6018 P2 SPK Mengelola Buku Besar
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Transcript of 6018 P2 SPK Mengelola Buku Besar
UJIAN NASIONAL
TAHUN PELAJARAN 2012/2013SOAL UJIAN PRAKTIK KEJURUAN
Satuan Pendidikan: Sekolah Menengah Kejuruan (SMK)
Kompetensi Keahlian: AkuntansiKode
: 6018
Materi Uji
: Mengelola Buku BesarAlokasi Waktu
: 90 Menit (1,5 jam)Bentuk Soal
: Penugasan Perorangan
I. PETUNJUK1. Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada lembar jawaban yang disediakan.
2. Periksa dan bacalah soal praktik sebelum anda menjawabnya.
3. Telitilah perlengkapan lembar soal dan lembar kerja yang telah disediakan.
4. Laporkan kepada pengawas apabila terdapat kekurangan data/lembar soal dan formulir-formulir jawaban.
5. Kerjakan pada jawaban yang disediakan dengan ballpoint yang berwarna hitam (jangan menggunakan pensil).
6. Lembar soal tidak boleh dicoret-coret.
7. Lembar soal harus dikumpulkan kembali beserta lembar jawaban.
8. Periksa kelengkapan lembar soal dan lembar dokumen transaksi.
9. Cermati petunjuk/informasi yang terdapat dalam lembar soal dan dokumen transaksi.
10. Kerjakan dengan teliti, cepat dan tepat.
II. DAFTAR PERALATAN, KOMPONEN, DAN BAHAN
No.Nama
Alat/Lembar Soal/Lembar JawabSpesifikasiJumlahKeterangan
12345
Alat Tes /Alat tangan
1.Balpoint HitamStandard1
2.Kalkulator12/14 Digit1
Lembar Soal
1.Informasi identitas perusahaanHVS A42 Lembar
2.Kebijakan akuntansiHVS A42 Lembar
3.Daftar AkunHVS A42 Lembar
4.Neraca saldo per 30 Nopember 2012HVS A41 Lembar
5.Special JournalHVS A44 Lembar
6.General JournalHVS A41 Lembar
7.Petty Cash JournalHVS A41 Lembar
Lembar Jawab
1.LedgerHVS A47 Lembar
2.Trial BalanceHVS A41 Lembar
PETUNJUK PENYELESAIAN SOAL UJIAN PRAKTIK AKUNTANSI
MENGELOLA BUKU BESAR
I. TUGAS ANDA
1. Perhatikan kembali informasi yang tercatat di dalam Buku Kasus.
2. Cermati semua data yang terdapat dalam buku Jurnal Khusus dan Catatan lainnya :
a. Sales Journal
b. Cash Receipt Journal
c. Purchases Journal
d. Cash Payment Journal
e. General Journal
f. Petty Cash Journal
3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas berikut ini :
a. Posting ke dalam Buku Besar Umum
b. Menyusun Neraca Saldo
4. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1,5 jam)
5. Kerjakan dengan teliti, cepat dan rapi
II. RINCIAN PEKERJAAN
No.Tugas-tugas
1.Posting ke dalam Buku Besar Umum
2.Neraca Saldo
3.Ketelitian, Kerapian, Kebersihan
III. DAFTAR AKUN
NO.NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI
CURRENT ASSETS:
1-1100Cash In Bank Kas di Bank
1-1200Petty Cash Kas Kecil
1-1300Accounts Receivable Piutang Dagang
1-1400Allowance for Doubtful Debt Cadangan Kerugian Piutang
1-1500Merchandise Inventory Persediaan Barang Dagangan
1-1600Store Supplies Perlengkapan Toko
1-1700Prepaid Insurance Asuransi Dibayar Dimuka
