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Lembar Jawaban Tahap 1 (Resafia Ayu Asifa SMK YP SERDANG)

The document provides a detailed financial overview for UD. Delima as of December 1, 2019, including a trial balance, general journal entries, and inventory cards for specific items. It lists various accounts with their respective debit and credit amounts, as well as transactions related to sales, purchases, and expenses. Additionally, it includes information on inventory management for specific products, showcasing the inflow and outflow of goods.

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hadi
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35 views19 pages

Lembar Jawaban Tahap 1 (Resafia Ayu Asifa SMK YP SERDANG)

The document provides a detailed financial overview for UD. Delima as of December 1, 2019, including a trial balance, general journal entries, and inventory cards for specific items. It lists various accounts with their respective debit and credit amounts, as well as transactions related to sales, purchases, and expenses. Additionally, it includes information on inventory management for specific products, showcasing the inflow and outflow of goods.

Uploaded by

hadi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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NAMA : RESAFIA AYU ASIFA

NIM : 0073239110

KAMPUS : SMK YP SERDANG


KODE NAMA AKUN
1-1100 Cash in Bank
1-1200 Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1200 Income Tax Payable
2-2100 Bank Mandiri Loan
3-1100 Raka Capital
3-1200 Raka Drawing
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
6-1900 Late Fee Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
UD. DELIMA
TRIAL BALANCE, PER 01 DESEMBER 2019

KODE NAMA AKUN DEBET (Rp) KREDIT (Rp)


1-1100 Cash in Bank 137,200,000
1-1200 Cash 9,200,000
1-1300 Accounts Receivable 85,800,000
1-1400 Allowance for Doubtful Debt 10,200,000
1-1500 Merchandise Inventory 520,000,000
1-1600 Store Supplies 11,200,000
1-1700 Prepaid Insurance 16,000,000
1-1800 Prepaid Rent 22,200,000
1-1900 Prepaid Tax 18,000,000
1-2100 Equipment at Cost 66,000,000
1-2110 Equipment Accum Dep 15,500,000
2-1100 Accounts Payable 69,300,000
2-1200 Expense Payable 3,900,000
2-1300 Income Tax Payable
2-2100 Bank Mandiri Loan 302,000,000
3-1100 Raka Capital 374,430,000
3-1200 Raka Drawing 24,200,000
4-1100 Sales 508,900,000
4-1200 Sales Return
5-1100 Cost of goods Sold 223,200,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 4,200,000
6-1100 Telephone & Electricity expenses 8,700,000
6-1200 Store Supplies Expenses 4,750,000
6-1300 Bad Debt Expense 15,100,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries 36,300,000
6-1800 Other Operating Expense 9,300,000
6-1900 Late Fee Expense
8-1100 Interest Revenue 6,100,000
9-1100 Interest Expense 9,480,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense
1,290,330,000 1,290,330,000
UD. DELIMA
JURNAL UMUM
(Dala

