2016-2017_lembar-jawaban-ukk-akuntansi (2).xls

Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N

UD. WIRASTRI TRIAL BALANCE PER 30 NOVEMBER 2015 (Dalam Rupia! "ODE 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1'00 1-1800 1-1)00 1-2100 1-3100 1-3110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 4-1100 4-1200 4-1300 5-1100 5-1200 5-1300 6-1100 6-1200 6-1300 6-1400 6-1450 6-1500 6-1600 6-1'00 6-1800 6-)000 8-1100 8-1200 8-1300 8-1400 8-1500 )-1100 )-1200 )-1300 )-1400

NAMAA"UN CashinBank PettyCash AccountsReceivable Alloance !o" #oubt!ul #ebt $nvento"y %to"e%u&&lies P"e&ai(insu"ance P"e&ai("ent P"e&ai(ta* %tockinvest+ent ui&+entatCost ui&+entAccu+#e& .aste"ca"( AccountPayable $nco+e /a* Payable A/Payable A/ut A/$n Bank Pe"+ata oan /n%u"yonoCa&ital /n%u"yono("ain %ales %alesRetu"n %ales(iscount Cost o! oo(s sol( co+&ute" "eiht&ai( Pu"chase (iscount A(ve"tisine*&ense /el7elece*&ense %to"esu&&liese*&ense Ba((ebte*&ense %&oilaee*&enses #e&"eciatione*&ense $nsu"ancee*&ense Rente*&ense aes an( sala"ies e*&ense the" o&e"atin e*&ense $nte"est "evenue #ivi(en(inco+e ain loss on sale o! stock "eihtcollecte( ate!eescollecte( $nte"este*&ense Bankse"vicecha"es ate!ees&ai( $nco+e /a* *&ense

DEBET 46,000,000 5,000,000 82,500,000 520,000,000 14,500,000 12,000,000 24,000,000 8),000,000 112,000,000 60,000,000 -

31,080,000 22,100,000 14,000,000 28,000,000 310,800,000 5,500,000 1,100,000 5,600,000 11,150,000 3,600,000 8,500,000 4,800,000 6,000,000 22,000,000 4),500,000 6,000,000 5,500,000 3,300,000 1,800,000 1#505#330#000

"REDIT

8,500,000 4,800,000 2,100,000 66,000,000 10,'20,000 41,800,000 300,000,000 4 00,430,000 526,000,000 26,100,000 30,000,000 5),680,000 5,600,000 18,800,000 4,800,000 1#505#330#000 $

%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N

UD. WIRASTRI $URNAL PENERIMAAN "AS Bula% & D''m)'* 2015 D E B IT D AT E

INVOICE NO.

DESCRIPTION

RE+

C R E D IT

S E RSBE -AR B I

ACCOUNT RECEIVABLE

CAS, IN BAN" A CC NA M E

A CC NUM BER

A M OU N T

SE R B-A SERBI ACC A M OU N NUMBER

A CC NA ME

RECAPITULATION DE B I T A C C .NUM B E R

C R E DI T A M O UNT

A C C .NUM B E R

A M O UNT


UD.WIRAS $URNALPENELU Bula% & D''m)

D AT E

I N VO I C E N O.

D ES C R I P TI ON

N O .C E"

P OS R E+ +

ACCOUNT PA/ABLE


RI RAN "AS * 2015 D E BI T

CRED IT

SERBA-SERBI ACC. NAME

A C C . N U M BE R

A MO U N T

PURC,ASE DISCOUNT

CAS, IN BAN"

RECAPITULATION D E B IT A CC . N U M B E R

A CC. N U MBER

DEBI T A C C. N U M B E R

A CC . N U M B E R


UD. WIRASTRI $URNAL PEMBELIAN Bula% & D''m)'* 2015 DEBIT DATE INVOICE NO. DESCRIPTION RE+

INVENTOR/

DEBIT ACC. N UMBER

VATI%

RECAPIT DEBIT ACC. N UMBER


CREDIT +REI,T PAID

LATION DEBIT ACC. N UMBER

ACCOUNTS PA/ABLE

DEBIT ACC. N UMBER


UD. WIRASTRI $URNAL PEN$UALAN Bula% & D''m)'* 2015

D

D AT E

I N V O I C EN O .

D ES C R I PT IO N

RE + ACCOUNTS RECEIVABLE

RECAPITULATION D EBIT A C C .N U M BE R

C RE D IT A MO U N T

A C C .N U M BE R

A MO U N T


BIT COS (D*.! INVENTOR/ (C*.!

