Anda di halaman 1dari 14

LEMBAR KERJA PESERTA DIDIK

Mata Pelajaran :_________________________________________________

Nama Siswa :_________________________________________________

Kelompok :_________________________________________________

Anggota Kelompok :_________________________________________________

__________________________________________________

__________________________________________________

KOMPETENSI DASAR
3.26 Mengevaluasi pembuatan neraca saldo untuk perusahaan manufaktur
4.26 Menyusun Neraca Saldo untuk perusahaan manufaktur

INDIKATOR PENCAPAIAN KOMPETENSI


3.26.1 Mengelompokkan akun-akun yang terkait dengan pembuatan neraca saldo untuk perusahaan
manufacur.
3.26.2 Menganalisis akun-akun yang terkait dengan pembuatan neraca saldo untuk perusahaan
manufaktur
3.26.3 Menyusun neraca saldo perusahaan manufaktur.
3.26.4 Mengevaluasi pembuatan neraca saldo untuk perusahaan manufaktur.

TUJUAN PEMBELAJARAN
1. Siswa dapat mengelompokkan akun-akun yang terkait dengan pembuatan neraca saldo untuk
perusahaan manufacur.
2. Siswa dapat menganalisis akun-akun yang terkait dengan pembuatan neraca saldo untuk perusahaan
manufaktur
3. Siswa dapa menyusun Neraca Saldo untuk perusahaan manufaktur.
4. Siswa dapat mengevaluasi pembuatan neraca saldo untuk perusahaan manufaktur.

ALAT DAN BAHAN


1. Lembar LKPD
2. Laptop

LANGKAH KEGIATAN
1. Bacalah soal dengan teliti dan cermat,
2. Gunakan sumber belajar dari buku dan internet dan berdasarkan pengalaman anda masing- masing.
3. Kerjakanlah soal dengan anggota kelompokmu dengan saling menghargai pendapat kelompok,
bertangung jawab, dan Kerjasama yang baik.
4. Jika pada kelompokmu terdapa kesulitan dalam mengerjakan LK, cari informasi dari sumber yang
teredia seperti buku cetak dan internet.
5. Buatlah Kesimpulan tentang hasil diskusi kelompokmu tentang penyusunan Neraca Saldo
Perusahaan Manufaktur.

A. MENGAMATI

Berikut ini ditampilkan data Buku Besar dari perusahaan CV.ROTI JAYA per 31 Desember 2019

GENERAL LEDGER
Account: Account Number:
Kas Bank
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 18.891.550

31 Cash Receipt Journal 8.060.000 26.951.550

31 Cash Payment Journal 5.700.000 21.251.550

GENERAL LEDGER
Account: Account Number:
Kas Ditangan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance TB 3.000.000 -

31 Jurnal Pengeluaran Kas 99.000 2.901.000 -

31 Jurnal Pengeluaran Kas 3.000.000 5.901.000 -

31 petty cash 2.850.000 3.051.000 -


Account: GENERAL LEDGER Account Number:
Piutang Usaha
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 1.800.000

31 Cash Receipt Journal 8.060.000 - 6.260.000

31 Sales Journal 12.870.000 6.610.000

31 Jurnal Umum 143.000 6.467.000

Account
Account: Number:
GENERAL LEDGER
Persediaan Bahan Baku
dan Penolong
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 2.064.350

31 Jurnal Umum 4.663.570 2.599.220

31 Jurnal Pengeluaran Kas 90.000 2.509.220

31 Jurnal Pembelian 2.757.000 5.266.220

Account: Account Number:


GENERAL LEDGER
Persediaan Barang
Dalam Proses
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - -


31 Jurnal Umum 7.940.000 -

Account
GENERAL LEDGER
Account: Number:
Persediaan Produk
Jadi
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - 675.000 -

31 Jurnal Umum 12.692.600 - 13.367.600 -

31 jurnal penjualan - 7.974.000 5.393.600 -


GENERAL LEDGER
Account: Account Number:
Perlengkapan
Pabrik
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 8.000.000

31 Petty Cash 1.900.000 9.900.000

GENERAL LEDGER
Account: Account Number:
PPN-Masukan
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 975.000

