 !
 PT AIRKON TEKNIK
RECAPITULATION OF CASH RECEIPT JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1120 Rp 561,377,000 1-1140 Rp 184,800,000
1-1200 Rp 8,175,000 1-1170 Rp 290,000,000
2-1130 Rp 26,500,000 2-1130 Rp 34,900,000
4-2000 Rp 1,798,000 4-1000 Rp 349,000,000
5-1000 Rp 290,000,000 4-4000 Rp 1,150,000
8-4000 Rp 18,000,000
8-5000 Rp 10,000,000

TOTAL Rp 887,850,000 TOTAL Rp 887,850,000

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 !
 PT AIRKON TEKNIK
RECAPITULATION OF PURCHASE JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1170 Rp 224,680,000 2-1110 Rp 248,148,000
1-1190 Rp 22,468,000
5-1100 Rp 1,000,000

TOTAL Rp 248,148,000 TOTAL Rp 248,148,000

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 !
 PT AIRKON TEKNIK
RECAPITULATION OF CASH PAYMENT JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1180 Rp 800,000
1-2300 Rp 255,000,000
1-2310 Rp 115,000,000
2-1110 Rp 123,420,000
2-1140 Rp 5,200,000
2-1150 Rp 7,783,300
2-1180 Rp 23,550,000
2-2100 Rp 15,000,000
6-1110 Rp 57,600,000
6-1150 Rp 1,605,000
6-1160 Rp 10,400,000
6-1170 Rp 20,000,000
6-1190 Rp 3,593,750
9-2000 Rp 1,500,000
9-6000 Rp 450,000

Rp 640,902,050 TOTAL Rp -
TOTAL

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 !
 PT AIRKON TEKNIK
RECAPITULATION OF GENERAL JOURNAL
Month : December 2019
(in rupiahs)

RECAPITULATION
ACC. NO DEBIT ACC. NO CREDIT

TOTAL Rp - TOTAL Rp -

PERINTAH : Rp -
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 !
 PT AIRKON TEKNIK
GENERAL LEDGER
Month : December 2019
(in rupiahs)

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 10,000,000 Rp -
31 Sales Journal Rp - Rp - Rp 10,000,000 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 10,000,000 Rp -
31 Purchase Journal Rp - Rp - Rp 10,000,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 10,000,000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 10,000,000 Rp -
1-1110 Rp 10,000,000 Rp -

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 PT AIRKON TEKNIK
UNADJUSTED TRIAL BALANCE
At as December, 31 2019

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Petty Cash 10,000,000 -
1-1120 BCA Bank 1,472,184,600 -
1-1130 Marketable Securities 550,000,000 -
1-1140 Account Receivable 765,975,000 -
1-1150 Allowance for Doubtful Debt - 28,750,000
1-1160 Employee Receivable 6,000,000 -
1-1170 Merchandise Inventory 882,680,000 -
1-1180 Supplies 40,800,000 -
1-1190 VAT In 1,047,468,000 -
1-1200 Prepaid Income Tax 95,675,000 -
1-1210 Prepaid Rent 250,000,000 -
1-1220 Prepaid Advertising 150,000,000 -
1-2100 Land 600,000,000 -
1-2200 Building 525,000,000 -
1-2210 Acc. Depreciation of Building - 199,062,500
1-2300 Vehicle 900,000,000 -
1-2310 Acc. Depreciation of Vehicle - 204,531,250
1-2400 Equipment 237,000,000 -
1-2410 Acc. Depreciation of Equipment - 199,625,000
2-1110 Account Payable - 462,098,000
2-1120 Electricity, Telephone & Water Payable - -
2-1130 VAT Out - 1,091,935,660
2-1140 VAT Payable - -
2-1150 Income Tax Payable Article 21 - -
2-1160 Income Tax Payable Article 22 - -
2-1170 Income Tax Payable Article 23 - -
2-1180 Income Tax Payable Article 25/29 - -
2-1190 Dividend Payable - -
2-2100 Bank Loan - 160,000,000
2-2200 Other Long Term Liability - -
3-1000 Common Stock - 3,000,000,000
3-2000 Retained Earning - 383,500,000
3-3000 Dividend - -
3-4000 Income Summary - -
4-1000 Sales - 19,684,342,600
4-2000 Sales Discount 135,258,000 -
4-3000 Sales Returns 200,000,000 -
4-4000 Freight Collected - 300,400,000
5-1000 Cost of Good Sold 17,367,028,460 -
5-1100 Freigh Paid 34,493,000 -
5-1200 Purchase Discount - 36,000,000
6-1110 Wages & Salaries Expense 407,600,000 -
6-1120 Advertising Expense - -
6-1130 Supplies Expense - -
6-1140 Bad Debt Expense 12,297,000 -
6-1150 Electricity, Telephone & Water Expense 96,613,000 -
6-1160 Repairs & Maintenance Expense 135,400,000 -
6-1170 Rent Expense 64,000,000 -
6-1180 Depreciation Expense - Building 24,062,500 -
6-1190 Depreciation Expense - Vehicles 77,500,000 -
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 6-1200 Depreciation Expense - Equipment 54,312,500 -
6-1210 Employee Prosperity Expense 12,000,000 -
8-1000 Interest Revenue - 18,800,000
8-2000 Dividend Revenue - -
8-3000 Late Fees Collected - 35,000,000
8-4000 Gain on Sales of Marketable Securities - 18,000,000
8-5000 Sales Commision Revenue - 10,000,000
9-1000 Bank Charge 25,000,000 -
9-2000 Interest Expense 115,650,000 -
9-3000 Income Tax Expense 178,500,000 -
9-4000 Loss on Sales of Marketable Securities - -
9-5000 Loss on Disposal of Fixed Assets - -
9-6000 Late Fees Paid 450,000 -

