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UJIAN NASIONAL
TAHUN PELAJARAN 2012/2013SOAL UJIAN PRAKTIK KEJURUAN
Satuan Pendidikan : Sekolah Menengah Kejuruan (SMK)
Kompetensi Keahlian : Akuntansi
Kode : 6018
Materi Uji : Mengelola Buku Besar
Alokasi Waktu : 90 Menit (1,5 jam)
Bentuk Soal : Penugasan Perorangan
- I. PETUNJUK
- 1. Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada lembar jawaban yang disediakan.
- 2. Periksa dan bacalah soal praktik sebelum anda menjawabnya.
- 3. Telitilah perlengkapan lembar soal dan lembar kerja yang telah disediakan.
- 4. Laporkan kepada pengawas apabila terdapat kekurangan data/lembar soal dan formulir-formulir jawaban.
- 5. Kerjakan pada jawaban yang disediakan dengan ballpoint yang berwarna hitam (jangan menggunakan pensil).
- 6. Lembar soal tidak boleh dicoret-coret.
- 7. Lembar soal harus dikumpulkan kembali beserta lembar jawaban.
- 8. Periksa kelengkapan lembar soal dan lembar dokumen transaksi.
- 9. Cermati petunjuk/informasi yang terdapat dalam lembar soal dan dokumen transaksi.
- 10. Kerjakan dengan teliti, cepat dan tepat.
II. DAFTAR PERALATAN, KOMPONEN, DAN BAHAN
No.
|
Nama
Alat/Lembar Soal/Lembar Jawab
|
Spesifikasi
|
Jumlah
| Keterangan |
1
|
2
|
3
|
4
| 5 |
| Alat Tes /Alat tangan | ||||
1.
| Balpoint Hitam |
Standard
|
1
| |
2.
| Kalkulator |
12/14 Digit
|
1
| |
| Lembar Soal | ||||
1.
| Informasi identitas perusahaan |
HVS A4
|
2 Lembar
| |
2.
| Kebijakan akuntansi |
HVS A4
|
2 Lembar
| |
3.
| Daftar Akun |
HVS A4
|
2 Lembar
| |
4.
| Neraca saldo per 30 Nopember 2012 |
HVS A4
|
1 Lembar
| |
5.
| Special Journal |
HVS A4
|
4 Lembar
| |
6.
| General Journal |
HVS A4
|
1 Lembar
| |
7.
| Petty Cash Journal |
HVS A4
|
1 Lembar
| |
| Lembar Jawab | ||||
1.
| Ledger |
HVS A4
|
7 Lembar
| |
2.
| Trial Balance |
HVS A4
|
1 Lembar
|
PETUNJUK PENYELESAIAN SOAL UJIAN PRAKTIK AKUNTANSI
MENGELOLA BUKU BESAR
- I. TUGAS ANDA
- Perhatikan kembali informasi yang tercatat di dalam Buku Kasus.
- Cermati semua data yang terdapat dalam buku Jurnal Khusus dan Catatan lainnya :
- Sales Journal
- Cash Receipt Journal
- Purchases Journal
- Cash Payment Journal
- General Journal
- Petty Cash Journal
- Posting ke dalam Buku Besar Umum
- Menyusun Neraca Saldo
- Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas berikut ini :
- Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1,5 jam)
- Kerjakan dengan teliti, cepat dan rapi
- II. RINCIAN PEKERJAAN
No.
|
Tugas-tugas
|
1.
| Posting ke dalam Buku Besar Umum |
2.
| Neraca Saldo |
3.
| Ketelitian, Kerapian, Kebersihan |
- III. DAFTAR AKUN
NO.
