Professional Documents
Culture Documents
KEAHLIAN TAHUN
PELAJARAN 2023/2024
PETUNJUK
1. Cermati angka-angka terdapat dalam Neraca Saldo Sebelum Penyesuaian per 31
Desember 2022
2. Perhatikan informasi tentang penyesuaian akhir periode 2022
3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas
berikut ini :
a. Menyusun jurnal penyesuaian (adjusting entries) dan posting ke buku besar
b. Menyelesaikan kertas kerja (worksheet) sepuluh kolom
c. Menyusun laporan keuangan: Laporan Laba-Rugi, Laporan Perubahan Ekuitas,
Neraca, dan Laporan Arus Kas (metode langsung)
d. Menyusun Jurnal Penutup (closing entries) dan posting ke buku besar
e. Menyusun neraca saldo setelah penutupan (post closing trial balance)
4. Kerjakan dengan teliti, cepat dan rapi.
Debit Credit
No Akun Nama Akun
(Rp.) (Rp.)
1-1100 Cash in Bank 1.209.440.000 -
1-1200 Petty Cash 14.300.000 -
1-1300 Accounts Receivable 530.220.000 -
1-1400 Allowance for Doubtful Debt - 9.200.000
1-1500 Merchandise Inventory 825.500.000 -
1-1600 Store Supplies 14.200.000 -
1-1700 Prepaid Insurance 26.250.000 -
1-1800 Prepaid Rent 33.750.000 -
1-1900 Prepaid Tax - -
1-1910 PPN Income 45.860.000 -
1-2100 Equipment at Cost 34.200.000 -
1-2110 Equipment Accum Dep - 24.750.000
2-1100 Accounts Payable - 270.810.000
2-1200 Expense Payable - 9.850.000
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 70.385.000
2-2100 Bank Mandiri Loan - 250.000.000
UD MUDAH HASIL
Jl. Raya Arjuna 121
Jakarta
(………………………)
Dokumen transaksi : 19
UD MUDAH HASIL
Jl. Raya Arjuna 121
Jakarta
Dibukukan oleh :
(………………………)
Dibukukan oleh :
(………………………)
UD MUDAH HASIL
JURNAL PENERIMAAN KAS
Bulan: Desember 2022
(dalam rupiah)
DEBIT CREDIT
NO. POS OTHERS
DATE CASH IN PPN SALES ACCOUNT
EVIDENCE DESCRIPTION REF ACCOUNT
BANK Outcome DISCOUNT RECEIVABLE ACCOUNT TOTAL
NO
Des. 3 BKM12-1 Toko Kharisma 41.625.000 41.625.000
14 BKM12-2 Toko Barokah 30.000.000 30.000.000
25 BKM12-3 Toko Maju 24.975.000 24.975.000
29 BKM12-4 Toko Mitra 118.215.000 Sales 4-1100 106.500.000
PPN Outcome 2-1500 11.715.000
30 BKM12-5 Toko Mitra 29.970.000 29.970.000
244.785.000 - 126.570.000 - - -
(1-1100) (1-1300)
RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
1-1100 244.785.000 1-1300 126.570.000
2-1500 11.715.000
4-1100 106.500.000
RECAPITULATION
DEBIT CREDIT
Account
No. Total Account No Total
2-1100 269.095.000 1-1100 278.095.000
2-1200 9.000.000
DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION FREIGHT ACCOUNTS
NO. REF PPN Income INVENTORY
PAID PAYABLE
Des 10 F05 PT. Putra 1.000.000 16.500.000 150.000.000 167.500.000
22 A17 PT. Mandiri 25.850.000 235.000.000 260.850.000
RECAPITULATION
DEBIT CREDIT
Account
No Total Account No Total
1-1500 385.000.000 2-1100 428.350.000
2-1600 42.350.000
5-1200 1.000.000
DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS FREIGHT PPN
NO. REF SALES
RECEIVABLE COLLECTED OUTCOME
Des 06 F-12-1 Toko Barokah 201.355.000 180.500.000 1.000.000 19.855.000
18 F-12-2 Toko Kharisma 161.840.000 144.000.000 2.000.000 15.840.000
27 F-12-3 Toko Maju 163.725.000 147.500.000 16.225.000
RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
1-1300 526.920.000 2-1500 51.920.000
4-1100 472.000.000
4-1400 3.000.000
EVIDENCE POS
DATE DESCRIPTION DEBIT CREDIT
NO REF
Des 6 F12-1 Cost of Good Sold 5-1100 103.500.000
Merchandise
Inventory 1-1500 103.500.000
(Toko Barokah)
11 NK-1 Accounts Payable 2-1100 9.990.000
Merchandise
Inventory 1-1500 9.000.000
PPN Income 2-1600 990.000
(PT. Putra)
18 F12-2 Cost of Good Sold 5-1100 82.000.000
Merchandise
Inventory 1-1500 82.000.000
(Toko Kharisma)
27 F12-3 Cost of Good Sold 5-1100 85.000.000
Merchandise
Inventory 1-1500 85.000.000
(Toko Maju)
29 BKM12-4 Cost of good Sold 5-1100 60.000.000
Meechandise
Inventory 1-1500 60.000.000
(Toko Mitra)
RECAPITULATION
DEBIT CREDIT
Account Account
No Total No Total
2-1100 9.990.000 1-1500 339.500.000
5-1100 330.500.000 2-1600 990.000
700.000 700.000
(1-1200)
RECAPITULATION
DEBIT CREDIT
Account
Account No Total No Total
1-1600 700.000 1-1200 700.000