Date Doc. No Description Ref Debit

2019 1 BK12-1 Expense Payable 2-1200 Rp 29,000,000


DES Cash in Bank 1-1100
2 KK12-1 Advertising Expenses 6-1000 Rp 750,000
Cash 1-1200
3 BM12-1 Cash in Bank 1-1100 Rp 33,000,000
Accounts Receivable 1-1300
4 KK12-2 Telephone & Electricity expenses 6-1100 Rp 950,000
Cash 1-1200
6 F12-1 Accounts Receivable 1-1300 Rp 205,000,000
Sales 4-1100
Cost of goods Sold 5-1100 Rp 159,000,000
Merchandise Inventory 1-1500
6 BK12-2 Accounts Payable 2-1100 Rp 18,700,000
Cash in Bank 1-1100
7 NK12-1 Sales Return 4-1200 Rp 35,000,000
Accounts Receivable 1-1300
Merchandise Inventory 1-1500 Rp 28,000,000
Cost of goods Sold 5-1100
9 KK12-3 Store Supplies 1-1600 Rp 850,000
Cash 1-1200
9 BK12-3 Accounts Payable 2-1100 Rp 24,200,000
Cash in Bank 1-1100
10 F05 Merchandise Inventory 1-1500 Rp 321,000,000
Accounts Payable 2-1100
11 NB-1 Accounts Payable 2-1100 Rp 42,500,000
Merchandise Inventory 1-1500
12 BM12-2 Cash in Bank 1-1100 Rp 166,600,000
Sales Discount 4-1300 Rp 3,400,000
Accounts Receivable 1-1300
13 KN01 Cash 1-1200 Rp 170,000,000
Sales 4-1100
Cost of goods Sold 5-1100 Rp 138,000,000
Merchandise Inventory 1-1500
14 BM12-3 Cash in Bank 1-1100 Rp 30,800,000
Accounts Receivable 1-1300
18 F12-2 Accounts Receivable 1-1300 Rp 200,000,000
Sales 4-1100
Cost of goods Sold 5-1100 Rp 158,000,000
Merchandise Inventory 1-1500
18 BK12-5 Accounts Payable 2-1100 Rp 278,500,000
Cost of goods Sold 5-1100
Cash in Bank 1-1100
20 BM12-4 Cash in Bank 1-1100 Rp 6,000,000
Allowance for Doubtful Debt 1-1400
22 A17 Merchandise Inventory 1-1500 Rp 272,000,000
Accounts Payable 2-1100
26 KK12-4 Other Operating Expense 6-1800 Rp 750,000
Cash 1-1200
27 F12-3 Accounts Receivable 1-1300 Rp 652,000,000
Sales 4-1100
Cost of goods Sold 5-1100 Rp 475,500,000
Merchandise Inventory 1-1500
28 KK12-5 Raka Drawing 3-1200 Rp 1,000,000
Cash 1-1200
30 BK12-7 Bank Mandiri Loan 2-2100 Rp 18,000,000
Interest Expense 9-1100 Rp 2,000,000
Cash in Bank 1-1100
JUMLAH Rp 3,470,500,000

RECAPITULATION
Debit Credit
Acc. No. Acc. No. Amount
1-1100 236,400,000 1-1100 Rp 364,830,000
1-1200 170,000,000 1-1200 Rp 4,300,000
1-1300 1,057,000,000 1-1300 Rp 268,800,000
1-1400 - 1-1400 Rp 6,000,000
1-1500 621,000,000 1-1500 Rp 973,000,000
1-1600 850,000 1-1600 Rp -
2-1100 363,900,000 2-1100 Rp 593,000,000
2-1200 29,000,000 2-1200 Rp -
2-2100 18,000,000 2-2100 Rp -
3-1200 1,000,000 3-1200 Rp -
4-1100 - 4-1100 Rp 1,227,000,000
4-1200 35,000,000 4-1200 Rp -
4-1300 3,400,000 4-1300 Rp -
5-1100 930,500,000 5-1100 Rp 33,570,000
6-1000 750,000 6-1000 Rp -
6-1100 950,000 6-1100 Rp -
6-1800 750,000 6-1800 Rp -
9-1100 2,000,000 9-1100 Rp -
3,470,500,000 3,470,500,000
(Dalam Rupiah)

Credit

Rp 29,000,000

Rp 750,000

Rp 33,000,000

Rp 950,000

Rp 205,000,000

Rp 159,000,000

Rp 18,700,000

Rp 35,000,000

Rp 28,000,000

Rp 850,000

Rp 24,200,000

Rp 321,000,000

Rp 42,500,000

Rp 170,000,000

Rp 170,000,000

Rp 138,000,000

Rp 30,800,000

Rp 200,000,000

Rp 158,000,000

Rp 5,570,000
Rp 272,930,000

Rp 6,000,000

Rp 272,000,000

Rp 750,000

Rp 652,000,000

Rp 475,500,000

Rp 1,000,000

Rp 20,000,000
Rp 3,470,500,000
UD. DELIMA
KARTU PERSEDIAAN
31-Dec-19
(Dalam Rupiah)
ITEM: HPP-14 HP Pavilion 14
IN OUT
Invoice
Date Description
No. QTY Price Amount QTY Price Amount QTY
NOV 30 Saldo Awal 26
DES 6 F12-1 Penjualan 8 15,000,000 120,000,000 18
7 NK12-1 Retur -1 15,000,000 -15,000,000 19
10 F05 Pembelian 12 15,500,000 186,000,000 19
12
11 NB-1 Retur -1 15,500,000 (15,500,000) 19
11
13 KN01 Penjualan 4 15,000,000 60,000,000 15
11
18 F12-2 Penjualan 7 15,000,000 105,000,000 8
11
22 A17 Pembelian 10 16,000,000 160,000,000 8
11
10
27 F12-3 Penjualan 8 15,000,000 120,000,000
11 15,500,000 170,500,000
3 16,000,000 48,000,000 7

