LOMBA KOMPETENSI SISWATINGKAT NASIONAL KE XVI TAHUN 2008

MAKASSAR SULAWESI SELATAN

LEMBAR SOAL

MENGELOLA BUKU BESAR

PRAKTEK AKUNTANSI KEUANGAN(MANUAL)

PETUNJUK MENYELESAIKAN SOAL PRAKTEKMENGELOLA BUKU BESAR

1. Perhatikan kembali informasi yang tercatat di dalam Buku Kasus.

2. Cermati semua data yang terdapat dalam buku Jurnal Khusus dan Catatan lainnya :

Neraca Saldo

Jurnal Penjualan

Jurnal Penerimaan Kas

Jurnal Pembelian

Jurnal Pengeluaran Kas

Jurnal Umum

3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas

berikut ini :

a. Posting ke dalam Buku Besar Umum

b. Menyelesaikan Buku Pembantu Piutang dagang

c. Menyelesaikan Buku Pembantu Utang dagang

d. Menyiapkan Daftar Rekapitulasi Saldo Piutang dagang

e. Menyusun Neraca Saldo

4. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1,5 jam)

5. Kerjakan dengan teliti, cepat dan rapi

BOBOT PENILAIAN

Perincian bobot penilaian sebagai berikut :

No. Tugas-tugas Skor Maks Skor Riil

1. Posting ke dalam Buku Besar Umum 40

2. Buku Pembantu – Piutang dagang 10

3. Buku Pembantu – Utang dagang 10

4. Daftar Rekapitulasi Saldo Piutang Dagang 5

5. Daftar Rekapitulasi Saldo Utang Dagang 5

6. Neraca Saldo 20

7. Ketelitian, Kerapian, Kebersihan 10

Total 100

1

2

I. Neraca Saldo per 30 Nopember 2007

CV MAJUTRIAL BALANCE

30 NOVEMBER 2007(in 000 rupiah)

CODE ACCOUNTS DEBIT CREDIT1-1100 Cash in Bank Rp 72.360

1-1200 Petty Cash Rp 12.000

1-1300 Accounts Receivable Rp 165.000

1-1400 Allowance for Doubtful Rp 17.000

1-1500 Merchandise Inventory Rp 1.040.000

1-1600 Store Supplies Rp 13.000

1-1700 Prepaid Insurance Rp 24.000

1-1800 Prepaid Rent Rp 36.000

1-1900 Prepaid Tax Rp 38.000

1-2100 Stock Investments Rp 224.000

1-3100 Equipment Rp 120.000

1-3110 Equipment Accumulated Depreciation Rp 26.400

2-1100 Master Card Rp 4.200

2-1200 Accounts Payable Rp 132.000

2-1300 Expense Payable Rp 7.800

2-1500 VAT Payable Rp 21.440

2-2100 Bank Mandiri Loan Rp 600.000

3-1100 Mr. Ahmad, Capital Rp 819.666

3-1200 Mr. Ahmad, Drawing Rp 44.200

4-1100 Sales Rp 1.000.000

4-1200 Sales Discount Rp 84.000

5-1100 Cost of goods Sold Rp 621.600

5-1200 Freight Paid Rp 11.000

5-1300 Purchase Discount Rp 52.200

6-1000 Advertising Expenses Rp 2.200

6-1100 Telephone & Electricity expenses Rp 11.200

6-1200 Store Supplies Expenses Rp 3.300

6-1300 Bad Debt Expense Rp 24.000

6-1400 Spoilage Expense (Defected Inventory) Rp 32.000

6-1500 Depreciation Expense Rp 26.400

6-1600 Insurance Expense Rp 22.000

6-1700 Rent Expense Rp 44.000

6-1800 Wages & Salaries Rp 66.000

6-1900 Other Operating Expense Rp 12.000

3

8-1100 Interest Revenue Rp 5.000

8-1200 Dividend Income Rp 25.360

8-1300 Gain (loss) on sale of Stocks Rp 11.200

8-1400 Freight Collected Rp 37.600

8-1500 Late Fees Collected Rp 9.600

9-1100 Interest Expense Rp 11.000

9-1200 Bank Service Charge Rp 6.600

9-1400 Late Fees Paid Rp 3.600

Rp 2,769.460 Rp 2,769.460

II. DAFTAR SALDO PIUTANG DAGANG

Per 30 Nopember 2007

Name No. Factur Date Sales VAT Out Term

Mandala Computer SM-11/12 25/11/2007 60.000.000 6.000.000 2/10, N/30Jaya Computer SM-11/25 29/11/2007 50.000.000 5.000.000 2/10, N/30Optima Computer SM-11/10 23/11/2007 40.000.000 4.000.000 2/10, N/30Kharisma Prima Computer - - - - 2/10, N/30

150.000.000 15.000.000

III. DAFTAR SALDO UTANG DAGANG

Per 30 Nopember 2007

Name No. Factur Date Purchase VAT In Term

PT ABADI FJ.152 23/11/2007 40.000.000 4.000.000 3/10, N/30UD BAHANA DJ.129 20/11/2007 30.000.000 3.000.000 3/10, N/30PT PINISI F.201 28/11/2007 50.000.000 5.000.000 3/10, N/30

