Anda di halaman 1dari 17

SOAL KOMPREHENSIF 2

Nomor 1
kas

110
Akun

Post.
Ref.

Dr.

Cr.

Dr.

Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................

20
20
20
20
20
20
20
20
20
21
21
21
21
21
21
21

.............
.............
.............
8,900
27,200
.............
.............
6,860
.............
.............
.............
17,600
.............
.............
.............
23,177
.............

.............
2,400
500
.............
.............
21,168
2,600
.............
11,800
9,000
1,100
.............
1,200
12,400
800
.............
17,721

21,200
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
24,248

tgl

2010
Mar. 1
1
4
7
10
13
15
16
19
19
21
21
26
28
29
30
31

Saldo

Piutang Usaha
2010
Mar. 1
6
7
14
16
20
21
21
30
30

Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................

Cr.

.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
112

20
20
20
20
21
21
21
21
21

.............
8,500
.............
.............
.............
22,300
1,100
.............
18,750
.............

.............
.............
8,900
1,500
7,000
.............
.............
17,600
.............
23,400

51,300
.............
.............
.............
.............
.............
.............
.............
.............
43,550

.............
.............
.............
.............
.............
.............
.............
.............
.............
.............

Soal komp. 2 Selanjutnya


Persediaan
Akun

Dr.

Cr.

Dr.

Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
Penyesuaian............

20
20
20
20
20
20
20
21
21
21
21
21
21
22

.............
21,600
500
.............
.............
.............
900
11,800
.............
19,900
.............
700
.............
.............
.............

.............
.............
.............
5,000
16,000
432
.............
.............
13,200
.............
2,000
.............
11,250
179
12,000

200,800
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
208,139
196,139

Tgl

2010
Mar. 1
3
4
6
10
13
14
19
20
21
24
26
30
31
31

115
Post.
Ref.

Saldo

Asuransi dibayar dimuka


2010
Mar. 1
31

Saldo........................
Penyesuaian............

Saldo........................
..................................
Penyesuaian............

22

.............
.............

.............
1,875

5,600
3,725

Saldo........................

.............
.............

117

21
22

.............
800
.............

.............
.............
3,100

3,800
4,600
1,500

Peralatan toko
2010
Mar. 1

.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............

116

Persediaan toko
2010
Mar. 1
29
31

Cr.

.............
.............
.............
123

.............

.............

156,500

.............

Soal komp. 2 Selanjutnya


Akumulasi PenyusutanPeralatan Toko
Akun

Dr.

Cr.

Dr.

Cr.

Saldo........................
Penyesuaian............

22

.............
.............

.............
9,500

.............
.............

18,900
28,400

Tgl

2010
Mar. 1
31

124

Post.
Ref.

Saldo

Utang Usaha
2010
Mar. 1
3
13
19
21
24
31

Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................

210

20
20
20
21
21
21

.............
.............
21,600
9,000
.............
2,000
17,900

.............
21,600
.............
.............
19,900
.............
.............

.............
.............
.............
.............
.............
.............
.............

Utang Gaji
2010
Mar. 31

Penyesuaian............

32,200
.............
.............
.............
.............
.............
23,200
211

22

.............

2,000

.............

Eka Tamara, Modal

2,000
310

2009
Apr. 1

Saldo........................

.............

.............

.............

185,100

2010
Mar. 31
31

Penutupan...............
Penutupan...............

23
23

.............
45,000

231,962
.............

.............
.............

.............
372,062

Eka Tamara, Prive


2010
Mar. 1
31

Saldo........................
Penutupan...............

(Penutupan)

311

23

.............
.............

.............
45,000

45,000

.............

Soal komp. 2

Selanjutnya

Ikhtisar Laba Rugi


Tgl

2010
Mar. 31
31
31

312

Akun

Post.
Ref.

Penutupan...............
Penutupan...............
Penutupan...............

23
23
23

Saldo
Dr.

Cr.

............. 1,150,450
918,488
.............
231,962
.............

Dr.

.............
.............

Penjualan
2010
Mar. 1
6
10
20
30
31

Saldo........................
..................................
..................................
..................................
..................................
Penutupan...............

20
20
21
21
23

.............
.............
.............
.............
.............
1,150,450

.............
8,500
27,200
22,300
18,750
.............

............. 1,073,700
.............
.............
.............
.............
.............
.............
............. 1,150,450

Saldo........................
..................................
..................................
Penutupan...............