TOTAL 26,472,947,060 25,832,045,010

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 PT AIRKON TEKNIK
GENERAL JOURNAL (ADJUSTMENT)
At as December, 31 2019
(in rupiahs)

EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER
REF
Dec 31 BM12-03 BCA Bank 1-1120 9,750,000
2019 Bank Charge 9-1000 1,200,000
Interest Revenue 8-1000 10,950,000

31 BM12-04 Depreciation Expense - Building 6-1180 2,187,500

Acc. Depreciation of Building 1-2210 2,187,500
Depreciation Expense - Vehicles 6-1190 3,125,000
Acc. Depreciation of Vehicle 1-2310 3,125,000
Depreciation Expense - Equipment 6-1200 4,937,500
Acc. Depreciation of Equipment 1-2410 4,937,500

31 BM12-05 Supplies Expense 6-1130 5,800,000

Supplies 1-1180 5,800,000
Rent Expense 6-1170 25,000,000
Prepaid Rent 1-1210 25,000,000
Advertising Expense 6-1120 30,000,000
Prepaid Advertising 1-1220 30,000,000

31 BM12-06 Bad Debt Expense 6-1140 9,273,750

Allowance for Doubtful Debt 1-1150 9,273,750

31 BM12-07 Electricity, Telephone & Water Expense 6-1150 2,750,000

Electricity, Telephone & Water Payable 2-1120 2,750,000

31 BM12-08 VAT Out 2-1130 1,091,935,660

VAT In 1-1190 1,025,000,000
VAT Payable 2-1140 66,935,660

31 BM12-09 Income Tax Expense 9-3000 237,281,160

Prepaid Income Tax 1-1200 95,675,000
Income Tax Payable Article 25/29 2-1180 141,606,160

TOTAL 1,423,240,570 1,423,240,570

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 !

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 PT AIRKON TEKNIK
WORK SHEET
For Month Ended December 31, 2019
(in rupiahs)
Page : 1

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 Petty Cash 10,000,000 - - - 10,000,000 - - - 10,000,000 -

1-1120 BCA Bank 1,472,184,600 - 9,750,000 - 1,481,934,600 - - - 1,481,934,600 -

1-1130 Marketable Securities 550,000,000 - - - 550,000,000 - - - 550,000,000 -

1-1140 Account Receivable 765,975,000 - - - 765,975,000 - - - 765,975,000 -

1-1150 Allowance for Doubtful Debt - 28,750,000 - 9,273,750 - 38,023,750 - - - 38,023,750

