Lembar Jawab Praktik - Latihan Soal Akuntansi Dasar & Prak

LEMBAR TUGAS MAHASISWA

(LTM)

MATA KULIAH

AKUNTANSI DASAR & PRAKTIK (851)

Nama : Diva Elita Rahmah

NIM : 63210105
Kelas : 63.1A.05
Program Studi : Akuntansi

UNIVERSITAS BINA SARANA INFORMATIKA

JAKARTA
2021

Unit Pengembangan Akademi Akuntansi– Universitas Bina Sarana Informatika @2019 1

 PERTEMUAN 12

NERACA LAJUR DAN AYAT JURNAL PENYESUAIAN

1. AYAT JURNAL PENYESUAIAN

PT MIKITA
AYAT JURNAL PENYESUAIAN
31 DESEMBER 2008

Keterangan Debet Kredit

By penyusutan Gedung Rp. 15.000.0000
Akm peny.gedung Rp. 15.000.000
By penyusutan mesin Rp. 37.500.000
Akm.penyusutan mesin Rp. 37.500.000
By penyusutan kendaraan Rp. 8.000.000
Akm.peny.kendaraan Rp. 8.000.000
By.penyusutan peralatan Rp. 1.250.000
Akm.peny.peralatan Rp. 1.250.000
By. Kerugian piutang Rp. 2.320.500
Cadangan kerugian piutang Rp. 2.350.500

Ikhtisar HPP Rp. 212.000.000

Persediaan BB Rp. 197.000.000
Persediaan BDP Rp. 15.000.000
Persediaan BB Rp. 243.000.000
Persediaan BDP Rp. 20.000.000
Ikhtisar HPP Rp. 263.000.000
Ikhtisar laba/rugi Rp. 285.000.000
Persediaan BJ Rp. 285.000.000
Persediaan BJ Rp. 257.000.000
Ikhtisar laba/rugi Rp. 257.000.000

2
 2. NERACA LAJUR PT MIKITA

PT MIKITA
NERACA LAJUR
31 DESEMBER 2008

No Nama Neraca Salvo AJP NSD Laporan Laba Rugi Neraca

rekeni HP Produksi
ng
1 Kas 100.000. 100.000 100.000.
000 .000 000
2 Bank 67.600.0 67.600. 67.600.0
00 000 00
3 Surat 25.000.0 25.000. 25.000.0
berhar 00 000 00
ga
4 Wesel 20.000.0 20.000. 20.000.0
tagih 00 000 00
5 Piutan 187.900. 187.900 187.900.
g 000 .000 000
dagan
g
6 Persed 197.000. 243.000. 197.000 243.000 243.000.
. BB 000 000 .000 .000 000
7 Persed 15.000.0 20.000.0 15.000. 20.000. 20.000.0
. BDP 00 00 000 000 00
8 Persed 285.000. 257.000. 285.000 257.000 257.000.
.BJ 000 000 .000 .000 000
9 Persek 12.000.0 12.000. 12.000.0
ot 00 000 00
sewa
10 Invest 50.000.0 50.000. 50.000.0
asi 00 000 00
jangka
pjng
11 Tanah 75.000.0 75.000. 75.000.0
00 000 00
12 Gedun 150.000. 150.000 150.000.
g 000 .000 000
13 Ak.pe 15.000. 15.000. 30.000. 30.000.000
ny.gdg 000 000 000
14 Mesin 750.000. 750.000 750.000.
000 .000 000
15 Ak.pe 150.000 37.500. 187.50 187.500.00
ny.ms .000 000 0.000 0

3
16. Kenda 80.000.0 80.000. 80.000.0
raan 00 000 00
17 Ak.pe 32.000. 8.000.0 40.000. 40.000.000
n.kdrn 000 00 000
18 Peralat 25.000.0 25.000. 25.000.0
an 00 000 00
19 Ak.pe 10.000. 1.250.0 11.250. 11.250.000
n.pltn 000 00 000
20 AT td 50.000.0 50.000. 50.000.0
brwjd 00 000 00
21 Wesel 95.000. 95.000. 95.000.000
bbyr 000 000
22 Hutan 145.000 145.00 145.000.00
g dgg .000 0.000 0
23 Htg 195.500 195.50 195.500.00
mdl .000 0.000 0
krj
24 Hutan 45.000. 45.000. 45.000.000
g gaji 000 000
25 Htg 600.000 600.00 600.000.00
obliga .000 0.000 0
si
26 Modal 499.000 499.00 499.000.00
saham .000 0.000 0
27 Laba 123.500 123.500 123.500.00
dthan .000 .000 0
28 Penjua 3.022.0 3.022.0 3.022.00
lan 00.000 00.000 0.000
29 Pemb 1.440.00 1.440.0 1.440.000
BB 0.000 00
30 BTKL 173.000. 173.000 173.000.0
000 .000 00
31 By.bh 150.000. 150.000 150.000.0
n 000 .000 00
pbntu
32 BTKT 140.000. 140.000 140.000.0
L 000 .000 00
33 By.gj 40.000.0 40.000. 40.000.00
pbrk 00 000 0
34 By.list 37.000.0 37.000. 37.000.00
rik tlp 00 000 0
pbrk
35 By.pk 15.000.0 15.000. 15.000.00
pn pb 00 000 0
36 By.pb 50.000.0 50.000. 50.000.00
kn pb 00 000 0