411

20
21
23

.............
1,500
1,200
.............

.............
.............
.............
33,600

30,900
.............
33,600

Diskon Penjualan
2010
Mar. 1
16
30
31

.............
.............

410

Retur dan Potongan Penjualan


2010
Mar. 1
14
26
31

Cr.

Saldo........................
..................................
..................................
Penutupan...............

.............
.............
.............

412

20
21
23

.............
140
223
.............

.............
.............
.............
20,163

19,800
.............
20,163

.............
.............
.............

Soal komp. 2 Selanjutnya


Harga Pokok Penjualan
Akun

Dr.

Cr.

Dr.

Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
Penyesuaian............
Penutupan...............

20
20
20
21
21
21
22
23

.............
5,000
16,000
.............
13,200
.............
11,250
12,000
.............

.............
.............
.............
900
.............
700
.............
.............
596,850

541,000
.............
.............
.............
.............
.............
584,850
596,850

Tgl

2010
Mar. 1
6
10
14
20
26
30
31
31

510
Post.
Ref.

Saldo

Beban Gaji Penjualan


2010
Mar. 1
28
31
31

Saldo........................
..................................
Penyesuaian............
Penutupan...............

Saldo........................
..................................
Penutupan...............

21
22
23

.............
7,600
1,200
.............

.............
.............
.............
120,400

111,600
119,200
120,400

Penyesuaian............
Penutupan...............

20
23

.............
2,600
.............

.............
.............
29,600

27,000
29,600

Penyesuaian............
Penutupan...............

.............
.............

522

22
23

9,500
.............

.............
9,500

9,500

Beban Persediaan Toko


2010
Mar. 31
31

.............
.............
.............

521

Beban Penyusutan
2010
Mar. 31
31

.............
.............
.............
.............
.............
.............
.............
.............

520

Beban Iklan
2010
Mar. 1
15
31

Cr.

.............

523

22
23

3,100
.............

.............
3,100

3,100

.............

Soal komp. 2 Selanjutnya


Beban Penjualan Lain-lain
Akun

Dr.

Cr.

Saldo........................
Penutupan...............

23

.............
.............

.............
4,200

Tgl

2010
Mar. 1
31

529
Post.
Ref.

Saldo
Dr.

4,200

Beban Gaji Kantor


2010
Mar. 1
28
31
31

Saldo........................
..................................
Penyesuaian............
Penutupan...............

Saldo........................
..................................
Penutupan...............

21
22
23

.............
4,800
800
.............

.............
.............
.............
66,300

60,700
65,500
66,300

Penyesuaian............
Penutupan...............

20
23

.............
2,400
.............

.............
.............
30,300

27,900
30,300

Saldo........................
Penutupan...............

.............
.............

532

22
23

1,875
.............

.............
1,875

1,875

Beban Administrasi Lain-lain


2010
Mar. 1
31

.............
.............
.............

531

Beban Asuransi
2010
Mar. 31
31

.............

530

Beban Sewa
2010
Mar. 1
1
31

Cr.

.............

539

23

.............
.............

.............
2,600

2,600

.............

Soal komp. 2 Selanjutnya


NOMOR 2.
JURNAL
Tgl

2010
Mar.

Deskripsi

1
3
4
6
6
7
10
10
13

14
14
15
16

19
19

Post.
Ref.

Debit

Beban Sewa..............................................
Kas........................................................

531
110

2,400

Persediaan................................................
Utang UsahaHerman. .....................

115
210

21,600

Persediaan................................................
Kas........................................................

115
110

500

Piutang UsahaHandoko ......................


Penjualan.............................................

112
410

8,500

Harga Pokok Penjualan...........................


Persediaan...........................................

510
115

5,000

Kas.............................................................
Piutang UsahaFarah ......................

110
112

8,900

Kas.............................................................
Penjualan.............................................

110
410

27,200

Harga Pokok Penjualan...........................


Persediaan...........................................

510
115

16,000

Utang UsahaHerman. ..........................


Kas........................................................
Persediaan...........................................

210
110
115

21,600

Retur dan Potongan Penjualan...............


Piutang UsahaHandoko .................

411
112

1,500

Persediaan................................................
Harga Pokok Penjualan......................

115
510

900

Beban Iklan...............................................
Kas........................................................

521
110

2,600

Kas.............................................................
Diskon Penjualan.....................................
Piutang UsahaHandoko .................

