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NAMA LENGKAP :
NO. UJIAN :
ASAL SEKOLAH :
PT JAVA INTERNUSA
CHART OF ACCOUNT
NOMOR NAMA AKUN
Current Assets :
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Cash on Hand
1-1140 Marketable Securities
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1510 VAT In
Investment
1-2100 Stock Investment
Fixed Assets :
1-3100 Land
1-3210 Building
1-3220 Building Accumulated Depr
1-3310 Vehicle
1-3320 Vehicle Accumulated Depr
1-3410 Equipment
1-3420 Equipment Accum Depr
Current Liabilities :
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accruad Expense
2-1400 Income Tax Payable
2-1500 VAT Payable
` 2-1600 VAT Out
Long Term Liabilities :
2-2100 BNI 46 Loan
Equity :
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
Revenues :
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Late Fees Collected
4-1400 Sales Discount
4-1500 Sales Return
Cost Of Goods Sold :
5-1100 Cost of goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
Operating Expenses :
6-1100 Advertising Expenses
6-1200 Wage & Salaries Expense
6-1300 Utility Expense
6-1400 Electricity, Telephone, & Water Expense
6-1500 Rent Expense
6-1600 Supplies Expense
6-1700 Maintenance and Repair Expense
6-1800 Bad Debt Expense
6-1900 Depreciation Expense
6-2000 Insurance Expense
6-2100 Late Fees Expense
Other Revenues and Gains :
8-1000 Interest Income
8-2000 Dividend Income
8-3000 Gain of Sales Marketable Securities
Other Expenses and Losses :
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Loss on Sales Vehicle
JAVA INTERNUSA
ART OF ACCOUNT
FUNGSI UNTUK MENCATAT MUTASI NILAI:
Kas di bank
Kas kecil
Kas Di Tangan
Surat Berharga
Piutang dagang
Penyisihan atas cadangan kerugian piutang
Persediaan barang dagangan
Perlengkapan toko
Sewa dibayar dimuka
Asuransi dibayar dimuka
PPN Masukan
Tanah
Gedung
Akum. penyusutan gedung
Kendaraan
Akumulasi penyusutan kendaraan
Peralatan
Akumulasi penyusutan peralatan
Kartu kredit
Hutang dagang
Hutang biaya
Hutang pajak penghasilan (PPh)
Hutang PPN
PPN Keluaran
Modal Saham
Laba Ditahan
Deviden
Ikhtisar Laba-Rugi
Beban iklan
Beban gaji & upah
Beban lain-lain
Beban Listrik, Telepon, & Air
Beban sewa toko
Beban perlengkapan
Beban reparasi
Beban Kerugian piutang
Beban depresiasi
Beban asuransi
Beban denda lambat bayar
Pendapatan bunga
Pendapatan deviden
Laba atas penjualan saham
Beban bunga
Beban administrasi bank
Beban pajak penghasilan (PPh)
Laba/Rugi penjualan kendaraan
PT JAVA INTERNUSA
TRIAL BALANCE
November 30, 2018
(in rupiahs)
PERINTAH :
ISIKAN SALDO AWAL MASING - MASING AKUN SESUAI KETERANGAN SOAL!
PT JAVA INTERNUSA
RECAPITULATION OF SALES JOURNAL
Month : December 2018
(in rupiahs)
RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
TOTAL Rp - TOTAL Rp -
PERINTAH : -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
PT JAVA INTERNUSA
RECAPITULATION OF CASH RECEIPT JOURNAL
Month : December 2018
(in rupiahs)
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
TOTAL Rp - TOTAL Rp -
PERINTAH : -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
PT JAVA INTERNUSA
RECAPITULATION OF PURCHASE JOURNAL
Month : December 2018
(in rupiahs)
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
TOTAL Rp - TOTAL Rp -
PERINTAH : -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
PT JAVA INTERNUSA
RECAPITULATION OF CASH PAYMENT JOURNAL
Month : December 2018
(in rupiahs)
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
TOTAL Rp - TOTAL Rp -
PERINTAH :
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
PT JAVA INTERNUSA
RECAPITULATION OF GENERAL JOURNAL
Month : December 2018
(in rupiahs)
