LKS SMK Kota Malang 2016

Mengelola Buku
Besar

INSTRUKSI:

1. Waktu penyelesaian tugas adalah 60 menit

2. Tugas Anda adalah menyelesaikan beberapa instruksi berikut ini:
a. Memposting Jurnal Umum dan Khusus kedalam Buku Besar Umum
b. Menyusun Buku Pembantu Piutang Dagang
c. Menyusun Buku Pembantu Hutang Dagang
d. Menyusun Neraca Saldo per 31 Desember 2015

MENGELOLA BUKU BESAR

 LKS SMK Kota Malang 2016
Mengelola Buku
Besar
PT SMK KITA BISA
TRIAL BALANCE
AS OF NOVEMBER 31, 2015

ACC. NO. ACCOUNT NAME DEBET KREDIT

1-1110 Cash In Bank Rp 3,838,687,500 Rp -

1-1120 Petty Cash Rp 37,500,000 Rp -

1-1210 Accounts Receivable Rp 1,790,250,000 Rp -

1-1220 Allowance for Doubtful Debt Rp - Rp 9,000,000

1-1310 Merchandise Inventory Rp 1,950,000,000 Rp -

1-1320 Supplies Rp 86,500,000 Rp -

1-1410 Prepaid Rent Rp - Rp -

1-1420 Prepaid Insurance Rp 30,000,000 Rp -

1-1510 Prepaid Income Tax Rp 140,687,500 Rp -

-1520 Income Tax Art. 28A Receivable Rp - Rp -

1-1530 VAT In Rp 126,250,000 Rp -

1-2100 Stock Investment Rp 787,500,000 Rp -

1-3100 Land Rp 1,750,000,000 Rp -

1-3201 Building At Cost Rp 900,000,000 Rp -

1-3202 Building Accum Dep. Rp - Rp 82,500,000

1-3301 Vehicle At Cost Rp 600,000,000 Rp -

1-3302 Vehicle Accum Dep. Rp - Rp 103,125,000

1-3401 Equipment At Cost Rp 1,275,000,000 Rp -

1-3402 Equipment Accum Dep Rp - Rp 371,875,000

2-1110 Credit Card Rp - Rp 10,500,000

2-1210 Accounts Payable Rp - Rp 1,388,750,000

2-1211 Accrued Expense Rp - Rp 6,500,000

2-1212 Dividend Payable Rp - Rp -

2-1213 Income Tax Payable Rp - Rp 12,500,000

2-1214 Income Tax Art.29 Payable Rp - Rp -

2-1215 VAT Out Rp - Rp 162,750,000

2-2100 Bank Mandiri Loan Rp - Rp 350,000,000

3-1100 Common Stock Rp - Rp 1,250,000,000

3-1200 Retained Earnings Rp - Rp 564,750,000

3-1300 Dividend Rp - Rp -

3-1400 Income Summary Rp - Rp -

4-1100 Sales of Merchandise Rp - Rp 122,587,250,000

4-1200 Sales Discount Rp 97,500,000 Rp -

 LKS SMK Kota Malang 2016
Mengelola Buku
Besar
4-1300 Sales Return Rp 73,750,000 Rp -

4-2100 Freight Collected Rp - Rp 201,250,000

4-2200 Late Fees Collected Rp - Rp -

5-1100 Cost of Goods Sold Rp 111,141,025,000 Rp -

5-1200 Freight Paid Rp 220,550,000 Rp -

6-1000 Advertising Expense Rp 135,000,000 Rp -

6-1100 In Store Promotion Expense Rp 157,187,500 Rp -

6-1200 Water, Telephone & Electricity Exp. Rp 62,500,000 Rp -

6-1300 Rent Expense Rp - Rp -

6-1400 Supplies Expense Rp 52,500,000 Rp -

6-1500 Maintenance & Repair Expense Rp 300,000,000 Rp -

6-1600 Bad Debt Expense Rp - Rp -

6-1700 Depreciation Expense Rp 402,187,500 Rp -

6-1800 Insurance Expense Rp 212,500,000 Rp -

6-1900 Late Fees Expense Rp 77,000,000 Rp -

6-2000 Wages & Salaries Expense Rp 687,500,000 Rp -

6-2100 Utility Expense Rp 178,000,000 Rp -

8-1000 Interest Revenue Rp - Rp 55,000,000

8-2000 Dividend Revenue Rp - Rp 21,250,000

8-3000 Gain On Sales of Fixed Asset Rp - Rp -

9-1100 Interest Expense Rp 35,175,000 Rp -

9-1200 Bank Service Charge Rp 21,250,000 Rp -

9-1300 Income Tax Expense Rp 11,000,000 Rp -

9-1400 Loss On Sales of Fixed Asset Rp - Rp -

Jumlah Rp127,177,000,000 Rp 127,177,000,000
 LKS SMK Kota Malang 2016
Mengelola Buku Besar

