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