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

PT SYAKILA
TRIAL BALANCE
PER 30 NOVEMBER 2021

KODE NAMA AKUN DEBT CREDIT

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
2-1400 PPN Payable 10,720,000
2-1500 PPN Outcome 41,800,000
2-1600 PPN Income 31,080,000
2-2100 Bank Danamon Loan 300,000,000
3-1100 Nn. Syakila Noura Capital 400,430,000
3-1200 Nn. Syakila Noura 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
TOTAL 1,505,330,000 1,505,330,000
Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – TRAINING DIVISION

PT JAYATAMA
PER NOPEMBER 2021

1. Daftar Persediaan barang

No Nama Barang Unit Satuan

1 PORTEGE-M300 20 16,000,000
2 SATELITE-M300 16 12,500,000
TOTAL

2. Daftar Saldo Piutang Dagang

No Nama Pelanggan Termin No. faktur

1 Toko Nuansa 2/10, n/30 F-11/12
2 Toko Perdana 2/10, n/30 F-11/25
3 Smakensa Elektronik 2/10, n/30 F-11/10
4 Toko Sangatta Elektron 2/10, n/30 -

3. Daftar Saldo Utang Dagang

No Nama Pemasok Termin Denda

1 PT LG 3/10, n/30 1%
2 PT Panasonic 3/10, n/30 1%
3 PT Sharp 3/10, n/30 1%
 PT SYAKILA
CASH RECEIPT JOURNAL
Desember 2021
DEBT CREDIT
INVOICE
DATE DESCRIPTION REF OTHERS ACCOUNT OTHERS
NO. CASH IN BANK
RECEIVABLE
ACC NAME ACC NO AMOUNT ACC NAME ACC NO AMOUNT

TOTAL - - - -

RECAPITULATION
DEBT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT

TOTAL - TOTAL 0
 PT SYAKILA
CASH PAYMENT JOURNAL
Desember 2021

DEBT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION REF PURCHASE
NO ACCOUNT PAYABLE CASH IN BANK
ACC. DISCOUNT
ACC. NAME AMOUNT
NUMBER

TOTAL - - - -

RECAPITULATION
DEBT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT

TOTAL - TOTAL -
 PT SYAKILA
PURCHASE JOURNAL
Desember 2021

DEBT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE FREIGHT ACCOUNTS
NO. PPN INCOME
INVENTORY PAID PAYABLE

TOTAL

RECAPITULATION
DEBT CREDIT
ACC.
ACC. NUMBER AMOUNT AMOUNT
NUMBER

TOTAL TOTAL
 PT SYAKILA
SALES JOURNAL
Desember 2021

DEBT CREDIT
DATE INVOICE NO DESCRIPTION REF FREIGHT
ACCOUNTS RECEIVABLE SALES PPN OUTCOME
COLLECTED

TOTAL

RECAPITULATION
DEBT CREDIT
ACC. ACC.
AMOUNT AMOUNT
NUMBER NUMBER

TOTAL 0 TOTAL 0
 PT SYAKILA
GENERAL JOURNAL
Desember 2021

INVOICE
DATE DESCRIPTION REF DEBT CREDIT
NO.

TOTAL - -

RECAPITULATION
DEBT CREDIT
ACC.
ACC. Number AMOUNT Number AMOUNT

TOTAL - TOTAL -
 PT SYAKILA
PETTY CASH JOURNAL
Desember 2021

ENVIDENCE DEBT CREDIT

DATE DESCRIPTION
NO. ACC. NAME ACC. NUMBER AMOUNT PETTY CASH

TOTAL

RECAPITULATION
DEBT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT

TOTAL 0 TOTAL 0
 PT SYAKILA
INVENTORY CARD
Bulan : Desember 2021

Item : PORTEGE-M300
Kode : PM300 Metode Average
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO. QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Item : SATELITE-M300
Kode : SM300 Metode Average
INVOICE IN OUT BALANCE
DESCRIPTION
DATE NO. QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
 PT SYAKILA
SUBSIDIARY LEDGER- ACCOUNT PAYABLE
31 DESEMBER 2021