1-1800Prepaid Rent Sewa Dibayar Dimuka
1-1900Prepaid Tax Uang Muka PPh Pasal 25
1-1910PPN Income PPN Masukan
1-1920Prepaid PPN Piutang PPN
FIXED ASSETS :
1-2100Equipment at Cost Peralatan
1-2110Equipment Accum Dep Akumulasi Penyusutan Peralatan
CURRENT LIABILITIES :
2-1100Accounts Payable Utang Dagang
2-1200Expense Payable Beban Yang Masih Harus Dibayar
2-1300Income Tax Payable Utang Pajak Penghasilan (PPh)
2-1400PPN Payable Utang PPN
2-1500PPN Outcome PPN Keluaran
2-1600Dividend Payable Utang Dividen
LONG TERM LIABILITIES :
2-2100Bank Danamon LoanUtang Jangka Panjang
EQUITY :
3-1100Capital Stock Modal Saham
3-1200Retained Earning Laba ditahan
3-1300Dividend Dividen
3-1400Income Summary Ikhtisar Laba- Rugi
REVENUES :
4-1100Sales Penjualan Barang Dagangan
4-1200Sales Return Retur Penjualan
COST OF GOODS SOLD :
5-1100Cost of Goods Sold Beban Pokok Penjualan
5-1200Freight Paid Beban Transport Pembelian
OPERATING EXPENSE:
6-1000Advertising Expense Beban Iklan
6-1100Telephone & Electricity Expense Beban Telepon dan Listrik
6-1200Store Supplies Expense Beban Perlengkapan Toko
6-1300Bad Debts Expense Beban Kerugian Piutang
6-1400Depreciation Expense Beban Penyusutan Aset Tetap
6-1500Insurance Expense Beban Asuransi
6-1600Rent Expense Beban Sewa Toko
6-1700Wages & Salaries Expense Beban Upah dan Gaji
6-1800Other Operating Expense Beban-beban Operasi Lainnya
OTHER REVENUES AND GAINS:
8-1100Interest Revenue Pendapatan Bunga
OTHER EXPENSES AND LOSSES:
9-1100Interest Expense Beban Bunga
9-1200Bank Service Charge Beban Administrasi Bank
9-1300Income Tax Expense Beban Pajak Penghasilan (PPh)
IV. Neraca Saldo per 30 Nopember 2012PT ADI JAYA
TRIAL BALANCE, PER 30 NOVEMBER 2012
(Dalam ribuan rupiah)
KODENAMA AKUNDEBETKREDIT
1-1100Cash in Bank68.550
1-1200Petty Cash11.700
1-1300Accounts Receivable839.300
1-1400Allowance for Doubtful Debt14.000
1-1500Merchandise Inventory600.000
1-1600Store Supplies5.200
1-1700Prepaid Insurance12.500
1-1800Prepaid Rent20.500
1-1900Prepaid Tax17.000
1-1910PPN Income
1-1920Prepaid PPN
1-2100Equipment at Cost69.600
1-2110Equipment Accum Dep24.320
2-1100Accounts Payable568.700
2-1200Expense Payable8.600
2-1300Income Tax Payable
2-1400PPN Payable4.200
2-1500PPN Outcome
2-1600Dividend Payable4.500
2-2100Bank Danamon Loan320.000
3-1100Capital Stock400.000
3-1200Retained Earning14.500
3-1300Dividend27.500
3-1400Income Summary
4-1100Sales852.900
4-1200Sales Return
5-1100Cost of goods Sold395.820
5-1200Freight Paid12.600
6-1000Advertising Expense3.800
6-1100Telephone & Electricity expense7.800
6-1200Store Supplies Expense4.750
6-1300Bad Debt Expense12.000
6-1400Depreciation Expense16.500
6-1500Insurance Expense11.400
6-1600Rent Expense22.900
6-1700Wages & Salaries Expense40.200
6-1800Other Operating Expense10.100
8-1100Interest Revenue7.900
