soal praktik akuntansi_lks akuntansi kota tangerang

Soal LKS Akuntansi Kota Tangerang Tahun 2013

Prepared by Suryani, SE

LOMBA KOMPETENSI SISWASEKOLAH MENENGAH KEJURUAN

TINGKAT KOTA TANGERANG

TAHUN 2013

BIDANG LOMBA

A K U N T A N S I

LEMBAR SOAL

MENGELOLA BUKU JURNAL

STIE Buddhi TangerangTanggal 2 - 3 April 2013





TAHUN 2013

BIDANG LOMBA

A K U N T A N S I

LEMBAR SOAL







TAHUN 2013

BIDANG LOMBA

A K U N T A N S I

LEMBAR SOAL





PETUNJUK PENYELESAIAN SOAL PRAKTEK AKUNTANSIMENGELOLA BUKU JURNAL

1. TUGAS ANDAa. Periksa kelengkapan lembar soal dan lembar dokumen transaksi dan lembar kerja.b. Cermati petunjuk/informasi yang terdapat pada lembar soal dan dokumen transaksi.c. Tugas anda kali ini adalah mencatat semua transaksi keuangan ke dalam buku-buku harian

sebagai berikut: Jurnal Penerimaan Kas Jurnal Pengeluaran Kas Jurnal Penjualan Jurnal Pembelian Jurnal Umum Kartu Persediaan Barang

d. Buatlah Total dan Rekapitulasi untuk jurnal-jurnal yang telah dibuat.e. Waktu yang dialokasikan untuk tugas ini adalah 120 menit (2 jam).f. Kerjakan dengan teliti, cepat, dan tepat.

2. BAHAN DAN ALATa. Bahan-bahan yang disediakan oleh Panitia Lembar Soal

Berisi informasi tentang informasi perusahaan, kebijakan akuntansi, daftar akun, neracasaldo tanggal 30 November 2012 dan daftar saldo akun-akun pembantu (account receivable,account payable, dan inventory) tanggal 30 November 2012.

Lembar Dokumen TransaksiBerisi bukti-bukti transaksi Desember 2012 yang diurutkan secara kronologis berdasarkantanggal terjadinya transaksi.

Lembar KerjaBerisi lembaran format-format akuntansi yang terdiri dari: Jurnal Penerimaan Kas (1 lembar) Jurnal Pengeluaran Kas (1 lembar) Jurnal Penjualan (1 lembar) Jurnal Pembelian (1 lembar) Jurnal Umum (1 lembar) Kartu Persediaan Barang (3 Item)

b. Alat – alat yang disediakan peserta Alat – alat tulis Kalkulator



DAFTAR AKUN

ACCOUNTNUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

10000 ASSET H asset11000 CURRENT ASSET H asset11100 Petty Cash bank11110 Cash In Bank bank11120 Marketable Securities other current asset11130 Accounts Receivable accounts receivable11140 Allowance for Uncollectible Accounts accounts receivable11150 Employee Receivable other current asset11160 Other Receivable other current asset11170 Merchandise Inventory other current asset11180 Office Supplies other current asset11190 Store Supplies other current asset11200 VAT In other current asset11210 Prepaid Income Tax other current asset11220 Prepaid Insurance other current asset11230 Prepaid Advertising other current asset12000 NON CURRENT ASSET H asset12100 Fixed Asset H asset12110 Land fixed asset12120 Building fixed asset12130 Accumulated Depreciation - Building fixed asset12140 Vehicles fixed asset12150 Accumulated Depreciation - Vehicles fixed asset12160 Equipment fixed asset12170 Accumulated Depreciation - Equipment fixed asset20000 LIABILITY H liability21000 CURRENT LIABILITY H liability21100 Accounts Payable accounts payable21110 Wages & Salaries Payable other current liability21120 Electricity, Telephone & Water Payable other current liability21130 VAT Out other current liability21140 Income Tax Payable other current liability21150 Dividend Payable other current liability21160 Other Current Liabilities other current liability22000 NON CURRENT LIABILITY H liability22100 Bank BNI Loan long term liability30000 EQUITY H equity31000 Common Stock equity31001 Retained Earnings equity31002 Current Earnings equity