Name : PT LG Kode : S 001

Balance
Date Description Ref Debt Credit
Debt Credit

Name : PT PANASONIC Kode : S 002

Balance
Date Description Ref Debt Credit
Debt Credit

Name : PT SHARP Kode : S 003

Balance
Date Description Ref Debt Credit
Debt Credit
 PT SYAKILA
SUBSIDIARY LEDGER- ACCOUNT RECEIVABLE
31 DESEMBER 2021

Name : Toko Nuansa Kode : C 001

Balance
Date Description Ref Debt Credit
Debt Credit

Name : Toko Perdana Kode : C 002

Balance
Date Description Ref Debt Credit
Debt Credit

Name : Smakensa Elektronik Kode : C 003

Balance
Date Description Ref Debt Credit
Debt Credit
Name : Toko Sangatta Elektronik Kode : C 004
Balance
Date Description Ref Debt Credit
Debt Credit
 PT SYAKILA
LIST OF ACCOUNT RECEIVABLE BALANCE
31 DESEMBER 2021

NO CUSTOMER BALANCE
1 Toko Nuansa
2 Toko Perdana
3 Smakensa Elektronik
4 Toko Sangatta Elektronik
TOTAL

PT SYAKILA
LIST OF ACCOUNT PAYABLE BALANCE
31 DESEMBER 2021

NO SUPPLIER BALANCE

PT SYAKILA
LIST OF INVENTORY BALANCE
31 DESEMBER 2021

KODE PRODUCT BALANCE

 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Cash In Bank 1-1100

Balance
Date Description Ref Debt Credit
Debt Credit
2021 1 Balance √ 46,000,000
Dec 31 CRJ - 46,000,000
31 CPJ - 46,000,000
31 AJP - 46,000,000

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Balance √ 5,000,000
Dec 31 PCJ - 5,000,000

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 82,500,000
2021 31 CRJ - 82,500,000
31 SJ - 82,500,000
31 GJ - 82,500,000

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 8,500,000
2021 31 AJP - 8,500,000
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 520,000,000
2021 31 PJ - 520,000,000
31 GJ - 520,000,000
31 GJ - 520,000,000
31 AJP - 520,000,000

Store Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 14,500,000
2021 31 PCJ - 14,500,000
31 AJP - 14,500,000

Prepaid insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 12,000,000
2021 31 AJP - 12,000,000

Prepaid rent 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 24,000,000
2021 31 AJP - 24,000,000
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Prepaid tax 1-1900

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 89,000,000
2021 31 AJP - 89,000,000

Stock investment 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 112,000,000
2021 31 CRJ - 112,000,000

Equipment at Cost 1-3100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 60,000,000
2021

Equipment Accum Dep 1-3110

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 4,800,000
2021 31 AJP - 4,800,000

Master Card 2-1100

 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 2,100,000
2021 31 CPJ - 2,100,000
31 GJ - 2,100,000

Account Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 66,000,000
2021 31 CPJ - 66,000,000
31 PJ - 66,000,000
31 GJ - 66,000,000

PPN Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 10,720,000
2021 31 CPJ - 10,720,000
31 AJP - 10,720,000

PPN Outcome 2-1500

 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 41,800,000
2021 31 CRJ - 41,800,000
31 SJ - 41,800,000
31 GJ - 41,800,000
31 AJP - 41,800,000

PPN Income 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 31,080,000
2021 31 PJ - 31,080,000
31 GJ - 31,080,000
31 AJP - 31,080,000

Bank Danamon Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 300,000,000
2021 31 CPJ - 300,000,000

Nn. Syakila Noura Capital 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 400,430,000 400,430,000
2021 31 CJ - 400,430,000
31 CJ - 400,430,000
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Nn. Syakila Noura Drawing 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 22,100,000
2021 31 PCJ - 22,100,000
31 CJ - 22,100,000

Income Summary 3-2000

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √
2021 31 CJ - -
31 CJ - -
31 CJ - -

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 526,000,000
2021 31 CRJ - 526,000,000
31 SJ - 526,000,000
31 CJ - 526,000,000

Sales Return 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 14,000,000
2021 31 GJ - 14,000,000
31 CJ - 14,000,000
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 28,000,000
2021 31 CRJ - 28,000,000
31 CJ - 28,000,000

Cost of Goods Sold Computer 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 310,800,000
2021 31 GJ - 310,800,000
31 GJ - 310,800,000
31 AJP - 310,800,000

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 5,500,000
2021 31 PJ - 5,500,000
31 CJ - 5,500,000

