BIODATA PESERTA UJI KOMPETENSI KEJURUAN

SESI PERTAMA
BIDANG KEAHLIAN AKUNTANSI DAN KEUANGAN LEMBAGA
SEKOLAH MENENGAH KEJURUAN (SMK)
TAHUN AJARAN 2022 / 2023

NAMA LENGKAP :

KELAS / NO. ABSEN :

NO. UJIAN :

TEMPAT TANGGAL LAHIR :

ASAL SEKOLAH :
 DAFTAR AKUN

NOMOR NAMA AKUN

1-0000 Assets
1-1000 Current Assets
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Notes Receivable
1-1140 Account Receivable
1-1150 Allowance for Doubtful Debt
1-1160 Merchandise Inventory
1-1170 VAT In
1-1180 Employee Receivable
1-1190 Supplies
1-1200 Prepaid Tax
1-1210 Prepaid Insurance
1-1211 Prepaid Rent
1-2000 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
2-0000 Liabilities
2-1000 Current Liabilities
2-1110 Account Payable
2-1120 Notes Payable
2-1130 VAT Out
2-1140 Income Tax Payable
2-2000 Long-Term Liabilities
2-2100 BRI Loan
3-0000 Equity
3-1000 Adrial's Capital
3-2000 Gibran's Capital
3-3000 Capital Stock
3-4000 Adrial's Prive
3-5000 Gibran's Prive
3-6000 Retained Earning
3-7000 Income Summary
4-0000 Income
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-0000 Cost of Sales
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-0000 Expenses
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Other Expense
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Rent Expense
6-1190 Insurance Expense
6-1200 Supplies Expense
8-0000 Other Revenues and Gains :
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Gain on Exchange Assets
9-0000 Other Expenses and Losses :
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Loss on Exchange Assets
DAFTAR AKUN

FUNGSI UNTUK MENCATAT MUTASI NILAI

Aset
Aset Lancar
Kas di Bank
Kas Kecil
Piutang Wesel
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang Dagang
PPN Masukan
Piutang Karyawan
Perlengkapan Kantor
Pajak Dibayar Dimuka
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Aset Tetap
Tanah
Bangunan
Akum. Depresiasi Bangunan
Kendaraan
Akum. Depresiasi Kendaraan
Peralatan
Akum. Depresiasi Peralatan
Kewajiban
Kewajiban Lancar
Utang Dagang
Utang Wesel
PPN Keluaran
Utang Pajak
Kewajiban Jangka Panjang
Utang BRI
Ekuitas
Modal Adrial
Modal Gibran
Modal saham
Prive Adrial
Prive Gibran
Laba Ditahan
Ikhtisar Laba Rugi
Pendapatan
Penjualan
Retur Penjualan
Diskon Penjualan
Pendapatan Denda
Pendapatan Angkutan
Harga Pokok Penjualan
Harga Pokok Barang Dagangan
Biaya Angkut
Potongan Pembelian
Beban
Beban Depresiasi Bangunan
Beban Depresiasi Kendaraan
Beban Depresiasi Peralatan
Beban Lain-lain
Beban Perawatan dan Perbaikan
Beban Iklan
Beban Gaji
Beban Sewa
Beban Asuransi
Beban Perlengkapan
Pendapatan Lain-Lain
Pendapatan Bunga
Pendapatan Denda
Laba Pertukaran Aset
Beban Lain-lain
Beban Bunga Bank
Beban Administrasi Bank
Beban Pajak Penghasilan
Beban Denda Keterlambatan
Rugi Pertukaran Aset
NERACA SALDO TANGGAL 30 NOVEMBER 2020

