Soal Siklus Ukk 2014

DOKUMEN NEGARA
Paket 1
LEMBAR KERJA
UJI KOMPETENSI KEAHLIAN AKUNTANSI
" PT BERKAH "
KOMPETENSI KEAHLIAN : AKUNTANSI
MATA UJI : MENGELOLA BUKU BESAR
NAMA PESERTA :
NOMOR PESERTA :
TANDA TANGAN :
WAKTU MULAI PUKUL :
SELESAI PUKUL :
TOTAL WAKTU : MENIT
TANGGAL :
Paket 1
DOKUMEN NEGARA
KUNCI
UJI KOMPETENSI KEJURUAN AKUNTANSI
" PT BERKAH "
KOMPETENSI KEAHLIAN : AKUNTANSI
MATA UJI : MENGELOLA BUKU JURNAL
NAMA PESERTA :
NOMOR PESERTA :
TANDA TANGAN :
WAKTU MULAI PUKUL :
SELESAI PUKUL :
TOTAL WAKTU : MENIT
TANGGAL :
PT BERKAH
TRIAL BALANCE
PER 31 DESEMBER 2013
Debit Credit
Acc. No. Account
Rp Rp
1-1110 Cash in Bank 145,257,500
1-1120 Petty Cash 3,000,000
1-1210 Account Receivable 111,575,000
1-1220 Allowance for Doubtful Debt 3,600,000
1-1310 Merchandise Inventory 56,500,000
1-1320 Supplies 7,300,000
1-1410 Prepaid Rent 1,500,000
1-1420 Prepaid Insurance 4,000,000
1-2100 Stock Investments 335,000,000
1-3100 Land 275,000,000
1-3210 Building at Cost 160,000,000
1-3220 Building Accum. Dep. 15,250,000
1-3301 Vehicle at Cost
1-3302 Vehicle Accum. Dep.
1-3401 Equipment at Cost 65,000,000
1-3402 Equipment Accum. Dep. 21,500,000
2-1110 Credit Card
2-1210 Accounts Payable 39,480,000
2-1211 Accrued Expense
2-1212 Income Tax Payable 187,500
2-1213 VAT Payable
2-1310 Value Added Tax - VAT Out 83,190,000
2-1320 Value Added Tax - VAT In 59,680,000
2-2100 Bank Mandiri Loans 85,000,000
3-1100 Common Stock 790,000,000
3-1200 Retained Earnings 53,000,000
3-1300 Income Summary
4-1100 Sales of Merchandise 649,400,000
4-2100 Freight Collected 8,000,000
4-2200 Late Fees Collected
4-2300 Sales Discount 8,665,000
5-1100 Cost of Goods Sold 384,740,000
5-2000 Freight Paid 1,320,000
5-3000 Purchase Discount 1,970,000
6-1100 Adertising Expense 14,800,000
6-1200 In Store promotion Expenses 8,000,000
6-1210 Utility Expense 7,200,000
6-1220 Telephone Expense 5,400,000
6-2300 Rent Expense 12,500,000
6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-4

PT BERKAH
TRIAL BALANCE
Debit Credit
Acc. No. Account
Rp Rp
6-2400 Supplies Expense 7,600,000
6-2500 Maintenance & Repair Expense 10,750,000
6-2600 Bad Debts Expense 2,000,000
6-2700 Depreciation Expense 13,750,000
6-2800 Insurance Expense 6,500,000
6-2900 Late Fees Expenses 220,000
6-3100 Wages & Salaries 30,250,000
8-1000 Interest Income 3,500,000
8-2000 Devidend Income 8,500,000
9-1000 Interest Expense 5,570,000
9-2000 Bank Service Charge 7,500,000
9-3000 Income Tax Expense
9-4000 Gain & Loss Sales Vehicle 12,000,000
1,762,577,500 1,762,577,500
6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-4

