LEMBAR JAWABAN

SOAL UJI KOMPETENSI

PENILAIAN TENGAH SEMESTER (PTS)
PRATIKUM AKUNTANSI MANUFAKTUR
SEMESTER GANJIL TAHUN PELAJARAN 2022/2023

UNIT KOMPETENSI :MEMPROSES BUKU BESAR

NO ABSEN :34

NAMA : PUTU AYU DIAH ARYASTUTI

KELAS XII AKKL 2

SMK NEGERI 1 KLUNGKUNG
TAHUN 2022
PTS)

23

UKU BESAR
NG
 CV. ROTI JAYA
TRIAL BALANCE
Per 30 Nopember 2021

Dalam Rupiah
November 30, 2021
No Akun ACCOUNT TITLE
DEBIT CREDIT
11100 Kas Ditangan 3,000,000
11120 Kas Bank 18,891,550
11130 Piutang Usaha 1,800,000
11210 Persediaan Bahan Baku dan Penolong 2,064,350
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi 675,000
11310 Perlengkapan Pabrik 8,000,000
11500 PPN-Masukan 975,000
12100 Tanah 182,500,000
12200 Bangunan 130,000,000
12210 Akum. Penyu. Bangunan 28,132,000
12300 Kendaraan 36,000,000
12310 Akum. Penyu. Kendaraan 15,840,000
12400 Peralatan 24,000,000
12410 Akum. Penyu. Peralatan 19,125,000
21100 Utang Usaha 11,200,000
21200 Utang Gaji dan Upah
21300 Utang Beban 38,000,000
21400 Utang Pajak
21600 PPN- Keluaran 1,050,000
31000 Ekuitas Wawan 287,821,900
32000 Prive wawan 730,000
41000 Penjualan 45,180,000
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan 25,100,000
51100 Biaya Tenaga Kerja Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak 400,000
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan 4,951,000
65000 Beban Penyu. Peralatan 3,125,000
66000 Beban Penyu. Kendaraan 2,872,000
67000 Beban Listrik Air dan Telpon 2,300,000
81000 Pendapatan Bunga 560,000
82000 Pendapatan lain-lain 475,000
91000 Beban Adminis. Bank
Amount 447,383,900 447,383,900
 CV. ROTI JAYA
Recapitulation Journal
SALES JOURNAL RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11130 12,870,000 11230 7,974,000
51000 7,974,000 21600 1,170,000
41000 11,700,000

20,844,000 20,844,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11120 8,060,000 11130 8,060,000

8,060,000 8,060,000

PURCHASES JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11210 2,757,000 21100 3,032,700
11500 275,700

3,032,700 3,032,700

CASH PAYMENT JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 3,000,000 11100 99,000
11210 90,000 11120 5,700,000
11500 9,000
21100 1,200,000
51100 1,500,000

5,799,000 5,799,000
 MEMORIAL JOURNAL RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11220 4,663,570 11130 143,000
11230 12,692,600 11210 4,663,570
21600 13,000 11220 12,604,000
41100 130,000 51000 88,600

17,499,170 17,499,170

PETTY CASH JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11310 1,900,000 11100 2,850,000
67000 950,000

2,850,000 2,850,000
 CV. ROTI JAYA
GENERAL LEGER
December 2021

Account:
GENERAL LEDGER
Kas Ditangan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 3,000,000
31 cash payment journal cpj 3,000,000 6,000,000
31 cash payment journal cpj 99,000 5,901,000
31 petty cash pc 2,850,000 3,051,000

Account:
GENERAL LEDGER
Kas Bank
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 18,891,550
31 cash receip journal crj 8,060,000 26,951,550
31 cash payment journal cpj 5,700,000 21,251,550

Account:
GENERAL LEDGER
Piutang Usaha
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 1,800,000
31 sales jounal sj 12,870,000 14,670,000
31 cash receipt journal crj 8,060,000 6,610,000
31 memorial journal mj 143,000 6,467,000

Account:
GENERAL LEDGER
sediaan Bahan Baku dan Penolong
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,064,350
31 cash payment journal cpj 90,000 2,154,350
31 purchase journal pj 2,757,000 4,911,350
31 memorial journal mj 4,663,570 247,780
Account:
GENERAL LEDGER
rsediaan Barang Dalam Proses
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -
31 memorial journal mj 4,663,570 4,663,570
31 memorial journal mj 12,604,000 (7,940,430)

Account:
GENERAL LEDGER
Persediaan Produk Jadi
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 675,000
31 memorial journal mj 12,692,600 13,367,600
31 sales journal sj 7,974,000 5,393,600

Account:
GENERAL LEDGER
Perlengkapan Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 8,000,000
31 petty cash pc 1,900,000 9,900,000

Account:
GENERAL LEDGER
PPN-Masukan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 975,000
31 cash payment journal cpj 9,000 984,000
31 purchase journal pj 275,700 1,259,700
Account:
GENERAL LEDGER
Tanah
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 182,500,000

Account:
GENERAL LEDGER
Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 130,000,000

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

Account:
GENERAL LEDGER
Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 36,000,000
Account:
GENERAL LEDGER
Akum. Penyu. Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 24,000,000

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

Account:
GENERAL LEDGER
Utang Usaha
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
 31 cash payment journal cpj 1,200,000
31 purchase journal pj 3,032,700

