Penilaian Tahap 1 UD ANEKA WARNA

PENILAIAN LAB PA TAHAP 1 BAGIAN PENILAIAN 1 DAFTAR DAFTAR HUTANG HUTANG total nilai 10 -> 100  judul dafar total

3 5 2

2 DAFTAR DAFTAR PIUTANG PIUTANG total nilai 10 -> 100  judul dafar total

3 5 2

3 WORKSHE WORKSHEET ET total nilai 10 -> 100 neraca saldo penyesuaian neraca stlh peny laba/rugi neraca

2 2 2 2 2

4 JURNAL JURNAL UMUM UMUM total nilai 10 -> 100 penyesuaian penutup

12 * masing masing jurnal 2, eter eterangan angan lihat sheet ! " * masing masing jurnal 2, eter eterangan angan lihat sheet !

5 LAPORAN LAPORAN HPP HPP total nilai 10 -> 100  judul perpoint #1

2 "

6 LAPORAN LAPORAN LABA/RU LABA/RUGI GI total nilai 10 -> 100  judul penjualan s/d laba otor biaya* s/d laba bersih

2 3 5

7 LAPORAN PERUBAHAN PERUBAHAN MODAL MODAL total nilai 10 -> 100  judul total

2 "

8 LAPORAN LAPORAN NERACA NERACA total nilai 10 -> 100  judul

2

aset liabilitas$euitas

! !

 NERACA SETELAH TUTUP BUKU total nilai 10 -> 100  judul debit redit

MASING! ITEM NILAI 1""

2 ! !

POINT UD ANEKA WARNA D#$#% P&'(#)* D#*#)* P+% 31 D+,+-.+% 2""2 N#-# P+#)**#) %& '()+' .' %.'( ) %4' '(' 64 7'8 9':' 64 7()' 9':' .' 79' 8''8 64 9':'<':' 64 6'(%' '(' %& 8(4=8' 64 64

p p p p p p p p p p

64 4'.4'.'

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R

3 S#0 251,0 !30,!00 1;2,;00 255,!0 -

5

-

111"4""

UD ANEKA WARNA D#$#% H'(#)* D#*#)* P+% 31 D+,+-.+% 2""2

2

3

N#-# P+-#, 64 )(' <' )84<4= '(%' 64 ('8=(' 8'(' )+='8 ()'7

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15,00 -

64 8(' 8:'

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2"0,500

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4761""

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UD ANEKA WARNA Kertas Kerja Per 31 Desember 2002

BONUS

No Rek

Nama Rekening

101 102 111 112 113 11$ 121 121A 122 122A 123 123A 211 301 302 3%% $01 $02 $03 &01 &02 &03 &12 &13 &1$ &1& &1' &1( &1) &21A &22A &23A

Kas Kas Kecil Piutang Dagang Persediaan Barang Dagang Asuransi Dibaar Di!u"a Persediaan Perleng"apan Kendaraan A"u!ulasi Penusutan Kendaraan Peralatan Kant$r A"u!ulasi Penusutan Peralatan Kant$r Peralatan %$"$ A"u!ulasi Penusutan Peralatan %$"$ &tang Dagang '$dal, %uan Dar!a(an Pri)e, %uan Dar!a(an *aba Rugi Pen+ualan Retur Pen+ualan P$t$ngan Pen+ualan Pe!belian Retur Pe!belian P$t$ngan Pe!belian elisi- Kas Biaa Asuransi Biaa Ad)ertensi Biaa e(a Biaa .a+i dan &paBiaa Perleng"apan Biaa %elep$n Biaa Penusutan Kendaraan Biaa Penusutan Peralatan Kant$r Biaa Penusutan Peralatan %$"$ Biaa *ain *ain *otal

