AKL SMKN 6 JEMBER Latihan

LATIHAN UJI LSP Dagang

2023

LEMBAR KERJA PRAKTIK MEMPROSES BUKU BESAR

Judul Skema : KKNI level II Kompetensi Keahlian Akuntansi

dan Keuangan Lembaga
Kode Unit : M. 692000.008.02
Judul Unit : Memproses Buku Besar
Alokasi Waktu : 90 Menit
Bentuk Soal : Penugasan Perorangan

LEMBAR KERJA TERDIRI DARI:

 Buku Besar Umum [General Ledger]
 Neraca Saldo [Trial Balance] Per 31 Desember 2022



KELAS :..............................

NAMA SISWA :..............................

TEMPAT, TGL LAHIR : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TANGGAL LATIHAN :..............................

 PT ZAMKLIK
TRIAL BALANCE
AS OF NOVEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank 1.018.182.500

1-1101 Petty Cash 9.800.000
1-1102 Accounts Receivable 865.800.000
1-1103 Allowance for Doubtful Debt 11.800.000
1-1104 Merchandise Inventory 2.220.000.000
1-1105 Store Supplies 9.800.000
1-1106 Prepaid Advertising 12.000.000
1-1107 Prepaid Insurance 15.300.000
1-1108 Prepaid Income Tax 65.000.000
1-1109 VAT In 61.500.000
1-1110 Income Tax Art. 28 A Receivable
1-2100 Land 350.000.000
1-2201 Building at Cost 750.000.000
1-2202 Building Accumulated Depreciation 187.500.000
1-2301 Vehicle at Cost 412.500.000
1-2302 Vehicle Accumulated Depreciation 142.187.500
1-2401 Equipment at Cost 195.600.000
1-2402 Equipment Accumulated Depreciation 140.125.000
2-1100 Accounts Payable 699.300.000
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT Out 78.000.000
2-1500 Income Tax Art.29 Payable
2-2100 Bank Mandiri Loan 360.000.000
3-1100 Common Stock 975.000.000
3-1200 Retained Earning 1.800.000.000
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales 50.530.000.000
4-1200 Sales Discount 52.470.000
4-1300 Sales Return 72.500.000
4-1400 Freight Collected 45.800.000
4-1500 Late Fees Collected 8.500.000
5-1100 Cost of Goods Sold 48.480.500.000
5-1200 Freight Paid 18.700.000
6-1100 Wages & Salaries Expense 276.500.000
6-1200 Advertising Expense 8.800.000
6-1300 Telepon, Water and Elect Expense 45.000.000
6-1400 Store Supplies Expense 4.750.000
6-1500 Repair and Maintenance Expense 9.850.000
6-1600 Bad Debt Expense
6-1700 Depreciation Expense-Building

LSP - AKL 2022 - PAK AH 2

 PT ZAMKLIK
TRIAL BALANCE
AS OF NOVEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1800 Depreciation Expense-Vehicles

6-1900 Depreciation Expense-Equipments
6-2000 Insurance Expense 3.780.000
6-2100 Late Fees Expense 6.500.000
6-2200 Professional Fees 25.000.000
8-1100 Interest Revenue 6.100.000
8-1200 Building Rental Revenue 24.000.000
9-1100 Interest Expense 9.480.000
9-1200 Bank Service Charge 6.600.000
9-1300 Income Tax Expense 2.400.000
9-1400 Corporate Income Tax Expense

JUMLAH 55.008.312.500 55.008.312.500

LSP - AKL 2022 - PAK AH 3

 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Cash in Bank 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.018.182.500

Account : Account Number :

GENERAL LEDGER
Petty Cash 1-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.800.000

Account : Account Number :

GENERAL LEDGER
Accounts Receivable 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 865.800.000

Account : Account Number :

GENERAL LEDGER
Allowance for Doubtful Debt 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 11.800.000

1
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JEMBER

Account : Account Number :

GENERAL LEDGER
Merchandise Inventory 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.220.000.000

Account : Account Number :

GENERAL LEDGER
Store Supplies 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.800.000

Account : Account Number :

GENERAL LEDGER
Prepaid Advertising 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.000.000

Account : Account Number :

GENERAL LEDGER
Prepaid Insurance 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 15.300.000

2
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JEMBER

Account : Account Number :

GENERAL LEDGER
Prepaid Income Tax 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 65.000.000

Account : Account Number :

GENERAL LEDGER
VAT In 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 63.000.000

Account : Account Number :

GENERAL LEDGER
Income Tax Art. 28 A Receivable 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 350.000.000

3
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JEMBER

Account : Account Number :

GENERAL LEDGER
Building at Cost 1-2201
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 750.000.000

