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Paket 1
LEMBAR KERJA
UJI KOMPETENSI KEAHLIAN AKUNTANSI
" PT BERKAH "
NAMA PESERTA :
NOMOR PESERTA :
TANDA TANGAN :
SELESAI PUKUL :
TANGGAL :
Paket 1
DOKUMEN NEGARA
KUNCI
UJI KOMPETENSI KEJURUAN AKUNTANSI
" PT BERKAH "
NAMA PESERTA :
NOMOR PESERTA :
TANDA TANGAN :
SELESAI PUKUL :
TANGGAL :
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
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
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
PER 31 DESEMBER 2013
PJ-1
Debit Credit
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
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
RECAPITULATION :
Adv Date Signature Debit Credit
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
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 33,000,000 4-3000 165,000 1-3301 80,000,000
15,315,000 5-1100 9,000,000 2-1310 1,380,000
165,000 9-4000 12,000,000 4-1100 13,800,000
48,150,000 4-2100 135,000
63,000,000
111,150,000
RECAPITULATION :
Adv Date Signature Debit Credit
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
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
RECAPITULATION :
Adv Date Signature Debit Credit
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
Total
Evidence
Name Date
Number
Rp
TOTAL 111,575,000
PT BERKAH
ACCOUNTS PAYABLE BALANCE LIST
PER 31 DESEMBER 2013
Total
Evidence
Name Date
Number
Rp
TOTAL 39,480,000