1-1160 Employee Receivable 6,000,000 - - - 6,000,000 - - - 6,000,000 -

1-1170 Merchandise Inventory 882,680,000 - - - 882,680,000 - - - 882,680,000 -

1-1180 Supplies 40,800,000 - - 5,800,000 35,000,000 - - - 35,000,000 -

1-1190 VAT In 1,047,468,000 - - 1,025,000,000 22,468,000 - - - 22,468,000 -

1-1200 Prepaid Income Tax 95,675,000 - - 95,675,000 - - - - - -

1-1210 Prepaid Rent 250,000,000 - - 25,000,000 225,000,000 - - - 225,000,000 -

1-1220 Prepaid Advertising 150,000,000 - - 30,000,000 120,000,000 - - - 120,000,000 -

1-2100 Land 600,000,000 - - - 600,000,000 - - - 600,000,000 -

1-2200 Building 525,000,000 - - - 525,000,000 - - - 525,000,000 -

1-2210 Acc. Depreciation of Building - 199,062,500 - 2,187,500 - 201,250,000 - - - 201,250,000

1-2300 Vehicle 900,000,000 - - - 900,000,000 - - - 900,000,000 -

1-2310 Acc. Depreciation of Vehicle - 204,531,250 - 3,125,000 - 207,656,250 - - - 207,656,250

1-2400 Equipment 237,000,000 - - - 237,000,000 - - - 237,000,000 -

1-2410 Acc. Depreciation of Equipment - 199,625,000 - 4,937,500 - 204,562,500 - - - 204,562,500

2-1110 Account Payable - 462,098,000 - - - 462,098,000 - - - 462,098,000

2-1120 Electricity, Telephone & Water Payable - - - 2,750,000 - 2,750,000 - - - 2,750,000

2-1130 VAT Out - 1,091,935,660 1,091,935,660 - - - - - - -

2-1140 VAT Payable - - - 66,935,660 - 66,935,660 - - - 66,935,660

2-1150 Income Tax Payable Article 21 - - - - - - - - - -

2-1160 Income Tax Payable Article 22 - - - - - - - - - -

2-1170 Income Tax Payable Article 23 - - - - - - - - - -

2-1180 Income Tax Payable Article 25/29 - - - 141,606,160 - 141,606,160 - - - 141,606,160

2-1190 Dividend Payable - - - - - - - - - -

2-2100 Bank Loan - 160,000,000 - - - 160,000,000 - - - 160,000,000

 PT AIRKON TEKNIK
WORK SHEET
For Month Ended December 31, 2019
(in rupiahs)
2-2200 Other Long Term Liability - - - - - - - - - -

3-1000 Common Stock - 3,000,000,000 - - - 3,000,000,000 - - - 3,000,000,000

3-2000 Retained Earning - 383,500,000 - - - 383,500,000 - - - 383,500,000

3-3000 Dividend - - - - - - - - - -

3-4000 Income Summary - - - - - - - - - -

4-1000 Sales - 19,684,342,600 - - - 19,684,342,600 - 19,684,342,600 - -

4-2000 Sales Discount 135,258,000 - - - 135,258,000 - 135,258,000 - - -

4-3000 Sales Returns 200,000,000 - - - 200,000,000 - 200,000,000 - - -

4-4000 Freight Collected - 300,400,000 - - - 300,400,000 - 300,400,000 - -

5-1000 Cost of Good Sold 17,367,028,460 - - - 17,367,028,460 - 17,367,028,460 - - -

5-1100 Freigh Paid 34,493,000 - - - 34,493,000 - 34,493,000 - - -

5-1200 Purchase Discount - 36,000,000 - - - 36,000,000 - 36,000,000 - -

6-1110 Wages & Salaries Expense 407,600,000 - - - 407,600,000 - 407,600,000 - - -

6-1120 Advertising Expense - - 30,000,000 - 30,000,000 - 30,000,000 - - -

6-1130 Supplies Expense - - 5,800,000 - 5,800,000 - 5,800,000 - - -

6-1140 Bad Debt Expense 12,297,000 - 9,273,750 - 21,570,750 - 21,570,750 - - -

6-1150 Electricity, Telephone & Water Expense 96,613,000 - 2,750,000 - 99,363,000 - 99,363,000 - - -

6-1160 Repairs & Maintenance Expense 135,400,000 - - - 135,400,000 - 135,400,000 - - -

6-1170 Rent Expense 64,000,000 - 25,000,000 - 89,000,000 - 89,000,000 - - -

6-1180 Depreciation Expense - Building 24,062,500 - 2,187,500 - 26,250,000 - 26,250,000 - - -