"R E D I T

SA LES

VATOu 

+REI,T COLLECTED


UD. WIRASTRI $URNAL UMUM Bula% & D''m)'* 2015 NO. TANAL BU"TI

"E T E R A N A N

RE+

DE BI T

"REDIT

RECAPITULATION DE B I T A CC. N U MBER

C R E DI T A C C. N U M B E R

A CC . N U M B E R

A CC. N UMBER


UD. WIRASTRI $URNAL "AS "ECIL Bula% & D''m)'* 2015

D AT E

I N V OI C E N O .

D ESC RI PTI O N

DEBIT A C C. N A ME

A C C . N U M BE R

RECAPITULATI DE B I T

DEBI T

A CC . N U M B E R

A CC. N UMBER


CREDIT A MO U N T

PETT/ C A S,

N DEBI T

D E B IT

ACC. NU MB ER

ACC. NUMB ER


"A Bu

$te+ 9 P.300 DATE

INVOICE NO.

DESCRIPTION

T/

IN PRICE

T/

IN PRICE

$te+ 9 %.300 DATE

VOICEN

DESCRIPTION


UD. WIRASTRI RTU PERSEDIAAN a% & D''m)'* 2015

AMOUNT

T/

OUT PRICE

AMOUNT

T/

BALANCE PRICE AMOUNT

AMOUNT

T/

OUT PRICE

AMOUNT

T/

BALANCE PRICE AMOUNT

0 0


UD WIRASTRI BU"U BESAR PEMBANTU UTAN DESEMBER 2015 SPUTR . /A Da'

S001 D'*ipi4%

R'

D')i

PIN T.DOTEC, Da'

Bal D')i

S002 D'*ipi4%

R'

P$T A./ TA EC, Da'

C*'6i

D')i

C*'6i

Bal D')i

S003 D'*ipi4%

R'

D')i

C*'6i

Bal D')i


UD WIRASTRI DA+TAR SALDO UTAN PER 31 DESEMBER 2015 N4.

1 2 3

Nama

N4+.a7u*

Ta%88al

$umla


%' C*'6i

%' C*'6i

%' C*'6i



UD WIRASTRI BU"U BESAR PEMBANTU PIUTAN DESEMBER 2015 T47C 4aa9Eal'7*4 Da'

C001 D'*ipi4%

R'

D')i

T47E4l'7*$4a9a Da'

T47 M 4'*aPui

Bal D')i

C002 D'*ipi4%

R'

D')i

T47 I%46a Ma:u Da'

C*'6i

C*'6i

Bal D')i

C003 D'*ipi4%

R'

D')i

C*'6i

C00;

Bal D')i


Da'

D'*ipi4%

R'

D')i

C*'6i

Bal D')i

UD WIRASTRI DA+TAR SALDO UTAN PER 31 DESEMBER 2015 N4.

1 2 3 4 5

Nama

N4+.a7u*

Ta%88al

$umla


%' C*'6i

%' C*'6i

%' C*'6i


%' C*'6i


UD WIRASTRI BU"U BESAR DESEMBER 2015 CB aIa %%7

1-1100

Da'

#ec 2015

D'*ipi4%

1

sal(oaal

R'

D')i

C*'6i

)

P'C a9

1-1200

Da'

D'*ipi4%

R'

D')i

C*'6i

2015

A4u%R  ''i
#ec 2015

1-1300 D'*ipi4%

1

sal(oaal

R' )

D')i

C*'6i


UD WIRASTRI BU"U BESAR DESEMBER 2015 All4=a%'4*D4u)uD l ') Da'

#ec 2015

D'*ipi4%

1

sal(oaal

1-1;00 R'

D')i

)

I%<'%4*9 Da'

#ec 2015

1-1500 D'*ipi4%

1

sal(oaal

R'

D')i

#ec 2015

1-1>00 D'*ipi4%

1

C*'6i

)

S4S*'uppli' Da'

C*'6i

sal(oaal

R' )

D')i

C*'6i


UD WIRASTRI BU"U BESAR DESEMBER 2015 P*'paiI6%u*a%' Da'

#ec 2015

1-1?00 D'*ipi4%

1

sal(oaal

R'

D')i

)

P*'paRi6'%

1-1@00

Da'

#ec 2015

D'*ipi4%

1

sal(oaal

R'

D')i

C*'6i

)

P*'paTia6

1-100

Da'

#ec 2015

C*'6i

D'*ipi4%

1

sal(oaal

S4I7%<'m'%

R'

D')i

C*'6i

)

1-2100


UD WIRASTRI BU"U BESAR DESEMBER 2015

Da'

#ec

D'*ipi4%

1

sal(oaal

R'

D')i

C*'6i

)

2015

Euipm'%aC4 Da'

#ec 2015

1-3100 D'*ipi4%

1

sal(oaal

R'

