Nama : Nikco Fachmanto

NPM : 230201180007
Mata Ujian : Pengantar Akuntansi
Dosen : Wachidah Fauzijanti, SE.,MM

Jawaban
no keterangan ref debet
1 kas 100 50,000,000
modal Tuan Hartono 300

2 kas 100 25,000,000

hutang usaha 200

3 Kas di Bank (Bank) 102 35,000,000

modal 300

4 piutang usaha 103 4,000,000

pendapatan jasa 400

5 Peralatan Computer 104 4,500,000

kas 100

6 Peralatan Reparasi dan Servis Mobil 105 10,000,000

kas 100

7 Kas 100 7,500,000

Pendapatan Jasa Servis Mobil 400

8 Kas 100 4,500,000

Pendapatan Penjualan Sparepart 401

9 a. biaya listrik 500 255,000

kas 100

9 b. biaya telepon 501 155,000

kas 100

9 c. biaya gaji pegawai 502 2,500,000

kas 100

9 d. biaya sewa tempat 503 1,500,000

kas 100

144,910,000

KAS -100
TGL KETERANGAN debet kredit
 1 50,000,000
2 25,000,000
5 4,500,000
6 10,000,000
7 7,500,000
8 4,500,000
9 a. 255,000
9 b. 155,000
9 c. 2,500,000
9 d. 1,500,000

saldo 87,000,000 18,910,000

BANK - 102
TGL KETERANGAN debet kredit
3 35,000,000

saldo 35,000,000 -

PIUTANG - 103
TGL KETERANGAN debet kredit
4 4,000,000

saldo 4,000,000 -

PERALATAN COMPUTER - 104

TGL KETERANGAN debet kredit
5 4,500,000

saldo 4,500,000 -

PERALATAN REPARASI DAN SERVIS MOBIL - 105

TGL KETERANGAN debet kredit
6 10,000,000

saldo 10,000,000 -

NERACA SALDO - 31 Desember 2023

Neraca Saldo
perkiraan KETERANGAN
debet kredit
100 kas 68,090,000
102 Bank 35,000,000
103 piutang 4,000,000
104 Peralatan Computer 4,500,000
105 Peralatan Reparasi dan Servis Mobil 10,000,000
200 hutang usaha 25,000,000
300 modal 85,000,000
400 pendapatan jasa 11,500,000
401 pendapatan penjualan sparepart 4,500,000
500 biaya listrik 255,000
501 biaya telepon 155,000
502 biaya gaji pegawai 2,500,000
503 biaya sewa tempat bengkel 1,500,000

saldo 126,000,000 126,000,000

Tanggal/Jam : 02 November 2023
Macam Ujian : UTS
Rombel : Pati
Tanda Tangan :-

kredit saldo
50,000,000
50,000,000 -
-
25,000,000
25,000,000 -
-
35,000,000
35,000,000 -
-
4,000,000
4,000,000 -
-
4,500,000
4,500,000 -
-
10,000,000
10,000,000 -
-
7,500,000
7,500,000 -
-
4,500,000
4,500,000 -
-
255,000
255,000 -
-
155,000
155,000 -
-
2,500,000
2,500,000 -
-
1,500,000
1,500,000 -
-
144,910,000

HUTANG USAHA - 200

TGL KETERANGAN debet
saldo 2 hutang usaha
 50,000,000
75,000,000 saldo -
70,500,000
60,500,000 MODAL -300
68,000,000 TGL KETERANGAN debet
72,500,000 1
72,245,000 3
72,090,000 saldo -
69,590,000
68,090,000
PENDAPATAN JASA-400
68,090,000 TGL KETERANGAN debet
4
7
saldo saldo -

PENDAPATAN PENJUALAN SPAREPART - 401

TGL KETERANGAN debet
8 pendapatan dr sparepart

saldo saldo -

BIAYA LISTRIK - 500

TGL KETERANGAN debet
9 a. biaya listrik 255,000
saldo
saldo 255,000

BIAYA TELEPON - 501

TGL KETERANGAN debet
9 b. biaya telepon 155,000
saldo
saldo 155,000

BIAYA GAJI PEGAWAI - 502

TGL KETERANGAN debet
9 c. by gaji pegawai 2,500,000

saldo 2,500,000
saldo

68,090,000 BIAYA SEWA TEMPAT BENGKEL - 503

103,090,000 TGL KETERANGAN debet
107,090,000 9 d. biaya sewa tempat 1,500,000
111,590,000
121,590,000 saldo 1,500,000
96,590,000
11,590,000
 90,000
- 4,410,000
- 4,155,000
- 4,000,000
- 1,500,000
-
kredit saldo
25,000,000
25,000,000