6-1190 Depreciation Expense - Vehicles 77,500,000 - 3,125,000 - 80,625,000 - 80,625,000 - - -

6-1200 Depreciation Expense - Equipment 54,312,500 - 4,937,500 - 59,250,000 - 59,250,000 - - -

6-1210 Employee Prosperity Expense 12,000,000 - - - 12,000,000 - 12,000,000 - - -

8-1000 Interest Revenue - 18,800,000 - 10,950,000 - 29,750,000 - 29,750,000 - -

8-2000 Dividend Revenue - - - - - - - - - -

8-3000 Late Fees Collected - 35,000,000 - - - 35,000,000 - 35,000,000 - -

8-4000 Gain on Sales of Marketable Securities - 18,000,000 - - - 18,000,000 - 18,000,000 - -

8-5000 Sales Commision Revenue - 10,000,000 - - - 10,000,000 - 10,000,000 - -

9-1000 Bank Charge 25,000,000 - 1,200,000 - 26,200,000 - 26,200,000 - - -

9-2000 Interest Expense 115,650,000 - - - 115,650,000 - 115,650,000 - - -

9-3000 Income Tax Expense 178,500,000 - 237,281,160 - 415,781,160 - 415,781,160 - - -

9-4000 Loss on Sales of Marketable Securities - - - - - - - - - -

 PT AIRKON TEKNIK
WORK SHEET
For Month Ended December 31, 2019
(in rupiahs)
9-5000 Loss on Disposal of Fixed Assets - - - - - - - - - -

9-6000 Late Fees Paid 450,000 - - - 450,000 - 450,000 - - -

- -

TOTAL 26,472,947,060 25,832,045,010 1,423,240,570 1,423,240,570 25,622,776,970 24,981,874,920 19,261,719,370 20,113,492,600 6,361,057,600 4,868,382,320

851,773,230 1,492,675,280

20,113,492,600 20,113,492,600 6,361,057,600 6,361,057,600

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"
 PT AIRKON TEKNIK
INCOME STATEMENT
For Year Ended December 31, 2019

DESCRIPTION AMOUNT

Sales :

Sales Rp 19,684,342,600

Sales Discount Rp (135,258,000)

Sales Returns Rp (200,000,000)

Freight Collected Rp 300,400,000

Net Sales Rp 19,649,484,600

Cost of Sales :

Cost of Good Sold Rp 16,800,028,460

Freigh Paid Rp 33,493,000

Purchase Discount Rp (36,000,000)

Cost of Sales Rp 16,797,521,460

Gross Profit (Losses) Rp 2,851,963,140

Expenses :

Wages & Salaries Expense Rp -

Advertising Expense Rp -

Supplies Expense Rp -

Bad Debt Expense Rp -

Electricity, Telephone & Water Expense Rp -

Repairs & Maintenance Expense Rp -

Rent Expense Rp -

Depreciation Expense - Building Rp -

Depreciation Expense - Vehicles Rp -

Depreciation Expense - Equipment Rp -

Employee Prosperity Expense Rp -

Total Expenses Rp - Rp -

Income from Operation Rp - Rp 2,851,963,140

Others Revenues : Rp -

Interest Revenue Rp -
Dividend Revenue Rp -

Late Fees Collected Rp -

Gain on Sales of Marketable Securities Rp -

Sales Commision Revenue Rp -

Total Others Revenues Rp - Rp -

Others Expenses : Rp -

Bank Charge Rp -

Interest Expense Rp -

Income Tax Expense Rp -

Loss on Sales of Marketable Securities Rp -

Loss on Disposal of Fixed Assets Rp 4,868,382,320

Late Fees Paid Rp 1,492,675,280

Total Others Expenses Rp 6,361,057,600

Total Others Revenues & Gain (Expenses & Losses) Rp (6,361,057,600)

 Net Profit Rp (3,509,094,460)

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 (-)
 PT AIRKON TEKNIK
FISCAL RECONSILIATION
For Year Ended December 31, 2019

FISCAL RECONSILIATION
DESCRIPTION ACCOUNTING FISCAL
POSITIVE NEGATIVE

Sales :

Sales Rp 19,684,342,600 Rp 19,684,342,600

Sales Discount Rp (135,258,000) Rp (135,258,000)