PT BERKAH
TRIAL BALANCE
PER 30 NOPEMBER 2013
Current Balance
Acc. No. Account
Debit Credit
1-1110 Cash in Bank 138,060,000
1-1120 Petty Cash 3,000,000
1-1210 Account Receivable 55,000,000
1-1220 Allowance for Doubtful Debt 3,600,000
1-1310 Merchandise Inventory 82,000,000
1-1320 Supplies 6,800,000
1-1410 Prepaid Rent 1,500,000
1-1420 Prepaid Insurance 4,000,000
1-2100 Stock Investments 335,000,000
1-3100 Land 275,000,000
1-3210 Building at Cost 160,000,000
1-3220 Building Accum. Dep. 15,250,000
1-3301 Vehicle at Cost 80,000,000
1-3302 Vehicle Accum. Dep. 5,000,000
1-3401 Equipment at Cost 65,000,000
1-3402 Equipment Accum. Dep. 21,500,000
2-1110 Credit Card 4,200,000
2-1210 Accounts Payable 77,000,000
2-1211 Accrued Expense 1,300,000
2-1212 Income Tax Payable
2-1213 VAT Payable
2-1310 Value Added Tax - VAT Out 73,700,000
2-1320 Value Added Tax - VAT In 56,100,000
2-2100 Bank Mandiri Loans 100,000,000
3-1100 Common Stock 790,000,000
3-1200 Retained Earnings 53,000,000
3-1300 Income Summary
4-1100 Sales of Merchandise 554,500,000
4-2100 Freight Collected 7,500,000
4-2200 Late Fees Collected
4-2300 Sales Discount 8,500,000
5-1100 Cost of Goods Sold 323,440,000
5-2000 Freight Paid 1,220,000
5-3000 Purchase Discount 1,090,000
6-1100 Adertising Expense 14,000,000
6-1200 In Store promotion Expenses 8,000,000
6-1210 Utility Expense 7,200,000
6-1220 Telephone Expense 5,400,000
6-2300 Rent Expense 12,500,000
6-2400 Supplies Expense 7,600,000
6-2500 Maintenance & Repair Expense 10,000,000
6-2600 Bad Debts Expense 2,000,000
6-2700 Depreciation Expense 13,750,000
6-2800 Insurance Expense 6,500,000
6-2900 Late Fees Expenses
6-3100 Wages & Salaries 26,500,000
8-1000 Interest Income 3,500,000
8-2000 Devidend Income 8,500,000
9-1000 Interest Expense 4,070,000
9-2000 Bank Service Charge 7,500,000
9-3000 Income Tax Expense
9-4000 Gain & Loss Sales Vehicle
1,719,640,000 1,719,640,000
Qty Item No. Description Price (Rp) Total Harga VAT
240 TG 3 KG 145,000 34,800,000 3,480,000
300 RG 3 KG 13,500 4,050,000 405,000
Total Amount 38,850,000 3,885,000

70 TG 3 KG 150,000 10,500,000 1,050,000
75 RG 3 KG 16,000 1,200,000 120,000
Total Amount 11,700,000 1,170,000

0
200 RG 3 KG 16,000 3,200,000 320,000
Total Amount 3,200,000 320,000

50 TG 3 KG 150,000 7,500,000 750,000
60 RG 3 KG 16,000 960,000 96,000
Total Amount 8,460,000 846,000

40 TG 3 KG 150,000 6,000,000 600,000
225 RG 3 KG 16,000 3,600,000 360,000
Total Amount 9,600,000 960,000
120 TG 3 KG 145,000 17,400,000 1,740,000
300 RG 3 KG 13,500 4,050,000 405,000
Total Amount 21,450,000 2,145,000

20 145,000 2,900,000 290,000
40 13,500 540,000 54,000
Total Amount 3,440,000 344,000

50 TG 3 KG 150,000 7,500,000 750,000
210 RG 3 KG 16,000 3,360,000 336,000
Total Amount 10,860,000 1,086,000

10 TG 3 KG 150,000 1,500,000 150,000
10 RG 3 KG 16,000 160,000 16,000
Total Amount 1,660,000 166,000

110 TG 3 KG 150,000 16,500,000 1,650,000
220 RG 3 KG 16,000 3,520,000 352,000
Total Amount 20,020,000 2,002,000
12
Qty Item No. Description Price (Rp) Total Harga
800 TG 3 KG 145,000 116,000,000
600 RG 3 KG 13,500 8,100,000
Total Amount 124,100,000
AMOUNT 1040 TG 3 KG 145,000 150,800,000

38,280,000 900 RG 3 KG 13,500 12,150,000
4,455,000 Total Amount 162,950,000
42,735,000
AMOUNT
11,550,000 970 TG 3 KG 145,000 140,650,000
1,320,000 825 RG 3 KG 13,500 11,137,500
12,870,000 Total Amount 151,787,500
AMOUNT 970 TG 3 KG 145,000 140,650,000