PT SMK KITA BISA

Cash Receipt Journal
December 2013
Page :
DEBET CREDIT
RE
DOC. OTHER ACCOUNTS OTHER
DATE DESCRIPTION F CASH IN
NO.
BANK ACCOUN RECEIVABL ACCOUN
AMOUNT AMOUNT
T NO. E T NO.
5-Dec BKM12-1 Toko Sejati 558,112,500 4-1200 5,637,500 563,750,000
9-Dec NK12-1 Penjualan Tunai 274,650,000 5-1100 225,000,000 4-1100 249,375,000
2-1215 24,937,500
4-2100 337,500
1-1310 225,000,000
11-Dec BKM12-2 Penjualan kendaraan perusahaan 425,000,000 9-1400 71,875,000 1-3301 600,000,000
1-3302 03,125,000
12-Dec BKM12-3 Pelunasan faktur FPJ11-11 544,500,000 544,500,000
31-dec NK12-2 Penjualan Tunai 258,815,000 5-1100 211,250,000 4-1100 235,000,000
2-1215 23,500,000
4-2100 315,000
1-1310 211,250,000

2,061,077,50 616,887,50 1,108,250,00

0 0 0 1,569,715,000

RECAPITULATION
DAT SIGNATUR
ADV. DEBET CREDIT
E E
ACCOUNT ACCOUNT
MADE AMOUNT AMOUNT
NO. NO.
BY
1-1110 2,061,077,500.00 1-1210 1,108,250,000.00
BOOKED 1-3302 103,125,000.00 1-1310 436,250,000.00
BY 4-1200 5,637,500.00 1-3301 600,000,000.00
5-1100 436,250,000.00 2-1215 48,437,500.00
9-1400 71,875,000.00 4-1100 484,375,000.00
4-2100 652,500.00
 LKS SMK Kota Malang 2016
Mengelola Buku Besar

2,677,965,000.
TOTAL
2,677,965,000.00 00

PT SMK KITA BISA

Cash Payment Journal
December 2015
Page :
DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF CASH IN
NO. ACCOUN ACCOUNT
PAYABLE AMOUNT BANK AMOUNT
T NO. NO.
8-Dec BKK12-1 PT Griya Medika, pelunasan MN22-11 330,000,000 323,400,000 5-1100 6,600,000
10-Dec BKK12-2 PT Supraoen, pelunasan LIJ14 566,500,000 566,500,000
15-Dec BKK12-3 Pembayaran angsuran PPh 25 2-1213 12,500,000 12,500,000
20-Dec BKK12-4 PT Nusantara, pelunasan NP8-11 492,250,000 6-1900 4,922,500 497,172,500
26-Dec BKK12-5 Pembayaran PPN Kurang Bayar 2-1215 162,750,000 36,500,000 1-1530 126,250,000
30-Dec BKK12-6 Pengisian Kembali Dana Kas Kecil 1-1120 8,375,000 8,375,000
30-Dec BKK12-7 Pelunasan Master Card 2-1110 10,500,000 10,500,000
31-Dec BKK12-8 Angsuran pinjaman Bank Mandiri 2-2100 37,500,000 48,750,000
9-1100 11,250,000
31-Dec BKK12-9 Pembayaran gaji 6-2000 62,500,000 62,031,250 2-1213 468,750
310,297,50
1,388,750,00 0 1,565,728,750 133,318,750
0

RECAPITULATION
DAT
ADV SIGNATURE DEBET CREDIT
E
ACCOUNT ACCOUNT
MADE AMOUNT AMOUNT
NO. NO.
BY
1-1120 8,375,000 1-1110 1,565,728,750
 LKS SMK Kota Malang 2016
Mengelola Buku Besar
BOOKED 2-1210 1,388,750,000 1-1530 126,250,000
BY 2-1110 10,500,000 2-1213 468,750
2-1213 12,500,000 5-1100 6,600,000
2-1215 162,750,000
2-2100 37,500,000
6-1900 4,922,500
6-2000 62,500,000
9-1100 11,250,000
1,699,047,
TOTAL
500 1,699,047,500
PT SMK KITA BISA
Purchase Journal
December 2015
Page :
DEBET CREDIT
DOC. RE
DATE DESCRIPTION MERCHANDISE VAT
NO. F FREIGHT PAID ACCOUNTS
INVENTORY
IN PAYABLE