Sales Returns Rp (200,000,000) Rp (200,000,000)

Freight Collected Rp 300,400,000 Rp 300,400,000

Net Sales Rp 19,649,484,600 Rp 19,649,484,600

Cost of Sales :

Cost of Good Sold Rp 16,800,028,460 Rp 16,800,028,460

Freigh Paid Rp 33,493,000 Rp 33,493,000

Purchase Discount Rp (36,000,000) Rp (36,000,000)

Cost of Sales Rp 16,797,521,460 Rp 16,797,521,460

Gross Profit (Losses) Rp 2,851,963,140 Rp 2,851,963,140

Expenses :
Wages & Salaries Expense Rp - Rp 7,600,000 Rp (7,600,000)
Advertising Expense Rp - Rp -
Supplies Expense Rp - Rp 1,800,000 Rp (1,800,000)
Bad Debt Expense Rp - Rp -
Electricity, Telephone & Water Expense Rp - Rp 2,500,000 Rp (2,500,000)
Repairs & Maintenance Expense Rp - Rp -
Rent Expense Rp - Rp -
Depreciation Expense - Building Rp - Rp -
Depreciation Expense - Vehicles Rp - Rp -
Depreciation Expense - Equipment Rp - Rp -
Employee Prosperity Expense Rp - Rp -
Total Expenses Rp - Rp (11,900,000)

Income from Operation Rp 2,851,963,140 Rp 2,863,863,140

Others Revenues :

Interest Revenue Rp - Rp -

Dividend Revenue Rp - Rp -

Late Fees Collected Rp - Rp -

Gain on Sales of Marketable Securities Rp - Rp -

Sales Commision Revenue Rp - Rp -

Total Others Revenues Rp - Rp -

Others Expenses :

Bank Charge Rp - Rp -

Interest Expense Rp - Rp -

Income Tax Expense Rp - Rp -

Loss on Sales of Marketable Securities Rp - Rp -

Loss on Disposal of Fixed Assets Rp 4,868,382,320 Rp 4,868,382,320

Late Fees Paid Rp 1,492,675,280 Rp 1,492,675,280

Total Others Expenses Rp 6,361,057,600 Rp 6,361,057,600

Total Others Revenues & Gain (Expenses &

Rp (6,361,057,600) Rp (6,361,057,600)
Losses)
Net Profit Rp (3,509,094,460) Rp 11,900,000 Rp - Rp (3,497,194,460)

PERINTAH :
1 MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI MENURUT AKUNTANSI DENGAN
MENYALIN DATA PADA SHEET LAPORAN LABA RUGI "8.IS"
2 ISIKAN SALDO AKUN YANG MENDAPATKAN KPOREKSI POSITIF MAUPUN NEGATIF BERDASARKAN
INFORMASI MEMORIAL YANG TERTERA PADA SOAL 9
3 BUATLAH PERHITUNGAN AKHIR ATAS KOREKSI DARI MASING - MASING AKUN PADA KOLOM LAPORAN
LABA RUGI (FISKAL) YANG TELAH DISEDIAKAN
 PT AIRKON TEKNIK
FISCAL - INCOME STATEMENT
For Year Ended December 31, 2019

DESCRIPTION AMOUNT

Sales :

Sales Rp 19,684,342,600

Sales Discount Rp (135,258,000)

Sales Returns Rp (200,000,000)

Freight Collected Rp 300,400,000

Net Sales Rp 19,649,484,600

Cost of Sales :

Cost of Good Sold Rp 16,800,028,460

Freigh Paid Rp 33,493,000

Purchase Discount Rp (36,000,000)

Cost of Sales Rp 16,797,521,460

Gross Profit (Losses) Rp 2,851,963,140

Expenses :

Wages & Salaries Expense Rp (7,600,000)

Advertising Expense Rp -

Supplies Expense Rp (1,800,000)

Bad Debt Expense Rp -

Electricity, Telephone & Water Expense Rp (2,500,000)

Repairs & Maintenance Expense Rp -

Rent Expense Rp -

Depreciation Expense - Building Rp -

Depreciation Expense - Vehicles Rp -

Depreciation Expense - Equipment Rp -

Employee Prosperity Expense Rp -

Total Expenses Rp (11,900,000)

Income from Operation Rp 2,863,863,140

Others Revenues :

