LOMBA KOMPETENSI SISWA

SEKOLAH MENENGAH KEJURUAN

TINGKAT PROVINSI DKI JAKARTA
TAHUN 2011

BIDANG LOMBA

AKUNTANSI

KUNCI JAWABAN
MENGELOLA BUKU JURNAL

Taman Mini Indonesia Indah, Gedung Pewangan

Tanggal 13-14 Septemb

2011

LOMBA KOMPETENSI SISWA

SEKOLAH MENENGAH KEJURUAN
TINGKAT PROVINSI DKI JAKARTA
TAHUN 2011

BIDANG LOMBA

AKUNTANSI

KUNCI JAWABAN
MENGELOLA BUKU JURNAL

Indonesia Indah, Gedung Pewangan

Tanggal 13-14 September

2011

Sales Journal

PT STAPI INDONESIA
DECEMBER 31, 2011

Purchase Journal
Cash Receipt Journal

General
Journal

Petty Cash Journal

Balance
Sheet

Income Statement
Closing Entries

Cash Disbursement Journal

Retained Earning Statement

Reversing Entries

Ledger

urnal

t Journal

sement Journal

Retained Earning Statement

Trial Balance
Adjusting Entries
Worksheet

Cash Flow

Reversing Entries

Agnes Tanujaya

ACCOUNT NUMBER
11100
11101
11102
11103
11104
11105
11106
11107
11108
11109
11110
12100
12101
12102
12103
12104
13100
21100
21101
21102
21103
21104
21105
21106
21107
21108
22100
31000
31001
31002
31003
39999
41000
41001
41002
51000
61100
61101
61102
61103
61104
61105
61106
62100

ACCOUNT NAME
Petty cash
Bank Mandiri
Marketable Securities
Account Receivable
Allowance For Uncollectible Accounts
Other Receivable
Merchandise Inventory
Office Supplies
VAT In
Prepaid Income Tax
Prepaid Rent
Land
Vehicles
Accumulated Depreciation-Vehicles
Equipment
Accumulated Depreciation-Equipment
Building in process
Account Payable
Asesories Liability
Wages & Salaries Payable
Electricity, Telephone & Water Payable
VAT Out
Income Tax Payable
Dividend Payable
Customer Deposits
Other Current Liabilities
Bank Loan
Common Stock
Retained Earnings
Dividend
Current Earnings
Historical Balancing
Sales
Sales Discount
Sales Returns
Cost of Good Sold
Wages & Salaries Expense
Uncollectible Accounts
Depreciation Expense-Vechiles
Advertising Expenses
Rent Expenses
Representation Expenses
Insurance Expense
Wages & Salaries Expense

62101
62102
62103
62104
62105
62106
62107
62108
62109
81000
81001
81002
81003
81004
91000
91001
91002
91003

Electricity, Telephone & Water Expense

Maintenance Expense
News Paper & Magazine Expense
Income Tax Expense
Depreciation Expense-Equipment
Supplies Expense
Insurance Expense
Professional Fee
Other General & Administrative Expenses
Interest Revenue
Dividend Revenue
Gain on Sales of Marketable Securities
Freight Collected
Other Income
Bank Charges
Interest Expenses
Loss on Sales of Marketable Securities
Other Expenses