4
37 By.ass 13.000.0 13.000. 13.000.00
pbr 00 000 0
38 By.de 84.500.0 84.500. 84.500.00
1 p.pbr 00 000 0
39 By.am 12.500.0 12.500. 12.500.00
ortasi 00 0000 0
pb
40 BOP 5.000.00 5.000.0 5.000.000
lain2 0 00
41 By.gj 75.000.0 75.000. 75.000.0
bag 00 000 00
penj
42 By.lst 20.000.0 20.000. 20.000.0
k tlp 00 000 00
bag
penj
43 By.plk 25.000.0 25.000. 25.000.0
pn 00 000 00
bag.
penj.
44 By 15.000.0 15.000. 15.000.0
pbkn 00 000 00
bag.
Penj.
45 By.ass 6.000.00 6.000.0 6.000.00
.bag.p 0 00 0
enj.
46 By.de 9.500.00 9.500.0 9.500.00
pr.bag. 0 00 0
penj
47 By.am 6.250.00 6.250.0 6.250.00
ortasi 0 00 0
bag.
penj.
48 By.ikl 200.000. 200.000 200.000.
an 000 .000 000
49 By.pe 60.000.0 60.000. 60.000.0
ngirim 00 000 00
an
50 By.pe 4.250.00 4.250.0 4.250.00
nj.lain 0 00 0
2
51 By.gaj 90.000.0 90.000. 90.000.0
i 00 000 00
bag.ad
m

5
52 By.list 15.000.0 15.000. 15.000.0
rik tlp 00 000 00
bag.ad
m.
53 By.plk 8.000.00 8.000.0 8.000.00
p 0 00 0
bag.ad
m
54 By.pb 10.000.0 10.000. 10.000.0
kn 00 000 00
adm
55 By.ass 3.000.00 3.000.0 3.000.00
.bag.a 0 00 0
dm.
56 By.de 9.500.00 9.500.0 9.500.00
pr.bag. 0 00 0
adm
57 By.am 6.250.00 6.250.0 6.250.00
ortasi 0 00 0
bag.ad
m.
58 By.ad 6.560.00 6.560.0 6.560.00
m.lain 0 00 0
2
59 By.bu 113.190. 113.190 113.190.
nga 000 .000 000
4.932.00 4.932.0
0.000 00.000

By.de 15.000.0 15.000. 15.000.0

p.gdg 00 000 00
By.de 37.500.0 37.500. 37.500.0
p.msn 00 000 00
By.de 8.000.00 8.000.0 8.000.00
p.ken 0 00 0
By.de 1.250.00 1.250.0 1.250.00
p.prltn 0 00 0
penj
By.ker 2.320.50 2.320.5 2.320.50
.piutan 0 00 0
g
Cad.k 2.320.5 2.320.0 2.320.000
er.piut 00 00
ang
Ikh. 212.000. 263.000 212.000 263.000 212.000.0 263.000.
HP 000 .000 .000 .000 00 000

6
prod
Ikh.la 285.000. 257.000 285.000 257.000 285.000. 257.000.
ba/rug 000 .000 .000 .000 000 000
1.081.07 1.081.0 5.516.0 5.516.0 2.372.000. 263.000.
0.500 70.500 70.500 70.500 000 000
Harga 2.109.00 2.109.00
pokok 0.000 0
produ
ksi
3.140.57 3.279.00 2.112.50 1.974.070.
0.500 0.000 0.000 500
Laba 138.429. 138.429.50
perus 500 0
ahaa
m
3.279.00 3.279.00 2.112.50 2.112.500.
0.000 0.000 0.000 000