LK Sesi Pertama - CV Maju HW

BIODATA PESERTA UJI KOMPETENSI KEJURUAN (UKK)
SESI PERTAMA - MODEL ONLINE

BIDANG KEAHLIAN AKUNTANSI
SEKOLAH MENENGAH KEJURUAN (SMK)
TAHUN AJARAN 2020 / 2021
NAMA LENGKAP :
KELAS / NO. ABSEN :
NO. UJIAN :
TEMPAT TANGGAL LAHIR :
ASAL SEKOLAH :
DAFTAR AKUN
NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI

1-0000 Assets Aset
1-1000 Current Assets Aset Lancar
1-1110 Cash in Bank Kas di Bank
1-1120 Petty Cash Kas Kecil
1-1130 Notes Receivable Piutang Wesel
1-1140 Account Receivable Piutang Dagang
1-1150 Allowance for Doubtful Debt Cadangan Kerugian Piutang
1-1160 Merchandise Inventory Persediaan Barang Dagang
1-1170 VAT In PPN Masukan
1-1180 Employee Receivable Piutang Karyawan
1-1190 Supplies Perlengkapan Kantor
1-1200 Prepaid Tax Pajak Dibayar Dimuka
1-1210 Prepaid Insurance Asuransi Dibayar Dimuka
1-1211 Prepaid Rent Sewa Dibayar Dimuka
1-2000 Fixed Assets Aset Tetap
1-2100 Land Tanah
1-2200 Building Bangunan
1-2210 Acc. Depreciation of Building Akum. Depresiasi Bangunan
1-2300 Vehicle Kendaraan
1-2310 Acc. Depreciation of Vehicle Akum. Depresiasi Kendaraan
1-2400 Equipment Peralatan
1-2410 Acc. Depreciation of Equipment Akum. Depresiasi Peralatan
2-0000 Liabilities Kewajiban
2-1000 Current Liabilities Kewajiban Lancar
2-1110 Account Payable Utang Dagang
2-1120 Notes Payable Utang Wesel
2-1130 VAT Out PPN Keluaran
2-1140 Income Tax Payable Utang Pajak
2-2000 Long-Term Liabilities Kewajiban Jangka Panjang
2-2100 BRI Loan Utang BRI
3-0000 Equity Ekuitas
3-1000 Adrial's Capital Modal Adrial
3-2000 Gibran's Capital Modal Gibran
3-3000 Capital Stock Modal saham
3-4000 Adrial's Prive Prive Adrial
3-5000 Gibran's Prive Prive Gibran
3-6000 Retained Earning Laba Ditahan
3-7000 Income Summary Ikhtisar Laba Rugi
4-0000 Income Pendapatan
4-1000 Sales Penjualan
4-2000 Sales Returns Retur Penjualan
4-3000 Sales Discount Diskon Penjualan
4-4000 Commission Revenue Pendapatan Denda
4-5000 Freight Collected Pendapatan Angkutan
5-0000 Cost of Sales Harga Pokok Penjualan
5-1000 Cost of Good Sold Harga Pokok Barang Dagangan
5-2000 Freight Paid Biaya Angkut
5-3000 Purchase Discount Potongan Pembelian
6-0000 Expenses Beban
6-1110 Depreciation Expense - Building Beban Depresiasi Bangunan
6-1120 Depreciation Expense - Vehicles Beban Depresiasi Kendaraan
6-1130 Depreciation Expense - Equipment Beban Depresiasi Peralatan
6-1140 Other Expense Beban Lain-lain
6-1150 Repairs & Maintenance Expense Beban Perawatan dan Perbaikan
6-1160 Advertising Expense Beban Iklan
6-1170 Wages & Salaries Expense Beban Gaji
6-1180 Rent Expense Beban Sewa
6-1190 Insurance Expense Beban Asuransi
6-1200 Supplies Expense Beban Perlengkapan
8-0000 Other Revenues and Gains : Pendapatan Lain-Lain
8-1000 Interest Revenue Pendapatan Bunga
8-2000 Late Fees Collected Pendapatan Denda
8-3000 Gain on Exchange Assets Laba Pertukaran Aset
9-0000 Other Expenses and Losses : Beban Lain-lain
9-1000 Interest Expense Beban Bunga Bank
9-2000 Bank Service Charge Beban Administrasi Bank
9-3000 Income Tax Expense Beban Pajak Penghasilan
9-4000 Late Fees Expense Beban Denda Keterlambatan
9-5000 Loss on Exchange Assets 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
(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 1 BKM12-1 Toko Makmur 16,695,000 305,000 17,000,000
2020 3 F12-1 Jual Tunai Tk. Makmur 16,335,000 Cost of Good Sold 9,900,000 Sales 14,850,000
VAT Out 1,485,000
Merchandise Inventory 9,900,000
TOTAL
1-1110 4-3000 1-1140
Page : 2
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
Total Total