9-1100Interest Expense2.200
9-1200Bank Service Charge7.700
9-1300Income Tax Expense
Jumlah........2.216.6202.216.620
V. LIST OF ACCOUNT RECEIVABLE, ACCOUNT PAYABLE DAN INVENTORY BALANCEPT ADI JAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2012
(In rupiah)
NOCUSTOMERBALANCE
C001TOKO DIANA 123.200.000
C002TOKO INDAH -
C003TOKO PESONA 308.000.000
C004TOKO MULIA 151.800.000
Total 583.000.000
PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In rupiah)
NOSUPPLIERBALANCE
S001PT ESA 279.510.000
S002CV TIRTA 246.620.000
S003PT PENA MAS -
Total 526.130.000
PT ADI JAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2012
(In rupiah)
KODEPRODUCTBALANCE
501 LEDTV LED 403.200.000
601 LCDTV LCD 264.400.000
Total 667.600.000
VI. SPECIAL JOURNAL
A. SALES JOURNAL
PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )
DATEINVOICE NODESCRIPTIONDEBITCREDIT
ACCOUNTSALESPPN OUTCOME
RECEIVABLE
20127F-AJ/41TOKO INDAH 195.800.000 178.000.000 17.800.000
DEC19F-AJ/42TOKO DIANA 123.200.000 112.000.000 11.200.000
28F-AJ/43TOKO PESONA 308.000.000 280.000.000 28.000.000
TOTAL 627.000.000 570.000.000 57.000.000
ACCOUNT NUMBER. (1-1300) (4-1100) (2-1500)
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 627.000.000 2-1500 57.000.000
4-1100 570.000.000
TOTAL 627.000.000 TOTAL 627.000.000
B. CASH RECEIPT JOURNALPT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
DATEINVOICE NODESCRIPTIONDEBITCREDIT
CASH IN BANKACCOUNT RECEIVABLE OTHERS
ACCOUNT ACCOUNTS NOTOTAL
20124BKM-XII-01TOKO DIANA 170.500.000 170.500.000 - - -
DES14BKM-XII-02TOKO INDAH 171.600.000 171.600.000 - - -
15AJ-KN-01PENJUALAN TUNAI 180.400.000 - Sales 4-1100 164.000.000
- - PPN Outcome 2-1500 16.400.000
16BKM-XII-03TOKO INDAH 327.800.000 327.800.000 - - -
21BKM-XII-04TOKO SUKAMAKMUR 8.000.000 - Allowance For Doubtful Debt 1-1400 8.000.000
24BKM-XII-05TOKO PESONA 189.200.000 189.200.000 - - -
TOTAL 1.047.500.000 859.100.000 - - 188.400.000
ACCOUNT NUMBER. (1-1100) (1-1300) - - (V)
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 1.047.500.000 1-1300 859.100.000
1-1400 8.000.000
2-1500 16.400.000
4-1100 164.000.000
TOTAL 1.047.500.000 TOTAL 1.047.500.000
C. PUCHASE JOURNALPT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DATEINVOICE NODESCRIPTIONDEBITCREDIT
MERCHANDISE INVENTORY PPN INCOMEACCOUNT PAYABLE
201211F/PM-135PT PENA MAS 191.600.000 19.160.000 210.760.000
DEC22E-75PT ESA 254.100.000 25.410.000 279.510.000
29TR-2205CV TIRTA 224.200.000 22.420.000 246.620.000
TOTAL. 669.900.000 66.990.000 736.890.000
ACCOUNT NUMBER (1-1500)(1-1910)(2-1100)
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 669.900.000 2-1100 736.890.000
1-1910 66.990.000
TOTAL 736.890.000 TOTAL 736.890.000
D. CASH PAYMENT JOURNAL
PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
( In Rupiah )