0 625 RG 3 KG 13,500 8,437,500
3,520,000 Total Amount 149,087,500
3,520,000
AMOUNT
8,250,000 920 TG 3 KG 145,000 133,400,000
1,056,000 565 RG 3 KG 13,500 7,627,500
9,306,000 Total Amount 141,027,500
AMOUNT
6,600,000 880 TG 3 KG 145,000 127,600,000
3,960,000 340 RG 3 KG 13,500 4,590,000
10,560,000 Total Amount 132,190,000
AMOUNT
19,140,000 1000 TG 3 KG 145,000 145,000,000
4,455,000 640 RG 3 KG 13,500 8,640,000
23,595,000 Total Amount 153,640,000
AMOUNT
3,190,000 980 TG 3 KG 145,000 148,190,000
594,000 600 RG 3 KG 13,500 9,234,000
3,784,000 Total Amount 157,424,000
AMOUNT
8,250,000 930 TG 3 KG 145,000 134,850,000
3,696,000 390 RG 3 KG 13,500 5,265,000
11,946,000 Total Amount 140,115,000
AMOUNT
1,650,000 940 TG 3 KG 145,000 136,500,000
176,000 400 RG 3 KG 13,500 5,441,000
1,826,000 Total Amount 141,941,000
AMOUNT
18,150,000 830 TG 3 KG 145,000 23,591,000
3,872,000 180 RG 3 KG 13,500 145,813,000
22,022,000 Total Amount 169,404,000
PT BERKAH
PURCHASES JOURNAL
PJ-1
Debit Credit
Date Invoice No. Description/Supplier Name Ref Merchandise

VAT In Freight Paid Accounts Payable
Inventory
Rp Rp Rp Rp
Des 5 NP1-12 PT NUSA PERSADA 15,000,000 1,500,000 16,500,000
13 CP12-1 PT CIPTA PESONA 23,000,000 2,300,000 100,000 25,400,000
Amount 38,000,000 3,800,000 100,000 41,900,000

1-1310 2-1320 5-2000 2-1210
RECAPITULATION :
Adv Date Signature Debit Credit
Made By Acc. No Total ( Rp ) Acc. No Total ( Rp )
1-1310 38,000,000 2-1210 41,900,000
Booked By 2-1320 3,800,000
5-2000 100,000
41,900,000 41,900,000
6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-4

PT BERKAH
SALES JOURNAL
SJ-1
Debit Credit
Date Invoice No. Description/Customer Name Ref Account Receivable Sales VAT Out Freight Collected
Rp Rp Rp Rp
Des 2 INV12-1 TOKO ALEX 32,485,000 29,500,000 2,950,000 35,000
8 INV12-2 TOKO BARU 15,110,000 13,600,000 1,360,000 150,000
14 INV12-3 TOKO CONTOH 18,845,000 17,000,000 1,700,000 145,000
20 INV12-4 TOKO DITA 23,135,000 21,000,000 2,100,000 35,000
Amount 89,575,000 81,100,000 8,110,000 365,000

1-1210 4-1100 2-1310 4-2100
RECAPITULATION :
Made By Acc. No Total ( Rp ) Acc. No Total ( Rp )
1-1210 89,575,000 2-1310 8,110,000
Booked By 4-1100 81,100,000
4-2100 365,000
89,575,000 89,575,000

PT BERKAH
CASH RECEIPT JOURNAL
CRJ-1
Debit Credit
Others Others
Evidence Description/ Pos Accounts
Date Cash In Bank
Number Customer Name Ref Acct Total Receivable Acct Total
Account Account
No No
Rp Rp Rp Rp
Des 5 CRE12-1 TOKO DITA 16,335,000 Sales Discount 4-3000 165,000 16,500,000
9 CHS12-1 TUNAI 15,315,000 Cost of Goods Sold 5-1100 9,000,000 Sales of Merchandise 4-1100 13,800,000
Value Added Tax - VAT 2-1310 1,380,000
Freight Collected 4-2100 135,000
Merchandise Inventor1-1310 9,000,000
11 CRE12-2 Penjualan Kendaraan 63,000,000 Vehicle Accum. De 1-3302 5,000,000 Vehicle at Cost 1-3301 80,000,000
Gain & Loss Sales 9-4000 12,000,000
12 CRE12-3 TOKO BARU 16,500,000 16,500,000
TOTAL 111,150,000 26,165,000 33,000,000 104,315,000

1-1110 1-1210
RECAPITULATION :
Debit Credit
Adv Date Signature Acc No. Total ( Rp ) Acc No. Total ( Rp )
Made By 1-1110 111,150,000 1-1210 33,000,000
1-3302 5,000,000 1-1310 9,000,000
Booked By 4-3000 165,000 1-3301 80,000,000
5-1100 9,000,000 2-1310 1,380,000
9-4000 12,000,000 4-1100 13,800,000
4-2100 135,000