D')i

)

Euipm'%A  umula'6D'p*. Da'

#ec 2015

D'*ipi4%

1

MaC 'a**6

sal(oaal

C*'6i

1-3110 R'

D')i

C*'6i

)

2-1100



#ec 2015

1

sal(oaal

)

A4u% Pa9a)l' Da'

#ec 2015

2-1200 D'*ipi4%

1

sal(oaal

R'

D')i

)

I%4mT'aPa9a)l' Da'

#ec 2015

2-1300 D'*ipi4%

1

sal(oaal

R'

D')i

C*'6i

)

VA PT a9a)l' Da'

C*'6i

2-1;00 D'*ipi4%

R'

D')i

C*'6i



#ec 2015

1

sal(oaal

)

O VA uT 

2-1500

Da'

#ec 2015

D'*ipi4%

1

sal(oaal

R'

2-1>00

Da'

D'*ipi4%

1

sal(oaal

R'

D')i

Da'

2-2100 D'*ipi4%

1

C*'6i

)

Ba%P7'*maLa4a%

#ec

C*'6i

)

IV %AT

#ec 2015

D')i

sal(oaal

R' )

D')i

C*'6i



2015

T%S.u*94%C 4 apial Da'

#ec 2015

3-1100 D'*ipi4%

1

sal(oaal

R'

D')i

)

T%S.u*94%D 4 *a=i%8 Da'

#ec 2015

3-1200 D'*ipi4%

1

sal(oaal

R'

D')i

#ec 2015

3-1300 D'*ipi4%

1

C*'6i

)

I%4m S'umma*9 Da'

C*'6i

sal(oaal

R' )

D')i

C*'6i



Sal'

;-1100

Da'

#ec 2015

D'*ipi4%

1

sal(oaal

R'

D')i

)

SaR l''u*% Da'

#ec 2015

;-1200 D'*ipi4%

1

sal(oaal

R'

D')i

#ec 2015

;-1300 D'*ipi4%

1

C*'6i

)

SalD 'i4u% Da'

C*'6i

sal(oaal

R' )

D')i

C*'6i



C44 446S4l6 Da'

#ec 2015

5-1100 D'*ipi4%

1

sal(oaal

R'

D')i

+*'i8Pai6 Da'

#ec 2015

5-1200 D'*ipi4%

1

sal(oaal

R'

D')i

#ec 2015

5-1200 D'*ipi4%

1

C*'6i

)

+*'i8Pai6 Da'

C*'6i

)

sal(oaal

R' )

D')i

C*'6i



Pu*aD'i4u% Da'

#ec 2015

5-1300 D'*ipi4%

1

sal(oaal

R'

D')i

)

A6<'*ii%E 8 p'%' Da'

#ec

>-1100 D'*ipi4%

1

C*'6i

sal(oaal

R'

D')i

C*'6i

)

2015

T'l'p4%'a%6El'*ii9Ep'%' Da'

#ec 2015

D'*ipi4%

1

sal(oaal

>-1200 R' )

D')i

C*'6i



S4*S ' uppli'E  p'%' Da'

#ec 2015

>-1300 D'*ipi4%

1

sal(oaal

R'

D')i

BaD6') Ep'%' Da'

#ec 2015

>-1;00 D'*ipi4%

1

sal(oaal

R'

D')i

#ec 2015

>-1;50 D'*ipi4%

1

C*'6i

)

Sp4ila8E'p'%' Da'

C*'6i

)

sal(oaal

R' )

D')i

C*'6i



D'p*'iai4% Ep'%' Da'

#ec 2015

>-1500 D'*ipi4%

1

sal(oaal

R'

D')i

)

I%u*a%E'p'%' Da'

#ec 2015

>-1>00 D'*ipi4%

1

sal(oaal

R'

D')i

#ec 2015

>-1?00 D'*ipi4%

1

C*'6i

)

R'E%p'%' Da'

C*'6i

sal(oaal

R' )

D')i

C*'6i


UD WIRASTRI BU"U BESAR DESEMBER 2015 Wa8'Sala*i'Ep'%' Da'

#ec 2015

D'*ipi4%

1

sal(oaal

>-1@00 R'

D')i

)

O'O * p'*ai%8Ep'%' Da'

#ec 2015

D'*ipi4%

1

sal(oaal

>-000 R'

D')i

#ec 2015

@-1100 D'*ipi4%

1

sal(oaal

Di
C*'6i

)

I%'*'R '<'%u' Da'

C*'6i

R'

D')i

C*'6i

)

@-1200



Da'

#ec

D'*ipi4%

1

sal(oaal

R'

D')i

C*'6i

)

