Soal Praktik Akuntansi iii
6. Penilaian Persediaan Barang
a. Sistem pencatatannya menggunakan sistem Perpetual
b. Metode yang dipergunakan adalah metode Average 7. Penyusutan Aktiva Tetap.
a. Penyusutan atau depresiasi aktiva tetap dihitung dengan metode garis lurus dengan umur ekonomis yang telah ditentukan
b. Perhitungan dan pencatatan beban penyusutan dilakukan pada setiap bulan.
II. DAFTAR AKUN
Acc. Number Account Name
HeaderDetail Untuk Mencatat Mutasi
1-0000 Asset
Header 1-1000
Current Asset Header
1-1100 Cash in Bank
Detail Kas di bank
1-1110 Petty Cash
Detail Kas kecil
1-1120 Account Receivable
Detail Piutang Dagang
1-1121 Allowance for Doubtful Debt
Detail Cadangan Kerugian Piutang
1-1130 Merchandise Inventory
Detail Persed. Barang Dagangan
1-1140 Store Supplies
Detail Perlengkapan Toko
1-1150 Prepaid Insurance
Detail Asuransi Dibayar di muka
1-1160 Prepaid Tax
Detail Uang Muka PPh Psl 25
1-1170 VAT In
Detail PPN Masukan
1-1180 Long Term Investment
Detail Insvestasi Jangka Panjang
1-1200 Fixed Asset
Header
1-1210 Buildings at Cost
Detail Harga Perolehan Gedung
1-1211 Buildings Accum. Depr.
Detail Akum. Peny. Gedung
1-1220 Vehicles at cost
Detail Harga Perolehan Kendaraan
1-1222 Vehicles Acc. Depr.
Detail Akum. Peny. Kendaraan
1-1230 Equipment at cost
Detail Harga Perolehan Peralatan
1-1233 Equipment Acc. Depr.
Detail Akum. Peny. Peralatan
2-1000 Liabilities
Header 2-1100
Current Liabilities header
2-1110 Account Payable
Detail Utang Dagang
2-1120 Expense Payable
Detail Utang Beban
2-1130 Income Tax Payable
Detail Utang PPh
2-1140 VAT Tax
Detail Utang PPN
2-1150 VAT Out
Detail PPN Keluaran
2-2200 Long Term Liabilities
Header
2-2210 Bank BNI Loan
Detail Utang Bank BNI
3-1000 Equity
Header
3-1110 Stock Capital
Detail Modal Saham
3-1120 Retained Earning
Detail Laba Ditahan
3-1130 Devidend
Deviden 3-8000
Current Year Earnings Detail
Laba Periode Berjalan 3-9999
Historical Balancing Detail
Saldo Penyeimbang
4-1000 Income
Header
4-1100 Sales
Detail Penjualan
4-1200 Sales Discount
Detail Potongan Penjualan
4-1300 Sales Return
Detail Retur Penjualan
4-1400 Freight Out
Detail Biaya Angkut Penjualan
5-1000 Cost of Sales
Header
5-1100 Cost of Good Sold
Detail Harga Pokok Penjualan
5-1200 Freight In
Detail Biaya Angkut Pembelian
5-1300 Purchase Discounts
Detail Potongan Pembelian
6-1000 Expenses
Header
Soal Praktik Akuntansi iv
Acc. Number Account Name
HeaderDetail Untuk Mencatat Mutasi
6-1105 Salaries Expense
Detail Biaya Gaji
6-1110 Advertising Expense
Detail Biaya Iklan
6-1120 Store Supplies Expense
Detail Biaya Perlengkapan Toko
6-1130 Telephone Expense
Detail Biaya Telepon
6-1140 Electricity and Water Expense
Detail Biaya Listrik dan Air
6-1290 Bad Debt
Detail Biaya Kerugian Piutang
6-1360 Depreciation Expense
Detail Biaya Penyusutan
6-1401 Insurance Expense
Detail Biaya Asuransi
6-1900 Other Operating Expense
Detail Biaya Operasi lainnya
8-1000 Other Income
Header
8-1100 Interest Income
Detail Pendapatan Bunga
8-1200 Realized gain or Loss
Detail Laba rugi terealisasi
8-1300 Unrealized Gain or Loss
Detail Laba rugi belum terealisasi
9-1000 Other Expenses
Header
9-1100 Interest Expense
Detail Beban Bunga
9-1200 Bank Charge
Detail Biaya Adm. Bank
9-1300 Income Tax Expense
Detail Beban PPh.
III. Neraca Saldo per 30 Nopember 2013
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