Soal Komprehensif Akuntansi

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þ þ m m m

m

m m m m

m m m m

m m m m m m m m m m m mm mmmm mmm mm m mmm mmmmmmm m m m m m m m m m m m m m

m m m m m m m m m m

mmmmmmmm mmmmm m m m m m m m m m m m m m m m m !!m m m m m m m m mmm mmmmmm m m m

m m m m m m m m m m m m

m mmm mmm mmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m

m m m m m m m m m

mmmm m m

m m m m m m

m m m

m m m "m m m m m m m m m m m m m m m m m m # $ mm mm mmmmm m m m m m m m m m m m% m m

m&'m( m&))*m +#mm m m

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= =

m mmm mmmm m mm mmmm mmmmm m mmm mmm mm mm m m | m Om m,m m mm mm m O mmm´mOmm mm-mO.m m O mm mm m ðm mm m

m m-.m

m m m m Om- .m å m ù ï mmm mm mm mm m m mm m mm m mï mm m mmmmmmm /" m

m mmmmmmm mmm mmmm mmmm m m m m mm m ' m /"mm m mm/ m-/ .m"mm m m m m m m m m mO mO m O m % O m m/mm m-/% m0. m mm m m m m

" ( )) #!#%"#'#*#!"%#!#% ,

= = > m å ù Om Om,m m O mmmmm mm m m m m % m m Î m ù mm m,m1m mm´mm m / mmmmm2 m mm m m mm m mmmm m 1mmm mm mmm m mm m m ù m&m m mm&m m m ,m +2m´mmmm m mmmmmm mm m ,m(m2 m 2m2 m m +m´mmmm m mmmmm mmmm m ,m3 m4 mm + m m ,m Om´m mmmm m m mmmm mmm m mm mmm m m m m m mmmmm mm m m O m´m mmmm m mmm m m mmmmmmm m m m mmmmm mmm m V m !

" ( )) #!#%"#'#*#!"%#!#% -

= = mmmïOm m mm m m 2mm mm mmm mïO m0mmïOm 2mmïOm m m mmïOmmmmmm-m . m

mmmïOm mmmmmmm m m ïOmmm mm-m 2. m p m ù " Î ðmm m,m m m´m mmm mmmm

mm m m # m´m mmmmmm m mmmmmmm mm m m ð m´mOmmmmm mm m h! m´mOmmm mm m ã m´m mmmmmmm - 25 6mm25O 6. m m m´mOmmm mmmm m m- m mm.m m m´m mmmmmm mm m m m "$ m´mOmm-m.mmm m mm m mm2m m m "% m´m mm-m.mmm m mm m m m mmm m % m´m mmmmm mm 27m mmm & m ù m mmm mmm8,m m ðmm

9mmm m mm

m 4m m

9mmmm m m

m "m mm

9m mmmm mm-m

mmm .mmmmm

" ( )) #!#%"#'#*#!"%#!#% .

= = m m m

9m2mmmmm m m

mm m m - ,mðmmm mmmm mm .m m

ù

m´m mmmmmm m m m8m m ,m m ( '' m

´m: m m5m6mmmmm

m m m !! ' m´m mmmmm m m&m m #7 #mm m +#m

´m m m 7mm mm

+#mm

´m m mmm m

ð mm

´m m m m

m þ' ''m

´m"m m mmmmm

mmm m-/mmmmm mm mm mm mmm m . m m

' m

´mïOm mm mmmm

m m0m mm m mm m m m m:mm,mm m mm mmmm m m | mù m8m,m m ( m

,m% mmm m mmm

m mmm m þ m

,mmmmmm mm

m m ! m

,m mmmmmm m

mm mmm2 mmmm

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= = m m

,mO m m mm mmm

mmmmmm m , m mm m å m

'

" ' ,m mmmmmm mmm m mmm m m,m m mmmïOm m +m m +2m m m m ) mmmmmmmm mmm m m !8 m !Am m m2,m m ( '' m