|
NAMA AKUN
|
FUNGSI UNTUK MENCATAT MUTASI NILAI
|
| CURRENT ASSETS: | ||
1-1100
| Cash In Bank | Kas di Bank |
1-1200
| Petty Cash | Kas Kecil |
1-1300
| Accounts Receivable | Piutang Dagang |
1-1400
| Allowance for Doubtful Debt | Cadangan Kerugian Piutang |
1-1500
| Merchandise Inventory | Persediaan Barang Dagangan |
1-1600
| Store Supplies | Perlengkapan Toko |
1-1700
| Prepaid Insurance | Asuransi Dibayar Dimuka |
1-1800
| Prepaid Rent | Sewa Dibayar Dimuka |
1-1900
| Prepaid Tax | Uang Muka PPh Pasal 25 |
1-1910
| PPN Income | PPN Masukan |
1-1920
| Prepaid PPN | Piutang PPN |
FIXED ASSETS: | ||
1-2100
| Equipment at Cost | Peralatan |
1-2110
| Equipment Accum Dep | Akumulasi Penyusutan Peralatan |
| CURRENT LIABILITIES: | ||
2-1100
| Accounts Payable | Utang Dagang |
2-1200
| Expense Payable | Beban Yang Masih Harus Dibayar |
2-1300
| Income Tax Payable | Utang Pajak Penghasilan (PPh) |
2-1400
| PPN Payable | Utang PPN |
2-1500
| PPN Outcome | PPN Keluaran |
2-1600
| Dividend Payable | Utang Dividen |
| LONG TERM LIABILITIES: | ||
2-2100
| Bank Danamon Loan | Utang Jangka Panjang |
| EQUITY: | ||
3-1100
| Capital Stock | Modal Saham |
3-1200
| Retained Earning | Laba ditahan |
3-1300
| Dividend | Dividen |
3-1400
| Income Summary | Ikhtisar Laba- Rugi |
| REVENUES: | ||
4-1100
| Sales | Penjualan Barang Dagangan |
4-1200
| Sales Return | Retur Penjualan |
| COST OF GOODS SOLD: | ||
5-1100
| Cost of Goods Sold | Beban Pokok Penjualan |
5-1200
| Freight Paid | Beban Transport Pembelian |
| OPERATING EXPENSE: | ||
6-1000
| Advertising Expense | Beban Iklan |
6-1100
| Telephone & Electricity Expense | Beban Telepon dan Listrik |
6-1200
| Store Supplies Expense | Beban Perlengkapan Toko |
6-1300
| Bad Debts Expense | Beban Kerugian Piutang |
6-1400
| Depreciation Expense | Beban Penyusutan Aset Tetap |
6-1500
| Insurance Expense | Beban Asuransi |
6-1600
| Rent Expense | Beban Sewa Toko |
6-1700
| Wages & Salaries Expense | Beban Upah dan Gaji |
6-1800
| Other Operating Expense | Beban-beban Operasi Lainnya |
| OTHER REVENUES AND GAINS: | ||
8-1100
| Interest Revenue | Pendapatan Bunga |
| OTHER EXPENSES AND LOSSES: | ||
9-1100
| Interest Expense | Beban Bunga |
9-1200
| Bank Service Charge | Beban Administrasi Bank |
9-1300
| Income Tax Expense | Beban Pajak Penghasilan (PPh) |
- IV. Neraca Saldo per 30 Nopember 2012
PT ADI JAYA
| |||
TRIAL BALANCE, PER 30 NOVEMBER 2012
| |||
(Dalam ribuan rupiah)
| |||
KODE
|
NAMA AKUN
|
DEBET
|
KREDIT
|
1-1100
| Cash in Bank |
68.550
| |
1-1200
| Petty Cash |
11.700
| |
1-1300
| Accounts Receivable |
839.300
| |
1-1400
| Allowance for Doubtful Debt |
14.000
| |
1-1500
| Merchandise Inventory |
600.000
| |
1-1600
| Store Supplies |
5.200
| |
1-1700