Purchase Discount 5-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 26,100,000
2021 31 CPJ - 26,100,000
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

31 CJ - 26,100,000

Advertising Expense 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 1,100,000
2021 31 PCJ - 1,100,000
31 CJ - 1,100,000

Tel & elec. Expense 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 5,600,000
2021 31 PCJ - 5,600,000
31 CJ - 5,600,000

Store supplies Expense 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 11,150,000
2021 31 CJ - 11,150,000
31 AJP - 11,150,000

Bad debt Expense 6-1400

Balance
Date Description Ref Debit Credit
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Date Description Ref Debit Credit

Debit Credit
Dec 1 Balance √ 3,600,000
2021 31 AJP - 3,600,000
31 CJ - 3,600,000

Spoilage Expenses 6-1450

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 8,500,000
2021 31 AJP - 8,500,000
31 CJ - 8,500,000

Depreciation Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 4,800,000
2021 31 AJP - 4,800,000
31 CJ - 4,800,000

Insurance Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 6,000,000
2021 31 AJP - 6,000,000
31 CJ - 6,000,000

Rent Expense 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Dec 1 Balance √ 22,000,000

2021 31 AJP - 22,000,000
31 CJ - 22,000,000

Wages and Salaries Expense 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 49,500,000
2021 31 CJ - 49,500,000

Other Operating Expense 6-9000

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 6,000,000
2021 31 GJ - 6,000,000
31 PCJ - 6,000,000
31 CJ - 6,000,000

Interest Revenue 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 30,000,000
2021 31 AJP - 30,000,000
31 CJ - 30,000,000

Dividend Income 8-1200

Balance
Date Description Ref Debit Credit
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Date Description Ref Debit Credit

Debit Credit
Dec 1 Balance √ 59,680,000
2021 31 CRJ - 59,680,000
31 CJ - 59,680,000

Gain loss On Sale of Stock 8-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 5,600,000
2021 31 CJ - 5,600,000

Freight Collected 8-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 18,800,000
2021 31 SJ - 18,800,000
31 CRJ - 18,800,000
31 CJ - 18,800,000

Late fees Collected 8-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 4,800,000
2021 31 CRJ - 4,800,000
31 CJ - 4,800,000

Interest Expense 9-1100

 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 5,500,000
2021 31 CPJ - 5,500,000
31 CJ - 5,500,000

Bank Service Charges 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance √ 3,300,000
2021 31 AJP - 3,300,000
31 CJ - 3,300,000

Late Fees Paid 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Expense 9-1400

Balance
Date Description Ref Debit Credit
 PT SYAKILA
GENERAL LEDGER
31 DESEMBER 2021
Date Description Ref Debit Credit
Debit Credit
 PT SYAKILA
TRIAL BALANCE
31 DESEMBER 2021

Amount
Acc. No Account Name
Debt Credit
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3110
2-1100
2-1200
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
6-1700
6-1800
6-9000
8-1100
8-1200
8-1300
8-1400
8-1500
9-1100
9-1200
9-1300
AMOUNT
 PT SYAKILA
ADJUSTMENT JOURNAL
31 Desember 2021

INVOICE
DATE DESCRIPTION REF DEBT CREDIT
NO.

Total Setelah Pajak - -

RECAPITULATION
DEBT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT

Total setelah pajak 0 Total setelah pajak 0

 PT SYAKILA
WORKSHEET
31 DESEMBER 2021
(dalam rupiah)
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
 PT SYAKILA
INCOME STATEMENT
Untuk Periode yang Berakhir 31 Desember 2021

(-)

(-)

(-)

(+)

(-)
ca
 PT SYAKILA
STATEMENT OF OWNER EQUITY
Untuk Periode yang Berakhir 31 Desember 2021

Description
 PT SYAKILA
FINANCIAL POSITION REPORT
31 DESEMBER 2021

ASSETS LIABILITES & EQUITY

CURRENT ASSETS CURRENT LIABILITIES
 PT SYAKILA
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2021

Direct Methods
SALDO
KETERANGAN Rp
Rp
 PT SYAKILA
CLOSING JOURNAL
31 DESEMBER 2021

Date Description Ref Debt Credit

2021
Des
 PT SYAKILA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

Amount
Acc No Account Name
Debt Credit