2016-2017 - LEMBAR JAWABAN UKK AKUNTANSI - Laporan - NADINE ANGELLINA
2016-2017 - LEMBAR JAWABAN UKK AKUNTANSI - Laporan - NADINE ANGELLINA
2016-2017 - LEMBAR JAWABAN UKK AKUNTANSI - Laporan - NADINE ANGELLINA
NIS :
20
2006
Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD. WIRASTRI
TRIAL BALANCE
PER 30 NOVEMBER 2015
(Dalam Rupiah)
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Inventory 1-1500
Date Description Ref Debit Credit
Dec 31 saldo √
2015 31 Adjusment ADJ 28,500,000
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Date Description Ref Debit Credit
Dec 31 saldo √
2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
VAT In 2-1600
Date Description Ref Debit Credit
Dec 31 saldo √
2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Sales 4-1100
Date Description Ref Debit Credit
Dec 31 saldo √
2015 31 closing journal CJ 1,553,500,000
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Date Description Ref Debit Credit
Dec 31 saldo √
2015 31 CLOSING JOURNAL CJ 34,680,000
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Balance
Debit Credit
241,123,000
243,873,000
Balance
Debit Credit
500,000
Balance
Debit Credit
658,530,000
Balance
Debit Credit
14,500,000
19,755,900
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
570,000,000
541,500,000
Balance
Debit Credit
15,500,000
7,000,000
Balance
Debit Credit
12,000,000
10,000,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
24,000,000
19,000,000
Balance
Debit Credit
89,000,000
Balance
Debit Credit
67,200,000
Balance
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Debit Credit
60,000,000
Balance
Debit Credit
4,800,000
6,000,000
Balance
Debit Credit
-
Balance
Debit Credit
717,420,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
-
9,755,000
Balance
Debit Credit
-
19,570,000
Balance
Debit Credit
139,350,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
119,780,000
Balance
Debit Credit
285,000,000
Balance
Debit Credit
400,430,000
662,202,100
Balance
Debit Credit
23,100,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
1,710,205,000
261,772,100
-
Balance
Debit Credit
1,553,500,000
-
Balance
Debit Credit
66,000,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
32,422,000
-
Balance
Debit Credit
1,147,800,000
-
Balance
Debit Credit
5,720,000
-
Balance
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Debit Credit
34,680,000
-
Balance
Debit Credit
1,850,000
-
Balance
Debit Credit
6,550,000
-
Balance
Debit Credit
11,150,000
19,650,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
3,600,000
8,855,900
-
Balance
Debit Credit
8,500,000
37,000,000
-
Balance
Debit Credit
4,800,000
6,000,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
6,000,000
8,000,000
-
Balance
Debit Credit
22,000,000
27,000,000
-
Balance
Debit Credit
49,500,000
-
Balance
Debit Credit
8,300,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
30,000,000
33,000,000
-
Balance
Debit Credit
62,180,000
-
Balance
Debit Credit
2,800,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Balance
Debit Credit
19,025,000
Balance
Debit Credit
5,020,000
-
Balance
Debit Credit
8,515,000
-
Balance
Debit Credit
3,300,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
3,550,000
-
Balance
Debit Credit
1,965,000
-
Balance
Debit Credit
- -
9,755,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD. WIRASTRI
NERACA SALDO
PER 31 DESEMBER 2015
Saldo
Kode Nama Akun
Debet
1-1100 Cash in Bank 241,123,000
1-1200 Petty Cash 500,000
1-1300 Accounts Receivable 658,530,000
1-1400 Allowance for Doubtful Debt
1-1500 Inventory 570,000,000
1-1600 Store Supplies 15,500,000
1-1700 Prepaid insurance 12,000,000
1-1800 Prepaid rent 24,000,000
1-1900 Prepaid tax 89,000,000
1-2100 Stock investment 67,200,000
1-3100 Equipment at Cost 60,000,000
1-3110 Equipment Accum Dep
2-1100 Master card
2-1200 Account Payable
2-1300 Income Tax Payable
2-1400 VAT Payable
2-1500 VAT Out
2-1600 VAT In 119,780,000
2-2100 Bank Permata Loan
3-1100 Tn. Suryono Capital
3-1200 Tn. Suryono drawing 23,100,000
4-1100 Sales
4-1200 Sales Return 66,000,000
4-1300 Sales discount 32,422,000
5-1100 Cost of Goods sold computer 1,147,800,000
5-1200 Freight paid 5,720,000
5-1300 Purchase discount
6-1100 Advertising expense 1,850,000
6-1200 Tel & elec. expense 6,550,000
6-1300 Store supplies expense 11,150,000
6-1400 Bad debt expense 3,600,000
6-1450 Spoilage expenses 8,500,000
6-1500 Depreciation expense 4,800,000
6-1600 Insurance expense 6,000,000
6-1700 Rent expense 22,000,000
6-1800 Wages and salaries expense 49,500,000
6-9000 Other operating expense 8,300,000
8-1100 Interest revenue
8-1200 Dividend income
8-1300 Gain loss on sale of stock
8-1400 Freight collected
8-1500 Late fees collected
9-1100 Interest expense 8,515,000
9-1200 Bank service charges 3,300,000
9-1300 Late fees paid 1,965,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Saldo
Kredit
14,500,000
4,800,000
-
717,420,000
-
139,350,000
285,000,000
400,430,000
1,553,500,000
34,680,000
30,000,000
62,180,000
2,800,000
19,025,000
5,020,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
3,268,705,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD. WIRASTRI
JURNAL PENYESUAIAN
Bulan : Desember 2015
NO.
TANGGAL KETERANGAN
BUKTI REF
DES 31 BM12-2 Spoilage expenses 6-1450
2015 Inventory 1-1500
RECAPITULATION
DEBIT DEBIT
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
JUMLAH 202,560,900
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
IAN
15
DEBIT KREDIT
28,500,000
28,500,000
2,750,000
250,000
3,000,000
8,500,000
5,000,000
2,000,000
5,255,900
8,500,000
5,000,000
2,000,000
5,255,900
1,200,000
1,200,000
139,350,000
119,780,000
19,570,000
9,755,000
9,755,000
PITULATION
DEBIT DEBIT
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
JUMLAH 202,560,900
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD WIRASTRI
NERACA LAJUR
31 DESEMBER 2015
WIRASTRI
RACA LAJUR
ESEMBER 2015
(dalam rupiah)
Adjusted Trial Balance Income Statement Balance
Dr. Cr. Cr. Dr. Cr.
243,873,000 243,873,000 -
500,000 500,000 -
658,530,000 658,530,000 -
19,755,900 - 19,755,900
541,500,000 541,500,000 -
7,000,000 7,000,000 -
10,000,000 10,000,000 -
19,000,000 19,000,000 -
89,000,000 89,000,000 -
67,200,000 67,200,000 -
60,000,000 60,000,000 -
6,000,000 - 6,000,000
- -
717,420,000 - 717,420,000
9,755,000 - 9,755,000
19,570,000 - 19,570,000
- - -
- - -
285,000,000 - 285,000,000
400,430,000 - 400,430,000
23,100,000 23,100,000 -
1,553,500,000 - 1,553,500,000
66,000,000 66,000,000 -
32,422,000 32,422,000 -
1,147,800,000 1,147,800,000 -
5,720,000 5,720,000 -
34,680,000 - 34,680,000
1,850,000 1,850,000 -
6,550,000 6,550,000 -
19,650,000 19,650,000 -
8,855,900 8,855,900 -
37,000,000 37,000,000 -
6,000,000 6,000,000 -
8,000,000 8,000,000 -
27,000,000 27,000,000 -
49,500,000 49,500,000 -
8,300,000 8,300,000 -
33,000,000 - 33,000,000
62,180,000 - 62,180,000
2,800,000 - 2,800,000
19,025,000 - 19,025,000
5,020,000 - 5,020,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
8,515,000 8,515,000 -
3,550,000 3,550,000 -
1,965,000 1,965,000 -
9,755,000 9,755,000 -
3,168,135,900 3,168,135,900 1,448,432,900 1,710,205,000 1,719,703,000 1,457,930,900
261,772,100 261,772,100
1,710,205,000 1,710,205,000 1,719,703,000 1,719,703,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Sales
Sales Return Rp 66,000,000
Sales Discount Rp 32,422,000
Net Sales
Cost of Goods sold computer Rp 1,147,800,000
Freight paid Rp 5,720,000
Purchase discount Rp (34,680,000)
Cost of Goods sold
Gross Profit
Operating Expenses :
Advertising expense Rp 1,850,000
Tel & elec. expense Rp 6,550,000
Store supplies expense Rp 19,650,000
Bad debt expense Rp 8,855,900
Spoilage expenses Rp 37,000,000
Depreciation expense Rp 6,000,000
Insurance expense Rp 8,000,000
Rent expense Rp 27,000,000
Wages and salaries expense Rp 49,500,000
Other operating expense Rp 8,300,000
Total Operating Expenses
Rp 1,553,500,000
Rp 98,422,000
Rp 1,455,078,000
Rp 1,118,840,000
Rp 336,238,000
Rp 172,705,900
Rp 163,532,100
Rp 98,240,000
Rp 261,772,100
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD WIRASTRI
LAPORAN PERUBAHAN EKUITAS
Untuk Periode yang Berakhir 31 Desember 2015
Description
Tn. Suryono Capital Rp 400,430,000.00
Net Income Rp 261,772,100.00
Rp 662,202,100.00
Tn. Suryono drawing Rp 23,100,000.00
Rp 639,102,100.00
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD WIRASTRI
NERACA
31 DESEMBER 2015
Assets
Curreat Assets
Cash in Bank Rp 243,873,000
Petty Cash Rp 500,000
Accounts Receivable Rp 658,530,000
Allowance for Doubtful Debt Rp (19,755,900)
Rp 638,774,100
Inventory Rp 541,500,000
Store Supplies Rp 7,000,000
Prepaid insurance Rp 10,000,000
Prepaid rent Rp 19,000,000
Prepaid tax Rp 89,000,000
TOTAL CURREAT ASSETS Rp 1,549,647,100
FIXED ASSETS
Stock investment Rp 67,200,000
Equipment at Cost Rp 60,000,000
Equipment Accum Dep Rp (6,000,000)
Rp 54,000,000
TOTAL FIXED ASSETS Rp 1,670,847,100
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
D WIRASTRI
NERACA
ESEMBER 2015
EQUITY
Tn. Suryono Capital Rp 639,102,100
UD WIRASTRI
LAPORAN ARUS KAS
Per 31 Desember 2015
Metode Tidak Lang
KETERANGAN Rp
ARUS KAS DARI AKTIVITAS OPERASI
Sales 226,645,000
Interest revenue 2,750,000
Accounts Receivable 266,178,000
Allowance for Doubtful Debt 6,000,000
Late fees collected 220,000
ARUS KAS UNTUK AKTIVA OPERASI
Account Payable (315,920,000)
VAT Payable (10,720,000)
Interest expense (3,015,000)
Late fees paid (165,000)
Master card (3,600,000)
ARUS KAS DARI AKTIVITAS OPERASI
168,373,000
27,000,000
2,500,000
197,873,000
46,000,000
243,873,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD WIRASTRI
JURNAL PENUTUP
31 DESEMBER 2015
Rp 3,443,510,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Credit
Rp 1,710,205,000
Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp -
Rp 1,850,000
Rp 6,550,000
Rp 19,650,000
Rp 8,855,900
Rp 37,000,000
Rp 6,000,000
Rp 8,000,000
Rp 27,000,000
Rp 49,500,000
Rp 8,300,000
Rp 8,515,000
Rp 3,550,000
Rp 1,965,000
Rp 9,755,000
Rp 261,772,100
Rp 23,100,000
Rp 3,443,510,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
UD. WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2015
(Dalam Rupiah)
PAN
KREDIT
-
-
-
19,755,900
-
-
-
-
-
-
-
6,000,000
-
717,420,000
9,755,000
19,570,000
-
-
285,000,000
639,102,100
-
1,696,603,000