| Prepaid Insurance |
12.500
| |
1-1800
| Prepaid Rent |
20.500
| |
1-1900
| Prepaid Tax |
17.000
| |
1-1910
| PPN Income | ||
1-1920
| Prepaid PPN | ||
1-2100
| Equipment at Cost |
69.600
| |
1-2110
| Equipment Accum Dep |
24.320
| |
2-1100
| Accounts Payable |
568.700
| |
2-1200
| Expense Payable |
8.600
| |
| 2-1300 | Income Tax Payable | ||
2-1400
| PPN Payable |
4.200
| |
2-1500
| PPN Outcome | ||
2-1600
| Dividend Payable |
4.500
| |
2-2100
| Bank Danamon Loan |
320.000
| |
3-1100
| Capital Stock |
400.000
| |
3-1200
| Retained Earning |
14.500
| |
3-1300
| Dividend |
27.500
| |
3-1400
| Income Summary | ||
4-1100
| Sales |
852.900
| |
4-1200
| Sales Return | ||
5-1100
| Cost of goods Sold |
395.820
| |
5-1200
| Freight Paid |
12.600
| |
6-1000
| Advertising Expense |
3.800
| |
6-1100
| Telephone & Electricity expense |
7.800
| |
6-1200
| Store Supplies Expense |
4.750
| |
6-1300
| Bad Debt Expense |
12.000
| |
6-1400
| Depreciation Expense |
16.500
| |
6-1500
| Insurance Expense |
11.400
| |
6-1600
| Rent Expense |
22.900
| |
6-1700
| Wages & Salaries Expense |
40.200
| |
6-1800
| Other Operating Expense |
10.100
| |
8-1100
| Interest Revenue |
7.900
| |
9-1100
| Interest Expense |
2.200
| |
9-1200
| Bank Service Charge |
7.700
| |
9-1300
| Income Tax Expense | ||
Jumlah........
|
2.216.620
|
2.216.620
| |
- V. LIST OF ACCOUNT RECEIVABLE, ACCOUNT PAYABLE DAN INVENTORY BALANCE
PT ADI JAYA
| |||
LIST OF ACCOUNT RECEIVABLE BALANCE
| |||
DECEMBER 31, 2012
| |||
(In rupiah)
| |||
NO
|
CUSTOMER
|
BALANCE
| |
C001
| TOKO DIANA |
123.200.000
| |
C002
| TOKO INDAH |
-
| |
C003
| TOKO PESONA |
308.000.000
| |
C004
| TOKO MULIA |
151.800.000
| |
Total ………………
|
583.000.000
| ||
PT ADI JAYA
| |||
LIST OF ACCOUNT PAYABLE BALANCE
| |||
DECEMBER 31, 2012
| |||
(In rupiah)
| |||
NO
|
SUPPLIER
|
BALANCE
| |
S001
| PT ESA | 279.510.000 | |
S002
| CV TIRTA | 246.620.000 | |
S003
| PT PENA MAS |
-
| |
Total ………………
| 526.130.000 | ||
PT ADI JAYA
| |||
LIST OF INVENTORY BALANCE
| |||
DECEMBER 31, 2012
| |||
(In rupiah)
| |||
KODE
|
PRODUCT
|
BALANCE
| |
501 LED
| TV LED | 403.200.000 | |
601 LCD
| TV LCD | 264.400.000 | |
Total ………………
| 667.600.000 | ||
VI. SPECIAL JOURNAL
- A. SALES JOURNAL
PT ADI JAYA
| |||||||
SALES JOURNAL
| |||||||
DECEMBER, 2012
| |||||||
( In Rupiah )
| |||||||
DATE
|
INVOICE NO
|
DESCRIPTION
|
DEBIT
|
CREDIT
| |||
ACCOUNT
|
SALES
|
PPN OUTCOME
| |||||
RECEIVABLE
| |||||||
2012
|
7
|
F-AJ/41
| TOKO INDAH | 195.800.000 | 178.000.000 | 17.800.000 | |
DEC
|
19
|
F-AJ/42
| TOKO DIANA | 123.200.000 | 112.000.000 | 11.200.000 | |
28
|
F-AJ/43
| TOKO PESONA | 308.000.000 | 280.000.000 | 28.000.000 | ||
TOTAL ……………
| 627.000.000 | 570.000.000 | 57.000.000 | ||||
ACCOUNT NUMBER…………….