120.000.000 12.000.000

4

5

CV. MAJUCASH RECEIPT JOURNAL

DECEMBER 2007(in 000 rupiah)

DATE EVIDEN-CE NO DESCRIPTION POS

REFDEBET CREDIT

CASH IN BANK VAT OUTSALES

DISCOUNTACCOUNT

RECEIVABLEOTHERS

ACCOUNT ACC NO TOTALDes 1 BKM12-1 Cash Deviden PT. Makasar Prima Rp 5,000 Devidend Income (8-1200) Rp 5,000

3 BKM12-2 Mandala Computer, Makasar Rp 64,680 Rp 120 Rp 1,200 Rp 66,000

12 BKM12-3 Jaya Computer, Makasar Rp 368,676 Rp 684 Rp 6,840 Rp 376,200

13 KN01 Penjualan Tunai Barang Dagangan Rp 453,290 Sales (4-1100) Rp 412,000

VAT Out (2-1600) Rp 41,200

Freight Collected (8-1400) Rp 90

14 BKM12-4 Jaya Computer, Makasar Rp 55,000 Rp 55,000

20 BKM12-5 Kharisma Prima Computer, Makasar Rp 12,000 Allow for Bad Debts (1-1400) Rp 12,000

25 BKM12-6 Optima Computer, Makasar Rp 44,400 Rp 44,000 Late Fees Collected (8-1500) Rp 400

27 BKM12-7 Penjualan Saham PT. Makasar prima Rp 84,000 Stock Investment (1-2100) Rp 84,000

JUMLAH Rp 1,087,046 Rp 804 Rp 8,040 Rp 541,200 Rp 554,690

(1-1100) (2-1600) (4-1200) (1-1300)

RECAPITULATIONDEBIT CREDIT

Account No Total Account No Total(1-1100) Rp 1,087,046 (1-1300) Rp 541,200

(2-1600) Rp 804 (1-2100) Rp 84,000

(4-1200) Rp 8,040 (1-1400) Rp 12,000

(2-1600) Rp 41,200

(4-1100) Rp 412,000

(8-1200) Rp 5,000

(8-1400) Rp 90

(8-1500) Rp 400

Rp 1,095,890 Rp 1,095,890

CV MAJU

6

CASH DISBURSEMENT JOURNAL DECEMBER 2007

(in 000 rupiah)

DATEEVIDENCE

NO DESCRIPTIONCHECK

NOPOS REFF

ACCOUNT PAYABLE

OTHERSPURCHASE DISCOUNT VAT IN CASH IN BANKACCOUNTS

ACC. NO TOTAL

Des 1 BKK12-1 Gaji bulan November CP12-001 Expense Payable (2-1300) Rp 6,000 Rp 6,000

6 BKK12-2 PT. PINISI Makasar CP12-002 Rp 55,000 Rp 1,500 Rp 150 Rp 53,350

9 BKK12-3 PT. ABADI Makassar CP12-003 Rp 44,000 Rp 44,000

15 BKK12-4 Pembayaran PPN Bulan Nov CP12-004 VAT Payable (2-1500) Rp 21,440 Rp 21,440

18 BKK12-5 PT. PINISI CP12-005 Rp 517,000 Rp 14,100 Rp 1,410 Rp 501,490

23 BKK12-6 UD. BAHANA CP12-006 Rp 33,000 Late Fees Paid (9-1400) Rp 300 Rp 33,300

30 BKK12-7 BANK MANDIRI CP12-007 Bank Mandiri Loan (2-2100) Rp 30,000 Rp 36,000

Interest Expense (9-1100) Rp 6,000

31 BKK12-8 BANK MANDIRI CP12-008 Master Card (2-1100) Rp 6,100 Rp 6,130

Interest Expense (9-1100) Rp 30

JUMLAH Rp 649,000 Rp 69,870 Rp 15,600 Rp 1,560 Rp 701,710

(2-1200) (5-1300) (1-1910) (1-1100)

RECAPITULATIONDEBIT CREDIT

Account No Total Account No Total(2-1100) Rp 6,100 (1-1100) Rp 701,710

(2-1110) Rp 649,000 (1-1910) Rp 1,560

(2-1300) Rp 3,000 (5-1300) Rp 15,600

(2-1400) Rp 21,440

(2-2100) Rp 30,000

(9-1100) Rp 6,030

(9-1400) Rp 300

Rp 718,870 Rp 718,870

CV MAJUPURCAHES JOURNAL

DECEMBER 2007

7

(in 000 rupiah)

DATEFACTUR

NO DESCRIPTIONPOS REF

DEBIT CREDITFREIGHT PAID VAT IN INVENTORY ACCOUNTS PAYABLE

Des 10 F05 PT. PINISI Rp. Rp 55,200 Rp 552,000 Rp 607,200 22 A17 PT. ABADI Rp 200 Rp 74,160 Rp 741,600 Rp 815,960 29 G11 UD. BAHANA Rp 240 Rp 57,600 Rp 576,000 Rp 633,840

