Nama : Ulva Ruth Vania Tanggal/Jam

NPM : 230102180002 Macam Ujian

Mata Ujian : Laboratorium Akuntansi Koperasi Rombel
Dosen : Wachidah Fauzijanti, SE.,MM Tanda Tangan

JAWABAN
jurnal
no keterangan ref debet kredit
1 kas 7,500,000
simpanan pokok 7,500,000

2 kas 11,250,000
simpanan wajib 11,250,000

3 kas 15,500,000
simpanan sukarela 15,500,000

4 bank 20,000,000
modal penyertaan 20,000,000

5 bank 25,000,000
hutang bank 25,000,000

6 Piutang Anggota 16,500,000

Modal 16,500,000

7 Perlengkapan 8,000,000
Kas 8,000,000

8 Kendaraan 30,000,000
Kas 30,000,000

9 kas 3,000,000
pendapatan jasa 3,000,000

10 kas 3,500,000
pendapatan penjualan 3,500,000

11 kas 4,500,000
pendapatan penjualan 4,500,000

12 a. biaya listrik 335,000

kas 335,000

12 b. biaya telepon 175,000

kas 175,000
 12 c. biaya gaji pegawai 3,500,000
kas 3,500,000

12 d. biaya sewa tempat 1,500,000

kas 1,500,000
150,260,000 150,260,000

BUKU BESAR
KAS -100
TGL KETERANGAN debet kredit saldo
1 7,500,000 7,500,000
2 11,250,000 18,750,000
3 15,500,000 34,250,000
7 8,000,000 26,250,000
8 30,000,000 - 3,750,000
9 3,000,000 - 750,000
10 3,500,000 2,750,000
11 4,500,000 7,250,000
12 a. 335,000 6,915,000
12 b. 175,000 6,740,000
12 c. 3,500,000 3,240,000
12 d. 1,500,000 1,740,000
saldo 45,250,000 43,510,000 1,740,000

BANK - 102
TGL KETERANGAN debet kredit saldo
4 20,000,000
5 25,000,000
saldo 45,000,000 -

PIUTANG -103
TGL KETERANGAN debet kredit saldo
6 16,500,000

saldo 16,500,000 -

PERLENGKAPAN- 104
TGL KETERANGAN debet kredit saldo
5 Komputer 5,000,000
5 Printer 3,000,000
saldo 8,000,000 -

KENDARAAN- 105
 TGL KETERANGAN debet kredit saldo
8 Pick Up 30,000,000

saldo 30,000,000 -

PENDAPATAN JASA-400
TGL KETERANGAN debet kredit saldo
9 simpan pinjam 3,000,000

saldo - 3,000,000

PENDAPATAN PENJUALAN - 401

TGL KETERANGAN debet kredit saldo
10 penjualan barang 3,500,000
11 penjualan tanaman 4,500,000
saldo - 8,000,000

NERACA SALDO
perkiraan KETERANGAN debet kredit saldo
100 kas 1,740,000 1,740,000
102 bank 45,000,000 46,740,000
103 piutang 16,500,000 63,240,000
104 perlengkapan 8,000,000 71,240,000
105 Kendaraan 30,000,000
200 hutang bank 25,000,000 46,240,000
201 simpanan sukarela 15,500,000 30,740,000
300 simpanan pokok 7,500,000 23,240,000
301 simpanan wajib 11,250,000 11,990,000
302 modal 36,500,000 - 24,510,000
400 pendapatan jasa 3,000,000 - 27,510,000
401 pendapatan penjualan 8,000,000 - 35,510,000
500 biaya listrik 335,000 - 35,175,000
501 biaya telepon 175,000 - 35,000,000
502 biaya gaji pegawai 3,500,000 - 31,500,000
503 biaya sewa 1,500,000 - 30,000,000
saldo 106,750,000 106,750,000 -
: 31 Oktober 2023
: UTS
: Pati
:-

saldo
7,500,000
-
-
11,250,000
-
-
15,500,000
-
-
20,000,000
-
-
25,000,000
-
-
16,500,000
-
-
8,000,000
-
-
30,000,000
-
-
3,000,000
-
-
3,500,000
-
-
4,500,000
-
-
335,000
-
-
175,000
-
 -
3,500,000
-
-
1,500,000
-

HUTANG BANK - 200

TGL KETERANGAN debet kredit
5 bank 25,000,000

saldo - 25,000,000

SIMPANAN SUKARELA -201

TGL KETERANGAN debet kredit
7 15,500,000

saldo - 15,500,000

BIAYA LISTRIK - 500

TGL KETERANGAN debet kredit
12 a. by listrik 335,000 -

saldo 335,000 -

BIAYA TELEPON - 501

TGL KETERANGAN debet kredit
12 b. Biaya telepon 175,000 -

saldo 175,000 -

BIAYA GAJI PEGAWAI - 502

TGL KETERANGAN debet kredit
12 c. biaya gaji 3,500,000 -

saldo 3,500,000 -

BIAYA SEWA - 503

TGL KETERANGAN debet kredit
12 d. Biaya sewa 1,500,000 -

saldo 1,500,000 -
 SIMPANAN POKOK -300
saldo TGL KETERANGAN debet kredit
1 7,500,000

saldo - 7,500,000

saldo SIMPANAN WAJIB - 301

TGL KETERANGAN debet kredit
2 11,250,000

saldo - 11,250,000

saldo MODAL -302

TGL KETERANGAN debet kredit
4 20,000,000
6 16,500,000
saldo - 36,500,000

saldo

saldo

saldo
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saldo

saldo