|
(1-1300)
|
(4-1100)
|
(2-1500)
| ||||
RECAPITULATION
| |||||||
DEBIT
|
KREDIT
| ||||||
ACC. NO
|
TOTAL
|
ACC. NO
|
TOTAL
| ||||
1-1300
| 627.000.000 |
2-1500
| 57.000.000 | ||||
4-1100
| 570.000.000 | ||||||
TOTAL
| 627.000.000 |
TOTAL
| 627.000.000 | ||||
- B. CASH RECEIPT JOURNAL
PT ADI JAYA
| |||||||||
CASH RECEIPT JOURNAL
| |||||||||
DECEMBER, 2012
| |||||||||
DATE
|
INVOICE NO
|
DESCRIPTION
|
DEBIT
|
CREDIT
| |||||
CASH IN BANK
|
ACCOUNT RECEIVABLE
|
OTHERS
| |||||||
ACCOUNT
|
ACCOUNTS NO
|
TOTAL
| |||||||
2012
|
4
| BKM-XII-01 | TOKO DIANA |
170.500.000
|
170.500.000
|
-
|
-
|
-
| |
DES
|
14
| BKM-XII-02 | TOKO INDAH |
171.600.000
|
171.600.000
|
-
|
-
|
-
| |
15
| AJ-KN-01 | PENJUALAN TUNAI |
180.400.000
|
-
| Sales |
4-1100
|
164.000.000
| ||
-
|
-
| PPN Outcome |
2-1500
|
16.400.000
| |||||
16
| BKM-XII-03 | TOKO INDAH |
327.800.000
|
327.800.000
|
-
|
-
|
-
| ||
21
| BKM-XII-04 | TOKO SUKAMAKMUR |
8.000.000
|
-
| Allowance For Doubtful Debt |
1-1400
|
8.000.000
| ||
24
| BKM-XII-05 | TOKO PESONA |
189.200.000
|
189.200.000
|
-
|
-
|
-
| ||
TOTAL …………………
|
1.047.500.000
|
859.100.000
|
-
|
-
|
188.400.000
| ||||
ACCOUNT NUMBER………………….
|
(1-1100)
|
(1-1300)
|
-
|
-
|
(V)
| ||||
RECAPITULATION
| |||||||||
DEBIT
|
KREDIT
| ||||||||
ACC. NO
|
TOTAL
|
ACC. NO
|
TOTAL
| ||||||
1-1100
|
1.047.500.000
|
1-1300
|
859.100.000
| ||||||
1-1400
|
8.000.000
| ||||||||
2-1500
|
16.400.000
| ||||||||
4-1100
|
164.000.000
| ||||||||
TOTAL
|
1.047.500.000
|
TOTAL
|
1.047.500.000
| ||||||
- C. PUCHASE JOURNAL
PT ADI JAYA
| ||||||||
PURCHASE JOURNAL
| ||||||||
DECEMBER, 2012
| ||||||||
( In Rupiah )
| ||||||||
DATE
|
INVOICE NO
|
DESCRIPTION
|
DEBIT
|
CREDIT
| ||||
MERCHANDISE INVENTORY
|
PPN INCOME
|
ACCOUNT PAYABLE
| ||||||
2012
|
11
|
F/PM-135
| PT PENA MAS | 191.600.000 | 19.160.000 | 210.760.000 | ||
DEC
|
22
|
E-75
| PT ESA | 254.100.000 | 25.410.000 | 279.510.000 | ||
29
|
TR-2205
| CV TIRTA | 224.200.000 | 22.420.000 | 246.620.000 | |||
TOTAL…………….