137,315,000 137,315,000

PT BERKAH
CASH PAYMENTS JOURNAL
CPJ-1
Debit Credit
Evidence Description/ Accounts Others Purchase Income Tax
Date Pos Ref Cash In Bank
Number Supplier Name Payable Total Discount Payable
Account Acct No
Rp Rp Rp Rp Rp
Des 8 CPE12-1 PT MEKAR NUSA DUA 44,000,000 43,120,000 880,000
10 CPE12-2 PT CIPTA PESONA 11,000,000 11,000,000
20 CPE12-3 PT NUSA PERSADA 22,000,000 Late Fees Expenses 6-2900 220,000 22,220,000
30 CPE12-4 Pelunasan Kartu Kredit Credit Card 2-1110 4,200,000 4,200,000
31 CPE12-5 Angsuran pinjaman Bank Mandiri Loans 2-2100 15,000,000 16,500,000
Interest Expense 9-1000 1,500,000
31 CPE12-6 Pembayaran gaji Wages & Salaries 6-3100 3,750,000 3,562,500 187,500
31 CPE12-7 Pengisian kas kecil Petty Cash 1-1120 3,350,000 3,350,000
TOTAL 77,000,000 28,020,000 103,952,500 880,000 187,500

2-1210 1-1110 5-3000 2-1212
RECAPITULATION :
Made By Acc No. Total ( Rp ) Acc No. Total ( Rp)
1-1120 3,350,000 1-1110 103,952,500
Booked B 2-1110 4,200,000 2-1212 187,500
2-1210 77,000,000 5-3000 880,000
2-2100 15,000,000
6-2900 220,000
6-3100 3,750,000
9-1000 1,500,000
105,020,000 105,020,000

PT BERKAH
GENERAL JOURNAL
GJ-1
Evidence Debit Credit
Date Description Pos Ref
Number Rp Rp
Des 2 INV12-1 Cost of Goods Sold 5-1100 19,000,000
Merchandise Inventory 1-1310 19,000,000
5 RNP1-12 Accounts Payable 2-1210 2,420,000

Value Added Tax - VAT In 2-1320 220,000
8 INV12-2 Cost of Goods Sold 5-1100 8,800,000



TOTAL 54,720,000 54,720,000
RECAPITULATION :
Debit Kredit
Acc No. Total ( Rp ) Acc No. Total ( Rp )
2-1210 2,420,000 1-1310 54,500,000
5-1100 52,300,000 2-1320 220,000
54,720,000 54,720,000

PT BERKAH
PETTY CASH
PC-1
Debit Credit
Evidence
Date Description Total Petty Cash
Number Account Acc No.
Rp Rp
Des 2 PCV12-1 Pembuatan Brosur Adertising Expense 6-1100 800,000 800,000
4 PCV12-2 Pembelian Perlengkapan Supplies 1-1320 500,000 500,000
5 PCV12-3 PT TELKOM Accrued Expense 2-1211 350,000 350,000
7 PCV12-4 PT PLN Accrued Expense 2-1211 575,000 575,000
8 PCV12-5 PDAM Accrued Expense 2-1211 375,000 375,000
16 PCV12-6 Pemeliaraan & reparasi Maintenance & Repair Exp 6-2500 750,000 750,000
TOTAL 3,350,000 3,350,000

1-1120
RECAPITULATION :
Made By Acc No. Total ( Rp ) Acc No. Total ( Rp )
1-1320 500,000 1-1120 3,350,000
Booked By 2-1211 1,300,000
6-1100 800,000
6-2500 750,000
3,350,000 3,350,000

MERCHANDISE INVENTORY CARD
Name : Accu-Chek Item Number : AU-N06
Evidence In Out Balance

Date Description
Number Unit Price Total Unit Price Total Unit Price Total
Des 1 Balance 80 500,000 40,000,000
2 INV12-1 TOKO ALEX 20 500,000 10,000,000 60 500,000 30,000,000
5 NP1-12 PT NUSA PERSADA 18 500,000 9,000,000 78 500,000 39,000,000
5 RNP1-12 PT NUSA PERSADA 2 500,000 1,000,000 76 500,000 38,000,000
8 INV12-2 TOKO BARU 8 500,000 4,000,000 68 500,000 34,000,000
9 CHS12-1 TUNAI 6 500,000 3,000,000 62 500,000 31,000,000
13 CP12-1 PT CIPTA PESONA 22 500,000 11,000,000 84 500,000 42,000,000
14 INV12-3 TOKO CONTOH 10 500,000 5,000,000 74 500,000 37,000,000
20 INV12-4 TOKO DITA 15 500,000 7,500,000 59 500,000 29,500,000
6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-7