Jumlah Rp 440 Rp 186,960 Rp 1,869,600 Rp 2,057,000(5-1200) (1-1910) (1-1500) (2-1200)

RECAPITULATIIONDEBIT CREDIT

Account No Total Account No Total(5-1200) Rp 440 (2-1200) Rp 2,057,000(1-1910) Rp 186,960 (1-1500) Rp 1,869,600

Rp 2,057,000 Rp 2,057,000

CV MAJUSALES JOURNAL

DESEMBER 2007

(in 000 rupiah)8

DATEFACTUR

NO DESCRIPTIONPOS REF

DEBIT CREDITACCOUNTS

RECEIVABLE SALESFREIGHT

COLLECTED VAT OUT Des 6 SM12-1 Jaya Computer Rp 490,600 Rp 446,000 Rp 44,600 18 F12-2 Mandala Computer Rp 376,370 Rp 342,000 Rp 170 Rp 34,200 27 F12-3 Optima Computer Rp 940,690 Rp 855,000 Rp 190 Rp 85,500 Jumlah Rp 1,807,660 Rp 1,643,000 Rp 360 Rp 164,300 (1-1300) (4-1200) (8-1400) (2-1600)

RECAPITULATIONDEBIT CREDIT

Account No Total Account No Total (1-1300) Rp 1,807,660 (4-1200) Rp 1,643,000

(8-1400) Rp 360 (2-1600) Rp 164,300 Rp 1,807,660 Rp 1,807,660

9

CV MAJUGENERAL JOURNAL

DESEMBER 2007

(in 000 rupiah) Page 1

DATEEVIDENC

E NO DESCRIPTION POS REF DEBIT CREDITDes 5 BM12-1 Other Operating Expese 6-1900 Rp 1,900  

      Master Card 2-1100   Rp 1,900

     (Pembayaran tiket Lion -Air Jakarta-Makassar PP)      

             

  6 SM12-1 Cost Of Good Sold 5-1100 Rp 381,000  

      Inventory 1-1500   Rp 381,000

             

  7 NK12-1 Sales 4-1100 Rp 104,000  

      VAT Out 2-1600 Rp 10,400  

      Account Receivable 1-1300   Rp 114,400

    BM12-2 Inventory 1-1500 Rp 89,000  

      Cost Of Goods Sold 5-1100   Rp 89,000

      (Retur Penjualan Jaya Computer)      

             

  11 NK-1 Accounts Payable 2-1200 Rp 90,200  

      VAT In 2-1700   Rp 8,200

      Inventory 1-1500   Rp 82,000

      (Retur Pembelian PT PINISI )      

             

  13 KN01 Cost Of Goods Sold 5-1100 Rp 360,000  

      Inventory 1-1500   Rp 360,000

      (Harga pokok untuk Penjualan Tunai)      

             

  18 SM12-2 Cost of Good Sold 5-1100 Rp 292,000  

      Inventory 1-1500   Rp 292,000

             

  27   Cost of Good Sold 5-1100 Rp 734,280  

      Inventory 1-1500   Rp 734,280

             

             

  27 BKM12-7 Gain (loss) on sale of stocks 8-1300 Rp 5,600  

      Stocks Investment 1- 2100   Rp 5,600

      (Mencatat Keuntungan Penjualan Saham)      

          Rp2,068,380 Rp2,068,380

RECAPITULATION

1

DEBIT CREDITAccount No Total Account No Total

1-1500 Rp 89,000 1- 2100 Rp 5,600

2-1200 Rp 90,200 1-1300 Rp 114,400

2-1600 Rp 10,400 1-1500 Rp 1,849,280

4-1100 Rp 104,000 2-1100 Rp 1,900

5-1100 Rp1,767,280 2-1700 Rp 8,200

6-1900 Rp 1,900 5-1100 Rp 89,000

8-1300 Rp 5,600    

  Rp2,068,380   Rp 2,068,380

1

CV MAJUPETTY CASHDESEMBER 2007

(in 000 rupiah)

DATEEVIDENCE

NO DESCRIPTIONDEBIT CREDIT

ACCOUNTS ACC. NO TOTAL PETTY CASH               Des 2 V12-1 Mencetak Brosur/Iklan Advertising Expenses 6-1000 Rp 1,500 Rp 1,500    4 V12-2 Rekening Listrik & Telpon Expense Payable 2-1300 Rp 1,800 Rp 1,800    9 V12-3 Perlengkapan Toko Store Supplies 1-1600 Rp 600 Rp 600    17 V12-4 Keperluan Pribadi Pemilik Bp.Ahmad, Drawing 3-1200 Rp 2,000 Rp 2,000    26 V12-5 Pemeliharaan Toko Other Operating Expenses 6-1900 Rp 1,600 Rp 1,600                                           Rp 7,500 Rp 7,500               (1-1200)

1