-SPK-Akuntansi

Paket

DOKUMEN NEGARA

2

UJIAN NASIONAL TAHUN PELAJARAN 2011/2012

SOAL UJIAN PRAKTIK KEJURUAN Satuan Pendidikan Kompetensi Keahlian Kode Alokasi Waktu Bentuk Soal

I.

: : : : :

Sekolah Menengah Kejuruan Akuntansi 6018 8 jam Penugasan Perorangan

PETUNJUK A. PETUNJUK UMUM 1. Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada lembar  jawaban yang disediakan. 2. Periksa dan bacalah soal praktik sebelum anda menja wabnya. 3. Telitilah perlengkapan lembar soal dan lembar yang telah disediakan.

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PETUNJUK PENYELESAIAN SOAL UJIAN PRAKTIK AKUNTANSI MENGELOLA BUKU JURNAL

I.

TUGAS ANDA

a. Periksa kelengkapan lembar soal dan lembar dokumen transaksi dan lembar kerja  b. Cermati petunjuk/informa petunjuk/informasi si yang terdapat dalam lembar soal dan dokumen transaksi c. Tugas anda kali ini adalah mencatat semua transaksi keuangan ke dalam buku-buku harian sebagai berikut : Sales Journal Cash Receipt Journal Purchases Journal Cash Payment Journal General Journal     

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PT CEMERLANG adalah badan usaha yang bergerak dalam perdagangan. Perusahaan tersebut membeli barang dagangan secara kredit dari beberapa distributor dan kemudian menjualnya secara kredit/tunai ke beberapa toko dan para langganan lainnya di Surabaya. B. Kebijakan Akuntansi Akuntansi

PT CEMERLANG mengambil kebijakan akuntansinya sebagai berikut : 1. Umum a. Sistem berpasangan, dengan dasar akrual basis  b. Periode akuntansi tahunan (1 Januari s.d. 31 Desember) dibagi dalam 12 periode  bulanan c. Pada setiap akhir bulan disusun neraca saldo d. Dipergunakan Dipergunakan Special Journal dan General Journal untuk mencatat transaksi e. Mata uang menggunakan Rupiah 2. Pembelian a. Setiap pembelian akan diperhitungkan PPN Income 10% dari nilai pembelian

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IV.

RINCIAN PEKERJAAN

Oleh karena teknisi akuntansi yang menangani pekerjaan administrasi/akuntansi sementara sementara ini sedang cuti, maka pemegang saham perusahaan meminta anda untuk menggantikannya. Pekerjaan anda adalah menyelesaikan pekerjaan akuntansi khususnya untuk pengelola j urnal. Secara rinci pekerjaan Anda adalah sebagai berikut: NO

ASPEK YANG DINILAI

A

KETERAMPILAN

1 2 3 4 5

Sales Journal (10) + Rekapitulasi (5) Cash Receipt Journal (10) Rekapitulasi (5) Purchases Journal (10) + Rekapitulasi (5) Jurnal Pengeluaran kas (10) + Rekapitulasi (5) General Journal (10) + Rekapitulasi Rekapitulasi (5)

SKOR 

15 15 15 15 15

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1-2110

Equipment Accum Dep

Akumulasi penyusutan peralatan

Current Liabilities : 2-1100

Accounts Payable

Hutang dagang

2-1200

Expense Payable

Hutang biaya

2-1300

Income Tax Payable

Hutang pajak penghasilan (PPh)

2-1400

PPN Payable

Hutang PPN

2-1500

PPN Outcome

PPN Keluaran

2-1600

Dividend Payable

Utang Dividen

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6-1800

Other Operating Expenses

Beban-beban operasi lainnya

Other Revenues and Gains : 7-1100

Interest Revenue

Pendapatan bunga

Other Expenses and Losses : 8-1100

Interest Expense

Beban bunga

8-1200

Bank Service Charge

Beban administrasi bank

8-1300

Income Tax Expense

Beban pajak penghasilan (PPh)

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2-2100

Bank Mega Loan

490.000

3-1100

Capital Stock

420.250

3-1200

Dividend

4-1100

Sales

25.400 753.800

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S003

VIII.

PT PLUGORD

ITC, Lt. 2 No. 29, Surabaya

DAFTAR SALDO PIUTANG DAGANG

Per 30 Nopember 2011

022 630 1234

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Dokumen Transaksi No 1

PT CEMERLANG Jl. Pahlawan Revolusi No. 55 Surabaya

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Dokumen Transaksi No. 3

PT CEMERLANG Jl. Pahlawan Revolusi Revolusi No. 55 Surabaya

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Dokumen Transaksi No. 5

PT CEMERLANG Jl. Pahlawan Revolusi No. 55 Surabaya

COPY FAKTUR

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KARTU PERSEDIAAN DESEMBER 2011 NOMOR ITEM : 268TV NAMA BARANG : TV P-268

