Modul, Soal, dan Software Komputer Akuntansi (MYOB, Zahir, Accurate) | Accounting and Economic Lembar Jawab Sesi 2

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LOMBA KOMPETENSI SISWA SMK

TINGKAT NASIONAL KE XXIV

TAHUN 2016

PETUNJUK PENYELESAIAN SOAL PRAKTIK AKUNTANSI

MENGELOLA BUKU BESAR

I. PETUNJUK UMUM

1. Periksa kelengkapan lembar jawaban.

2. Lengkapi nomor ujian, nama, dan tanda tangan pada lembar jawaban. 3. Cermati angka-angka yang terdapat di dalam neraca saldo.

4. Perhatikan informasi dari jurnal-jurnal yang telah dibuat.

II.

PETUNJUK PENYELESAIAN

1. Berdasarkan semua informasi yang tersedia, Anda diminta untuk mengerjakan tugas-tugas berikut ini :

a. Memindahbukukan jurnal ke buku besar (posting),

b. Menyiapkan daftar rekapitulasi saldo piutang dagang (account receivable schedule), c. Menyiapkan daftar rekapitulasi saldo utang dagang (account payable schedule),

d. Menyiapkan daftar rekapitulasi saldo persediaan barang dagangan (merchandise inventory schedule), dan

e. Menyajikan neraca saldo (trial balance).

2. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1 jam 30 menit) 3. Kerjakan dengan teliti, cepat, dan rapi.

III.

BOBOT PENILAIAN

NO ASPEK YANG DINILAI SKOR MAKS

A KETERAMPILAN

1 Memindahbukukan jurnal ke buku besar (posting) 45

2 Menyiapkan daftar rekapitulasi saldo piutang dagang

(account receivable schedule) 5

3 Menyiapkan daftar rekapitulasi saldo utang dagang

(account payable schedule) 5

4 Menyiapkan daftar rekapitulasi saldo persediaan barang

dagangan (merchandise inventory schedule) 5

5 Menyajikan neraca saldo (trial balance) 25

B SIKAP KERJA

1 Kerapihan dan kebersihan 5

2 Ketelitian 5

3 Kecepatan 5

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Account : Cash in Bank Acct. No. : 1-110

DEBIT CREDIT

Dec 1 Balance 874,565,700

31 CRJ 1 983,585,400 1,858,151,100

31 CPJ 1 482,690,550 1,375,460,550

31 GJ 1 100,000,000 1,475,460,550

Account : Petty Cash Acct. No. : 1-120

31 PCJ 1 21,213,750 24,436,750

31 GJ 1 1,800 24,438,550

Account : Accounts Receivable Acct. No. : 1-130

31 SJ 1 2,074,688,000 2,369,538,000

31 CRJ 1 879,280,000 1,490,258,000

31 GJ 1 24,794,000 1,465,464,000

Account : Allowance of Doubtful Debt Acct. No. : 1-140

DEBIT CREDIT

Dec 1 Balance 39,975,200

Account : Merchandise Inventory Acct. No. : 1-150

31 PJ 1 1,309,750,000 2,116,550,000

31 SJ 1 1,347,200,000 769,350,000

31 GJ 1 16,100,000 785,450,000

31 GJ 1 20,500,000 764,950,000

Account : Office Supplies Acct. No. : 1-160

Dec 1 Balance 47,500,000

DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance PT. CAMERA PRO

GENERAL LEDGER December 2015

(in Rp.)

DATE DESCRIPTION POST.