5-Dec NP2-12 PT Nusantara 386,250,000 38,625,000 424,875,000

150,0
13-Dec L14-12 PT Supraoen 405,750,000 40,575,000 00 446,475,000

792,000,000 79,200,000 150,000 871,350,000

RECAPITULATION
DAT SIGNATUR
ADV E E DEBET CREDIT
MADE BY ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
 LKS SMK Kota Malang 2016
Mengelola Buku Besar
871,350,000.
1-1310 792,000,000.00 2-1210 00

1-1530 79,200,000.00
BOOKED BY
5-1200 150,000.00

TOTAL 871,350,000.00 871,350,000.00

PT SMK KITA BISA

Sales Journal
December 2015
Page :
DEBET CREDIT
MERCHAN
ACCOUNT VAT FREIGHT
DATE DOC. NO. DESCRIPTION REF COST OF DISE
SALES COLLECTE
RECEIVABL GOOD SOLD INVENTOR
OUT D
E Y
255
2-Dec FPJ12-1 Toko Sehat 319,087,500 ,000,000 290,000,000 29,000,000 255,000,000 87,500
396
8-Dec FPJ12-2 Toko Abadi 510,225,000 ,000,000 463,500,000 46,350,000 396,000,000 375,000
495
14-Dec FPJ12-3 Toko Soimah 620,487,500 ,000,000 563,750,000 56,375,000 495,000,000 362,500
414
25-Dec FPJ12-4 Toko Soimah 519,850,000 ,875,000 472,375,000 47,237,500 414,875,000 237,500
453
31-Dec FPJ12-5 Toko Sejati 575,750,000 ,750,000 523,125,000 52,312,500 453,750,000 312,500
 LKS SMK Kota Malang 2016
Mengelola Buku Besar

2,545,400,00 2,014,625,00 2,312,750,00 2,014,625,0

0 0 0 231,275,000 00 1,375,000

RECAPITULATION
DAT SIGNATUR
ADV E E DEBET CREDIT
ACCOUNT ACCOUNT
MADE NO. AMOUNT NO. AMOUNT
BY 2,545,40
1-1210 0,000.00 4-1100 2,312,750,000.00
2,014,62
BOOKED 5-1100 5,000.00 2-1215 231,275,000.00
BY
1-1310 2,014,625,000.00

4-2100 1,375,000.00
4,560,025,0 4
TOTAL 00.00 ,560,025,000.00
PT SMK KITA BISA
GENERAL JOURNAL
December 2015
Page :

DAT DOC.
DESCRIPTION REF DEBET CREDIT
E NO.

RNP3-
5-Dec 12 Account Payable Rp 33,825,000
Rp
Vat In 3,075,000
Rp
Merchandise Inventory 30,750,000
(Retur Pembelian PT.Nusa Persada)

27- BM12-
Dec 1 Dividend Rp 100,000,000
Rp
Dividend Payable 90,000,000
 LKS SMK Kota Malang 2016
Mengelola Buku Besar
Rp
Income tax payable 10,000,000
(Utang dividen)

28- KN12-
Dec 1 Sales Return Rp 27,125,000
VAT out Rp 2,712,500
Rp
Account Receivable 29,837,500
Merchandise Inventory Rp 24,250,000
Rp
Cost Of Good Sold 24,250,000
(Retur Penjualan Toko contoh)

187,912,500.00 187,912,500.00

PT SMK KITA BISA

PETTY CASH
DECEMBER, 2015

Page:

DEBIT CREDIT
DATE DOC. NO. DESCRIPTION
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
2-Dec VKK12-1 Pembuatan brosur Advertising Expense 6-1000 2,000,000 2,000,000
4-Dec VKK12-2 Pembelian perlengkapan toko Supplies 1-1320 1,250,000 1,250,000
5-Dec VKK12-3 Tagihan rek. Telepon November Accrued Expense 2-1211 2,375,000 2,375,000
 LKS SMK Kota Malang 2016
Mengelola Buku Besar
7-Dec VKK12-4 Tagihan rek. Listrik November Accrued Expense 2-1211 2,187,500 2,187,500
8-Dec VKK12-5 Tagihan PDAM Accrued Expense 2-1211 1,937,500 1,937,500
31-Dec VKK12-6 Pembelian perlengkapan toko Supplies 1-1320 325,000 325,000

TOTAL 10,075,000 10,075,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 2,000,000 1-1120 10,075,000
1-1320 1,575,000
2-1211 6,500,000

TOTAL 10,075,000 10,075,000