&%%

Neraca Saldo Debit

Penes!aian Debit Kredit

Kredit

Rp Rp Rp Rp Rp Rp Rp

4,085,020 50,000 1,110,400 2,800,000 240,000 104,900 #,000,000

Rp

1,#00,000

Rp

2,400,000

Rp

Rp

Rp Rp Rp 2,800,000 Rp 40,000 Rp 27,900 Rp Rp 100,000 Rp 40,000 Rp 25,000

2,800,000 Rp

Rp 3,979,300 Rp

3,979,300 Rp Rp Rp Rp Rp

Rp Rp Rp

Rp Rp #7,000

Rp

#,#00,000 Rp Rp Rp

Rp Rp Rp

327,000 350,000 1,#00,000

Rp

80,000

Rp R+

2

Rp Rp Rp Rp

Rp Rp

#,#00,000

40,000

Rp

27,900

Rp Rp Rp

100,000 40,000 25,000

2%,10),%20 R+

(,012,200 R+

2

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp (,012,200 R+

4,085,020 50,000 1,110,400 3,979,300 200,000 77,000 #,000,000

Rp

1,#00,000

Rp

2,400,000

100,000

Rp

40,000

Rp Rp Rp

25,000 47#,100 18,850,000

Rp 40,000 Rp 327,000 Rp 350,000 Rp 1,#00,000 Rp 27,900 Rp 80,000 Rp 100,000 Rp 40,000 Rp 25,000 Rp 94,#00 R+ 12,1&1,&00 R+ 13,('2,120 R+ Rp 1,#10,#20

21,101,(20 R+ Rp

1%,$%1,100 1,#10,#20

R+

21,101,(20 R+

21,101,(20

40,000 25,000 47#,100 18,850,000 Rp 3,979,300 Rp 9,55#,180 Rp

2,800,000 Rp Rp #7,000

1,#00,000

3,979,300 9,55#,180

#,#00,000

55,200 1#9,280 2,1#0

40,000 327,000 350,000 1,#00,000 27,900 80,000 100,000 40,000 25,000 94,#00 33,2&3,220 R+ 33,2&3,220 Selisi- ."aba/

2

Kredit

Rp Rp Rp Rp Rp Rp Rp

Rp

Rp

*otal

Debit

100,000

2,400,000

Rp Rp Rp

94,#00 2%,10),%20 R+

Rp

55,200 1#9,280 2,1#0 Rp

Neraca Kredit

1,#00,000

1,#00,000 2,800,000 Rp Rp #7,000

9,55#,180

"aba#R!gi Debit

4,085,020 50,000 1,110,400 3,979,300 200,000 77,000 #,000,000

47#,100 18,850,000

1,#00,000

Rp

Neraca Saldo Dises!aikan Debit Kredit

Rp Rp Rp

13,('2,120 R+

2

55,200 1#9,280 2,1#0

13,('2,120 R+

2

UD ANEKA WARNA !rnal Penes!aian %anggal Keterangan Des 31 *aba Rugi Persediaan Barang Dagang a(al Des 31 Persediaan Barang Dagang a"-ir

Re 399 Rp 112 112 Rp

*aba Rugi Des 31 Biaa Perleng"apan

399 517 Rp

Perleng"apan Des 31 Biaa Asuransi

114 513 Rp

Asuransi Dibaar Di!u"a Des 31 Biaa Penusutan Kendaraan A"u!ulasi Penusutan Kendaraan Des 31 Biaa Penusutan Peralatan %$"$ A"u!ulasi Penusutan Peralatan %$"$ Des 31 Biaa Penusutan Peralatan Kant$r

113 521A Rp 121A 523A Rp 123A 522A Rp

A"u!ulasi Penusutan Peralatan Kant$r 122A *otal R+

 /&1 Kredit

Debit 2,800,000 Rp

2,800,000

Rp

3,979,300

Rp

27,900

Rp

40,000

Rp

100,000

Rp

25,000

Rp (,012,200 R+

40,000 (,012,200

3,979,300 27,900 40,000 100,000 25,000 40,000

2

2 2 2 2 2

UD ANEKA WARNA J'%)# P+)'(' 31 D+,+-.+% 2""2  9-2 4anggal

+eterangan

.enutup 6endapatan 6enjualan )es 31 etur 6embelian selisih as

e?