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3

Account : Prepaid Insurance Acct. No. : 1-170

Dec 1 Balance 142,500,000

Account : Prepaid Rent Acct. No. : 1-180

Dec 1 Balance -

31 CPJ 1 44,400,000 44,400,000

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Dec 1 Balance -

Account : VAT (Value Added Tax) In Acct. No. : 1-191

DEBIT CREDIT

Dec 1 Balance -

31 PJ 1 130,975,000 130,975,000

31 GJ 1 2,050,000 128,925,000

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Dec 1 Balance 25,855,000

Account : Land Acct. No. : 1-310

Dec 1 Balance 4,500,000,000

Account : Buildings Acct. No. : 1-320

Dec 1 Balance 3,900,000,000

Account : A . Dep e iatio – Buildi gs Acct. No. : 1-321

DEBIT CREDIT

Dec 1 Balance 1,153,750,000

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

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4

Account : Equipment Acct. No. : 1-330

Dec 1 Balance 984,000,000

Account : A . Dep e iato – E uip e t Acct. No. : 1-331

Dec 1 Balance 604,750,000

Account : Automobile Acct. No. : 1-340

Dec 1 Balance 705,600,000

31 GJ 1 273,600,000.00 432,000,000

Account : Acc. Depreciation - Automobile Acct. No. : 1-341

DEBIT CREDIT

Dec 1 Balance 433,650,000

31 GJ 1 2,850,000 436,500,000

31 GJ 1 171,000,000 265,500,000

Account : Motorcylce Acct. No. : 1-350

Dec 1 Balance -

31 CPJ 1 15,000,000.00 15,000,000

Account : Acc. Depreciation - Mororcycle Acct. No. : 1-351

Dec 1 Balance -

Account : Accounts Payable Acct. No. : 2-110

31 PJ 1 1,440,725,000 1,673,410,500

31 CPJ 1 232,685,500 1,440,725,000

31 GJ 1 22,550,000 1,418,175,000

REF. DEBIT CREDIT

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

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5

Account : Accrued Expense Acct. No. : 2-120

31 CPJ1 99,000,000 4,875,575

31 PCJ 1 4,875,575

-Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

31 CPJ 1 61,285,700

-Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Dec 1 Balance -

31 SJ 1 188,608,000 188,608,000

31 GJ 1 2,254,000 186,354,000

Account : Income Tax Article 21 Payable Acct. No. : 2-132

DEBIT CREDIT

31 CPJ 1 8,154,550

-Account : Income Tax Article 23 Payable Acct. No. : 2-133

Dec 1 Balance -

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

31 CPJ1 6,652,300

-Account : Dividend Payable Acct. No. : 2-135

Dec 1 Balance -

29 GJ 1 230,000,000 230,000,000

DATE DESCRIPTION POST.

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

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Account : BNI Loan Acct. No. : 2-210

31 CPJ 1 8,500,000 459,000,000

Account : Stock Capital Acct. No. : 3-110

Dec 1 Balance 3,520,000,000

31 CRJ 120,000,000.00 3,640,000,000

Account : Retained Earnings Acct. No. : 3-130

Dec 1 Balance 4,713,376,325

Account : Dividend Acct. No. : 3-140

Dec 1 Balance -

31 GJ 1 230,000,000 230,000,000

Account : Sales Acct. No. : 4-110

DEBIT CREDIT

Dec 1 Balance 4,957,856,000

31 SJ 1 1,886,080,000 6,843,936,000

Account : Sales Discount Acct. No. : 4-120

31 CRJ 1 15,694,600 103,119,200

Account : Sales Return and Allowance Acct. No. : 4-130

31 GJ 1 22,540,000 42,095,000

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance

DATE DESCRIPTION POST.

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

Balance DATE DESCRIPTION POST.

REF. DEBIT CREDIT

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Account : Cost of Merchandise Sold Acct. No. : 5-110

Dec 1 Balance 1,967,350,000

31 SJ 1 1,347,200,000 3,314,550,000

31 GJ 1 16,100,000 3,298,450,000

Account : Utilities Expense Acct. No. : 6-110

Dec 1 Balance 54,057,450

Account : Office Supplies Expense Acct. No. : 6-120

Dec 1 Balance 38,954,600

Account : Doubtful Debts Expense Acct. No. : 6-131

DEBIT CREDIT

Dec 1 Balance 35,497,400

Account : Spoilage Expense Acct. No. : 6-140

Dec 1 Balance 25,601,000

Account : Depreciation Expense Acct. No. : 6-150

Dec 1 Balance 372,350,000

29 GJ 1 2,850,000.00 375,200,000

Account : Insurance Expense Acct. No. : 6-160

Dec 1 Balance 85,500,000

Account : Rent Expenses Acct. No. : 6-170

Dec 1 Balance -

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

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Account : Wages and Salaries Acct. No. : 6-180

Dec 1 Balance 1,089,000,000

Account : Advertising Expense Acct. No. : 6-190

Dec 1 Balance 54,457,500

31 PCJ 1 3,115,750 57,573,250

Account : Others Operating Expense Acct. No. : 6-200

31 PCJ 1 13,222,425 101,347,425

31 GJ 1 1,800 101,345,625

Account : Interest Income Acct. No. : 8-110

DEBIT CREDIT

Dec 1 Balance 39,546,500

Account : Gain (Loss) on Sale of Fixed Asset Acct. No. : 8-130

Dec 1 Balance -

31 GJ 1 2,600,000 2,600,000

Account : Freights Collected Acct. No. : 8-140

Dec 1 Balance 12,853,000

Account : Late Fees Collected Acct. No. : 8-150

Dec 1 Balance 7,623,100

REF. DEBIT CREDIT

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

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9

Account : Interest Expenses Acct. No. : 9-110

31 CPJ 1 7,012,500 43,987,500

Account : Bank Service Charges Acct. No. : 9-120

Dec 1 Balance 32,853,250

Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

Dec 1 Balance 18,756,400

Account : Income Tax Expense Acct. No. : 9-145

DEBIT CREDIT

Dec 1 Balance -

Account : Late Fees Expenses Acct. No. : 9-150

Dec 1 Balance 29,755,350

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

DATE DESCRIPTION POST.