110
412
112

6,860
140

Persediaan................................................
Kas........................................................

115
110

11,800

Utang UsahaBakir ................................


Kas ................................................110

210

9,000
9,000

Kredit

2,400
21,600
500
8,500
5,000
8,900
27,200
16,000
21,168
432
1,500
900
2,600

7,000
11,800

Soal komp. 2Selanjutnya

Tgl

JURNAL
Deskripsi

2010
Mar. 20
20
21
21
21
24
26
26
28

29
30
30
30

31

Piutang UsahaWildan ..........................


Penjualan.............................................
Harga Pokok Penjualan...........................
Persediaan...........................................
Piutang UsahaWildan ..........................
Kas........................................................
Kas.............................................................
Piutang UsahaOsman ....................
Persediaan................................................
Utang UsahaNyoman .....................
Utang UsahaNyoman ...........................
Persediaan...........................................
Retur dan Potongan Penjualan...............
Kas........................................................
Persediaan................................................
Harga Pokok Penjualan......................
Beban Gaji Penjualan...............................
Beban Gaji Kantor....................................
Kas........................................................
Persediaan Toko......................................
Kas........................................................
Piutang UsahaWilson ..........................
Penjualan.............................................
Harga Pokok Penjualan...........................
Persediaan...........................................
Kas.............................................................
Diskon Penjualan.....................................
Piutang UsahaWildan ....................
Utang UsahaNyoman ...........................
Kas........................................................
Persediaan...........................................

Post.
Ref.

112
410
510
115
112
110
110
112
115
210
210
115
411
110
115
510
520
530
110
117
110
112
410
510
115
110
412
112
210
110
115

Debit

Kredit

22,300
22,300
13,200
13,200
1,100
1,100
17,600
17,600
19,900
19,900
2,000
2,000
1,200
1,200
700
700
7,600
4,800
12,400
800
800
18,750
18,750
11,250
11,250
23,177
223
23,400
17,900
17,721
179

Soal komp. 2 Selanjutnya


NOMOR 3
WASERBA UTAMA
DAFTAR SALDO YANG BELUM DISESUAIKAN
31 Maret 2010
Saldo
Debit
Kas................................................................................
Piutang Usaha..............................................................
Persediaan...................................................................
Asuransi Dibayar di muka..........................................
Persediaan Toko.........................................................
Peralatan Toko.............................................................
Akumulasi PenyusutanPeralatan Toko.................
Utang Usaha.................................................................
Utang Gaji.....................................................................
Eka Tamara, Modal......................................................
Eka Tamara, Prive.......................................................
Penjualan......................................................................
Retur dan Potongan Penjualan..................................
Diskon Penjualan.........................................................
Harga Pokok Penjualan..............................................
Beban Gaji Penjualan..................................................
Beban Iklan..................................................................
Beban Penyusutan......................................................
Beban Persediaan Toko.............................................
Beban Penjualan Lain-lain..........................................
Beban Gaji Kantor.......................................................
Beban Sewa.................................................................
Beban Asuransi...........................................................
Beban Administrasi Lain-lain.....................................

Saldo
Kredit

24,248
43,550
208,139
5,600
4,600
156,500
18,900
23,200
185,100
45,000
1,150,450
33,600
20,163
584,850
119,200
29,600
4,200
65,500
30,300
2,600
1,377,650

1,377,650

Soal komp. 2 Selanjutnya


NOMOR 4 DAN 6
.

JURNAL
Tgl

Deskripsi

PAGE 22

Post.
Ref.

Debit

Kredit

Ayat Jurnal Penyesuaian


2010
Mar. 31

31

31

31

31

Harga Pokok Penjualan...........................


Persediaan...........................................
Penyusutan Persediaan
($208,139 $196,139).

510
115

12,000

Beban Asuransi........................................
Asuransi Dibayar di muka..................
Berakhirnya Asuransi

532
116

1,875

12,000

1,875

Beban Persediaan Toko..........................


523
Persediaan Toko.................................
117
Penggunaan Persediaan ($4,600 $1,500).

3,100

Beban Penyusutan...................................
Akum. Penyu.Peralatan Toko.........
Penyusutan Peralatan Toko.

522
124

9,500

Beban Gaji Penjualan...............................


Beban Gaji Kantor....................................
Utang Gaji............................................
Gaji Yang Masih Harus Dibayar.

