MATERI DAN LATIHAN WORKSHOP PERTEMUAN 3

WORKSHOP AUDITING Akuntansi D-III

NAMA : Putri Haizah Sakilah

KELAS : SMT V PAGI
NIM : 1962401058

WORKSHOP AUDITING PERTEMUAN 3

TUGAS 2
 Neraca saldo

CV. Alam Jaya

NERACA SALDO
PERIODE DESEMBER 2021

Kode Nama Akun Debit Kredit

1-1100 Cash in Bank 78.600.000
1-1110 Petty Cash 3.000.000
1-1120 Account Receivable 94.050.000
1-1121 Allowance for Doubtful Debt 4.702.500
1-1130 Merchandise Inventory 96.896.000
1-1140 Store Supplies 6.400.000
1-1150 Prepaid Insurance 3.600.000
1-1160 Prepaid Tax 6.500.000
1-1170 VAT In
1-1210 Buildings at Cost 84.200.000
1-1211 Buildings Accum. Depr. 10.150.000
1-1220 Vehicles at cost 70.430.000
1-1222 Vehicles Acc. Depr. 6.425.000
1
MATERI DAN LATIHAN WORKSHOP PERTEMUAN 3

WORKSHOP AUDITING Akuntansi D-III

2-1110 Account Payable 82.775.000

2-1120 Expense Payable 3.850.000

2-1130 Income Tax Payable

2-1140 VAT Tax 1.025.000

2-1150 VAT Out

2-2210 Bank BPD Loan 75.000.000

3-1110 Fajar Capital 243.537.000

3-1120 Fajar Drawing 4.250.000

3-8000 Current Year Earnings

3-9999 Historical Balancing

4-1100 Sales 425.100.000

4-1200 Freight Out 9.450.000

5-1100 Cost of Good Sold 340.080.000

5-1200 Freight In 6.750.000

5-1300 Purchase Discounts 1.700.400

6-1105 Salaries Expense 27.500.000

6-1110 Advertising Expense 6.200.000

2
MATERI DAN LATIHAN WORKSHOP PERTEMUAN 3

WORKSHOP AUDITING Akuntansi D-III

6-1120 Store Supplies Expense 7.350.000

6-1130 Telephone Expense 5.800.000

6-1140 Electricity and Water Expense 4.750.600

6-1260 Sales Discount 3.400.800

6-1290 Bad Debt 3.600.000

6-1360 Depreciation Expense 3.717.000

6-1401 Insurance Expense 3.400.000

6-1900 Other Operating Expense 2.650.000

8-1100 Interest Income 5.400.000

9-1100 Interest Expense 3.840.000

9-1200 Bank Charge 2.150.500

9-1300 Income Tax Expense

869.114.900 869.114.900

3
 CV. Alam Jaya
JURNAL PENYESUAIAN
PERIODE DESEMBER 2020

Tanggal Keterangan Debit Kredit

31 Beban penyusutan asset tetap Rp. 67.000.000
Akm. Penyusutan asset tetap Rp. 67.000.000
Rp. 70.000.000.
31 Beban gaji
Utang gaji Rp. 70.000.000.
Rp. 6.200.000
31 Beban listrik dan telepon
Utang listrik dan telepom Rp. 6.200.000

143.200.000 143.200.000
 LEMBAR KERJA
CV. ALAM JAYA
WORK SHEET
'PERIODE DESEMBER 2021

NERACA SALDO AJP

KODE NAMA AKUN
DEBET KREDIT DEBET KREDIT

1-1100 Cash In Bank 78.600.000

1-1200 Petty Cash 3.000.000

1-1300 Account Receivable 94.050.000

1-1400 Merchandise Inventory 96.896.000

1-1500 Store Supplies 6.400.000

1-1600 VAT In

1-1700 Prepaid Tax 6.500.000

1-2100 Equipment

1-2110 Equipment Accum Dep

2-1100 Account Payable 82.775.000

2-1200 Expense Payable 3.850.000

2-1300 VAT Out

2-2100 Bank BPD Loan 75.000.000

3-3100 Fajar Capital 243.537.000

3-3200 Retained Earning

3-3300 Deviden

3-3400 Income Summary

4-1100 Sales 425.100.000

4-1200 Sales Return

5-1100 Cost of Good Sold 340.080.000

5-1200 Freight Paid 6.750.000

6-1100 Salaries Expense 27.500.000

6-1200 Depreciation Expense

6-1300 Advertising Expense 6.200.000

6-1400 Electricity and Water Expense 4.750.600

6-1500 Telp & electrity Exp 5.000.000 4.800.000

8-1100 Interest Revenue 5.400.000

9-1100 Interest Expense 3.840.000

9-1200 Bank Servise Charge 2.150.500

Akumulasi penyusutan asset tetap

Rp. 67.000.000
Utang gaji Rp. 70.000.000
Utang listrik dan telepon

Rp. 6.200.000

TOTAL 683.716.600 885.662.000 4.800.000 143.200. 000