)ebit

!01 p 502 p 512 p

,55,1"0 55,200 2,10

6otongan 6embelian aba ugi

503 p 3

1,2"0

.enutup
3 p !02 501 513 51! 515 51

,351,500

+redit

2

p

,;"2,"20

p p p p p p

;,000 ,00,000 !0,000 32;,000 350,000 1,00,000

2


51; 51" 521' 522' 523'

p p p p p

2;,00 "0,000 100,000 !0,000 25,000


5

p

!,00

.enutup aba aba ugi .odal, 4uan )armaAan

3 p 301

1,10,20 p

1,10,20

.enutup 6ri@e .odal, 4uan )armaAan

301 p

1,00,000

6ri@e, 4uan )armaAan

302

p

1,00,000

2

2

UD ANEKA WARNA "a+oran arga Pokok Penj!alan Per 31 Desember 1%%& Persediaan A(al Pe!belian

Rp

2,800,000

Rp

#,#00,000

Retur Pe!belian

Rp

55,200

P$t$ngan Pe!belian

Rp

1#9,280

Pe!belian bersi-

Rp

#,375,520

Barang iap Di+ual

R+

%,1(&,&20

Persediaan A"-ir arga P$"$" Pen+ualan

Rp

3,979,300

R+

&,1%',220

UD ANEKA WARNA "a+oran "aba R!gi Unt!k Periode ang erak-ir 31 Desember 1%%& Penj!alan Retur Pen+ualan

Rp Rp

9,55#,180 #7,000

PP

Rp

5,19#,220 

"aba Kotor

Biaa  Biaa elisi- Kas Biaa Asuransi Biaa Ad)ertensi Biaa e(a Biaa .a+i dan &paBiaa Perleng"apan Biaa %elep$n Biaa Penusutan Kenda Biaa Penusutan Perala Biaa Penusutan Perala

Rp Rp Rp Rp Rp Rp Rp Rp Rp

Biaa *ain *ain

Rp

R+

$,2%2,%'0

Rp

2,1#0

40,000 327,000 350,000 1,#00,000 27,900 80,000 100,000 40,000 25,000 94,#00 

*otal iaa "aba ersi-

R+ R+

UD ANEKA WARNA

2,')2,3$0 1,'10,'20

"a+oran Per!ba-an 4odal 31 Desember 2002 '$dal A(al %uan Dar!a(an *aba BersiRp

Rp 1,#10,#20

Pri)e

1,#00,000 

Rp

Perta!ba-an '$dal '$dal A"-ir tuan Dar!a(an

Rp R+

18,850,000

10,#20 1),)'0,'20

UD ANEKA WARNA "a+oran Neraca Per 31 Desember 2002  6$ 101 102 111 112 113 114 121 121A 122 122A 123 123A 211 301

A"un Kas Kas Kecil Piutang Dagang Persediaan Barang Dagang Asuransi Dibaar Di!u"a Persediaan Perleng"apan Kendaraan A"u!ulasi Penusutan Kendaraan Peralatan Kant$r A"u!ulasi Penusutan Peralatan Kant$r Peralatan %$"$ A"u!ulasi Penusutan Peralatan %$"$ %%A* A% &tang Dagang '$dal, %uan Dar!a(an %%Al *

%$tal *otal

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

 Debit 4,085,020 50,000 1,110,400 3,979,300 200,000 77,000 #,000,000  1,#00,000  2,400,000  19,33#,720

 

2

1 1 1 1

 

1 1

 

1 1

2

3

5



2

8



2  Kredit

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

       100,000  40,000  25,000

Rp Rp Rp

47#,100 18,8#0,#20 19,33#,720

4

4

UD ANEKA WARNA Neraca Saldo Setela- *!t!+ !k! 31 Desember 1%%& Ak!n Keterangan 101 Kas 102 Kas Kecil 111 Piutang Dagang 112 Persediaan Barang Dagang 113 Asuransi Dibaar Di!u"a 114 Persediaan Perleng"apan 121 Kendaraan 121A A"u!ulasi Penusutan Kendaraan 122 Peralatan Kant$r 122A A"u!ulasi Penusutan Peralatan Kant$r 123 Peralatan %$"$ 123A A"u!ulasi Penusutan Peralatan %$"$ 211 &tang Dagang 301 '$dal, %uan Dar!a(an *otal

Rp Rp Rp Rp Rp Rp Rp Rp Rp

R+

Debit 4,085,020 50,000 1,110,400 3,979,300 200,000 77,000 #,000,000

Kredit

Rp

100,000

Rp

40,000

Rp Rp Rp 1%,&01,(20 R+

25,000 47#,100 18,8#0,#20 1%,&01,(20

4

!

1,#00,000 2,400,000

2