MERCHANDISE INVENTORY CARD
Name : Oxone Item Number : AU-N08
Evidence In Out Balance

Date Description
Number Unit Price Total Unit Price Total Unit Price Total
Des 1 Balance 70 600,000 42,000,000
2 INV12-1 TOKO ALEX 15 600,000 9,000,000 55 600,000 33,000,000
5 NP1-12 PT NUSA PERSADA 10 600,000 6,000,000 65 600,000 39,000,000
5 RNP1-12 PT NUSA PERSADA 2 600,000 1,200,000 63 600,000 37,800,000
8 INV12-2 TOKO BARU 8 600,000 4,800,000 55 600,000 33,000,000
9 CHS12-1 TUNAI 10 600,000 6,000,000 45 600,000 27,000,000
13 CP12-1 PT CIPTA PESONA 20 600,000 12,000,000 65 600,000 39,000,000
14 INV12-3 TOKO CONTOH 10 600,000 6,000,000 55 600,000 33,000,000
20 INV12-4 TOKO DITA 10 600,000 6,000,000 45 600,000 27,000,000

SUBSIDIARY LEDGER
ACCOUNT RECEIVABLE " PT BERKAH "
Debt Name : TOKO ALEX No. Customer : C001

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 22,000,000
2 Sales SJ-1 32,485,000 54,485,000
Debt Name : TOKO BARU No. Customer : C002

Balance
Debit Credit
8 Sales SJ-1 15,110,000 31,610,000
12 Receipt CRJ-1 16,500,000 15,110,000
Debt Name : TOKO CONTOH No. Customer : C003

Balance
Debit Credit
Des 14 Sales SJ-1 18,845,000 18,845,000
Debt Name : TOKO DITA No. Customer : C004

Balance
Debit Credit
5 Receipt CRJ-1 16,500,000 -
20 Sales SJ-1 23,135,000 23,135,000

SUBSIDIARY LEDGER
ACCOUNT PAYABLE " PT BERKAH "
Credt Name : PT NUSA PERSADA No. Supplier : S001

Balance
Debit Credit
5 Purchases PJ-1 16,500,000 38,500,000
5 General GJ-1 2,420,000 36,080,000
20 Payment CPJ-1 22,000,000 14,080,000
Credt Name : PT CIPTA PESONA No. Supplier : S002

Balance
Debit Credit
10 Payment CPJ-1 11,000,000 -
13 Purchases PJ-1 25,400,000 25,400,000
Credt Name : PT MEKAR NUSA DUA No. Supplier : S003

Balance
Debit Credit
8 Payment CPJ-1 44,000,000 -
Credt Name : No. Supplier : S004

Balance
Debit Credit

PT BERKAH
ACCOUNTS RECEIVABLE BALANCE LIST
Total
Evidence
Name Date
Number
Rp
TOKO ALEX INV12-1 2 Desember 2013 54,485,000

TOKO BARU INV12-2 8 Desember 2013 15,110,000
TOKO CONTOH INV12-3 14 Desember 2013 18,845,000
TOKO DITA INV12-4 20 Desember 2013 23,135,000
TOTAL 111,575,000
PT BERKAH
ACCOUNTS PAYABLE BALANCE LIST
Total
Evidence
Name Date
Number
Rp
PT NUSA PERSADA NP1-12 5 Desember 2013 14,080,000

PT CIPTA PESONA CP12-1 13 Desember 2013 25,400,000
TOTAL 39,480,000

LEDGER " PT BERKAH "
Acct Name : Cash in Bank Acct No. : 1-1110

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Petty Cash Acct No. : 1-1120

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Account Receivable Acct No. : 1-1210

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Allowance for Doubtful Debt Acct No. : 1-1220

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Merchandise Inventory Acct No. : 1-1310

Balance
Debit Credit
Des 1 Balance ü
6018-P1-13/14 Hak Cipta pada Kemdikbud LPK-10

Acct Name : Supplies Acct No. : 1-1320
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Prepaid Rent Acct No. : 1-1410

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Prepaid Insurance Acct No. : 1-1420

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Stock Investments Acct No. : 1-2100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Land Acct No. : 1-3100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Building at Cost Acct No. : 1-3210

Balance
Debit Credit
Des 1 Balance ü

Acct Name : Building Accum. Dep. Acct No. : 1-3220
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Vehicle at Cost Acct No. : 1-3301

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Vehicle Accum. Dep. Acct No. : 1-3302

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Equipment at Cost Acct No. : 1-3401

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Equipment Accum. Dep. Acct No. : 1-3402

