Soal Praktik Akuntansi iii
II. RINCIAN PEKERJAAN
Oleh karena teknisi akuntansi yang menangani pekerjaan administrasiakuntansi sementara ini sedang cuti, maka Pemilik perusahaan meminta anda untuk menggantikannya. Pekerjaan anda adalah menyel
NO ASPEK YANG DINILAI
SKOR A
KETERAMPILAN
1 Sales Journal 10 + Rekapitulasi 5
15 2
Cash Receipt Journal 10 Rekapitulasi 5 15
3 Purchases Journal 10 + Rekapitulasi 5
15 4
Jurnal Pengeluaran kas 10 + Rekapitulasi 5 15
5 General Journal 10 + Rekapitulasi 5
15 6
Petty Cash Journal 5 5
7 Inventory Cart 2 item skor 5
10
B SIKAP KERJA
1 Kerapihan dan keberhasilan
5 2
Kecepatan 5
Total skor 100
III. DAFTAR AKUN
Acc. Number Account Name
HeaderDetail Untuk Mencatat Mutasi
1-0000 Asset
Header Aktiva
1-1000 Current Asset
Header Aktiva Lancar
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 Income Tax
Detail Uang Muka PPh Psl 25
1-1170 VAT In
Detail PPN Masukan
1-1200 Fixed Asset
Header Aktiva Tetap
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 Office Equipment at cost
Detail Harga Perolehan Perltn Ktr
1-1233 Office Equipment Acc. Depr.
Detail Akum. Peny. Perltn Ktr
2-1000 Liabilities
Header Utang
2-1100 Current Liabilities
Header Utang Lancar
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 Payable
Detail Utang PPN
2-1150 VAT Out
Detail PPN Keluaran
2-2200 Long Term Liabilities
Header Utang Jk Panjang
2-2210 Mandiri Bank Loan
Detail Utang Bank Mandiri
3-1000 Equity
Header Modal Pemilik
3-1110 Stock Capital
Detail Modal Saham
3-1120 Retained Earning
Detail Laba Ditahan
3-1130 Deviden
Detail Deviden
Soal Praktik Akuntansi iv
Acc. Number Account Name
HeaderDetail Untuk Mencatat Mutasi
3-8000 Current Year Earnings
Detail Laba Periode Berjalan
3-9999 Historical Balancing
Detail Saldo Penyeimbang
4-1000 Income
Header Pendapatan
4-1100 Sales
Detail Penjualan
4-1200 Sales Discount
Detail Diskon Penjualan
4-1300 Sales Return
Detail Return Penjualan
4-1400 Freight Out
Detail Biaya Angkut Penjualan
5-1000 Cost of Sales
Header Harga Pokok Penjualan
5-1100 Cost of Good Sold
Detail Harga Pokok Penjualan
5-1200 Purchase Discounts
Detail Potongan Pembelian
5-1300 Freight In
Detail Biaya Angkut Pembelian
6-1000 Expenses
Header Beban-Beban
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-Building
Detail Biaya Penyusutan-Bangunan
6-1370 Depreciation Expense-Vehicle
Detail Biaya Peny. - Kendaraan
6-1380 Depreciation Expense-Equipment
Detail Biaya Peny.
– Peralatan 6-1401
Insurance Expense Detail
Biaya Asuransi 6-1900
Other Operating Expense Detail
Biaya Operasi lainnya
8-1000 Other Income
Header Pendapatan Lain-lain
8-1100 Interest Income
Detail Pendapatan Bunga
8-1200 Realize Gain or Loss
Detail Laba Rugi Terealisasi
8-1300 Unrealize Gain or Loss
Detail LabaRugi Blm Terealisasi
9-1000 Other Expenses
Header Beban Lain-lain
9-1100 Interest Expense
Detail Beban Bunga
9-1200 Bank Charge
Detail Biaya Adm. Bank
9-1300 Income Tax Expense
Detail Beban PPh.
IV. Neraca Saldo per 30 Nopember 2015
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