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

UD. WIRASTRI
TRIAL BALANCE
PER 30 NOVEMBER 2015
(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 : Desember 2015
DEBIT CREDIT

INVOICE NO. DESCRIPTION SERBA - SERBI SERBA -SERBI


DATE REF ACCOUNT
CASH IN BANK
RECEIVABLE ACC
ACC NAME ACC NUMBER AMOUNT ACC NAME AMOUNT
NUMBER

-
RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

UD. WIRASTRI
JURNAL PENGELUARAN KAS
Bulan : Desember 2015

DEBIT

DATE INVOICE NO. DESCRIPTION NO. CEK POS REFF ACCOUNT


PAYABLE
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

. WIRASTRI
ENGELUARAN KAS
: Desember 2015

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 : Desember 2015

DEBIT
DATE INVOICE NO. DESCRIPTION REF
INVENTORY VAT In

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

BIT CREDIT
ACCOUNTS
FREIGHT PAID
PAYABLE

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

UD. WIRASTRI
JURNAL PENJUALAN
Bulan : Desember 2015

DEBIT
DATE INVOICE NO. DESCRIPTION REF
ACCOUNTS
RECEIVABLE

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

STRI
UALAN
ber 2015

DEBIT KREDIT

COGS (Dr.)/ FREIGHT


SALES VAT Out
INVENTORY (Cr.) COLLECTED
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

UD. WIRASTRI
JURNAL UMUM
Bulan : Desember 2015

NO.
TANGGAL BUKTI KETERANGAN REF DEBIT KREDIT

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

UD. WIRASTRI
JURNAL KAS KECIL
Bulan : Desember 2015

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
KARTU PERSEDIAAN
Bulan : Desember 2015

Item : PM300
INVOICE IN
DATE DESCRIPTION
NO. QTY PRICE

Item : SM300
IN
DATE INVOICE NO. DESCRIPTION QTY PRICE
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

UD. WIRASTRI
KARTU PERSEDIAAN
Bulan : Desember 2015

IN OUT BALANCE
AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

IN OUT BALANCE
AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

0
0
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

UD WIRASTRI
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015

PT. SURYA S001


Balance
Date Description Ref Debit Credit
Debit

PT. INDOTECH S002


Balance
Date Description Ref Debit Credit
Debit

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

Balance
Credit

Balance
Credit

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

UD WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Cahaya Elektro C001


Balance
Date Description Ref Debit Credit
Debit

Toko Elektro Jaya C002


Balance
Date Description Ref Debit Credit
Debit

Toko Indah Maju C003


Balance
Date Description Ref Debit Credit
Debit

Toko Merah Putih C004


Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

Balance
Date Description Ref Debit Credit
Debit

UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah


1
2
3
4
5
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

Balance
Credit

Balance
Credit

Balance
Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

Balance
Credit
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
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 : Desember 2015

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
15

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 DESEMBER 2015

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
ESEMBER 2015
(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 Desember 2015
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

5
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
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

UD WIRASTRI
NERACA
31 DESEMBER 2015
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

D WIRASTRI
NERACA
ESEMBER 2015
Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

UD WIRASTRI
LAPORAN ARUS KAS
Per 31 Desember 2015
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 DESEMBER 2015

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
(Dalam Rupiah)

KODE NAMA AKUN DEBET


Telah diedit oleh KKP IRSAN LUBIS REKAN TRAINING DIVISION

KREDIT

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