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Credit Card Acct No. : 2-1110

Balance
Debit Credit
Des 1 Balance ü

Acct Name : Accounts Payable Acct No. : 2-1210
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Accrued Expense Acct No. : 2-1211

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Income Tax Payable Acct No. : 2-1212

Balance
Debit Credit
Des
Acct Name : VAT Payable Acct No. : 2-1213

Balance
Debit Credit
Des
Acct Name : Value Added Tax - VAT Out Acct No. : 2-1310
Balance
Debit Credit
Des 1 Balance ü

Acct Name : Value Added Tax - VAT In Acct No. : 2-1320
Balance
G Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü
Acct Name : Bank Mandiri Loans Acct No. : 2-2100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Common Stock Acct No. : 3-1100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Retained Earnings Acct No. : 3-1200

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Income Summary Acct No. : 3-1300

Balance
Debit Credit
Des

Acct Name : Sales of Merchandise Acct No. : 4-1100
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Freight Collected Acct No. : 4-2100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Late Fees Collected Acct No. : 4-2200

Balance
Debit Credit
Des
Acct Name : Sales Discount Acct No. : 4-2300

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Cost of Goods Sold Acct No. : 5-1100

Balance
Debit Credit
Des 1 Balance ü

Acct Name : Freight Paid Acct No. : 5-2000
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Purchase Discount Acct No. : 5-3000

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Adertising Expense No. Akun : 6-1100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : In Store promotion Expenses No. Akun : 6-1200

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Utility Expense No. Akun : 6-1210

Balance
Debit Credit
Des 1 Balance ü

Acct Name : Telephone Expense No. Akun : 6-1220
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Rent Expense No. Akun : 6-2300

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Supplies Expense No. Akun : 6-2400

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Maintenance & Repair Expense No. Akun : 6-2500

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Bad Debts Expense No. Akun : 6-2600

Balance
Debit Credit
Des 1 Balance ü

Acct Name : Depreciation Expense No. Akun : 6-2700
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Insurance Expense No. Akun : 6-2800

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Late Fees Expenses No. Akun : 6-2900

Balance
Debit Credit
Des
Acct Name : Wages & Salaries No. Akun : 6-3100

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Interest Income No. Akun : 8-1000

Balance
Debit Credit
Des 1 Balance ü

Acct Name : Devidend Income No. Akun : 8-2000
Balance
Debit Credit
Des 1 Balance ü
Acct Name : Interest Expense No. Akun : 9-1000

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Bank Service Charge No. Akun : 9-2000

Balance
Debit Credit
Des 1 Balance ü
Acct Name : Income Tax Expense No. Akun : 9-3000

Balance
Debit Credit
Des
Acct Name : Gain & Loss Sales Vehicle No. Akun : 9-4000
Balance
Debit Credit
Des

LEDGER " PT BERKAH "
Acct Name : Cash in Bank Acct No. : 1-1110

Balance
Debit Credit
31 Receipt CRJ-1 111,150,000 249,210,000
31 Payment CPJ-1 103,952,500 145,257,500
Acct Name : Petty Cash Acct No. : 1-1120

Balance
Debit Credit
31 Payment CPJ-1 3,350,000 6,350,000
31 Petty Cash PC-1 3,350,000 3,000,000
Acct Name : Account Receivable Acct No. : 1-1210

Balance
Debit Credit
31 Sales SJ-1 89,575,000 144,575,000
31 Receipt CRJ-1 33,000,000 111,575,000
Acct Name : Allowance for Doubtful Debt Acct No. : 1-1220

Balance
Debit Credit
Acct Name : Merchandise Inventory Acct No. : 1-1310

Balance
Debit Credit
31 Purchases PJ-1 38,000,000 120,000,000
31 Receipt CRJ-1 9,000,000 111,000,000
31 General GJ-1 54,500,000 56,500,000

Acct Name : Supplies Acct No. : 1-1320
Balance
Debit Credit
31 Petty Cash PC-1 500,000 7,300,000
Acct Name : Prepaid Rent Acct No. : 1-1410

Balance
Debit Credit
Acct Name : Prepaid Insurance Acct No. : 1-1420

Balance
Debit Credit
Acct Name : Stock Investments Acct No. : 1-2100

Balance
Debit Credit
Acct Name : Land Acct No. : 1-3100

Balance
Debit Credit
Acct Name : Building at Cost Acct No. : 1-3210

Balance
Debit Credit

Acct Name : Building Accum. Dep. Acct No. : 1-3220
Balance
Debit Credit
Acct Name : Vehicle at Cost Acct No. : 1-3301