TOTAL 7

UD. DELIMA
KARTU PERSEDIAAN
31-Dec-19
(Dalam Rupiah)
ITEM: Dl-15 Dell Inspiron 15
IN OUT
Invoice
Date Description
No. QTY Price Amount QTY Price Amount QTY
NOV 30 Saldo Awal 10
DES 6 F12-1 Penjualan 3 13,000,000 39,000,000 7
7 NK12-1 Retur -1 13,000,000 -13,000,000 8
10 F05 Pembelian 10 13,500,000 135,000,000 8
10
11 NB-1 Retur -2 13,500,000 (27,000,000) 8
8
13 KN01 Penjualan 6 13,000,000 78,000,000 2
8
18 F12-2 Penjualan 2 13,000,000 26,000,000
2 13,500,000 27,000,000 6
22 A17 Pembelian 8 14,000,000 112,000,000 6
8
27 F12-3 Penjualan 6 13,500,000 81,000,000
4 14,000,000 56,000,000 4

TOTAL 4
FIFO
BALANCE
Price Amount
15,000,000 390,000,000
15,000,000 270,000,000
15,000,000 285,000,000
15,000,000 285,000,000
15,500,000 186,000,000
15,000,000 285,000,000
15,500,000 170,500,000
15,000,000 225,000,000
15,500,000 170,500,000
15,000,000 120,000,000
15,500,000 170,500,000
15,000,000 120,000,000
15,500,000 170,500,000
16,000,000 160,000,000
0
0
16,000,000 112,000,000

112,000,000
FIFO
BALANCE
Price Amount
13,000,000 130,000,000
13,000,000 91,000,000
13,000,000 104,000,000
13,000,000 104,000,000
13,500,000 135,000,000
13,000,000 104,000,000
13,500,000 108,000,000
13,000,000 26,000,000
13,500,000 108,000,000
0
13,500,000 81,000,000
13,500,000 81,000,000
14,000,000 112,000,000
0
14,000,000 56,000,000

56,000,000
UD. DELIMA
LEDGER (Buku Besar)
Per 31 DESEMBER 2019

Cash in Bank 1-1100 (Dalam Rupia


Balance
Date Description Ref Debit Credit
Debit
Nov 30 Saldo Awal NS 137,200,000
Des 1 Expense Payable GJ 29,000,000 108,200,000
3 Accounts Receivable GJ 33,000,000 141,200,000
6 Accounts Payable GJ 18,700,000 122,500,000
9 Accounts Payable GJ 24,200,000 98,300,000
12 Accounts Receivable GJ 166,600,000 264,900,000
14 Accounts Receivable GJ 30,800,000 295,700,000
18 Accounts Payable GJ 272,930,000 22,770,000
20 Allowance for Doubtful Debt GJ 6,000,000 28,770,000
30 Bank Mandiri Loan GJ 20,000,000 8,770,000

Cash 1-1200 (Dalam Rupia


Balance
Date Description Ref Debit Credit
Debit
Nov 30 Saldo Awal NS 9,200,000
2 Advertising Expenses 750,000 8,450,000
4 Telephone & Electricity expenses 950,000 7,500,000
9 Store Supplies 850,000 6,650,000
13 Sales 170,000,000 176,650,000
26 Other Operating Expense 750,000 175,900,000
28 Raka Drawing 1,000,000 174,900,000

Accounts Receivable 1-1300 (Dalam Rupia


Balance
Date Description Ref Debit Credit
Debit
Nov 30 Saldo Awal NS 85,800,000
3 Cash in Bank 33,000,000 52,800,000
6 Sales 205,000,000 257,800,000
7 Sales Return 35,000,000 222,800,000
12 Cash in Bank 170,000,000 52,800,000
14 Cash in Bank 30,800,000 22,000,000
18 Sales 200,000,000 222,000,000
27 Sales 652,000,000 874,000,000