520
530
211

1,200
800

3,100

9,500

2,000

Soal komp. 2 Selanjutnya


NOMOR 7.
WASERBA UTAMA
DAFTAR SALDO YANG DISESUAIKAN
31 Maret 2010
Saldo
Debit
Kas................................................................................
Piutang Usaha..............................................................
Persediaan...................................................................
Asuransi Dibayar di muka..........................................
Persediaan Toko.........................................................
Peralatan Toko.............................................................
Akumulasi PenyusutanPeralatan Toko.................
Utang Usaha.................................................................
Utang Gaji.....................................................................
Eka Tamara, Modal......................................................
Eka Tamara, Prive.......................................................
Penjualan......................................................................
Retur dan Potongan Penjualan..................................
Diskon Penjualan.........................................................
Harga Pokok Penjualan..............................................
Beban Gaji Penjualan..................................................
Beban Iklan..................................................................
Beban Penyusutan......................................................
Beban Persediaan Toko.............................................
Beban Penjualan Lain-lain..........................................
Beban Gaji Kantor.......................................................
Beban Sewa.................................................................
Beban Asuransi...........................................................
Beban Administrasi Lain-lain.....................................

Saldo
Kredit

24,248
43,550
196,139
3,725
1,500
156,500
28,400
23,200
2,000
185,100
45,000
1,150,450
33,600
20,163
596,850
120,400
29,600
9,500
3,100
4,200
66,300
30,300
1,875
2,600
1,389,150

1,389,150

Soal komp. 2 Selanjutnya


NOMOR 8
WASERBA UTAMA
LAPORAN LABA RUGI
Untuk Tahun Yang Berakhir 31 Maret 2010
Pendapatan Dari Penjualan:
Penjualan.....................................................
kurang:Retur dan Potongan Penjualan.......
Diskon Penjualan.............................
Penjualan Bersih.........................................
Harga Pokok Penjualan...................................
Laba Kotor.........................................................
Beban-beban:
Beban Penjualan:
Beban Gaji..............................................
Beban Iklan.............................................
Beban Penyusutan................................
Beban Persediaan Toko........................
Beban Penjualan Lain-lain....................
Total Beban Penjualan....................
Beban Administrasi:
Beban Gaji Kantor.................................
Beban Sewa............................................
Beban Asuransi.....................................
Beban Administrasi Lain-lain...............
Total Beban Administrasi................
Total Beban.................................................
Laba Bersih.......................................................

$1,150,450
$ 33,600
20,163

53,763
$1,096,687
596,850
$ 499,837

$120,400
29,600
9,500
3,100
4,200
$ 166,800
$ 66,300
30,300
1,875
2,600
101,075
267,875
$ 231,962

WASERBA UTAMA
Laporan Ekuitas Pemilik
Untuk Tahun Yang Berakhir 31 Maret 2010
Eka Tamara, Modal, April 1, 2009......................................
Laba bersih Tahun Berjalan...............................................
Kurang Prive........................................................................
Kenaikan Modal Pemilik......................................................
Eka Tamara, Modal, 31 Maret 2010....................................

$185,100
$231,962
45,000
186,962
$372,062

Soal komp. 2 Selanjutnya


WASERBA UTAMA
Neraca
31 Maret 2010
Aset
Aset Lancar:
Kas......................................................................................
Piutang Usaha...................................................................
Persediaan.........................................................................
Asuransi Dibayar di muka................................................
Persediaan Toko...............................................................
Total Aset Lancar........................................................
Aset Tetap:
Peralatan Toko..................................................................
Kurang Akumulasi Penyusutan.......................................
Total Aset Tetap.....................................................
Total Aset................................................................................
Kewajiban
Kewajiban Lancar:
Utang Usaha......................................................................
Utang Gaji..........................................................................
Total Kewajiban...........................................................
Modal Pemilik
Eka Tamara, Modal.................................................................
Total Kewajiban dan Modal Pemilik.....................................

$ 24,248
43,550
196,139
3,725
1,500
$269,162
$156,500
28,400
128,100
$397,262

$ 23,200
2,000
$ 25,200
372,062
$397,262

Soal komp. 2 Selanjutnya


NOMOR 9
JURNAL
Tgl

Deskripsi

PAGE 23

Post.
Ref.

Debit

Kredit

Penutupan Entries
2010
Mar. 31
31

31
31

Penjualan...................................................
Ikhtisar Laba Rugi...............................