´m7 mmm mm m5m

6m m !' ' m

Ó7 mmm m mm m

mm m þ! m

´mmm mmm mmmmm

mm m ¢ *! m´m1 m2m mmm m ! mm

´m4m m m mmmmm m m

m m > m ) + + ù þ m´m m,m m mm m m m mm m mm mm m mmmm

" ( )) #!#%"#'#*#!"%#!#% 0

= = ã m´m mmm mm m mm mmmmmmm m mmmm mmmmmm mm mm m 0m m m-,m m.mmmmm mm2 m mmmm mmmmm mmmmmmmmmmm m mmmmmm mmmm m m´m mmmm mmm m mm mmm m Î m ' # O mmmm-m m mm 2mm .,m m +mmm m O 2m m mmm mmm m O mmm -3 mO.m m ù Ommmmm mm m mmm m m mmmm m mmm m m mmm mmm mmm mm mOm mmm m m m m mm mmmm m m mmmm m ,m m´m mmmm m´mmm;m m´mmmm mmmm´mmmmm;m m m

" ( )) #!#%"#'#*#!"%#!#%

= = V m ù ' ' mm mmmm mmmmmm m m m m m m m m m m m m m p m ù ' , ! 1mmmmmm m mmm m m m m mþ ' ,m m %mm m

mmm m-mm.m

m

mm

m mm-m . m |& m , ' mm mmmmmïOm-. m mm m m mm mm m mmmm m ð;mm m mm mmm m m m mmm m;m m; m m | m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mmmm m mmm m!m m m m m m m m m m 2 mmmmm m || m þ # ' ! ' (mm mmmmm m-m2 mm .m m m m -m m m . m m 2 m m m mm2 mm m (m m m m m m m m m - .m m m m m m m m m -. m

" ( )) #!#%"#'#*#!"%#!#%

= = m m m m m m - m m m 2 .m m m m m m m m m m m m m m2 mmm m |å m ' ' ' ' ' ´mmmmm mm2mmmm !' ' ´mmmm m2mmm mm |' m + ' ' ! ' ð )m mmmmmm2mm mm 72m-mm m.m ð ,m 2;m h' ) mmmmmm2mm mm mmm m mm m mm2m- m m.m %,m- 2;.m m ' ) mmmmmm m h' ) mmmmmmmmm m m |Î m ' '' ' ' ´mm mm mmmm m mmm mm m

" ( )) #!#%"#'#*#!"%#!#% 1

= = '' ' ´%mm m mm 2mmm-% %. | m ù ' ' '' ' ' m´mmmm2m mmmmm m mm 7 mmm m '' m´mmmmm mmm mmm ) mm m mm2mmm mmm m mmm m mm2mmmm mm m |V m ù ' ' ' ' '' '´mïmm mmm mmm m mm mmmmm mmm m mm2m mm ' ' '´ïmm mmmm2m m m mmmm2m mm mmm mmm2m m m mmmm m mm mmmmmm m |p m ! ! ! ! ´m%mmmmmm2mm m ! ! ´mm2m m mm m Omm m mmm mm mïm m mmm m mm2m mmmmm m m m m

" ( )) #!#%"#'#*#!"%#!#% 11

= = å& m ù m´m mmmmmmm2m m mmm m m´m mmmmmm m mm mmm m å m ´ mm m mmm mm mm mmmm m å| m ' ' mm mm mmm m mmm m m mmmm mm m:mmm m m mmmmmm m 2 m åå m ù '- 4 mm mmmmmm m m m mmmm m mmm m m m mm mmmmm m mm m m Om m ,m m

mmmm mm m

m / mmm m m mm m å' m ù Omm m mmm mm m2mm m m m mmmm2m m å> m '' : m m m m m m m m m m m m : m m m m m m m m ïOm m m m

" ( )) #!#%"#'#*#!"%#!#% 1|

= = : m m m m m m m m m m m mm m m mm m mïOm mm m mmmmïOmm2 mmmmmm mm mm m åÎ m þãþ ' '

1mmmmmm mmmm m m mm m 1m mmm 2mmm m :m mmmmm 1mmm m m mm m m mmmm m å m ' ' 4 mmmm mmmmmmmm mm m m m mm mmmmm m mmmm mmmm m m0m m mmmm m m åV m ' # m mm mm- mm2 mm mmm mm mmm . m mm m m m m m m m m m m m m m m