31 Jural Penyesuaian 275.700 1.250.700

Account: GENERAL LEDGER Account Number:


Tanah
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 182.500.000

Account: GENERAL LEDGER Account Number:


Bangunan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - 130.000.000 -

Account: Account Number:


GENERAL LEDGER
Kendaraan
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 36.000.000
Account: Account Number:
GENERAL LEDGER
Akum. Penyu. Kendaraan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 15.840.000

Account: Account Number:


GENERAL LEDGER
Peralatan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 24.000.000

Account: GENERAL LEDGER Account Number:


Akum.Penyu.Peralatan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 19.125.000

Account: GENERAL LEDGER Account Number:


Utang Usaha
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 11.200.000

31 Cash Payment Journal 1.200.000 10.000.000

31 Purchase Journal 3.032.700 13.032.700

Account: GENERAL LEDGER Account Number:


Utang Gaji danUpah
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - - -


Account: Account Number:
GENERAL LEDGER
Akum.Penyu.Bangunan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 28.132.000

Account: GENERAL LEDGER Account Number:


Utang Beban
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 38.000.000

Account: GENERAL LEDGER Account Number:


Utang Pajak
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account: GENERAL LEDGER Account Number:


Ekuitas Wawan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 287.821.900

Account: GENERAL LEDGER Account Number:


Prive wawan
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - - 730.000 -
Account: GENERAL LEDGER Account Number:
Penjualan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 45.180.000

31 Jurnal Penjualan 11.700.000 56.880.000

Account: GENERAL LEDGER Account Number:


Discount Penjualan
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account: Account Number:


GENERAL LEDGER
Harga Pokok
Penjualan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 20.090.130

31 Jurnal Penjualan 7.974.000 28.064.130

31 Jurnal Umum 88.600 27.975.530

Account: GENERAL LEDGER Account Number:


Retur Penjualan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance -

31 Jurnal Umum 130.000,00 130.000


Account: GENERAL LEDGER Account Number:
PPN- Keluaran
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance 1.050.000

31 Sales Journal 1.170.000 2.220.000

31 Jurnal Umum 13.000 2.207.000

Account: Account Number:


GENERAL LEDGER
Biaya Tenaga Kerja
Langsung
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance -


Jurnal Pengeluaran
31 Kas 1.500.000 - 1.500.000

Account: Account Number:


GENERAL LEDGER
Biaya Overhead
Pabrik
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

Account: GENERAL LEDGER Account Number:


Beban Pajak
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - 400.000

Account: GENERAL LEDGER Account Number:


Beban Pemeliharaan
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - - - -
Account: GENERAL LEDGER Account Number:
Beban Perlengkapan
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account: Account Number:


GENERAL LEDGER
Beban Penyu.
Bangunan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - 4.951.000 -

Account: Account Number:


GENERAL LEDGER
Beban Penyu.
Peralatan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - 3.125.000 -

Account: Account Number:


GENERAL LEDGER
Beban Penyu.
Kendaraan
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - 2.872.000 -


Account: Account Number:
GENERAL LEDGER
Beban Listrik Air
dan Telpon
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - 2.300.000 -

31 petty cash 950.000 - 3.250.000 -

Account
Account: GENERAL LEDGER Number:
Pendapatan Bunga
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - 560.000

Account: GENERAL LEDGER Account Number:


Pendapatan lain lain
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - 475.000

Account: GENERAL LEDGER Account Number:


Beban Adminis.Bank
Balance
Date Description Ref. Debet Credit
Debet Credit

Dec 1 Opening Balance - - - -

Dari buku besar CV.Roti Jaya Per 31 Desember 2019 tersebut, Susunlah Neraca Saldo Per 31
Desember 2019 !
B. MENGIDENTIFIKASI
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

C. MENGUMPULKAN DATA
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
D. MENGOLAH DATA

CV. ROTI JAYA


Neraca Saldo
Per 31 Desember 2019
Dalam Rupiah
No Akun Nama Akun Debit Kredit
E. MEMBUAT KESIMPULAN

____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________

____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________