Interest Revenue Rp -
Dividend Revenue Rp -

Late Fees Collected Rp -

Gain on Sales of Marketable Securities Rp -

Sales Commision Revenue Rp -

Total Others Revenues Rp -

Others Expenses :

Bank Charge Rp -

Interest Expense Rp -

Income Tax Expense Rp -

Loss on Sales of Marketable Securities Rp -

Loss on Disposal of Fixed Assets Rp 4,868,382,320

Late Fees Paid Rp 1,492,675,280

Total Others Expenses Rp 6,361,057,600

Total Others Revenues & Gain (Expenses & Losses) Rp (6,361,057,600)

 Net Profit Rp (3,497,194,460)

PERINTAH :
1 MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI DENGAN MENYALIN
DATA PADA SHEET KOREKSI FISKAL ( "9.KF")
2 ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
 PT AIRKON TEKNIK
STATEMENT OF RETAINED EARNING'S
For Month Ended December 31, 2019

Retained Earning's, Januari 01, 2019

Plus Net Profit

Less Cash Devidend Declared

Retained Earning's, December 31, 2019 Rp -

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

 PT AIRKON TEKNIK
FINANCIAL POSITION REPORT
December 31, 2019

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS LIABILITIES

Petty Cash Rp 10,000,000 CURRENT LIABILITIES

BCA Bank Rp 1,481,934,600 Account Payable

Marketable Securities Rp 550,000,000 Electricity, Telephone & Water Payable

Account Receivable Rp 765,975,000 VAT Out

Allowance for Doubtful Debt Rp 38,023,750 VAT Payable

Employee Receivable Rp 6,000,000 Income Tax Payable Article 21

Merchandise Inventory Rp 882,680,000 Income Tax Payable Article 22

Supplies Rp 35,000,000 Income Tax Payable Article 23

VAT In Rp 22,468,000 Income Tax Payable Article 25/29

Prepaid Income Tax Rp - Dividend Payable

Prepaid Rent Rp 225,000,000 TOTAL CURRENT LIABILITIES Rp -

Prepaid Advertising Rp 120,000,000 LONG TERM LIABILITIES

TOTAL CURRENT ASSETS Rp 4,137,081,350 Bank Loan

Other Long Term Liability

FIXED ASSETS TOTAL LONG TERM LIABILITIES Rp -

Land TOTAL LIABILITIES Rp -

Building

Acc. Depreciation of Building STOCKHOLDER'S EQUITY

Vehicle Common Stock

Acc. Depreciation of Vehicle Retained Earning

Equipment Dividend

Acc. Depreciation of Equipment Income Summary

TOTAL FIXED ASSETS Rp - TOTAL EQUITY Rp -

 TOTAL ASSETS Rp 4,137,081,350 TOTAL LIABILITIES AND EQUITY Rp -

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 (-)
 PT AIRKON TEKNIK
GENERAL JOURNAL (CLOSING)
For Month Ended December 31, 2019
(in Rupiahs)
Page : 1
EVIDENCE
DATE DESCRIPTION POST REF DEBIT CREDIT
NO.
Dec 31 Sales 4-1000
Freigh Paid 5-1100
Interest Revenue 8-1000
Dividend Revenue 8-2000
Late Fees Collected 8-3000
Gain on Sales of Marketable Securities 8-4000
Sales Commision Revenue 8-5000
Income Summary 3-4000
(Menutup Akun-Akun Pendapatan)

31 Income Summary 3-4000

Sales Discount 4-2000
Sales Returns 4-3000
Freight Collected 4-4000
Cost of Good Sold 5-1000
Purchase Discount 5-1200
Wages & Salaries Expense 6-1110
Advertising Expense 6-1120
Supplies Expense 6-1130
Bad Debt Expense 6-1140
Electricity, Telephone & Water Expense 6-1150
Repairs & Maintenance Expense 6-1160
Rent Expense 6-1170
Depreciation Expense - Building 6-1180
Depreciation Expense - Vehicles 6-1190
Depreciation Expense - Equipment 6-1200
Employee Prosperity Expense 6-1210
Bank Charge 9-1000
Interest Expense 9-2000
Income Tax Expense 9-3000
Loss on Sales of Marketable Securities 9-4000
Loss on Disposal of Fixed Assets 9-5000
31 Late Fees Paid 9-6000
(Menutup Akun-akun Beban)