Balance
Debit Credit
31 Receipt CRJ-1 80,000,000 -
Acct Name : Vehicle Accum. Dep. Acct No. : 1-3302

Balance
Debit Credit
31 Receipt CRJ-1 5,000,000 -
Acct Name : Equipment at Cost Acct No. : 1-3401

Balance
Debit Credit
Acct Name : Equipment Accum. Dep. Acct No. : 1-3402

Balance
Debit Credit
Acct Name : Credit Card Acct No. : 2-1110

Balance
Debit Credit
31 Payment CPJ-1 4,200,000 -

Acct Name : Accounts Payable Acct No. : 2-1210
Balance
Debit Credit
31 Purchases PJ-1 41,900,000 118,900,000
31 Payment CPJ-1 77,000,000 41,900,000
31 General GJ-1 2,420,000 39,480,000
Acct Name : Accrued Expense Acct No. : 2-1211

Balance
Debit Credit
31 Petty Cash PC-1 1,300,000 -
Acct Name : Income Tax Payable Acct No. : 2-1212

Balance
Debit Credit
Des 31 Payment CPJ-1 187,500 187,500
Acct Name : VAT Payable Acct No. : 2-1213

Balance
Debit Credit
Des
Acct Name : Value Added Tax - VAT Out Acct No. : 2-1310
Balance
Debit Credit
31 Sales SJ-1 8,110,000 81,810,000
31 Receipt CRJ-1 1,380,000 83,190,000

Acct Name : Value Added Tax - VAT In Acct No. : 2-1320
Balance
G Date Description Ref Debit Credit
Debit Credit
31 Purchases PJ-1 3,800,000 59,900,000
31 General GJ-1 220,000 59,680,000
Acct Name : Bank Mandiri Loans Acct No. : 2-2100

Balance
Debit Credit
31 Payment CPJ-1 15,000,000 85,000,000
Acct Name : Common Stock Acct No. : 3-1100

Balance
Debit Credit
Acct Name : Retained Earnings Acct No. : 3-1200

Balance
Debit Credit
Acct Name : Income Summary Acct No. : 3-1300

Balance
Debit Credit
Des

Acct Name : Sales of Merchandise Acct No. : 4-1100
Balance
Debit Credit
31 Sales SJ-1 81,100,000 635,600,000
31 Receipt CRJ-1 13,800,000 649,400,000
Acct Name : Freight Collected Acct No. : 4-2100

Balance
Debit Credit
31 Sales SJ-1 365,000 7,865,000
31 Receipt CRJ-1 135,000 8,000,000
Acct Name : Late Fees Collected Acct No. : 4-2200

Balance
Debit Credit
Des
Acct Name : Sales Discount Acct No. : 4-2300

Balance
Debit Credit
31 Receipt CRJ-1 165,000 8,665,000
Acct Name : Cost of Goods Sold Acct No. : 5-1100

Balance
Debit Credit
31 Receipt CRJ-1 9,000,000 332,440,000
31 General GJ-1 52,300,000 384,740,000

Acct Name : Freight Paid Acct No. : 5-2000
Balance
Debit Credit
31 Purchases PJ-1 100,000 1,320,000
Acct Name : Purchase Discount Acct No. : 5-3000

Balance
Debit Credit
31 Payment CPJ-1 880,000 1,970,000
Acct Name : Adertising Expense No. Akun : 6-1100

Balance
Debit Credit
31 Petty Cash PC-1 800,000 14,800,000
Acct Name : In Store promotion Expenses No. Akun : 6-1200

Balance
Debit Credit
Acct Name : Utility Expense No. Akun : 6-1210

Balance
Debit Credit

Acct Name : Telephone Expense No. Akun : 6-1220
Balance
Debit Credit
Acct Name : Rent Expense No. Akun : 6-2300

Balance
Debit Credit
Acct Name : Supplies Expense No. Akun : 6-2400

Balance
Debit Credit
Acct Name : Maintenance & Repair Expense No. Akun : 6-2500

Balance
Debit Credit
31 Petty Cash PC-1 750,000 10,750,000
Acct Name : Bad Debts Expense No. Akun : 6-2600

Balance
Debit Credit

Acct Name : Depreciation Expense No. Akun : 6-2700
Balance
Debit Credit
Acct Name : Insurance Expense No. Akun : 6-2800

Balance
Debit Credit
Acct Name : Late Fees Expenses No. Akun : 6-2900

Balance
Debit Credit
Des 31 Payment CPJ-1 220,000 220,000
Acct Name : Wages & Salaries No. Akun : 6-3100