CV MAJU HOMEWARE
TRIAL BALANCE
November 30, 2020
(in rupiahs)
Acc. Num. Acc. Name Debet Credit
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Notes Receivable
1-1140 Account Receivable
1-1150 Allowance for Doubtful Debt
1-1160 Merchandise Inventory
1-1170 VAT In
1-1180 Employee Receivable
1-1190 Supplies
1-1200 Prepaid Tax
1-1210 Prepaid Insurance
1-1211 Prepaid Rent
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
2-1110 Account Payable
2-1120 Notes Payable
2-1130 VAT Out
2-1140 Income Tax Payable
2-2100 BRI Loan
3-1000 Adrial's Capital
3-2000 Gibran's Capital
3-3000 Capital Stock
3-4000 Adrial's Prive
3-5000 Gibran's Prive
3-6000 Retained Earning
3-7000 Income Summary
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Other Expense
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Rent Expense
6-1190 Insurance Expense
6-1200 Supplies Expense
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Gain on Exchange Assets
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Loss on Exchange Assets

TOTAL Rp - Rp -
 CV MAJU HOMEWARE
SALES JOURNAL
Month : December 2020
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Accounts Merchandise
NUMBER REF Cash in Bank Cost of Good Sold Sales VAT Out Freight Collected
Receivable Inventory
Des

2020

TOTAL

1-1140 1-1110 5-1000 4-1000 2-1130 4-5000 1-1160

RECAPITULATION

DEBIT CREDIT

Account. No. Amount Account. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 1

 CV MAJU HOMEWARE
CASH RECEIPT JOURNAL
Month : December 2020

(in rupiahs) Page : 1

DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Cash in Bank Sales Discount Account Receivable
Acc. Name Amount Acc. Name Amount

Des
2020

TOTAL
1-1110 4-3000 1-1140

Page : 2
RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

Total Total

Mengelola Buku JurnalKunci Jawaban Halaman 2

 CV MAJU HOMEWARE
PURCHASE JOURNAL
Month : December 2020

(in rupiahs)

DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Freight Paid VAT In Account Payable
Inventory

Des

2020

TOTAL
5-2000 1-1170 1-1160 2-1110

RECAPITULATION

DEBIT CREDIT

Acc. No. Amount Acc. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 3

 CV MAJU HOMEWARE
CASH PAYMENT JOURNAL
Month : December 2020
(in rupiahs)

DEBIT CREDIT
EVIDENCE CHECK POST
DATE DESCRIPTION Account OTHERS Purchase OTHERS
NUMBER NO REF Cash in Bank
Payable Accounts Name Amount Discount Acc. Name Amount
Dec

2020

TOTAL

2-1110 1-1110 5-3000

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 4

 CV MAJU HOMEWARE
GENERAL JOURNAL (MEMORIAL)
Month : December 2020
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec

2020

TOTAL

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 5

 CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : Funika Rak METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec
2020

Persediaan Akhir Barang

CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Whitty Lemari METHOD : AVERAGE
IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec
2020

Persediaan Akhir Barang Dagang

F.024-P1-08/09 Hak Cipta pada Depdiknas SPK-12/13

 CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Kenzo Sofa METHOD : AVERAGE
IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec
2020

Persediaan Akhir Barang Dagang

CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Central Springbed METHOD : AVERAGE
IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec
2020

Persediaan Akhir Barang Dagang

F.024-P1-08/09 Hak Cipta pada Depdiknas SPK-13/13

 CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Olympic Kasur METHOD : AVERAGE
IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec
2020

Persediaan Akhir Barang Dagang

F.024-P1-08/09 Hak Cipta pada Depdiknas SPK-14/13

 CV MAJU HOMEWARE
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Month : December 2020

DEBITOR : Toko Makmur NO. : C01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

DEBITOR : Toko Jaya NO. : C02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

DEBITOR : Toko Merdeka NO. : C03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

DEBITOR : Aneka Mebel NO. : C04

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

DEBITOR : Mulia Furniture NO. : C05

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

DEBITOR : Dinas Pendidikan Surakarta NO. : C06

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

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 CV MAJU HOMEWARE
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Month : December 2020

CREDITOR : PT Informa Abadi NO. : S01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

CREDITOR : PT Ace Sejahtera NO. : S02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

CREDITOR : PT Dunia Furniture NO. : S03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec
2020

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 CV MAJU HOMEWARE
RECAPITULATION OF ACCOUNT RECEIVABLE LEDGER
Month : December 2020