" ( )) #!#%"#'#*#!"%#!#% 1,

= = åp m ù

mmm mm ,m m

2

2

2

)

# 3 2 4

m m '& m m mm m,m m 0 mm m 0 m m m,m 2m 0 mm 2m 0 mm 2m 0 m mm 2m 0 m mm m 0 mm m 0 m m m 0 mm

" ( )) #!#%"#'#*#!"%#!#% 1-

= = m 0 mm m 0 m m ' m mmmmmm m mm m m m ´mm mm m m m´mm mm m mm´m mmmm m '| m ã ´m m mmm mm mm m m mm mmmm mm m 'å m ' mmmmmm mmm2m m h m´m/ mmmmm mmmmm m m-mm mm. m0mmmmm m mmmm m% mm mmm2 m ' ! m´m/ mmmmm m m2m m '' m m mmmmmmm mmm mm m mm m :mm mm m mmmmmmmmm m mm m mmmm m mm mmmm mmmmmmmm m '> m . Óm m mmmmmmmmm m mm m

" ( )) #!#%"#'#*#!"%#!#% 1.

= = mmmm m"mmmm m m m m&m m m,m m

m´m mm mm mm m m mm

m

m´m mm mm mmmm mm

mmm m m mmmm,m m þ,m m m mmmm m m þ ,m m mmmm m m mm mm m mm m m m m mmmmmmm m ,m m mm´mmmm mmmmm mm m m 1mm´m mm mmm mm m m mmm mmmm m m mm mmmmmmm m . Óm m mmmmmmmm mm mmm m 'Î m ´/ mmmm mmmmmm mm

mm ,m m 1mm´mmmmmmm mm m m m 4 mmmmm mm=m m m m m m m 1m m´mmmmmmmm m m m 4 mm mmm m

" ( )) #!#%"#'#*#!"%#!#% 1/

= = mm ,m m mm´m m(%( mï%(m m mm´m mï 1 mm+ mmm mm ï%(m m ' m mmmm%2 m mm2 mm m %2 m-mmm m mm. mm m 'V m ! !) m 1mmm m 1mmm mm mm m mmmmm m m

mmmmm

m 4m m þ ) m / m,m m mm m mmmm m / m,mm mm m m / m m,m m mm m 'p m ù ' % mmm3m m m mmmm>mmm2mm mm >& m /mmm,m m m mm mmm m m mmm m m mm mmm mmmm m m

" ( )) #!#%"#'#*#!"%#!#% 10

= = > m ù ' O mmmmmmm m,m ,m m

m mm

m

m m mm

m 1mm?m@ABm mm2m m 3m m?mC)Bmm m m2m ,m m Om m m m mmm-mmmmmmmm .m >| m # 4m mm mm m mmm m m m m mm mmmm m m mmmmmm m mmmmm m m m m mm mmmm mmm m mm mmmm m mm mmmm mm m m mm mmmm mmmm m mm mm m mm mm m % mm!mmmm m mm mmm m m4mm m m mm mmmm" m/ mm mm mm mm mmmmm m >å m # # ) "mm mmm m mmmm mmm3m m mmm mmm mm m mmm3m m mmmmm mm m - mmm m m!m. m

" ( )) #!#%"#'#*#!"%#!#% 1

= = ' ' ' ) m 4mmmm m Ommm >' m Om ´m m m m m m m m m mmmmmmmmmmmm mm m m m&mmmmmmm m m 2 m m m m m m m m m m m m m m - m . m m -m .mmm m-mm . m ,m m mmmmm m m / m mmm >> m - ã! ù ù - ! ) m ã! ´mmmmmm m ã! ´mmmmmmmm m2mmmm m mm mm m mïmmm1m mmm1m mmm m2mmmmmm m ã! ´mmmmmm m ã! ´mmmmmm mmm mm mmmm mm m mm m m m ã! ´mmmmm m mm mm

m

" ( )) 1

= =

þ þ þ þ ð' '