10/4/2016 14:31

DATE

EVIDENCE NUMBER

Back To Menu

DESCRIPTION

REF

PT STAPI INDONESIA
SALES JOURNAL
DECEMBER 31, 2011
ACCOUNT
RECEIVABLE

DEBET
COST OF GOOD
SOLD

CUSTOMER DEPOSIT

MERCHANDISE
INVENTORY

CREDIT
ASESORIES LIABILITY

VAT OUT

SALES

FREIGHT COLLECTED

10/4/2016 14:31

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C
DATE
DEC
2011

EVIDENCE NUMBER
01/BKK

DESCRIPTION

REF

PT STAPI INDONESIA
CASH DISBURSEMENT JOURNAL
DECEMBER 31, 2011
DEBET
ACCOUNT PAYABLE

ACC NAME

OTHER
REF

AMOUNT

CASH IN BANK

PURCHASE
DISCOUNT

CREDIT
INCOME TAX
PAYABLE

10/4/2016 14:31

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PT STAPI INDONESIA
PURCHASE JOURNAL
DECEMBER 31, 2011
DATE
DEC
2011

EVIDENCE NUMBER
7

01/PJ

DESCRIPTION
PT BIMA SAKTI (5/20,N/30)

REF

PI INDONESIA
ASE JOURNAL
BER 31, 2011
DEBET
MERCHANDISE
INVENTORY
Rp

422,000,000

CREDIT
VAT IN

Rp

42,150,000

ACCOUNT PAYABLE
Rp

464,150,000

Back To Menu

10/4/2016 14:31

DATE
DEC
2011

EVIDENCE NUMBER
2
5

01/BKM
02/BKM

DESCRIPTION
PT MERAPI
CV MENTAWAI

REF

PT STAPI INDONESIA
CASH RECEIPT JOURNAL
DECEMBER 31, 2011
DEBET
CASH IN BANK
Rp
Rp

75,460,000
48,510,000

SALES

SALES DISCOUNT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,540,000
990,000
-

CREDIT
ACCOUNT
RECEIVABLE
Rp
Rp

77,000,000
49,500,000

ACC NAME

OTHER
REF

THER
AMOUNT

10/4/2016 14:31

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PT STAPI INDONESIA
GENERAL JOURNAL
DECEMBER 31, 2011
DATE

EVIDENCE NUMBER

DESCRIPTION

DONESIA
URNAL
1, 2011
REF

DEBET

CREDIT

10/4/2016 14:31

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PT STAPI
PETTY CASH JOURNAL
DECEMB
DATE
DEC
2011

EVIDENCE NUMBER
6

01/KK

DESCRIPTION
MAGAZINE AND NEWSPAPER NOV 2011

PT STAPI INDONESIA
CASH JOURNAL (FLUCTUATION METHOD)
DECEMBER 31, 2011
REF

DEBET
ACC NAME
News Paper & Magazine Expense

REF
62103

Rp

AMOUNT
400,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

CREDIT
PETTY CASH
400,000
-

Back To Menu

10/4/2016 14:31

NAME : SEPEDA FIXIE FRAME STANDAR LOKAL

DATE
DEC
2011

EVIDENCE NUMBER
1
7

01/PJ

DESCRIPTION

QTY

OPENING BALANCE
PT BIMA SAKTI

NAME : SEPEDA FIXIE EVOLUTION UNITED BIKE

DATE
DEC
2011

EVIDENCE NUMBER
1
7

01/PJ

DESCRIPTION

QTY

OPENING BALANCE
PT BIMA SAKTI

NAME : SEPEDA FIXIE ZENITH FX POLYGON

DATE
DEC
2011

EVIDENCE NUMBER
1
7

01/PJ

DESCRIPTION
OPENING BALANCE
PT BIMA SAKTI

QTY

PT STAPI INDONESIA
INVENTORY CARD
DECEMBER 31, 2011
IN
PRICE/UNIT

IN
PRICE/UNIT

IN
PRICE/UNIT

AMOUNT

AMOUNT

AMOUNT

QTY

OUT
PRICE/UNIT

QTY

OUT
PRICE/UNIT

QTY

OUT
PRICE/UNIT

OUT
AMOUNT

QTY
45

BALANCE
PRICE/UNIT
Rp
1,500,000 Rp

QTY

BALANCE
PRICE/UNIT

AMOUNT

QTY

BALANCE
PRICE/UNIT

AMOUNT

OUT
AMOUNT

OUT
AMOUNT

AMOUNT
67,500,000