DATEINVOICE NO. DESCRIPTIONCHECK NO.DEBITCREDIT
ACCOUNT PAYABLEOTHERSCASH IN BANK
ACCOUNTACC NO.TOTAL
20121BKK-101Gaji Karyawan November 2012BP12-001 - Expense Payable 2-1200 5.000.000 5.000.000
DEC6BKK-102PT PENA MASBP12-002 80.300.000 - - - 80.300.000
9BKK-103PT ESABP12-003 262.900.000 - - - 262.900.000
15BKK-104PPN masa November 2012BP12-004 - PPN Payable 2-1400 4.200.000 4.200.000
17BKK-105Dividen Tn. AdriBP12-005 - Dividend Payable 2-1600 4.500.000 4.500.000
18BKK-106PT PENA MASBP12-006 190.795.000 - - - 190.795.000
23BKK-107CV. TIRTABP12-007 225.500.000 - - - 225.500.000
30BKK-108Bank DanamonBP12-008 - Bank Mega Loan 2-2100 15.000.000 16.500.000
- Interst Expense 9-1100 1.500.000 -
TOTAL 759.495.000 - - 30.200.000 789.695.000
ACCOUNT NUMBER. (2-1100) - - (V) (1-1100)
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 759.495.000 1-1100 789.695.000
2-1200 5.000.000
2-1400 4.200.000
2-1600 4.500.000
2-2100 15.000.000
9-1100 1.500.000
TOTAL 789.695.000 TOTAL 789.695.000
E. PETTY CASH JOURNALPT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )
DATEINVOICE NODESCRIPTIONDEBITCREDIT
ACCOUNTACCOUNTS NO.TOTALPETTY CASH
20123PC12-01Pembuatan Brosur PerusahaanAdvertising Expenses6-1000850.000850.000
DEC5PC12-02Pembayaran Listrik & Telp Nov 2012Expense Payable2-12003.600.0003.600.000
10PC12-03Pembelian Perlengkapan Store Supplies1-1600800.000800.000
26PC12-04Perbaikan Atap Toko yang rusak Other Operating Expenses6-1800450.000450.000
TOTAL .5.700.0005.700.000
F. GENERAL JOURNAL
PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
DATE INVOICE NO DESCRIPTION Pos Debit Credit
Ref
2011 7 F-AJ/41 Cost of Goods Sold 5-1100 146.000.000 -
Dec Merchandise Inventory 1-1500 - 146.000.000
(Penjualan Toko Indah)
8 NK-AJ/41 Sales Return 4-1200 22.000.000 -
PPN Outcome 2-1500 2.200.000 -
Account Receivable 1-1300 - 24.200.000
Merchandise Inventory 1-1500 18.000.000 -
Cost Of Goods Sold 5-1100 - 18.000.000
(Retur Penjualan Toko Indah)
12 NK-135 Account Payable 2-1100 19.965.000 -
Merchandise Inventory 1-1500 - 18.150.000
PPN Income 1-1910 - 1.815.000
(Retur Pembelian PT Pena Mas)
15 AJ-KN-01 Cost Of Goods Sold 5-1100 134.000.000 -
Merchandise Inventory 1-1500 - 134.000.000
(Penjualan Tunai)
19 F-AJ/42 Cost Of Goods Sold 5-1100 92.000.000 -
Merchandise Inventory 1-1500 - 92.000.000
(Penjualan Toko Diana)
28 F-AJ/43 Cost Of Goods Sold 5-1100 230.150.000 -
Merchandise Inventory 1-1500 - 230.150.000
(Penjualan Toko Pesona)
TOTAL . 664.315.000 664.315.000
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 18.000.000 1-1300 24.200.000
2-1100 19.965.000 1-1500 620.300.000
2-1500 2.200.000 1-1910 1.815.000
4-1200 22.000.000 5-1100 18.000.000
5-1100 602.150.000
TOTAL 664.315.000 TOTAL 664.315.000
Paket
2
DOKUMEN NEGARA
6018P2-12/13-Mengelola Buku Besar Hak Cipta pada KemdikbudSPK-3/14