Merchandise Inventory 1-1500 (Dalam Rupia


Balance
Date Description Ref Debit Credit
Debit
Nov 30 Saldo Awal NS 520,000,000
6 Cost of goods Sold 159,000,000 361,000,000
7 Cost of goods Sold 28,000,000 389,000,000
10 Accounts Payable 321,000,000 710,000,000
11 Accounts Payable 42,500,000 667,500,000
13 Cost of goods Sold 138,000,000 529,500,000
18 Cost of goods Sold 158,000,000 371,500,000
22 Accounts Payable 272,000,000 643,500,000
27 Cost of goods Sold 475,500,000 168,000,000

Accounts Payable 2-1100 (Dalam Rupia


Balance
Date Description Ref Debit Credit
Debit
Nov 30 Saldo Awal NS
6 Cash in Bank 18,700,000
9 Cash in Bank 24,200,000
10 Merchandise Inventory Rp 321,000,000
11 Merchandise Inventory 42,500,000
18 Cash in Bank 278,500,000
22 Merchandise Inventory Rp 272,000,000
(Dalam Rupiah)
Balance
Credit

(Dalam Rupiah)
Balance
Credit

(Dalam Rupiah)
Balance
Credit

(Dalam Rupiah)
Balance
Credit
(Dalam Rupiah)
Balance
Credit
69,300,000
50,600,000
26,400,000
347,400,000
304,900,000
26,400,000
298,400,000
UD. DELIMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER 31, 2019
(In Rupiah)

Nama : JB Elex Kode : C001 (Dalam Rupiah)


Balance
Date Description Ref Debit Credit
Debit Credit
NOV 30 Saldo Awal 33,000,000
3 Pelunasan GJ 33,000,000 -
6 Penjualan GJ 205,000,000 205,000,000
7 Retur GJ 35,000,000 170,000,000
12 Pelunasan GJ 170,000,000 -
18 Penjualan GJ 200,000,000 200,000,000

Nama : Digital Elex Kode : C002 (Dalam Rupiah)


Balance
Date Description Ref Debit Credit
Debit Credit
Nov 30 Saldo Awal 30,800,000
Des 14 Pelunasan GJ 30,800,000 -

Nama : Maju Elex Kode : C003 (Dalam Rupiah)


Balance
Date Description Ref Debit Credit
Debit Credit
Nov 30 Saldo Awal 2,200,000
Des 27 Penjualan GJ 652,000,000 654,200,000

Nama : Panen Elex Kode : C004 (Dalam Rupiah)


Balance
Date Description Ref Debit Credit
Debit Credit
Nov 30 Saldo Awal 19,800,000

UD. DELIMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER 31, 2019
(In Rupiah)

Nama : PT. Sahabat Jaya Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
Nov 30 Saldo Awal 24,200,000
Des 9 Pelunasan GJ 24,200,000 -
22 Pembelian GJ 272,000,000 272,000,000

Nama : Fa. Makmur Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Nov 30 Saldo Awal 18,700,000
Des 6 Pelunasan GJ 18,700,000 -

Nama : PT Margonda Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
Nov 30 Saldo Awal 26,400,000
Des 10 Pembelian GJ 321,000,000 347,400,000
11 Retur GJ 42,500,000 304,900,000
18 Pelunasan GJ 278,500,000 26,400,000
Dalam Rupiah)

Dalam Rupiah)

Dalam Rupiah)

Dalam Rupiah)
UD. DELIMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2019
Dalam Rupiah
NO CUSTOMER BALANCE

C001 JB Elex 200,000,000


C002 Digital Elex -
C003 Maju Elex 654,200,000
C004 Panen Elex 19,800,000

Total ……………… 874,000,000

UD. DELIMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2019
Dalam Rupiah
NO SUPPLIER BALANCE

S001 PT. Sahabat Jaya 272,000,000


S002 Fa. Makmur -
S003 PT. Margonda 26,400,000
Total ……………… 298,400,000

UD. DELIMA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2019
Dalam Rupiah
KODE PRODUCT NAME BALANCE
HPP-14 HP Pavilion 14 112,000,000
DI-15 DELL Inspiron 15 56,000,000

Total ……………… 168,000,000

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