MASUK TANGGAL

Des

NO BUKTI

KETERANGAN

1

Saldo

6

Penjualan

UNIT

HARGA SATUAN

KELUAR JUMLAH

UNIT

HARGA SATUAN

SALDO JUMLAH

9

19.000.000

171.000.000

-2

19.000.000

-38.000.000

7

Retur Penjualan

10

Pembelian

11

19.000.000

209.000.000

11

Retur Pembelian Pembelian

-1

19.000.000

-19.000.000

13

Penjualan

7

19.000.000

133.000.000

18

Penjualan

6

19.000.000

114.000.000

22

Pembelian

27 29

13

19.300.000

250.900.000

Penjualan Pembelian

12

19.100.000

229.200.000

12

19.000.000

228.000.000

3

19.300.000

57.900.000

UNIT

HARGA SATUAN

22

19.000.000

418.000.000

13

19.000.000

176.000.000

JUMLAH

15

19.000.000

285.000.000

26

19.000.000

494.000.000

25

19.000.000

475.000.000

18

19.000.000

342.000.000

12

19.000.000

228.000.000

12

19.000.000

228.000.000

13

19.300.000

250.900.000

10

19.300.000

193.000.000

10

19.300.000

193000000

12

19.100.000

229.200.000

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KARTU PERSEDIAAN BULAN DESEMBER 2011 NOMOR ITEM : AC55P NAMA BARANG : AC P-55 MASUK TANGGAL

NO BUKTI

UNIT

Des

KELUAR

KETERANGAN HARGA SATUAN

JUMLAH

UNIT

HARGA SATUAN

SALDO JUMLAH

1

Saldo

6

Penjualan

7

23.000.000

7

Retur Penjualan

-1

23.000.000

10

Pembelian

10

23.000.000

11

Retur Pembelian

-2

23.000.000

13

Penjualan

8

23.000.000

184.000.000

18

Penjualan

4

23.000.000

92.000.000

22

Pembelian

15

23.200.000

Pembelian

11

23.400.000

HARGA SATUAN

JUMLAH

13

23.000.000

299.000.000

161.000.000

6

23.000.000

138.000.000

-23.000.000

7

23.000.000

161.000.000

230.000.000

17

23.000.000

391.000.000

-46.000.000

15

23.000.000

345.000.000

7

23.000.000

161.000.000

3

23.000.000

69.000.000

348.000.000

27

29

UNIT

257.400.000

3

23.000.000

69.000.000

7

23.200.000

162.400.000

3

23.000.000

69.000.000

15

23.200.000

348.000.000

8

23.200.000

185.600.000

8

23200000

185.600.000

11

23.400.000

257.400.000

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PETUNJUK MENYELESAIKAN SOAL PRAKTIK MENYELESAIKAN MENYELESAIKAN SIKLUS AKUNTANSI

1. Cermati angka-angka terdapat dalam Neraca Saldo sebelum penyesuaian. 2. Perhatikan informasi tentang penyesuaian akhir periode 2011 3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas berikut ini : a. Menyusun jurnal penyesuaian (adjustment entries) dan posting ke buku besar  b. Menyelesaikan kertas kerja (work sheet) sepuluh kolom c. Menyusun laporan keuangan: Laporan Laba-Rugi, Laporan Perubahan Ekuitas, Neraca, dan Laporan Arus Kas (metode langsung) d. Menyusun jurnal penutup (closing entries) dan posting ke buku besar e. Menyusun neraca saldo setelah penutupan (post closing trial balance) 4. Waktu yang dialokasikan untuk tugas ini adalah 180 menit (3 jam) 5. Kerjakan dengan teliti, cepat dan rapi. BOBOT PENILAIAN

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PT CEMERLANG NERACA SALDO Per 31 Desember 2011

KODE

NAMA AKUN

DEBET

1-1100

Cash in Bank

Rp

438.570.000

1-1200

Petty Cash

Rp

5.310.000

1-1300

Accounts Receivable

Rp

1.000.450.000

1-1400

Allowance for Doubtful Debt

1-1500

Merchandise Inventory

KREDIT

Rp Rp

865.200.000

20.800.000

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6-1300

Bad Debt Expense

Rp

15.100.000

6-1400

Depreciation Expense

Rp

16.500.000

6-1500

Insurance Expense

Rp

14.300.000

6-1600

Rent Expense

Rp

23.300.000

6-1700

Wages & Salaries

Rp

36.300.000

6-1800

Other Operating Expense

Rp

9.600.000

8-1100

Interest Revenue

9-1100

Interest Expense

Rp

1.200.000

9-1200

Bank Service Charge

Rp

6.600.000

9-1300

Income Tax Expense

Rp

6.985.000

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Dokumen Dokumen Transaksi No. 28

PT CEMERLANG Jl. Mendut Barat No. 47 Surabaya

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Dokumen Transaksi No. 30

PT CEMERLANG Jl. Mendut Barat No. 47 Surabaya

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PT CEMERLANG JURNAL PENERIMAAN KAS Bulan: Desember 2011

DEBIT TANGGAL

NO. BUKTI

KETERANGAN

POS REF CASH IN BANK

Des

PPN Outcome

KREDIT SALES DISCOUNT

ACCOUNT RECEIVABLE

3

BKM12-1

Daya Elektroni c

159.500.000

159.500.000

12

BKM12-2

Indo Elektroni c

322.850.000

322.850.000

SERBA -SERBI NAMA AKUN

NO AKUN

JUMLAH

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PT CEMERLANG JURNAL PENGELUARAN KAS Bulan: Desember 2011 DEBET TANGGAL

Des

NO. BUKTI

KETERANGAN

NO. CEK

1

BKK 12-1

Pembayaran Gaji Bln  Nopember

CP12-001

6

BKK12-2

PT PLUGORD

CP12-002

POS REFF

ACCOUNT PAYABLE

69.300.000

KREDIT

SERBA-SERBI NAMA AKUN

NO. AKUN

Expense Payable

2-1300

JUMLAH

4.500.000

PURCHASE DISCOUNT

PPN Income

CASH IN BANK

4.500.000 69.300.000