NO DEBITORS NAME AMOUNT

1
2
3
4
5
TOTAL ###
###

CV MAJU HOMEWARE
RECAPITULATION OF ACCOUNT PAYABLE LEDGER
Month : December 2020

NO CREDITORS NAME AMOUNT

1
2
3
TOTAL ###
###
CV MAJU HOMEWARE
RECAPITULATION OF INVENTORY CARD
Month : December 2020

NO ITEM NAME QTY PRICE AMOUNT

1
2
3
4
5
TOTAL ###

###

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
(in rupiahs)
ACCOUNT : Cash in Bank ACCOUNT NO. : 1-1110
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Petty Cash ACCOUNT NO. : 1-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Notes Receivable ACCOUNT NO. : 1-1130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Account Receivable ACCOUNT NO. : 1-1140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Allowance for Doubtful Debt ACCOUNT NO. : 1-1150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Merchandise Inventory ACCOUNT NO. : 1-1160

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
ACCOUNT : VAT In ACCOUNT NO. : 1-1170
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Employee Receivable ACCOUNT NO. : 1-1180

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Supplies ACCOUNT NO. : 1-1190

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Prepaid Tax ACCOUNT NO. : 1-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Prepaid Insurance ACCOUNT NO. : 1-1210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Prepaid Rent ACCOUNT NO. : 1-1211

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Land ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
ACCOUNT : Building ACCOUNT NO. : 1-2200
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Acc. Depreciation of Building ACCOUNT NO. : 1-2210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Vehicle ACCOUNT NO. : 1-2300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Acc. Depreciation of Vehicle ACCOUNT NO. : 1-2310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Equipment ACCOUNT NO. : 1-2400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
ACCOUNT : Acc. Depreciation of Equipment ACCOUNT NO. : 1-2410
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Account Payable ACCOUNT NO. : 2-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Notes Payable ACCOUNT NO. : 2-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : VAT Out ACCOUNT NO. : 2-1130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
ACCOUNT : Income Tax Payable ACCOUNT NO. : 2-1140
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : BRI Loan ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Adrial's Capital ACCOUNT NO. : 3-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Gibran's Capital ACCOUNT NO. : 3-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
ACCOUNT : Capital Stock ACCOUNT NO. : 3-3000
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Adrial's Prive ACCOUNT NO. : 3-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Gibran's Prive ACCOUNT NO. : 3-5000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Retained Earning ACCOUNT NO. : 3-6000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Income Summary ACCOUNT NO. : 3-7000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
GENERAL LEDGER
Month : December 2020
ACCOUNT : Sales ACCOUNT NO. : 4-1000
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Sales Returns ACCOUNT NO. : 4-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Sales Discount ACCOUNT NO. : 4-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Commission Revenue ACCOUNT NO. : 4-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Freight Collected ACCOUNT NO. : 4-5000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

ACCOUNT : Cost of Good Sold ACCOUNT NO. : 5-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

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 CV MAJU HOMEWARE
UNADJUSTED TRIAL BALANCE
At as December, 31 2020
Page : 1
AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Notes Receivable
1-1140 Account Receivable
1-1150 Allowance for Doubtful Debt
1-1160 Merchandise Inventory
1-1170 VAT In
1-1180 Employee Receivable
1-1190 Supplies
1-1200 Prepaid Tax
1-1210 Prepaid Insurance
1-1211 Prepaid Rent
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
2-1110 Account Payable
2-1120 Notes Payable
2-1130 VAT Out
2-1140 Income Tax Payable
2-2100 BRI Loan
3-1000 Adrial's Capital
3-2000 Gibran's Capital
3-3000 Capital Stock
3-4000 Adrial's Prive
3-5000 Gibran's Prive
3-6000 Retained Earning
3-7000 Income Summary
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-1000 Cost of Good Sold
5-2000 Freight Paid

F.024-P1-08/09Hak Cipta pada Depdiknas Mengelola Buku BesarKunci Jawaban Halaman 5

 5-3000 Purchase Discount
TOTAL

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 Page : 2
AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Other Expense
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Rent Expense
6-1190 Insurance Expense
6-1200 Supplies Expense
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Gain on Exchange Assets
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Loss on Exchange Assets

TOTAL

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