Balance
Debit Credit
31 Payment CPJ-1 3,750,000 30,250,000
Acct Name : Interest Income No. Akun : 8-1000

Balance
Debit Credit

Acct Name : Devidend Income No. Akun : 8-2000
Balance
Debit Credit
Acct Name : Interest Expense No. Akun : 9-1000

Balance
Debit Credit
31 Payment CPJ-1 1,500,000 5,570,000
Acct Name : Bank Service Charge No. Akun : 9-2000

Balance
Debit Credit
Acct Name : Income Tax Expense No. Akun : 9-3000

Balance
Debit Credit
Des
Acct Name : Gain & Loss Sales Vehicle No. Akun : 9-4000
Balance
Debit Credit
Des 31 Receipt CRJ-1 12,000,000 12,000,000

4-3000 165,000 Sales Discount 4-3000
5-1100 9,000,000
Sales Discount 4-3000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000 Sales Discount 4-3000
4-3000 165,000 Sales Discount 4-3000

5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000
4-3000 165,000
5-1100 9,000,000

Soal Siklus Ukk 2014

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DOKUMEN NEGARA

KOMPETENSI KEAHLIAN : AKUNTANSI

MATA UJI : MENGELOLA BUKU BESAR

WAKTU MULAI PUKUL :

TOTAL WAKTU : MENIT

KOMPETENSI KEAHLIAN : AKUNTANSI

MATA UJI : MENGELOLA BUKU JURNAL

WAKTU MULAI PUKUL :

TOTAL WAKTU : MENIT

6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-4

6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-4

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

Qty Item No. Description Price (Rp) Total Harga VAT

AMOUNT 1040 TG 3 KG 145,000 150,800,000

AMOUNT 970 TG 3 KG 145,000 140,650,000

Date Invoice No. Description/Supplier Name Ref Merchandise

Amount 38,000,000 3,800,000 100,000 41,900,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-4

Amount 89,575,000 81,100,000 8,110,000 365,000

6018-P2-13/14 Hak Cipta Pada Kemdikbud SPK-5

TOTAL 111,150,000 26,165,000 33,000,000 104,315,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-7

6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-7

TOTAL 77,000,000 28,020,000 103,952,500 880,000 187,500

6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-8

5 RNP1-12 Accounts Payable 2-1210 2,420,000

8 INV12-2 Cost of Goods Sold 5-1100 8,800,000

14 INV12-3 Cost of Goods Sold 5-1100 11,000,000

20 INV12-4 Cost of Goods Sold 5-1100 13,500,000

TOTAL 54,720,000 54,720,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-8

TOTAL 3,350,000 3,350,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud SPK-9

Evidence In Out Balance

2 INV12-1 TOKO ALEX 20 500,000 10,000,000 60 500,000 30,000,000

5 NP1-12 PT NUSA PERSADA 18 500,000 9,000,000 78 500,000 39,000,000

5 RNP1-12 PT NUSA PERSADA 2 500,000 1,000,000 76 500,000 38,000,000

8 INV12-2 TOKO BARU 8 500,000 4,000,000 68 500,000 34,000,000

9 CHS12-1 TUNAI 6 500,000 3,000,000 62 500,000 31,000,000

13 CP12-1 PT CIPTA PESONA 22 500,000 11,000,000 84 500,000 42,000,000

14 INV12-3 TOKO CONTOH 10 500,000 5,000,000 74 500,000 37,000,000

20 INV12-4 TOKO DITA 15 500,000 7,500,000 59 500,000 29,500,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-7

Evidence In Out Balance

2 INV12-1 TOKO ALEX 15 600,000 9,000,000 55 600,000 33,000,000

5 NP1-12 PT NUSA PERSADA 10 600,000 6,000,000 65 600,000 39,000,000

5 RNP1-12 PT NUSA PERSADA 2 600,000 1,200,000 63 600,000 37,800,000

8 INV12-2 TOKO BARU 8 600,000 4,800,000 55 600,000 33,000,000

9 CHS12-1 TUNAI 10 600,000 6,000,000 45 600,000 27,000,000

13 CP12-1 PT CIPTA PESONA 20 600,000 12,000,000 65 600,000 39,000,000

14 INV12-3 TOKO CONTOH 10 600,000 6,000,000 55 600,000 33,000,000

20 INV12-4 TOKO DITA 10 600,000 6,000,000 45 600,000 27,000,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-7

Debt Name : TOKO ALEX No. Customer : C001

Debt Name : TOKO BARU No. Customer : C002

Debt Name : TOKO CONTOH No. Customer : C003

Debt Name : TOKO DITA No. Customer : C004