Account:
GENERAL LEDGER
Utang Gaji dan Upah
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Utang Beban
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Utang Pajak
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
PPN- Keluaran
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
31 sales journal sj 1,170,000
31 memorial journal mj 13,000

Account:
GENERAL LEDGER
Ekuitas Wawan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Prive wawan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 730,000

Account:
GENERAL LEDGER
Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
31 sales journal sj 11,700,000
Account:
GENERAL LEDGER
Retur Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -
31 memorial journal mj 130,000.00 130,000

Account:
GENERAL LEDGER
Discount Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Harga Pokok Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 25,100,000
31 sales journal sj 7,974,000 33,074,000
31 memorial journal mj 88,600 32,985,400

Account:
GENERAL LEDGER
Biaya Tenaga Kerja Langsung
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -
31 cash payment journal cpj 1,500,000 1,500,000
Account:
GENERAL LEDGER
Biaya Overhead Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Pajak
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 400,000

Account:
GENERAL LEDGER
Beban Pemeliharaan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Perlengkapan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance
Account:
GENERAL LEDGER
Beban Penyu. Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 4,951,000

Account:
GENERAL LEDGER
Beban Penyu. Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 3,125,000

Account:
GENERAL LEDGER
Beban Penyu. Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 2,872,000

Account:
GENERAL LEDGER
Beban Listrik Air dan Telpon
 Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,300,000
31 petty cash pc 950,000 3,250,000

Account:
GENERAL LEDGER
Pendapatan Bunga
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -

Account:
GENERAL LEDGER
Pendapatan lain-lain
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -

Account:
GENERAL LEDGER
Beban Adminis. Bank
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -
 Account Number:
11100
Balance
Credit

Account Number:
11120
Balance
Credit

Account Number:
11130
Balance
Credit

Account Number:
11210
Balance
Credit
 Account Number:
11220
Balance
Credit

Account Number:
11230
Balance
Credit

Account Number:
11310
Balance
Credit

Account Number:
11500
Balance
Credit
 Account Number:
12100
Balance
Credit

Account Number:
12200
Balance
Credit

Account Number:
12210
Balance
Credit
28,132,000

Account Number:
12300
Balance
Credit
 Account Number:
12310
Balance
Credit
15,840,000

Account Number:
12400
Balance
Credit

Account Number:
12410
Balance
Credit
19,125,000

Account Number:
21100
Balance
Credit
11,200,000
 10,000,000
13,032,700

Account Number:
21200
Balance
Credit
-

Account Number:
21300
Balance
Credit
38,000,000

Account Number:
21400
Balance
Credit

Account Number:
21600
Balance
Credit
 1,050,000
2,220,000
2,207,000

Account Number:
31000
Balance
Credit
287,821,900

Account Number:
32000
Balance
Credit

Account Number:
41000
Balance
Credit
45,180,000
56,880,000
 Account Number:
41100
Balance
Credit

Account Number:
41200
Balance
Credit

Account Number:
51000
Balance
Credit

Account Number:
51100
Balance
Credit
 Account Number:
51200
Balance
Credit

Account Number:
61000
Balance
Credit

Account Number:
62000
Balance
Credit

Account Number:
63000
Balance
Credit
 Account Number:
64000
Balance
Credit

Account Number:
65000
Balance
Credit

Account Number:
66000
Balance
Credit

Account Number:
67000
Balance
Credit

Account Number:
81000
Balance
Credit
560,000

Account Number:
82000
Balance
Credit
475,000

Account Number:
91000
Balance
Credit
 CV. ROTI JAYA
TRIAL BALANCE
Dalam Rupiah
Desember 31, 2021
No Akun ACCOUNT TITLE
DEBIT CREDIT
11100 Kas Ditangan 3,051,000
11120 Kas Bank 21,251,550
11130 Piutang Usaha 6,467,000
11210 Persediaan Bahan Baku dan Penolong 247,780
11220 Persediaan Barang Dalam Proses (7,940,430)
11230 Persediaan Produk Jadi 5,393,600
11310 Perlengkapan Pabrik 9,900,000
11500 PPN-Masukan 1,259,700
12100 Tanah 182,500,000
12200 Bangunan 130,000,000
12210 Akum. Penyu. Bangunan 28,132,000
12300 Kendaraan 36,000,000
12310 Akum. Penyu. Kendaraan 15,840,000
12400 Peralatan 24,000,000
12410 Akum. Penyu. Peralatan 19,125,000
21100 Utang Usaha 13,032,700
21200 Utang Gaji dan Upah -
21300 Utang Beban 38,000,000
21400 Utang Pajak -
21600 PPN- Keluaran 2,207,000
31000 Ekuitas Wawan 287,821,900
32000 Prive Wawan 730,000
41000 Penjualan 56,880,000
41100 Retur Penjualan 130,000
41200 Discount Penjualan
51000 Harga Pokok Penjualan 32,985,400
51100 Biaya Tenaga Kerja Langsung 1,500,000
51200 Biaya Overhead Pabrik -
61000 Beban Pajak 400,000
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan 4,951,000
65000 Beban Penyu. Peralatan 3,125,000
66000 Beban Penyu. Kendaraan 2,872,000
67000 Beban Listrik Air dan Telpon 3,250,000
81000 Pendapatan Bunga 560,000
82000 Pendapatan lain-lain 475,000
91000 Beban Adminis. Bank
Amount 462,073,600 462,073,600