Nama Siswa : .....................................................................

Nomor Peserta Ujian : ......................................................................

LEMBAR KERJA
MENGELOLA BUKU BESAR

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)

SMK NEGERI 3 SAMPANG

PULAU MANDANGIN KECAMATAN SAMPANG
Kabupaten Sampang
2017
 UD. SENTOSA
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015

PT. SURYA S001

Balance
Date Description Ref Debit Credit
Debit Credit

PT. INDOTECH S002

Balance
Date Description Ref Debit Credit
Debit Credit

S003
PT. JAYA TECH
Balance
Date Description Ref Debit Credit
Debit Credit

UD. SENTOSA
 BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Cahaya Elektro C001

Balance
Date Description Ref Debit Credit
Debit Credit

Toko Elektro Jaya C002

Balance
Date Description Ref Debit Credit
Debit Credit

Toko Indo Maju C003

Balance
Date Description Ref Debit Credit
Debit Credit

Toko Merah Putih C004

Balance
Date Description Ref Debit Credit
Debit Credit
 UD. SENTOSA
BUKU BESAR
DESEMBER 2015
Cash In Bank 1-1100
 Balance
Date Description Ref Debit Credit
Debit Credit

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Merchandise Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit

Store Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Prepaid Rent 1-1800
Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Tax 1-1900

Balance
Date Description Ref Debit Credit
Debit Credit

Stock Investment 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Equipment at Cost 1-3100
Balance
Date Description Ref Debit Credit
Debit Credit

Equipment Acc. Depreciation 1-3110

Balance
Date Description Ref Debit Credit
Debit Credit

Master Card 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Account Payable 2-1200
Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Payable 2-1300

Balance
Date Description Ref Debit Credit
Debit Credit

PPN Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit

PPN Outcome 2-1500

 Balance
Date Description Ref Debit Credit
Debit Credit

PPN Income 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Permata Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
1 Saldo awal 294.800.000

Tn. Eka Martin Capital 3-1100

Date Description Ref Debit Credit Balance
 Debit Credit
1 Saldo awal 10.700.000

Tn. Eka Martin Drawing 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Sales Return 4-1200
Balance
Date Description Ref Debit Credit
Debit Credit

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Cost of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Freight Paid 5-1200
Balance
Date Description Ref Debit Credit
Debit Credit

Purchase Discount 5-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Advertising Expenses 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Telephone & Electricity Expenses 6-1200
Balance
Date Description Ref Debit Credit
Debit Credit

Store Supplies Expenses 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Bad Debt Expenses 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Spoilage Expenses 6-1450
Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Expenses 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit

Insurance Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Rent Expenses 6-1700
Balance
Date Description Ref Debit Credit
Debit Credit

Wage and Salaries 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit

Other Operating Expenses 6-1900

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Revenue 8-1100

 Balance
Date Description Ref Debit Credit
Debit Credit

Devidend Income 8-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Gain (loss) on Sale of Stocks 8-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Freight Collected 8-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Late Fees Collected 8-1500
Balance
Date Description Ref Debit Credit
Debit Credit

Interest Expenses 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Service Charge 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit
1 Saldo awal 5.000.000
Late Fees Paid 9-1300
Balance
Date Description Ref Debit Credit
Debit Credit
 UD. SENTOSA
NERACA SALDO
31 DESEMBER 2015

No. Account Name Account Debit Credit

 UD. SENTOSA
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

UD. SENTOSA
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah