Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
TRIAL BALANCE
PER 30 OKTOBER 2018
(Dalam Rupiah)

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 46,000,000 -
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 82,500,000 -
1-1400 Allowance for Doubtful Debt - 8,500,000
1-1500 Inventory 520,000,000 -
1-1600 Store Supplies 14,500,000 -
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 112,000,000 -
1-3100 Equipment at Cost 60,000,000 -
1-3110 Equipment Accum Dep - 4,800,000
2-1100 Master card - 2,100,000
2-1200 Account Payable - 66,000,000
2-1300 Income Tax Payable -
2-1400 VAT Payable - 10,720,000
2-1500 VAT Out - 41,800,000
2-1600 VAT In 31,080,000 -
2-2100 Bank Permata Loan - 300,000,000
3-1100 Tn. Suryono Capital - 400,430,000
3-1200 Tn. Suryono drawing 22,100,000 -
4-1100 Sales - 526,000,000
4-1200 Sales Return 14,000,000 -
4-1300 Sales discount 28,000,000 -
5-1100 Cost of Goods sold computer 310,800,000 -
5-1200 Freight paid 5,500,000 -
5-1300 Purchase discount - 26,100,000
6-1100 Advertising expense 1,100,000 -
6-1200 Tel & elec. expense 5,600,000 -
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 6,000,000 -
8-1100 Interest revenue - 30,000,000
8-1200 Dividend income - 59,680,000
8-1300 Gain loss on sale of stock - 5,600,000
8-1400 Freight collected - 18,800,000
8-1500 Late fees collected - 4,800,000
9-1100 Interest expense 5,500,000 -
9-1200 Bank service charges 3,300,000 -
9-1300 Late fees paid 1,800,000 -
9-1400 Income Tax Expense
1,505,330,000 1,505,330,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENERIMAAN KAS
Bulan : November 2018
Debit Kredit

Tgl Keterangan ACC NAME ACC NUMBER

kas Pot. Penjualan
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENGELUARAN KAS
Bulan : November 2018

DEBIT

DATE INVOICE NO. DESCRIPTION NO. CEK POS REFF ACCOUNT

PAYABLE
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

. WIRASTRI
ENGELUARAN KAS
: November 2018

DEBIT CREDIT

SERBA-SERBI
PURCHASE
CASH IN BANK
DISCOUNT
ACC. NAME ACC. NUMBER AMOUNT

RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER ACC. NUMBER ACC. NUMBER
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PEMBELIAN
Bulan : November 2018

Pembelian PPN Masukan

Tgl No .Faktur Keterangan
(Debit) (Debit)

NOV 27 011671/18 PT. Kemasan citra nusasntara 21,201,000

28 6881 PT. Pasifik gabusindo abadi 18,429,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Utang Dagang
(Kredit)

21,201,000
18,429,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENJUALAN
Bulan : November 2018

Tanggal Keterangan Termn Piutang Dagang (debit)

 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
RNAL PENJUALAN
an : November 2018

Penjualan (kredit)
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. FORTUNA
JURNAL UMUM
Bulan : November 2018

TANGGAL KETERANGAN
Nov 1 beban gaji
kas
1 kas
pendapatan
2 kas
pendapatan
3 kas
pendapatan
4 kas
pendapatan
5 kas
pendapatan
7 kas
pendapatan
10 kas
pendapatan
12 beban listrik, air dan telpon
kas
14 kas
pendapatan
18 kas
pendapatan
20 kas
pendapatan
21 kas
pendapatan
22 kas
pendapatan
26 persedian barang dagang
utang dagang
26 utang dagang
kas
27 persedian barang dagang
utang dagang
27 utang dagang
kas
28 kas
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

pendapatan
Total
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

FORTUNA
NAL UMUM
November 2018

DEBIT KREDIT

Rp 132,500.00
Rp 132,500.00
Rp 3,420,000.00
Rp 3,420,000.00
Rp 6,020,000.00
Rp 6,020,000.00
Rp 1,560,000.00
Rp 1,560,000.00
Rp 520,000.00
Rp 520,000.00
Rp 1,560,000.00
Rp 1,560,000.00
Rp 4,030,000.00
Rp 4,030,000.00
Rp 245,350.00
Rp 245,350.00
Rp 980,000.00
Rp 980,000.00
Rp 130,000.00
Rp 130,000.00
Rp 1,560,000.00
Rp 1,560,000.00
Rp 1,080,000.00
Rp 1,080,000.00
Rp 245,000.00
Rp 245,000.00
Rp 18,429,000.00
Rp 18,429,000.00
Rp 18,429,000.00
Rp 18,429,000.00
Rp 21,201,000.00
Rp 21,201,000.00
Rp 21,201,000.00
Rp 21,201,000.00
Rp 345,000.00
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Rp 345,000.00
Rp 101,087,850.00 Rp 101,087,850.00
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL KAS KECIL
Bulan : November 2018

DEBIT
DATE INVOICE NO. DESCRIPTION
ACC. NAME ACC. NUMBER

RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

T CREDIT
AMOUNT PETTY CASH

CAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015

Pt.kemasan citra nusantara S001

saldo
Date keterangan Ref Debet kredit
debit
27 pembelian 21,201,000 21,201,000
27 pelunasan 21,201,000 -

PT. pasifik gabusindo abadi S002

saldo
Date keterangan Ref debet kredit
debet
28 pembelian 18,429,000 18,429,000
28 pelunasan 18,429,000 -

PT. JAYA TECH S003

Balance
Date Description Ref Debit Credit
Debit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1
2
3
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

saldo
kredit

saldo
kredit

Balance
Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Petty Cash 1-1200

Date Description Ref Debit Credit

2015

Accounts Receivable 1-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Allowance for Doubtful Debt 1-1400

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Inventory 1-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Store Supplies 1-1600

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Prepaid Insurance 1-1700

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Prepaid Rent 1-1800

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Prepaid Tax 1-1900

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Stock Investment 1-2100

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Equipment at Cost 1-3100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Equipment Accumulated Depr. 1-3110

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Master Card 2-1100

Date Description Ref Debit Credit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Account Payable 2-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Income Tax Payable 2-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

VAT Payable 2-1400

Date Description Ref Debit Credit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Dec 1 saldo awal √

2015

VAT Out 2-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

VAT In 2-1600

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Bank Permata Loan 2-2100

Date Description Ref Debit Credit

Dec 1 saldo awal √

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

2015

Tn. Suryono Capital 3-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Tn. Suryono Drawing 3-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Income Summary 3-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Sales 4-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Sales Return 4-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Sales Discount 4-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cost of Goods Sold 5-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Freight Paid 5-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Freight Paid 5-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Purchase Discount 5-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Advertising Expenses 6-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Telephone and Electricity Expenses 6-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Store Supplies Expense 6-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Bad Debt Expense 6-1400

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Spoilage Expense 6-1450

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Depreciation Expense 6-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Insurance Expenses 6-1600

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Rent Expense 6-1700

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Wages & Salaries Expenses 6-1800

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Other Operating Expense 6-9000

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Interest Revenue 8-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Dividen Income 8-1200

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Gain Loss on Sale of Stock 8-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Late Fees Collected 8-1400

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Interest Expenses 9-1100

Date Description Ref Debit Credit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Bank Service Charge 9-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Late Fees Paid 9-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √

2015

Income Tax Expense 9-1400

Date Description Ref Debit Credit

Dec 1 saldo awal √

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
NERACA SALDO
NOVEMBER 2018
Saldo
Kode Nama Akun
Debet
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Saldo
Kredit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENYESUAIAN
Bulan : November 2018

NO.
TANGGAL KETERANGAN
BUKTI REF

RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

IAN
18

DEBIT KREDIT

PITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
NERACA LAJUR
31 NOVEMBER 2018

Unadjusted Trial Balance Adjustments

Acc. No Account Name
Dr. Cr. Dr. Cr.
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Inventory
1-1600 Store Supplies
1-1700 Prepaid insurance
1-1800 Prepaid rent
1-1900 Prepaid tax
1-2100 Stock investment
1-3100 Equipment at Cost
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
2-2100 Bank Permata Loan
3-1100 Tn. Suryono Capital
3-1200 Tn. Suryono drawing
4-1100 Sales
4-1200 Sales Return
4-1300 Sales discount
5-1100 Cost of Goods sold computer
5-1200 Freight paid
5-1300 Purchase discount
6-1100 Advertising expense
6-1200 Tel & elec. expense
6-1300 Store supplies expense
6-1400 Bad debt expense
6-1450 Spoilage expenses
6-1500 Depreciation expense
6-1600 Insurance expense
6-1700 Rent expense
6-1800 Wages and salaries expense
6-9000 Other operating expense
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
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

9-1100 Interest expense

9-1200 Bank service charges
9-1300 Late fees paid
9-1400 Income Tax Expense
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

WIRASTRI
RACA LAJUR
OVEMBER 2018
(dalam rupiah)
Adjusted Trial Balance Income Statement Balance
Dr. Cr. Dr. Cr. Dr. Cr.
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 NOVEMBER 2018
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

018
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
LAPORAN PERUBAHAN MODAL
Untuk Periode yang Berakhir 31 November 2018

Description
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
NERACA
31 November 2018
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

D WIRASTRI
NERACA
November 2018
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
LAPORAN ARUS KAS
Per 31 November 2018
Metode Tidak Langsung
SALDO
KETERANGAN Rp
Rp
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
JURNAL PENUTUP
31 November 2018

Date Description Ref Debit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2015

KODE NAMA AKUN DEBET

 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

PAN

KREDIT