410
312

1,150,450

Ikhtisar Laba Rugi....................................


Retur dan Potongan Penjualan.........
Diskon Penjualan................................
Harga Pokok Penjualan......................
Beban Gaji Penjualan.........................
Beban Iklan..........................................
Beban Penyusutan..............................
Beban Persediaan Toko.....................
Beban Penjualan Lain-lain.................
Beban Gaji Kantor..............................
Beban Sewa.........................................
Beban Asuransi...................................
Beban Administrasi Lain-lain............

312
411
412
510
520
521
522
523
529
530
531
532
539

918,488

Ikhtisar Laba Rugi....................................


Eka Tamara, Modal.............................

312
310

231,962

Eka Tamara, Modal...................................


Eka Tamara, Prive...............................

310
311

45,000

1,150,450
33,600
20,163
596,850
120,400
29,600
9,500
3,100
4,200
66,300
30,300
1,875
2,600
231,962
45,000

Soal komp. 2 Selanjutnya


NOMOR 10.
WASERBA UTAMA
DAFTAR SALDO SETELAH PENUTUPAN
31 Maret 2010
Saldo
Debit
Kas .............................................................................24,248
Piutang Usaha......................................................................
Persediaan............................................................................
Asuransi Dibayar di muka..................................................
Persediaan Toko..................................................................
Peralatan Toko.....................................................................
Akumulasi Penyusutan.......................................................
Utang Usaha.........................................................................
Utang Gaji.............................................................................
Eka Tamara, Modal..............................................................

Saldo
Kredit

43,550
196,139
3,725
1,500
156,500

425,662

28,400
23,200
2,000
372,062
425,662

Soal komp. 2
NOMOR 5
Jawaban ini Cuma bisa dibuat jika kertas kerja digunakan.
A

WASERBA UTAMA
Kertas Kerja
Untuk Tahun Yang Berakhir 31 Maret 2010

Judul Akun
Kas

Daftar saldo
belum
disesuaikan
Dr.
Cr.
24,248

Piutang Usaha

43,550

Persediaan

208,13
9

Asuransi Dibayar di muka

5,600

Persediaan Toko

4,600

Peralatan Toko

7
8

Akum.Penyu.Peralatan
Toko
Utang Usaha

Utang Gaji

Eka Tamara, Modal

Eka Tamara, Prive

Penjualan

Retur dan potongan


penjualan
Diskon Penjualan

Penyesuaian
Dr.

Cr.

(a)
12,00
0
(b)
1,87
5
(c)
3,100

156,50
0
18,90
0
23,20
0

Daftar Saldo
disesuaikan
Dr.
24,24
8
43,550
196,13
9
3,725

3,725

1,500

1,500

156,5
00

156,5
00

(e)
2,00
0
185,1
00
45,000

20,163

Cr.

1
2
3

28,40
0
23,20
0
2,000

185,1
00

185,1
00

45,00
0
1,150,
450

33,60
0
20,16

Cr.

28,40
0
23,20
0
2,000

45,00
0
1,150,
450

33,600

Dr.

Neraca
Dr.
24,24
8
43,55
0
196,1
39

(d)
9,500

Cr.

Laba Rugi

1,150,
450
33,60
0
20,16

8
9

1
1
1
1

Harga Pokok Penjualan

584,85
0

Beban Gaji Penjualan

119,20
0

Beban Iklan

29,600

Beban Penyusutan

Beban Persediaan Toko

Beban Penjualan Lain-lain

Beban Gaji Kantor

65,500

Beban Sewa

30,300

Beban Asuransi

Beban Adm. Lain-lain

2
2
2

Laba bersih

(a)
12,0
00
(e)
1,20
0

(d)
9,50
0
(c)
3,10
0
4,200
(e)
800

(b)
1,875
2,
600
1,377,
650

1,377,
650

28,4
75

28,4
75

3
596,8
50

3
596,8
50

120,4
00

120,4
00

29,60
0
9,500

29,60
0
9,500

3,100

3,100

4,200

4,200

66,30
0
30,30
0
1,875

66,30
0
30,30
0
1,875

2,
600
1,389,
150

2
,600
918,4
88
231,
962
1,150,
450

1,389,
150

2
2

1,150,
450

1,150,
450

470,6
62

470,6
62

238,7
00
231,9
62
470,6
62

2
2
2

Anda mungkin juga menyukai