RECAPITULATION
ACC. NO DEBIT ACC. NO CREDIT
TOTAL Rp - TOTAL Rp -
PERINTAH : Rp -
1. ISIKAN NOMOR AKUN PADA KOLOM "ACCOUNT. No." UNTUK KOLOM DEBIT MAUPUN KREDIT !
2. ISIKAN SALDO AKUN PADA KOLOM " Amount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
PT JAVA INTERNUSA
GENERAL LEDGER
Month : December 2018
(in rupiahs)
AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Cash in Bank 284,150,000 -
1-1120 Petty Cash 5,000,000 -
1-1130 Cash on Hand 30,000,000 -
1-1140 Marketable Securities 52,020,000 -
1-1210 Accounts Receivable 64,900,000 -
1-1220 Allowance for Doubtful Debt - 3,200,000
1-1310 Merchandise Inventory 150,000,000 -
1-1320 Supplies 6,800,000 -
1-1410 Prepaid Rent 10,400,000 -
1-1420 Prepaid Insurance 6,000,000 -
1-1510 VAT In - -
1-2100 Stock Investment 212,000,000 -
1-3100 Land 400,000,000 -
1-3210 Building 240,000,000 -
1-3220 Building Accumulated Depr - 43,000,000
1-3310 Vehicle 144,000,000 -
1-3320 Vehicle Accumulated Depr - 43,500,000
1-3410 Equipment 60,000,000 -
1-3420 Equipment Accum Depr - 28,750,000
2-1100 Credit Card - 3,500,000
2-1200 Accounts Payable - 88,000,000
2-1300 Accruad Expense - 900,000
2-1400 Income Tax Payable - -
2-1500 VAT Payable - -
2-1600 VAT Out - -
2-2100 BNI 46 Loan - -
3-1100 Capital Stock - -
3-1200 Retained Earning - -
3-1300 Dividend - -
3-1400 Income Summary - -
4-1100 Sales of Merchandise - -
4-1200 Freight Collected - -
4-1300 Late Fees Collected - -
4-1400 Sales Discount - -
4-1500 Sales Return - -
5-1100 Cost of goods Sold - -
5-1200 Freight Paid - -
5-1300 Purchase Discount - -
6-1100 Advertising Expenses - -
6-1200 Wage & Salaries Expense - -
6-1300 Utility Expense - -
6-1400 Electricity, Telephone, & Water Expense - -
6-1500 Rent Expense - -
6-1600 Supplies Expense - -
6-1700 Maintenance and Repair Expense - -
6-1800 Bad Debt Expense - -
6-1900 Depreciation Expense - -
6-2000 Insurance Expense - -
6-2100 Late Fees Expense - -
8-1000 Interest Income - -
F.024-P1-08/09 Mengelola Buku Besar
Hak Cipta pada Depdiknas Kunci Jawaban Halaman 5
8-2000 Dividend Income - -
8-3000 Gain of Sales Marketable Securities - -
9-1000 Interest Expense - -
9-2000 Bank Service Charge - -
9-3000 Income Tax Expense - -
9-4000 Loss on Sales Vehicle - -
EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER
REF
TOTAL - -
PERINTAH :
1. BUATLAH JURNAL PENYESUAIAN ATAS TRANSAKSI PENYESUAIAN YANG TERTERA PADA NASKAH SOAL!
2. ISIKAN SALDO PERHITUNGAN PADA KOLOM " Ammount" UNTUK KOLOM DEBIT MAUPUN KREDIT !
UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1510 VAT In - - - - - - - - - -
Page : 2
UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
3-1300 Dividend - - - - - - - - - -
- -
- 1,454,420,000
- - 1,665,270,000 1,665,270,000
PERINTAH
1. ISIKAN KOLOM "UNADJUSTED TRIAL BALANCE" DENGAN MENYALIN DATA YANG ADA PADA SHEET "UTB" (UNADJUSTED TRIAL BALANCE)
2. ISIKAN KOLOM "ADJUSMENT" DENGAN CARA MEMPOSTING HASIL PENYUSUNAN JURNAL PENYESUAIAN YANG TELAH DIBUAT PADA SHEET "7.ADJ"
PT JAVA INTERNUSA
INCOME STATEMENT
For Year Ended December 31, 2018
DESCRIPTION AMOUNT
Sales :
Sales of Merchandise
Freight Collected
Sales Return
Net Sales Rp -
Cost of Sales :
Purchase Discount
Cost of Sales Rp -
Expenses :
Advertising Expenses
Utility Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Total Expenses Rp -
Others Revenues :
Interest Income
Dividend Income
Others Expenses :
Interest Expense
Net Profit Rp -
PERINTAH :
1 MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI DENGAN MENYALIN
DATA PADA SHEET KERTAS KERJA "WS"
2 ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
PT JAVA INTERNUSA
FISCAL RECONSILIATION
For Year Ended December 31, 2018
FISCAL RECONSILIATION
DESCRIPTION ACCOUNTING FISCAL
POSITIVE NEGATIVE
Sales :
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Net Sales Rp - Rp -
Cost of Sales :
Purchase Discount
Cost of Sales Rp - Rp -
Gross Profit (Losses) Rp - Rp -