' mmm m mmmmmmm mm m m m mm m m m m,m 2m / m5/& 6m 2m /m5/&/6mm 2m m5 & 6m m ã þ' -þ' m !- 1 m 2m m m m m m m m m mm m2mmm m mm mm m | m !- 1m m m m m m m m m m mmm mm mmmmmm mm m m å m !- 1m m m m m m 2m m m m m m m m m m m mmm m m ' m !- 1mm mm m2mmm m mm m mmm m m mm m m m m

" ( )) %!"$%#$%$#2"$"# |

= = ð m m m m m m m m m m m2m m m m | #. /.m

m m m m m m m m m mm mm m å ' / m m m m m m m m m m m m m 2m m m m m m 2m mmm m m ' m h þ þ h /þh

m m m 2m m m m m m m mmmmm mm m mm m mm m1% m mm mmm m > m ã' /ã

mm mmmmm mm mmm m m m m m

m m m m m m m 1% mmmm

mmm m m m m m m mm m m m

mm mmmm m m m m m m m m m m m mmm m Î m ð ð,'' ! /ð

m m m m m m m m m m m m m m m ð

m m m m m m m m m mm mm mm1% mm

m m % m mm mmmm mmm m m m m m m m m m m m m mmmmm mmm m

" ( )) %!"$%#$%$#2"$"# |1

= = (¢$¢ h ðþãð¢$¢h ðþ%h¢¢ m m " m m m m

m

$%

*

m m m

m

5

!

m m

m

ð!$þh ðþã!hð!ð h ¢$h¢% m m m m

m

m

m

m

m

m m m m m m m m m mm mm m m mmm m | m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmm m å m mmm mm m m m

" ( )) %!"$%#$%$#2"$"# ||

= = ' m ãþ m m m m m m m m m m m m m m m m m m m &m Dm m m m m m Dm m m m m m m m m m 1 m m m m m m m m m mmmm m2 m mmm m m m 2m m m m m m m m m m m m m m m m m m m mmm m h ðþ ¢$ ð!h¢ ð$!h h ðþð¢ ð!!hð 1 m m m m m m m m m m m m m m m m m m m m m m m m m (m m m m m m m mm mmmm h ðþð!ð¢¢¢!¢ hð!ðãh¢ 1m m m m m m m m m m m m mm mm mm m mm m m m m m 5m m m m 2 m m m m m m m m m m m m 6 m þ¢ùðþð¢(¢$¢ð%¢$$¢!þ m +m 1m m m m m m m m m m mm mmmmm m h ðþþ¢ùðþð¢ð¢$ð (¢ãð!(¢ / mmmmmmm 2mmm m m m m m m m m m m mm m mmm m

" ( )) %!"$%#$%$#2"$"# |,

= = h m

m m mm m mmm m mmm m mm m m /m mm m mmmmm m m m m m m m m m m m m mmm m m (mmm mmm mm mmm m mmmm m m + mmmmmm m m (m mm mm m m m mmmmmm m m )mmm

m m m m m m m m m m mmm mm m m mmmmm m m m m m m m m m m m m m m m m m m m m 1 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mmmmm m m ãð h¢hhã ð m m m m m m m m m m m m m m m m m m m m m m m m þ ã m

mmm5/1 7mm6mm mm mm mm m mm m mm m m m m m m m m m mm m

" ( )) %!"$%#$%$#2"$"# |-

= = m m m mm mm mmmmm mmm mm mm mm m

m/1 m mm mmm mmmm m m m m m m m m m m m m m m m m m m m m m m m m m m mm mmmm mmmm m mm mm mmmm m

mmmmmm,m ! m /m m m Dm m m m m m m m mmmmmmm m & m /m m m Dm m m m m m m m m m m m m m m m m m m m m m m m /m m m mmmmmmm mE mïmm

Eï m F m Om m Dm m m m m m m m m m mmmm mm m ùð¢h-ùð¢hã ð m /1 m +"m m m m m m m .m 1m m m mmmmmmmm m mmm mmm mmm m m m m m m m m m ,m m56 m m5 6 mm56 m /1 m: mm0 /1 m m m m m m m m m m m m m m m m m m m m mmm m

" ( )) %!"$%#$%$#2"$"# |.

