This document contains 19 pages of worksheets for the accounting practice of PT Pesona Alam, including: 1. General journal pages for transactions in March 2017 2. Various ledger accounts 3. Adjusting entries 4. Trial balance worksheet 5. Income statement for period ending March 31, 2017 6. Balance sheet as of March 31, 2017 7. Statement of owner's equity for period ending March 31, 2017 8. Cash flow statement for period ending March 31, 2017 9. Closing entries journal 10. Post-closing trial balance as of March 31, 2017 The document provides accounting forms and templates for a company to record transactions and generate key financial

1. LEMBAR KERJA
PT PESONA ALAM
NAMA : .....................................
KELAS : XI AKL .....
PRAKTIKUM AKUNTANSI PERUSAHAAN JASA
(MANUAL)
2019 / 2020

2. pg. 1
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
GENERAL JOURNAL
MARET 2017
Hal : 1
Date Doc. No Description Ref Debit Credit

3. pg. 2
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
GENERAL JOURNAL
MARET 2017
Hal : 2
Date Doc. No Description Ref Debit Credit

4. pg. 3
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
GENERAL JOURNAL
MARET 2017
Hal : 3
Date Doc. No Description Ref Debit Credit

5. pg. 4
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
LEDGER
MARET 2017
Account Name : Account No : 1-101
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-102
Date Description Ref Debit Credit
Balance
Debit Credit

6. pg. 5
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 1-103
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-104
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-105
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-106
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-201
Date Description Ref Debit Credit
Balance
Debit Credit

7. pg. 6
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 1-202
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-203
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name :
Account No : 1-204
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-205
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 1-206
Date Description Ref Debit Credit
Balance
Debit Credit

8. pg. 7
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 2-101
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 2-102
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 2-103
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 2-104
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 2-201
Date Description Ref Debit Credit
Balance
Debit Credit

9. pg. 8
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 3-101
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 3-102
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 3-103
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 4-101
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-101
Date Description Ref Debit Credit
Balance
Debit Credit

10. pg. 9
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 5-102
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-103
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-104
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-105
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-106
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-107
Date Description Ref Debit Credit
Balance
Debit Credit

11. pg. 10
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 5-108
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-109
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-110
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-111
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 5-119
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 6-101
Date Description Ref Debit Credit
Balance
Debit Credit

12. pg. 11
Lembar Kerja PT PESONA ALAM
Account Name : Account No : 7-101
Date Description Ref Debit Credit
Balance
Debit Credit
Account Name : Account No : 7-102
Date Description Ref Debit Credit
Balance
Debit Credit
PT PESONA ALAM
GENERAL JOURNAL (ADJUSTMENT ENTRIES)
MARET 2017
Hal : 4
Date Doc. No Description Ref Debit Credit

13. pg. 12
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
WORKSHEET
MARET 2017
Acc.
No
Account Name
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-101 Cash
1-102 Accounts Receivable
1-103 Decoration and
landscaping Supplies
1-104 Office Supplies
1-105 Prepaid Rent
1-106 Prepaid Insurance
1-201 Decoration and
landscaping Equipment
1-202 Decoration and
landscaping Equipment
Accumulated Depreciation
1-203 Office Equipment
1-204 Office Equipment
Accumulated Depreciation
1-205 Vehicle
1-206 Vehicle Accumulated
Depreciation
2-101 Accounts Payable
2-102 Salaries Payable
2-103 Interest Payable
2-104 Unearned Revenue
2-201 Bank Loan
3-101 Mrs. Ratih Capital
3-102 Mrs. Ratih Drawing
3-103 Income Summary
4-101 Services revenue
5-101 Salaries Expense
5-102 Decoration and
landscaping Supplies
expenses
5-103 Rent expense

14. pg. 13
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
WORKSHEET
MARET 2017
Acc.
No
Account Name
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
5-104 Decoration and
landscaping Equipment
Depreciation expenses
5-105 Office Equitment
Depreciation expenses
5-106 Vehicle Depreciation
Expenses
5-107 Insurance expense
5-108 Office Supplies Expense
5-109 Electricity & Telephone
expenses
5-110 Advertising Expenses
5-111 Maintenance and Repair
Expense
5-119 Other expenses
6-101 Interest Income
7-101 Interest Expense

15. pg. 14
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
INCOME STATEMENT
Untuk Periode yang Berakhir 31 Maret 2017

16. pg. 15
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
BALANCE SHEET
Untuk Periode yang Berakhir 31 Maret 2017

17. pg. 16
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
STATEMENT OF OWNER EQUITY
Untuk Periode yang Berakhir 31 Maret 2017
PT PESONA ALAM
CASH FLOW STATEMENT
Untuk Periode yang Berakhir 31 Maret 2017

18. pg. 17
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
GENERAL JOURNAL (CLOSING ENTRIES)
MARET 2017
Hal : 5
Date Doc. No Description Ref Debit Credit

19. pg. 18
Lembar Kerja PT PESONA ALAM
PT PESONA ALAM
POST CLOSING TRIAL BALANCE
31 Maret 2017
No. Account Name Account Debit Credit
1-101 Cash
1-102 Accounts Receivable
1-103 Decoration and landscaping Supplies
1-104 Office Supplies
1-105 Prepaid Rent
1-106 Prepaid Insurance
1-201 Decoration and landscaping Equipment
1-202 Decoration and landscaping Equipment
Accumulated Depreciation
1-203 Office Equipment
1-204 Office Equipment Accumulated
Depreciation
1-205 Vehicle
1-206 Vehicle Accumulated Depreciation
2-101 Accounts Payable
2-102 Salaries Payable
2-103 Interest Payable
2-104 Unearned Revenue
2-201 Bank Loan
3-101 Mrs. Ratih Capital
TOTAL

20. pg. 19
Lembar Kerja PT PESONA ALAM
DAFTAR HASIL PRAKTIKUM
PT PESONA ALAM
NAMA SISWA : ........................................ KELAS : XI AKL ...........
KD No. Kompetensi Tgl Tugas Tgl Selesai
Paraf
Siswa
Nilai Paraf Guru CATATAN
2 Jurnal Umum
3
Posting JU Ke Buku
Besar
4 Jurnal Penyesuaian
5 Posting JP Ke BB dan NS
6 Neraca Lajur
7 Laporan Keuangan
8
Jurnal Penutup dan NS
setelah penutupan
CATATAN AKHIR :