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 Alloance !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("ain %ales %alesRetu"n %ales(iscount Cost o! oo(s sol( co+&ute" "eiht&ai( Pu"chase (iscount A(ve"tisine*&ense /el7elece*&ense %to"esu&&liese*&ense Ba((ebte*&ense %&oilaee*&enses #e&"eciatione*&ense $nsu"ancee*&ense Rente*&ense aes an( sala"ies e*&ense the" o&e"atin e*&ense $nte"est "evenue #ivi(en(inco+e ain loss on sale o! stock "eihtcollecte( 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
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD.WIRAS $URNALPENELU 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
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
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
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
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
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
CREDIT +REI,T PAID
LATION DEBIT ACC. N UMBER
ACCOUNTS PA/ABLE
DEBIT ACC. N UMBER
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD. WIRASTRI $URNAL PEN$UALAN Bula% & D''m)'* 2015
D
D AT E
I N V O I C EN O .
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RE + ACCOUNTS RECEIVABLE
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C RE D IT A MO U N T
A C C .N U M BE R
A MO U N T
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
BIT COS (D*.! INVENTOR/ (C*.!
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%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD. WIRASTRI $URNAL UMUM Bula% & D''m)'* 2015 NO. TANAL 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
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
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
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DEBI T
A CC . N U M B E R
A CC. N UMBER
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
CREDIT A MO U N T
PETT/ C A S,
N DEBI T
D E B IT
ACC. NU MB ER
ACC. NUMB ER
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
"A Bu
$te+ 9 P.300 DATE
INVOICE NO.
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T/
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T/
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$te+ 9 %.300 DATE
VOICEN
DESCRIPTION
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
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
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD WIRASTRI BU"U BESAR PEMBANTU UTAN DESEMBER 2015 SPUTR . /A Da'
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UD WIRASTRI DA+TAR SALDO UTAN PER 31 DESEMBER 2015 N4.
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UD WIRASTRI BU"U BESAR PEMBANTU PIUTAN DESEMBER 2015 T47C 4aa9Eal'7*4 Da'
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UD WIRASTRI BU"U BESAR DESEMBER 2015
#ec 2015
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UD WIRASTRI BU"U BESAR DESEMBER 2015
#ec 2015
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T%S.u*94%C 4 apial Da'
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%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD. WIRASTRI $URNAL PEN/ESUAIAN Bula% & D''m)'* 2015
TANAL
NO. BU"TI
"E T E R A N A N
RE+
RECAPITULATION DEBI T A CC.N UMB E R
DEBI T A CC.N U MB E R
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
DEBIT
" REDI T
DE B I T
DEBI T
A CC . N U M B E R
A C C. N U M B E R
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD WIRAST NERACA LA$ 31 DESEMBER
A .N 4
A 4u % N am '
1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Alloance !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 "eiht &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 %&oilae e*& enses 6-1500 #e&"eciation e*&ense 6-1600 $nsu"ance e*&e nse 6-1'00 Rent e*&ense 6-1800 aes 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 "eiht collecte( 8-1500 ate !ees collecte(
U % a6 : u ' 6 T* i al Bal a % ' D *.
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A 6 : u m ' % D *.
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)-1100 $nte"est e*&e nse )-1200 Bank se"vice cha"es )-1300 ate !ees &ai( )-1400 $nco+e /a* *&ense
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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 *.
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%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD WIRASTRI LAPORAN LABA RUI U%u7 P'*i46' 9a%8 B'*a7i* 31 D''m)'* 2015
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD WIRASTRI LAPORAN PERUBA,AN E"UITAS U%u7 P'*i46' 9a%8 B'*a7i* 31 D''m)'* 2015 D'*ipi4%
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD WIRAST NERACA 31 DESEMBER
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
I 2015
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
<# $RA%/R$
LAPORAN ARUS "AS Pe" 31 #ese+be" 2015
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%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N
UD WIRASTRI $URNAL PENUTUP 31 DESEMBER 2015
Da'
D'*ipi4%
R'
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C*'6i
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UD. WIRASTRI NERACA SALDO SETELA, PENUTUPAN PER 31 DESEMBER 2015 (Dalam Rupia! "ODE
NAMA "UN
DEBET
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