Balance

Date Signature

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NO CUSTOMER BALANCE

CSN-001 JAYA FOKUS 658,042,000

CSN-002 VINTAGE

-CSN-003 SINAR BLITZ 460,152,000

CSN-004 LENSA AGUNG 347,270,000

1,465,464,000

NO SUPPLIER BALANCE

SPR-001 PT. CEMERLANG 417,560,000

SPR-002 PT. TRIPOD 281,490,000

SPR-003 PT. MEGAPIXEL 397,980,000

SPR-004 PT. FOTOSHOP 321,145,000

1,418,175,000

Bala e – Ge e al Ledge

Difference

Total – Su sidia y Ledge

DOC. NO. DATE TERMS

December, 31 2015

Difference

PT. CAMERA PRO

ACCOUNTS PAYABLE SCHEDULE

Bala e – Ge e al Ledge Total – Su sidia y Ledge

DOC. NO. DATE TERMS

PT. CAMERA PRO

ACCOUNTS RECEIVABLE SCHEDULE December, 31 2015

Prepared by : ... ...

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CODE PRODUCT QUANTITY COST/UNIT BALANCE

GPH4HD GoPro Hero 4 HD 45 4,600,000 207,000,000 23 4,650,000 106,950,000 GPH4 12 MP GoPro Hero 4 12MP 35 3,700,000 129,500,000 23 3,750,000 86,250,000 GPAC GoPro Action Camera 35 3,900,000 136,500,000 25 3,950,000 98,750,000

764,950,000

Difference

Total – Su sidia y Ledge Bala e – Ge e al Ledge

PT. CAMERA PRO

MERCHANDISE INVENTORY SCHEDULE December, 31 2015

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ACCT. NO ACCOUNT TITLE DEBIT CREDIT

1 1-110 Cash in Bank 1,475,460,550 1

2 1-120 Petty Cash 24,438,550 2

3 1-130 Accounts Receivable 1,465,464,000 3

4 1-140 Allowance of Doubtful Debt 39,975,200 4

5 1-150 Merchandise Inventory 764,950,000 5

6 1-160 Office Supplies 47,500,000 6

7 1-170 Prepaid Insurance 142,500,000 7

8 1-180 Prepaid Rent 44,400,000 8

9 1-190 VAT (Value Added Tax) Receivable - 9

10 1-191 VAT (Value Added Tax) In 128,925,000 10

11 1-192 Prepaid Income Tax Article 25 25,855,000 11

12 1-310 Land 4,500,000,000 12

13 1-320 Buildings 3,900,000,000 13

14 1-321 A . Dep e iatio – Buildi gs 1,153,750,000 14

15 1-330 Equipment 984,000,000 15

16 1-331 A . Dep e iato – E uip e t 604,750,000 16

17 1-340 Automobile 432,000,000 17

18 1-341 A . Dep e iato – Auto o ile 265,500,000 18

19 1-350 Motorcycle 15,000,000 19

20 1-351 A . Dep e iato – Moto y le - 20

21 2-110 Accounts Payable 1,418,175,000 21

22 2-120 Accrued Expense - 22

23 2-130 VAT (Value Added Tax) Payable - 23

24 2-131 VAT (Value Added Tax) Out 186,354,000 24

25 2-132 Income Tax Article 21 Payable - 25

26 2-133 Income Tax Article 23 Payable - 26

27 2-134 Income Tax Article 25/29 Payable - 27

28 2-135 Dividend Payable 230,000,000 28

29 2-210 BNI Bank, Loan 459,000,000 29

30 3-110 Stock Capital 3,640,000,000 30

31 3-130 Retained Earnings 4,713,376,325 31

32 3-140 Dividend 230,000,000 32

PT. CAMERA PRO

UNADJUSTED TRIAL BALANCE

DECEMBER, 31 2015

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13

33

4-110

Sales

6,843,936,000

33

34

4-120

Sales Discount

103,119,200

34

35

4-130

Sales Return and Allowance

42,095,000

35

36

5-110

Cost of Merchandise Sold

3,298,450,000

36

37

6-110

Utilities Expense

54,057,450

37

38

6-120

Office Supplies Expense

38,954,600

38

39

6-130

Doubtful Debts Expense

35,497,400

39

40

6-140

Spoilage Expense

25,601,000

40

41

6-150

Depreciation Expense

375,200,000

41

42

6-160

Insurance Expense

85,500,000

42

43

6-170

Rent Expense

-

43

44

6-180

Wages and Salaries

1,089,000,000

44

45

6-190

Advertising Expense

57,573,250

45

46

6-200

Others Operating Expense

101,345,625

46

47

8-110

Interest Income

39,546,500

47

48

8-130

Gain (Loss) on Sale of Fixed Asset

2,600,000

-

48

49

8-140

Freights Collected

12,853,000

49

50

8-150

Late Fees Collected

7,623,100

50

51

9-110

Interest Expenses

43,987,500

51

52

9-120

Bank Service Charges

32,853,250

52

53

9-140

Income Tax Article 4(2) Expense

18,756,400

53

54

9-145

Income Tax Expense

-

54

55

9-150

Late Fees Expenses

29,755,350

55