| 669.900.000 | 66.990.000 | 736.890.000 | |||||
ACCOUNT NUMBER ……………
|
(1-1500)
|
(1-1910)
|
(2-1100)
| |||||
RECAPITULATION
| ||||||||
DEBIT
|
KREDIT
| |||||||
ACC. NO
|
TOTAL
|
ACC. NO
|
TOTAL
| |||||
1-1500
| 669.900.000 |
2-1100
| 736.890.000 | |||||
1-1910
| 66.990.000 | |||||||
TOTAL
| 736.890.000 |
TOTAL
| 736.890.000 | |||||
- D. CASH PAYMENT JOURNAL
PT ADI JAYA
| ||||||||||
CASH PAYMENT JOURNAL
| ||||||||||
DECEMBER, 2012
| ||||||||||
( In Rupiah )
| ||||||||||
DATE
|
INVOICE NO.
|
DESCRIPTION
|
CHECK NO.
|
DEBIT
|
CREDIT
| |||||
ACCOUNT PAYABLE
|
OTHERS
|
CASH IN BANK
| ||||||||
ACCOUNT
|
ACC NO.
|
TOTAL
| ||||||||
2012
|
1
|
BKK-101
| Gaji Karyawan November 2012 |
BP12-001
|
-
| Expense Payable |
2-1200
|
5.000.000
| 5.000.000 | |
DEC
|
6
|
BKK-102
| PT PENA MAS |
BP12-002
| 80.300.000 |
-
|
-
|
-
| 80.300.000 | |
9
|
BKK-103
| PT ESA |
BP12-003
| 262.900.000 |
-
|
-
|
-
| 262.900.000 | ||
15
|
BKK-104
| PPN masa November 2012 |
BP12-004
|
-
| PPN Payable |
2-1400
| 4.200.000 | 4.200.000 | ||
17
|
BKK-105
| Dividen Tn. Adri |
BP12-005
|
-
| Dividend Payable |
2-1600
| 4.500.000 | 4.500.000 | ||
18
|
BKK-106
| PT PENA MAS |
BP12-006
|
190.795.000
|
-
|
-
|
-
| 190.795.000 | ||
23
|
BKK-107
| CV. TIRTA |
BP12-007
|
225.500.000
|
-
|
-
|
-
| 225.500.000 | ||
30
|
BKK-108
| Bank Danamon |
BP12-008
|
-
| Bank Mega Loan |
2-2100
|
15.000.000
| 16.500.000 | ||
-
| Interst Expense |
9-1100
|
1.500.000
|
-
| ||||||
TOTAL …………………
|
759.495.000
|
-
|
-
| 30.200.000 |
789.695.000
| |||||
ACCOUNT NUMBER………………….
|
(2-1100)
|
-
|
-
|
(V)
|
(1-1100)
| |||||
RECAPITULATION
| ||||||||||
DEBIT
|
KREDIT
| |||||||||
ACC. NO
| TOTAL |
ACC. NO
| TOTAL | |||||||
2-1100
| 759.495.000 |
1-1100
| 789.695.000 | |||||||
2-1200
| 5.000.000 | |||||||||
2-1400
| 4.200.000 | |||||||||
2-1600
| 4.500.000 | |||||||||
2-2100
| 15.000.000 | |||||||||
9-1100
| 1.500.000 | |||||||||
TOTAL
| 789.695.000 |
TOTAL
| 789.695.000 | |||||||
- E. PETTY CASH JOURNAL
PT ADI JAYA
| |||||||
PETTY CASH
| |||||||
DECEMBER, 2012
| |||||||
( In Rupiah )
| |||||||
DATE
|
INVOICE NO
|
DESCRIPTION
|
DEBIT
|
CREDIT
| |||
ACCOUNT
|
ACCOUNTS NO.
|
TOTAL
|
PETTY CASH
| ||||
2012
|
3
|
PC12-01
| Pembuatan Brosur Perusahaan | Advertising Expenses |
6-1000
|
850.000
|
850.000
|
DEC
|
5
|
PC12-02
| Pembayaran Listrik & Telp Nov 2012 | Expense Payable |
2-1200
|
3.600.000
|
3.600.000
|
10
|
PC12-03
| Pembelian Perlengkapan | Store Supplies |
1-1600
|
800.000
|
800.000
| |
26
|
PC12-04
| Perbaikan Atap Toko yang rusak | Other Operating Expenses |
6-1800
|
450.000
|
450.000
| |
TOTAL …………………………….