31003 Dividend equity31004 Income Summary equity39999 Historical Balancing equity40000 OPERATIONAL INCOME H income41000 Sales income41001 Sales Discount income41002 Sales Returns income50000 COST OF SALES H cost of sales51000 Cost of Sales cost of sales60000 OPERATIONAL EXPENSE H expense61000 Sales Expense H expense61100 Wages & Salaries Expense expense61110 Uncollectible Accounts expense61120 Depreciation Expense - Vehicle expense61130 Promotion & Advertising Expense expense61140 Insurance Expense expense61150 Store Supplies Expense expense61160 Other Sales Expense expense62000 General & Administrative Expense H expense62100 Wages & Salaries Expense expense62110 Electricity, Telephone & Water Expense expense62120 Repairs & Maintenance Expense expense62130 Entertainment Expense expense62140 Income Tax Expense expense62150 Office Supplies Expense expense62160 Depreciation Expense - Equipment expense62170 Depreciation Expense - Building expense62180 Other General & Administrative Expense expense80000 NON OPERATIONAL INCOME H other income81000 Interest Revenue other income82000 Dividend Revenue other income83000 Late Fees Collected other income84000 Gain on Sales of Marketable Securities other income85000 Gain on Disposal of Fixed Assets other income86000 Other Income other income90000 NON OPERATIONAL EXPENSE H other expense91000 Bank Charges other expense92000 Interest Expense other expense93000 Loss on Sales of Marketable Securities other expense94000 Loss on Disposal of Fixed Assets other expense95000 Other Expense other expense



PT. FADHALI INDO TRADINGDAFTAR SALDO

Per 30 November 2012

NO. ACCOUNT DEBET CREDIT

11100 Petty Cash 5.000.000,0011110 Cash In Bank 308.080.282,4311120 Marketable Securities 90.405.000,0011130 Accounts Receivable 372.000.000,0011140 Allowance for Uncollectible Accounts 10.840.000,0011150 Employee Receivable 2.100.000,0011160 Other Receivable11170 Merchandise Inventory 1.056.500.000,0011180 Office Supplies 2.580.000,0011190 Store Supplies 5.900.000,0011200 VAT In 19.600.000,0011210 Prepaid Income Tax 32.000.000,0011220 Prepaid Insurance 31.200.000,0011230 Prepaid Advertising 3.000.000,0012110 Land 165.000.000,0012120 Building 210.000.000,0012130 Accumulated Depreciation - Building 105.000.000,0012140 Vehicles 175.000.000,0012150 Accumulated Depreciation - Vehicles 108.862.304,6912160 Equipment 220.000.000,0012170 Accumulated Depreciation - Equipment 188.240.740,7421100 Accounts Payable 350.500.000,0021110 Wages & Salaries Payable21120 Electricity, Telephone & Water Payable21130 VAT Out 23.520.000,0021140 Income Tax Payable21150 Dividend Payable21160 Other Current Liabilities22100 Bank BNI Loan 301.909.435,0431000 Common Stock 700.000.000,00



31001 Retained Earnings 769.500.000,0031002 Current Earnings31003 Dividend31004 Income Summary41000 Sales 975.700.000,0041001 Sales Discount 9.757.000,0041002 Sales Returns 29.271.000,0051000 Cost of Sales 582.990.000,0061100 Wages & Salaries Expense 50.000.000,0061110 Uncollectible Accounts61120 Depreciation Expense - Vehicle61130 Promotion & Advertising Expense61140 Insurance Expense61150 Store Supplies Expense61160 Other Sales Expense62100 Wages & Salaries Expense 100.000.000,0062110 Electricity, Telephone & Water Expense 12.700.000,0062120 Repairs & Maintenance Expense 6.850.000,0062130 Entertainment Expense 1.600.000,0062140 Income Tax Expense62150 Office Supplies Expense62160 Depreciation Expense - Equipment62170 Depreciation Expense - Building62180 Other General & Administrative Expense81000 Interest Revenue 10.900.000,0082000 Dividend Revenue83000 Late Fees Collected 12.045.000,0084000 Gain on Sales of Marketable Securities85000 Gain on Disposal of Fixed Assets86000 Other Income91000 Bank Charges 55.000,0092000 Interest Expense 65.429.198,0493000 Loss on Sales of Marketable Securities94000 Loss on Disposal of Fixed Assets95000 Other Expense

Total 3.557.017.480,47 3.557.017.480,47



DOKUMEN TRANSAKSI SELAMA BULAN DESEMBER 2012:

Dokumen Transaksi No. 1


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