Account : Account Number :

GENERAL LEDGER
Building Accum. Depreciation 1-2202
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 187.500.000

Account : Account Number :

GENERAL LEDGER
Vehicle at cost 1-2301
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 412.500.000

Account : Account Number :

GENERAL LEDGER
Vehicle Accum. Depreciation 1-2302
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 142.187.500

4
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 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Equipment 1-2401
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 195.600.000

Account : Account Number :

GENERAL LEDGER
Equipment Accum. Depreciation 1-2402
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 140.125.000

Account : Account Number :

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 699.300.000

Account : Account Number :

GENERAL LEDGER
Accrued Expense 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

5
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 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
VAT Out 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 78.000.000

Account : Account Number :

GENERAL LEDGER
Income Tax Art.29 Payable 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Bank Mandiri Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 360.000.000

6
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 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Common Stock 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 975.000.000

Account : Account Number :

GENERAL LEDGER
Retained Earning 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.800.000.000

Account : Account Number :

GENERAL LEDGER
Dividend 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Income Summary 3-1400
Balance
Date Description Ref. Debet Credit
Debet Credit

7
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 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50.530.000.000

Account : Account Number :

GENERAL LEDGER
Sales Discount 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 52.470.000

Account : Account Number :

GENERAL LEDGER
Sales Return 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 72.500.000

Account : Account Number :

GENERAL LEDGER
Freight Collected 4-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 45.800.000

8
LSP - AKL 2022 - PAK AH
 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Late Fees Collected 4-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8.500.000

Account : Account Number :

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 48.480.500.000

Account : Account Number :

GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18.700.000

Account : Account Number :

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 276.500.000

9
LSP - AKL 2022 - PAK AH
 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Advertising Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8.800.000

Account : Account Number :

GENERAL LEDGER
Telp, Water and Elect Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 45.000.000

Account : Account Number :

GENERAL LEDGER
Store Supplies Expense 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 4.750.000

Account : Account Number :

GENERAL LEDGER
Repair and Maintenance Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.850.000

10
LSP - AKL 2022 - PAK AH
 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Bad Debt Expense 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Depreciation Expense-Building 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Depreciation Expense-Vehicles 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Depreciation Expense-Equipments 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit

11
LSP - AKL 2022 - PAK AH
 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Insurance Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.780.000

Account : Account Number :

GENERAL LEDGER
Late Fees Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.500.000

Account : Account Number :

GENERAL LEDGER
Professional Fees 6-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25.000.000

Account : Account Number :

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.100.000

12
LSP - AKL 2022 - PAK AH
 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Building Rental Revenue 8-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 24.000.000

Account : Account Number :

GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.480.000

Account : Account Number :

GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.600.000

Account : Account Number :

GENERAL LEDGER
Income Tax Expense 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.400.000

13
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 Jl. Sumatra No. 49
JEMBER

Account : Account Number :

GENERAL LEDGER
Corporate Income Tax Expense 9-1400
Balance
Date Description Ref. Debet Credit
Debet Credit

14
LSP - AKL 2022 - PAK AH
 PT ZAMKLIK
TRIAL BALANCE
AS OF DECEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank

1-1101 Petty Cash
1-1102 Accounts Receivable
1-1103 Allowance for Doubtful Debt
1-1104 Merchandise Inventory
1-1105 Store Supplies
1-1106 Prepaid Advertising
1-1107 Prepaid Insurance
1-1108 Prepaid Income Tax
1-1109 VAT In
1-1110 Income Tax Art. 28 A Receivable
1-2100 Land
1-2201 Building at Cost
1-2202 Building Accumulated Depreciation
1-2301 Vehicle at cost
1-2302 Vehicle Accumulated Depreciation
1-2401 Equipment
1-2402 Equipment Accumulated Depreciation
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT Out
2-1500 Income Tax Art.29 Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Discount
4-1300 Sales Return
4-1400 Freight Collected
4-1500 Late Fees Collected
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1100 Wages & Salaries Expense
6-1200 Advertising Expense
6-1300 Telepon, Water and Elect Expense
6-1400 Store Supplies Expense
6-1500 Repair and Maintenance Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expense-Building

LSP - AKL 2022 - PAK AH 15

 PT ZAMKLIK
TRIAL BALANCE
AS OF DECEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1800 Depreciation Expense-Vehicles

6-1900 Depreciation Expense-Equipments
6-2000 Insurance Expense
6-2100 Late Fees Expense
6-2200 Professional Fees
8-1100 Interest Revenue
8-1200 Building Rental Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Corporate Income Tax Expense

JUMLAH

LSP - AKL 2022 - PAK AH 16