CV MAJU HOMEWARE
PURCHASE JOURNAL
(in rupiahs)
DEBIT CREDIT
INVOICE
DATE DESCRIPTION POST REF Merchandise
NUMBER Freight Paid VAT In Account Payable
Inventory
Des
2020
TOTAL
5-2000 1-1170 1-1160 2-1110
RECAPITULATION
DEBIT CREDIT
TOTAL TOTAL

CV MAJU HOMEWARE
CASH PAYMENT JOURNAL
(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
TOTAL
2-1110 1-1110 5-3000
RECAPITULATION
DEBIT CREDIT
TOTAL TOTAL

CV MAJU HOMEWARE
GENERAL JOURNAL (MEMORIAL)
(in Rupiahs)
EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO
TOTAL
RECAPITULATION
ACC. NO DEBIT ACC. NO CREDIT
TOTAL TOTAL

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
Persediaan Akhir Barang
CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Whitty Lemari METHOD : AVERAGE
EVIDENCE
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
EVIDENCE
Dec
2020
CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Central Springbed METHOD : AVERAGE
EVIDENCE
Dec
2020

CV MAJU HOMEWARE
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Olympic Kasur METHOD : AVERAGE
EVIDENCE
Dec
2020

CV MAJU HOMEWARE
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
DEBITOR : Toko Makmur NO. : C01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec
2020
DEBITOR : Toko Jaya NO. : C02

BALANCE
DEBIT CREDIT
Dec
2020
DEBITOR : Toko Merdeka NO. : C03

BALANCE
DEBIT CREDIT
Dec
2020
DEBITOR : Aneka Mebel NO. : C04

BALANCE
DEBIT CREDIT
Dec
2020
DEBITOR : Mulia Furniture NO. : C05

BALANCE
DEBIT CREDIT
Dec
2020
DEBITOR : Dinas Pendidikan Surakarta NO. : C06

BALANCE
DEBIT CREDIT
Dec
2020
F.024-P1-08/09Hak Cipta pada Depdiknas Mengelola Buku BesarKunci Jawaban Halaman 2

CV MAJU HOMEWARE
ACCOUNT PAYABLE SUBSIDIARY LEDGER
CREDITOR : PT Informa Abadi NO. : S01

BALANCE
DEBIT CREDIT
Dec
2020
CREDITOR : PT Ace Sejahtera NO. : S02

BALANCE
DEBIT CREDIT
Dec
2020
CREDITOR : PT Dunia Furniture NO. : S03

BALANCE
DEBIT CREDIT
Dec 1 Rp 63,768,500
2020 1 PJ Rp 37,080,000 Rp 100,848,500

CV MAJU HOMEWARE
RECAPITULATION OF ACCOUNT RECEIVABLE LEDGER
NO DEBITORS NAME AMOUNT

1
2
3
4
5
TOTAL ###
###
CV MAJU HOMEWARE
RECAPITULATION OF ACCOUNT PAYABLE LEDGER
NO CREDITORS NAME AMOUNT

1
2
3
TOTAL ###
###
CV MAJU HOMEWARE
RECAPITULATION OF INVENTORY CARD
NO ITEM NAME QTY PRICE AMOUNT

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

CV MAJU HOMEWARE
GENERAL LEDGER
(in rupiahs)
ACCOUNT : Cash in Bank ACCOUNT NO. : 1-1110
BALANCE
DEBIT CREDIT
ACCOUNT : Petty Cash ACCOUNT NO. : 1-1120

BALANCE
DEBIT CREDIT
ACCOUNT : Notes Receivable ACCOUNT NO. : 1-1130

BALANCE
DEBIT CREDIT
ACCOUNT : Account Receivable ACCOUNT NO. : 1-1140

BALANCE
DEBIT CREDIT
ACCOUNT : Allowance for Doubtful Debt ACCOUNT NO. : 1-1150

BALANCE
DEBIT CREDIT
ACCOUNT : Merchandise Inventory ACCOUNT NO. : 1-1160

BALANCE
DEBIT CREDIT
F.024-P1-08/09Hak Cipta pada Depdiknas Buku Besar Umum Halaman 1 dari 25 Mengelola Buku BesarKunci Jawaban Halaman 1
CV MAJU HOMEWARE
GENERAL LEDGER
ACCOUNT : VAT In ACCOUNT NO. : 1-1170
BALANCE
DEBIT CREDIT
ACCOUNT : Employee Receivable ACCOUNT NO. : 1-1180