= =

4 6

"( 7

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8 ' 7

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26

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4 mmmm m mmmmm m m m m m m m m m m m mm mmmmmm m m m/ m m m m m m m m m m m m m m m m m m m m m mDmmm m m m m þ'ã "mmmm mmmm m,m m mm m m +m m m m m m m m m m m m m m m m m m m mm m m m m

" ( )) %!"$%#$%$#2"$"# |/

= = þ ã m m mmmm mmm mmm / mm m mmmm mmmm mmm m m m m m m m m m m m m "m m m m m m m m m m m m m m m m m m m m ã. ãþ ã# mm mm m mmG mmm mmmmm mmmmmm m m

m m m m m m m m m m mmm mmm mm m mmm m m m m m m m m m m m m m m h ) m m m m m m m m m m 5 m 6mmmm5m 6 m

m m m ,m m m m m m m m m m m m m m mm mm mmm m mmmm,mm mm m mm m m m m

" ( )) %!"$%#$%$#2"$"# |0

= = þð¢$ð¢h¢.%ðã$ðþ¢$ðþð¢ ! m Om m m m m m m m m m m m m m m mm m & m m m m m m m m m m m m m m m m m m m m m "m m m m m m m m m m m m m m % m m m m m m m m m m m m m m mm mm m ã ! mmmm m & m m m m m m -m m ' mmmmmmm m =m m 6m m , ' mm m6m F m mmm 8 m m mmm F m m mm9m mmmm m m Hm m 9m m m m m m mm mm mm mmm mm mmmmmm m H mm9mm m mm mm mmm m m m m m m m m m m m H m m 9m m m m m m m m m m m m m m m m m m mmmmmm m Hm mmm m 8 m mm mmmm mm m mm m mm m mmm m m m mmmmmm mmm mm mmmm mmm

" ( )) %!"$%#$%$#2"$"# |

= = mmmmm m mmmmmm m A m mm mmm mmm mm m mmmm mm m mmmm m m m mmm mm mmm m m ' m m mmmmmmm m mmmmmm mmm mm m @ m m mm m mm mmm mmmmmmm m m m mmmm mmmmm mmm mm m mmmmm m mmm m mm mmm m m * m m m5m 6mmm m m m mmmmmmm mmm m mm m mm m m m m%(:ð4ðï ðm mm mm m m m m m m m m mm m mmmmm m m mm mm m C m 0 mm mm m mm mmm m mm m mm 0 mm mm mmmmmm mmm m mmm mm m mmm m %mmm m mmm m m m !) m(##mmm m m5 m7 %6m mm #m mmm mmmmm mmmmm (##mmm m mmmmm m !! m 4m m m 1m m m m m 2m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m !& m%! )m

" ( )) %!"$%#$%$#2"$"# |

= = m 1m m 5m m m m m m m m m m 6m m 1m m 5 m m m m m m mmm m m mmmm m mmmmm 6m m 1m m m m m 5 m m m m m m m m26m m m 2m 5 m m m m m m m m mmm mm2mmm 6m !F m m m Om m 5 m m m m m m m m mmmmmmm m m 6m m Om m m 5 m m m m m m m m m m m m 2m m m m 6mm m Om m 5m m m m m mm mmmm mm6m !8 m% m m O m5mm6m m m5mmmm6m m m5mmm 6m m %m5mmmm mmmm mm6m !A mhþm hþ m m m m m m m m m m mmm m %1mm m m m m m m m m m m m m m m m5 6 m %1mmm m m mm mmmmm mm m m Om m m m m m m Om mmm mmmmm m !' m - )m 1 mm m m mmm mmmm mmmIJmmmm m m m

" ( )) %!"$%#$%$#2"$"# ,

= = -) 1m m m m m m m m m m m m m m m m m mm m !@ m m Ommm m Om m m,m m m Om 5m m m m m m m m m m m/m mm mmmm 6m m m m ïm Om 5m m m m m m m m m m m ï m m m m m m m mm6m m mm !* m þ m