31 Income Summary 3-4000

Retained Earning 3-2000
(Menutup Akun Ikhtisar Laba Rugi)

TOTAL - -

PERINTAH :
BUATLAH JURNAL PENUTUP YANG TERDIRI DARI PENUTUPAN PENDAPATAN, BEBAN, LABA, DAN DEVIDEN!
 PT AIRKON TEKNIK
POST CLOSING TRIAL BALANCE
December 31, 2019

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT
1-1110 Petty Cash Rp 10,000,000
1-1120 BCA Bank Rp 1,481,934,600
1-1130 Marketable Securities Rp 550,000,000
1-1140 Account Receivable Rp 765,975,000
1-1150 Allowance for Doubtful Debt Rp -
1-1160 Employee Receivable Rp 6,000,000
1-1170 Merchandise Inventory Rp 882,680,000
1-1180 Supplies Rp 35,000,000
1-1190 VAT In Rp 22,468,000
1-1200 Prepaid Income Tax Rp -
1-1210 Prepaid Rent Rp 225,000,000
1-1220 Prepaid Advertising Rp 120,000,000
1-2100 Land Rp 600,000,000
1-2200 Building Rp 525,000,000
1-2210 Acc. Depreciation of Building Rp -
1-2300 Vehicle Rp 900,000,000
1-2310 Acc. Depreciation of Vehicle Rp -
1-2400 Equipment Rp 237,000,000
1-2410 Acc. Depreciation of Equipment Rp -
2-1110 Account Payable Rp -
2-1120 Electricity, Telephone & Water Payable Rp -
2-1130 VAT Out Rp -
2-1140 VAT Payable Rp -
2-1150 Income Tax Payable Article 21 Rp -
2-1160 Income Tax Payable Article 22 Rp -
2-1170 Income Tax Payable Article 23 Rp -
2-1180 Income Tax Payable Article 25/29 Rp -
2-1190 Dividend Payable Rp -
2-2100 Bank Loan Rp -
2-2200 Other Long Term Liability Rp -
3-1000 Common Stock Rp -
3-2000 Retained Earning
3-3000 Dividend
3-4000 Income Summary
TOTAL Rp 6,361,057,600
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
 PT AIRKON TEKNIK
POST CLOSING TRIAL BALANCE
December 31, 2019

AMOUNT
CREDIT
Rp -
Rp -
Rp -
Rp -
Rp 38,023,750
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 201,250,000
Rp -
Rp 207,656,250
Rp -
Rp 204,562,500
Rp 462,098,000
Rp 2,750,000
Rp -
Rp 66,935,660
Rp -
Rp -
Rp -
Rp 141,606,160
Rp -
Rp 160,000,000
Rp -
Rp 3,000,000,000

Rp 4,484,882,320
OLOM DEBIT / KREDIT SESUAI DENGAN SALDO NORMAL
 PT AIRKON TEKNIK
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2019
(Direct Method)

CASH FLOWS FROM OPERATING ACTIVITIES:

Cash In
Receive Payment from Customer Rp 183,002,000
Sales on Cash Rp 354,575,000
Deviden Revenue Rp 15,300,000
Sales Commision Revenue Rp 8,500,000
Interest Revenue Rp 10,950,000
Total Rp 572,327,000
Cash Out
Repay Trade Payable to Supplier Rp 122,526,000
Payment of PPN Payable Rp 5,200,000
Payment of Tax Payable Article 21 & 25 Rp 31,333,300
Payment of Rent Expense Rp 19,600,000
Payment of Repair & Maintenance Expense Rp 9,800,000
Payment of Electricity, Water, & Telephone Expense Rp 1,605,000
Payment of Wages & Salaries Expense Rp 56,885,000
Recharge of Patty Cash Rp 1,200,000
Payment of Interest Expense Rp 1,500,000
Bank service charge Rp 1,200,000
Total Rp 250,849,300
Net Cash Provided by Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
Payment of Exchange Aset Rp 25,000,000
Total Rp 25,000,000
Net Cash Used In Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
Payment of Bank Loan Rp 15,000,000
Total Rp 15,000,000
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 321,477,700

Rp (25,000,000)

Rp (15,000,000)

Rp 281,477,700
Rp 920,807,600
Rp 1,202,285,300

ELUARAN KAS !
INISTRASI BANK,