kredit saldo
50,000,000
35,000,000
85,000,000

kredit saldo
4,000,000
7,500,000
11,500,000

kredit saldo
4,500,000

4,500,000

kredit saldo
-

kredit saldo
-

kredit saldo
-

kredit saldo
-

-
 KERTAS KER
NERACA SALDO JURNAL PENYESUAIAN
perkiraan KETERANGAN
debet kredit debet
100 kas 68,090,000 - 1,500,000
102 Bank 35,000,000 - -
103 piutang 4,000,000 - -
104 Peralatan Computer 4,500,000 - -
105 Peralatan Reparasi dan Servis Mobil 10,000,000 - -
200 hutang usaha - 25,000,000 -
300 modal - 85,000,000 -
400 pendapatan jasa - 11,500,000 -
401 pendapatan penjualan sparepart - 4,500,000 -
500 biaya listrik 255,000 - -
501 biaya telepon 155,000 - -
502 biaya gaji pegawai 2,500,000 - -
503 biaya sewa tempat bengkel 1,500,000 - -
1 biaya administrasi dan bunga bank - - 95,000
2 pendapatan diterima dimuka - - 750,000
5 kerugian piutang - - 400,000
3 cadangan kerugian piutang - - -
saldo 126,000,000 126,000,000 2,745,000
laba rugi
saldo
pendekatan neraca
1 biaya administrasi dan bunga bank 95,000
kas 95,000

2 kas 1,500,000
pendapatan diterima dimuka 1,500,000

2 pendapatan diterima dimuka 750,000

pendapatan jasa 750,000

3 kerugian piutang 400,000

cadangan kerugiaan piutang 400,000
penghapusan piutang
cadangan kerugian piutang 400,000
piutang 400,000
 KERTAS KERJA
JURNAL PENYESUAIAN NERACA SALDO setelah penyesuaian LABA RUGI
kredit debet kredit debet kredit
95,000 69,590,000 95,000
- 35,000,000 -
- 4,000,000 -
- 4,500,000 -
- 10,000,000 -
- - 25,000,000
- - 85,000,000
750,000 - 12,250,000 12,250,000
- - 4,500,000 - 4,500,000
- 255,000 - 255,000 -
- 155,000 - 155,000 -
- 2,500,000 - 2,500,000 -
- 1,500,000 - 1,500,000 -
- 95,000 - 95,000 -
1,500,000 - 750,000 - -
- 400,000 - 400,000 -
400,000 - 400,000 - -
2,745,000 127,995,000 127,995,000 4,905,000 16,750,000
11,845,000
 NERACA NERACA SALDO
perkiraan KETERANGAN
debet kredit debet
69,495,000 - 100 kas 68,090,000
35,000,000 - 102 Bank 35,000,000
4,000,000 - 103 piutang 4,000,000
4,500,000 - 104 Peralatan Computer 4,500,000
10,000,000 - 105 Peralatan Reparasi dan Servis Mobil 10,000,000
- 25,000,000 200 hutang usaha -
- 85,000,000 300 modal -
- - 400 pendapatan jasa -
- - 401 pendapatan penjualan sparepart -
500 biaya listrik 255,000
501 biaya telepon 155,000
502 biaya gaji pegawai 2,500,000
503 biaya sewa tempat bengkel 1,500,000
1 biaya administrasi dan bunga bank -
750,000 2 pendapatan diterima dimuka -
5 kerugian piutang -
- 400,000 3 cadangan kerugian piutang -
122,995,000 111,150,000 saldo 126,000,000
11,845,000 laba rugi / laba ditahan
122,995,000 122,995,000 saldo
pendekatan rugi laba
1 biaya administrasi dan bunga bank 95,000
kas

2 kas 1,500,000
pendapatan jasa

2 pendapatan jasa 750,000

pendapatan diterima dimuka

3 kerugian piutang 400,000

cadangan kerugiaan piutang
penghapusan piutang
cadangan kerugian piutang 400,000
piutang
 KERTAS KERJA
NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO setelah penyesuaian LABA RUGI
kredit debet kredit debet kredit debet
- 1,500,000 95,000 69,495,000 - -
- - - 35,000,000 - -
- - 4,000,000 - -
- - 4,500,000 - -
- - 10,000,000 - -
25,000,000 - - 25,000,000 -
85,000,000 - - 85,000,000 -
11,500,000 750,000 1,500,000 750,000 13,000,000 -
4,500,000 - - - 4,500,000 -
- - 255,000 - 255,000
- - 155,000 - 155,000
- - 2,500,000 - 2,500,000
- - 1,500,000 - 1,500,000
- 95,000 - 95,000 - 95,000
- - 750,000 - 750,000 -
- 400,000 - 400,000 - 400,000
- - 400,000 - 400,000 -
126,000,000 2,745,000 2,745,000 128,650,000 128,650,000 4,905,000

95,000

1,500,000

750,000

400,000

400,000
LABA RUGI NERACA
kredit debet kredit
- 69,495,000 -
- 35,000,000 -
- 4,000,000 -
- 4,500,000 -
- 10,000,000 -
- - 25,000,000
- - 85,000,000
12,250,000 - -
4,500,000 - -
- - -
- - -
- - -
- - -
- - -
- - 750,000
- - -
- - 400,000
16,750,000 122,995,000 111,150,000
11,845,000 11,845,000
122,995,000 122,995,000