Om m m m m m m m m m m m m m m m m m 2m m m m mmmm m ! þ

Om m m m m m Om m m m m m m m m m m m m m m m m / m m m m m m m m m mmmm mm !C mÄ m m m m m m m m m m m m m m m m m m h $ h$ m m m m m m mmmmmmmm mm m mm &) m .m

m m Om m 5 O6m m m m m mmmmmm m

" ( )) %!"$%#$%$#2"$"# ,1

= = m m m m m m m m m m m m m m m % m m m m m m mm m &! m m m m m m m m m mmm mmmmmm m m mmm m && m OOm m mmm m,m m m m m mm m m m m m m m m m m m m m m mm OOmm,m m O m mm m m m m m mm m m m m mm m m m m m m m m m m m m m m mmm m m mm m m &F mmm OOm mmmmm m,m m m 2mmm m m 1 mmm mmm m mmmm 2mmmmm m m 1m m m m m m m m m mm mmm mm m &8 m ð m

ðm m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm

ðm m m m m m m m m m m m mmmm mm mmmm m m &A mOm ðmm,m m (m 5m m m m m m m m m mmmm m m m m 6m

" ( )) %!"$%#$%$#2"$"# ,|

= = m Omm m mm m m m m Omm m m 1m mmm m mmm m m m $!hð!ð¢$ðþ¢$¢h ðþ m m22mm mmm m mmmmm m mmm,mmmKmmmKm mKmmKm 2 mKm mm mm 1 m m m m m m m m m m m 1m m m m m m m m m m 5 m m m m m m m m Dm m m m m mm m m mm m6m ' 1 m m m m m m m m m mmm m þ 5m m m m m m m m mmm mmmm 6m m mmmmmmmm mmm mmmm6 m m m,m m 5m mm mmm m m m m mOmmm 6m m 5mmm m m mm mm mmmm mm 6m m 5m m m m m m m mmm 6m

" ( )) %!"$%#$%$#2"$"# ,,

= = m ' 5 m m m m m m m m Dm m m m m m m m m mm6m ! 5 mm mmmmmm 6m m m8m ,m m m m 5m 2 m m m m 2m m m m m m m m m m m m m m m m mmmmm m mm 6m m m m m 5m 2 m m m m m m m m m m m m m m m m m 6m m mmm5 mm mmm mmmm m m m m m m m m m Dm m m m m m m m m m m m mmm 6m m mmm5mmm m m mmm m mmm 6m 5m m m m m m 2 m Dm m m mmmm mmmmmmm m mm mmm 6mm 5m m mm m m m m m m m m m m m m m m m m m m m m 6 m m ð¢ãð ¢% ð!¢ h ðþ¢$¢¢h ðþ ( ) m m m m m m m m m m m m m m m m m m m m mm mmm2mmm m mm mm 7mm m 1 m m m m m m m m m m m m m m m 2m m m m m m m m m m

" ( )) %!"$%#$%$#2"$"# ,-

= = m 2 m m m m m m m m m m 2 m m ! m m m m m mmmmm m %% % ,mm m mm %|,mm mm %å,mm m %',m 2mm m m - m m m m m m m m m m m m m m m mmm m 1m m m m m m m m m m m m m m m m m m m m m m mmm mmm m m % ' m m m m m m m m m m m mmm mm m m m

m

7 m

m

m

m

mmmmm2 m m m þð¢$!$¢hhh ðþh¢ !þhh¢ ð!¢h¢% $ ðm m m m m m m m m m m m m m m m m m m 1m m m m m m m m m,m

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m

m m

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m m m m

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m m m

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m mmmm2m mm m m m m : m m m m m m m m m

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m

7 m 7 m m m m m m m m m m m m m m

m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mmm mmmm m m ( mmm mm m m mm m m m m m m m m m m mm mm mm m m mmm m mm mmmm m

m m m m 2m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm m mm m m m m

" ( )) %!"$%#$%$#2"$"# ,/

= = $

m m m m m m m m 7 m m m m m m m m 56 m

m m m m m m m m m mmm mm mmmmm mm m m

m m m m m m m m m m m mmm m

m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m

" ( )) %!"$%#$%$#2"$"# ,0

= =

þ þ m´mO72mmm mm mmmm m m mm m mm´m

þ þ

" ( )) #!#%%9*##!#%$#2"$"# ,

Soal Komprehensif Akuntansi

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