BALANCE
DEBIT CREDIT
ACCOUNT : Supplies ACCOUNT NO. : 1-1190

BALANCE
DEBIT CREDIT
ACCOUNT : Prepaid Tax ACCOUNT NO. : 1-1200

BALANCE
DEBIT CREDIT
ACCOUNT : Prepaid Insurance ACCOUNT NO. : 1-1210

BALANCE
DEBIT CREDIT
ACCOUNT : Prepaid Rent ACCOUNT NO. : 1-1211

BALANCE
DEBIT CREDIT
ACCOUNT : Land ACCOUNT NO. : 1-2100

BALANCE
DEBIT CREDIT
CV MAJU HOMEWARE
GENERAL LEDGER
ACCOUNT : Building ACCOUNT NO. : 1-2200
BALANCE
DEBIT CREDIT
ACCOUNT : Acc. Depreciation of Building ACCOUNT NO. : 1-2210

BALANCE
DEBIT CREDIT
ACCOUNT : Vehicle ACCOUNT NO. : 1-2300

BALANCE
DEBIT CREDIT
ACCOUNT : Acc. Depreciation of Vehicle ACCOUNT NO. : 1-2310

BALANCE
DEBIT CREDIT
ACCOUNT : Equipment ACCOUNT NO. : 1-2400

BALANCE
DEBIT CREDIT
ACCOUNT : Acc. Depreciation of Equipment ACCOUNT NO. : 1-2410

BALANCE
DEBIT CREDIT
CV MAJU HOMEWARE
GENERAL LEDGER
ACCOUNT : Account Payable ACCOUNT NO. : 2-1110

BALANCE
DEBIT CREDIT
ACCOUNT : Notes Payable ACCOUNT NO. : 2-1120

BALANCE
DEBIT CREDIT
ACCOUNT : VAT Out ACCOUNT NO. : 2-1130

BALANCE
DEBIT CREDIT
ACCOUNT : Income Tax Payable ACCOUNT NO. : 2-1140

BALANCE
DEBIT CREDIT
ACCOUNT : BRI Loan ACCOUNT NO. : 2-2100

BALANCE
DEBIT CREDIT
ACCOUNT : Adrial's Capital ACCOUNT NO. : 3-1000

BALANCE
DEBIT CREDIT
CV MAJU HOMEWARE
GENERAL LEDGER
ACCOUNT : Gibran's Capital ACCOUNT NO. : 3-2000

BALANCE
DEBIT CREDIT
ACCOUNT : Capital Stock ACCOUNT NO. : 3-3000

BALANCE
DEBIT CREDIT
ACCOUNT : Adrial's Prive ACCOUNT NO. : 3-4000

BALANCE
DEBIT CREDIT
ACCOUNT : Gibran's Prive ACCOUNT NO. : 3-5000

BALANCE
DEBIT CREDIT
ACCOUNT : Retained Earning ACCOUNT NO. : 3-6000

BALANCE
DEBIT CREDIT
ACCOUNT : Income Summary ACCOUNT NO. : 3-7000

BALANCE
DEBIT CREDIT
CV MAJU HOMEWARE
GENERAL LEDGER
ACCOUNT : Sales ACCOUNT NO. : 4-1000

BALANCE
DEBIT CREDIT
ACCOUNT : Sales Returns ACCOUNT NO. : 4-2000

BALANCE
DEBIT CREDIT
ACCOUNT : Sales Discount ACCOUNT NO. : 4-3000

BALANCE
DEBIT CREDIT
ACCOUNT : Commission Revenue ACCOUNT NO. : 4-4000

BALANCE
DEBIT CREDIT
ACCOUNT : Freight Collected ACCOUNT NO. : 4-5000

BALANCE
DEBIT CREDIT
ACCOUNT : Cost of Good Sold ACCOUNT NO. : 5-1000

BALANCE
DEBIT CREDIT
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
5-3000 Purchase Discount
TOTAL

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

LK Sesi Pertama - CV Maju HW

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BIODATA PESERTA UJI KOMPETENSI KEJURUAN (UKK)

SESI PERTAMA - MODEL ONLINE

KELAS / NO. ABSEN :

TEMPAT TANGGAL LAHIR :

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI

1-1120 Petty Cash

1-1130 Notes Receivable

1-1140 Account Receivable

1-1150 Allowance for Doubtful Debt

1-1160 Merchandise Inventory

1-1180 Employee Receivable

1-1200 Prepaid Tax

1-1210 Prepaid Insurance

1-1211 Prepaid Rent

1-2210 Acc. Depreciation of Building

1-2310 Acc. Depreciation of Vehicle

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

3-2000 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

4-2000 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

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

Account. No. Amount Account. No. Amount

Mengelola Buku JurnalKunci Jawaban Halaman 1

Mengelola Buku JurnalKunci Jawaban Halaman 2

Mengelola Buku JurnalKunci Jawaban Halaman 3

Mengelola Buku JurnalKunci Jawaban Halaman 4

ACC. NO DEBIT ACC. NO CREDIT

Mengelola Buku JurnalKunci Jawaban Halaman 5

ITEM NAME : Funika Rak METHOD : AVERAGE

Persediaan Akhir Barang