2015

ai%L44  %Sal'4S  4  7 Da'

#ec 2015

@-1300 D'*ipi4%

1

sal(oaal

R'

D')i

)

La+'''C 4ll''6 Da'

#ec 2015

@-1;00 D'*ipi4%

1

sal(oaal

I%'*'E p'%'

C*'6i

R'

D')i

C*'6i

)

-1100



#ec 2015

1

sal(oaal

)

Ba%S 7'*
#ec 2015

-1200 D'*ipi4%

1

sal(oaal

R'

D')i

)

La+'P'a  i6

-1300

Da'

#ec 2015

D'*ipi4%

1

sal(oaal

R'

D')i

Da'

-1;00 D'*ipi4%

1

C*'6i

)

I%4mT'aE p'%'

#ec

C*'6i

sal(oaal

R' )

D')i

C*'6i



2015


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%'


D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i


Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%'


D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i

Bala%' D')i

C*'6i



UD. WIRASTRI NERACA SALDO "46'

NamaA7u%

Sa D')'



64 "*'6i



UD. WIRASTRI $URNAL PEN/ESUAIAN Bula% & D''m)'* 2015

TANAL

NO. BU"TI

"E T E R A N A N

RE+

RECAPITULATION DEBI T A CC.N UMB E R

DEBI T A CC.N U MB E R



DEBIT

" REDI T

DE B I T

DEBI T

A CC . N U M B E R

A C C. N U M B E R



UD WIRAST NERACA LA$ 31 DESEMBER

A   .N 4

A   4u % N am '

1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Alloance !o" #oubt!ul #ebt 1-1500 $nvento"y 1-1600 %to"e %u&&lies 1-1'00 P"e&ai( insu"ance 1-1800 P"e&ai( "ent 1-1)00 P"e&ai( ta* 1-2100 %tock invest+ent 1-3100 ui&+ent at Cost 1-3110 ui&+ent Accu+ #e& 2-1100 .aste" ca"( 2-1200 Account Payable 2-1300 $nco+e /a* Payable 2-1400 A/ Payable 2-1500 A/ ut 2-1600 A/ $n 2-2100 Bank Pe"+ata oan 3-1100 /n %u"yono Ca&ital 3-1200 /n %u" yono ("a in 4-1100 %ales 4-1200 %ales Retu"n 4-1300 %ales (iscount 5-1100 Cost o! oo(s sol( co+&ute" 5-1200 "eiht &ai( 5-1300 Pu"chase (iscount 6-1100 A(ve"tisin e*&ense 6-1200 /el 7 elec e*&ense 6-1300 %to"e su&&lies e*&ense 6-1400 Ba( (ebt e*&ense 6-1450 %&oilae e*& enses 6-1500 #e&"eciation e*&ense 6-1600 $nsu"ance e*&e nse 6-1'00 Rent e*&ense 6-1800 aes an( sala"ies e*&ense 6-)000 the" o&e"atin e*&ense 8-1100

$nte"est "evenue

8-1200 #ivi(en( inco+e 8-1300 ain loss on sale o! stock 8-1400 "eiht collecte( 8-1500 ate !ees collecte(

U % a6 : u   ' 6 T* i al Bal a %  ' D *.

C *.

A 6 : u  m ' %   D *.

C *.


)-1100 $nte"est e*&e nse )-1200 Bank se"vice cha"es )-1300 ate !ees &ai( )-1400 $nco+e /a* *&ense


I R 015 :(ala+ "u&iah; A 6 : u   ' 6T* i alBa l a%  ' D *.

C *.

I %  4m 'S  a ' m ' %  D *.

C *.

Bal a %  ' D *.

C *.



UD WIRASTRI LAPORAN LABA RUI U%u7 P'*i46' 9a%8 B'*a7i* 31 D''m)'* 2015





UD WIRASTRI LAPORAN PERUBA,AN E"UITAS U%u7 P'*i46' 9a%8 B'*a7i* 31 D''m)'* 2015 D'*ipi4%


UD WIRAST NERACA 31 DESEMBER


I 2015


<# $RA%/R$

LAPORAN ARUS "AS Pe" 31 #ese+be" 2015

=/RA>A>

R&

.eto(e /i(ak ansun %A# R&




UD WIRASTRI $URNAL PENUTUP 31 DESEMBER 2015

Da'

D'*ipi4%

R'

D')i


C*'6i


UD. WIRASTRI NERACA SALDO SETELA, PENUTUPAN PER 31 DESEMBER 2015 (Dalam Rupia! "ODE

NAMA "UN

DEBET


"REDIT

2016-2017_lembar-jawaban-ukk-akuntansi (2).xls

Recommend Documents