|
5.700.000
|
5.700.000
| |||||
- GENERAL JOURNAL
PT ADI JAYA
| |||||||||
GENERAL JOURNAL
| |||||||||
DECEMBER 2012
| |||||||||
( In Rupiah )
| |||||||||
DATE
|
INVOICE NO
|
DESCRIPTION
|
Pos
|
Debit
|
Credit
| ||||
Ref
| |||||||||
2011
| 7 | F-AJ/41 | Cost of Goods Sold |
5-1100
|
146.000.000
|
-
| |||
Dec
| Merchandise Inventory |
1-1500
|
-
|
146.000.000
| |||||
| (Penjualan Toko Indah) | |||||||||
| 8 | NK-AJ/41 | Sales Return |
4-1200
|
22.000.000
|
-
| ||||
| PPN Outcome |
2-1500
|
2.200.000
|
-
| ||||||
| Account Receivable |
1-1300
|
-
|
24.200.000
| ||||||
| Merchandise Inventory |
1-1500
|
18.000.000
|
-
| ||||||
| Cost Of Goods Sold |
5-1100
|
-
|
18.000.000
| ||||||
| (Retur Penjualan Toko Indah) | |||||||||
| 12 | NK-135 | Account Payable |
2-1100
|
19.965.000
|
-
| ||||
| Merchandise Inventory |
1-1500
|
-
|
18.150.000
| ||||||
| PPN Income |
1-1910
|
-
|
1.815.000
| ||||||
| (Retur Pembelian PT Pena Mas) | |||||||||
| 15 | AJ-KN-01 | Cost Of Goods Sold |
5-1100
|
134.000.000
|
-
| ||||
| Merchandise Inventory |
1-1500
|
-
|
134.000.000
| ||||||
| (Penjualan Tunai) | |||||||||
| 19 | F-AJ/42 | Cost Of Goods Sold |
5-1100
|
92.000.000
|
-
| ||||
| Merchandise Inventory |
1-1500
|
-
|
92.000.000
| ||||||
| (Penjualan Toko Diana) | |||||||||
| 28 | F-AJ/43 | Cost Of Goods Sold |
5-1100
|
230.150.000
|
-
| ||||
| Merchandise Inventory |
1-1500
|
-
|
230.150.000
| ||||||
| (Penjualan Toko Pesona) | |||||||||
TOTAL …………………….
|
664.315.000
|
664.315.000
| |||||||
RECAPITULATION
| |||||||||
DEBIT
|
KREDIT
| ||||||||
ACC. NO
|
TOTAL
|
ACC. NO
|
TOTAL
| ||||||
1-1500
| 18.000.000 |
1-1300
| 24.200.000 | ||||||
2-1100
| 19.965.000 |
1-1500
| 620.300.000 | ||||||
2-1500
| 2.200.000 |
1-1910
| 1.815.000 | ||||||
4-1200
| 22.000.000 |
5-1100
| 18.000.000 | ||||||
5-1100
| 602.150.000 | ||||||||
TOTAL
| 664.315.000 |
TOTAL
| 664.315.000 | ||||||
TERIMA KASIH ATAS KUNJUNGAN SAUDARA
Judul: akuntansi
Ditulis oleh Vika
Rating Blog 5 dari 5
Semoga artikel ini bermanfaat bagi saudara. Jika ingin mengutip, baik itu sebagian atau keseluruhan dari isi artikel ini harap menyertakan link dofollow ke https://vikaardiansyah.blogspot.com/2013/11/akuntansi.html. Terima kasih sudah singgah membaca artikel ini.Ditulis oleh Vika
Rating Blog 5 dari 5
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