Metode pembelajaran 9. Pendekatan pembelajaran
250
Lampiran 3 Tes Pengetahuan
1. Jelaskan langkah-langkah untuk membuat daftar akun perusahaan jasa?
2. Apakah pengertian akun dan fungsi akun?
3. Bagaimana mengklasifikasi dan pengkodean daftar akun perusahaan jasa?
4. Bagaimana cara memilih daftar akun untuk akuntansi perusahaan jasa?
Kunci Jawaban
1. Langkah-langkah setup nomor dan nama akun adalah berikut :
a. Dari menu
command centre
klik tombol Account, akan muncul kotak dialog
command centre
b. Import Akun menggunakan
Microsoft Excel
. langkah-langkahnya sebagai berikut :
i. Buatlah file daftar akun yang dibutuhkan dalam excel dengan format
seperti dibawah ini
Nomor Nama
Header Type
1-1000 Current Assets
Header Assets
1-1100 Cash In Bank
Bank 1-1200
Petty Cash Bank
1-1300 Accounts Receivable
Account Receivable
1-1400 Allowance
for Doubtful
Debt Account
Receivable 1-1500
Merchandise Inventory Other
Current Asset
1-1600 Store Supplies
Other Current
Asset 1-1700
Prepaid Insurance Other
Current Asset
1-1800 Prepaid Rent
Other Current
Asset 1-1900
Prepaid Tax Other
Current Asset
1-1910 PPN Income
Other Current
Asset 1-1920
Prepaid PPN Other
Current Asset
1-2000 Fixed Assets
Header Fixed Asset
1-2100 Equipment at Cost
Fixed Asset 1-2110
Equipment Accum Dep Fixed Asset
2-1000 Current Liability
Header Liability
251 2-1100
Accounts Payable Account Payable
2-1200 Expense Payable
Other Current 2-1300
Income Tax Payable Other Current
2-1400 PPN Payable
Other Current 2-1500
PPN Outcome Other Current
2-1600 Dividend Payable
Other Current
2-2000 Long Term Liabilities
Header Liability
2-2100 Bank Danamon Loan
Long Term
Liability
3-1000 Equity
Header Equity
3-1100 Capital Stock
Equity 3-1200
Retained Earning Equity
3-1300 Dividend
Equity 3-1400
Income Summary Equity
4-0000 Revenues
Header Income
4-1100 Sales
Income 4-1200
SaleS Return Income
4-1300 Sales Discount
Income 4-1400
Service Revenue Income
5-0000 Cost Of Goods Sold
Header Cost Of Sales
5-1100 Cost Of Goods Sold
Cost Of Sales 5-1200
Freight Paid Cost Of Sales
5-1300 Purchase Discount
Cost Of Sales
6-0000 Operating Expense
Header Expense
6-1100 Advertising Expense
Expense 6-1200
Telephone Electricity Expense
6-1300 Store Supplies Expense
Expense 6-1400
Bad Debt Expense Expense
6-1500 Depreciation Expense
Expense 6-1600
Insurance Expense Expense
6-1700 Rent Expense
Expense 6-1800
Wages Salaries Expense Expense
6-1900 Other Operating Expense
Expense
8-000 Other Revenues and Gains Header
Other Income
8-1100 Interest Revenue
Other Income
9-000 Other Expense and Losses
Header Other Expense
9-1100 Interest Expense
Other Expense 9-1200
Bank Service Charge Other Expense
9-1300 Income Tax Expense
Other Expense ii.
Simpan file dengan cara dengan menu Microsoft Office Button lalu pilih Save As Untuk Office 2007 atau tab File Save As Untuk Office 2003