Expenses :
Advertising Expenses
Utility Expense
Electricity, Telephone, & Water
Expense
Rent Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Total Expenses Rp - Rp -
Interest Income
Dividend Income
Gain of Sales Marketable Securities
Others Expenses :
Interest Expense
PERINTAH :
1 MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI MENURUT AKUNTANSI DENGAN
MENYALIN DATA PADA SHEET LAPORAN LABA RUGI "8.IS"
2 ISIKAN SALDO AKUN YANG MENDAPATKAN KPOREKSI POSITIF MAUPUN NEGATIF BERDASARKAN
INFORMASI MEMORIAL YANG TERTERA PADA SOAL 9
3 BUATLAH PERHITUNGAN AKHIR ATAS KOREKSI DARI MASING - MASING AKUN PADA KOLOM LAPORAN
LABA RUGI (FISKAL) YANG TELAH DISEDIAKAN
PT JAVA INTERNUSA
FISCAL - INCOME STATEMENT
For Year Ended December 31, 2018
DESCRIPTION AMOUNT
Sales :
Sales of Merchandise
Freight Collected
Sales Return
Net Sales Rp -
Cost of Sales :
Purchase Discount
Cost of Sales Rp -
Expenses :
Advertising Expenses
Utility Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Total Expenses Rp -
Others Revenues :
Interest Income
Dividend Income
Others Expenses :
Interest Expense
Net Profit Rp -
PERINTAH :
1 MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI DENGAN MENYALIN
DATA PADA SHEET KOREKSI FISKAL ( "9.KF")
2 ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
PT JAVA INTERNUSA
STATEMENT OF RETAINED EARNING'S
For Month Ended December 31, 2018
PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN PERUBAHAN LABA DITAHAN DENGAN
MENYALIN DATA PADA DOKUMEN KERTAS KERJA MAUPUN LAPORAN LABA RUGI
2. ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
Supplies
INVESTMENT
Stock Investment TOTAL LIABILITIES Rp -
TOTAL INVESTMENT Rp -
STOCKHOLDER'S EQUITY
FIXED ASSETS Capital Stock
Land Retained Earning
Building Dividend
Building Accumulated Depr Income Summary
Vehicle TOTAL EQUITY Rp -
Vehicle Accumulated Depr
Equipment
PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN NERACA DENGAN
MENYALIN DATA PADA DOKUMEN KERTAS KERJA MAUPUN LAPORAN LABA RUGI
2. ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)
PT JAVA INTERNUSA
GENERAL JOURNAL (CLOSING)
For Month Ended December 31, 2018
(in Rupiahs)
Page : 1
EVIDENCE
DATE DESCRIPTION POST REF DEBIT CREDIT
NO.
TOTAL - -
PERINTAH :
BUATLAH JURNAL PENUTUP YANG TERDIRI DARI PENUTUPAN PENDAPATAN, BEBAN, LABA, DAN DEVIDEN!
PT JAVA INTERNUSA
POST CLOSING TRIAL BALANCE
December 31, 2018
AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Cash in Bank
1-1120 Petty Cash
1-1130 Cash on Hand
1-1140 Marketable Securities
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1510 VAT In
1-2100 Stock Investment
1-3100 Land
1-3210 Building
1-3220 Building Accumulated Depr
1-3310 Vehicle
1-3320 Vehicle Accumulated Depr
1-3410 Equipment
1-3420 Equipment Accum Depr
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accruad Expense
2-1400 Income Tax Payable
2-1500 VAT Payable
2-1600 VAT Out
2-2100 BNI 46 Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
TOTAL Rp - Rp -
PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN DENGAN MENYALIN DATA YANG
TELAH DIBUAT PADA LAPAORAN NERACA (SHEET 12.FPR)
2. ISIKAN SALDO KEDALAM KOLOM DEBIT / KREDIT SESUAI DENGAN SALDO NORMAL
PT JAVA INTERNUSA
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2018
(Direct Method)
Total Rp -
Cash Out
Pay Bills to Supplier
Income Tax & VAT Payment
Wage & Salaries
Petty Cash Load
Payment of Interest Expense
Bank Service Charge
Total Rp -
Net Cash Provided by Operating Activities Rp -
Total Rp -
Cash Out
Total Rp -
Net Cash Used In Investing Activities Rp -
Total Rp -
Net Cash Used In Financing Activities Rp -
PERINTAH :
1. MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN ARUS KAS DENGAN
MENYALIN DATA PADA DOKUMEN JURNAL PENERIMAAN KAS DAN JURNAL PENGELUARAN KAS !
2. KHUSUS ISIAN DATA BERKAITAN DENGAN PENDAPATAN BUNGA DAN BIAYA ADMINISTRASI BANK,
GUNAKAN INFORMASI PADA BUKTI MEMORIAL !