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contoh soal dan kasus akuntansi keuangan

contoh soal dan kasus akuntansi keuangan

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Kertas Kerja Firma MINMAN ---> Digunakan rekening Kos Barang Terjual

Daftar Saldo Daftar Saldo
N A M A R E K E N I N !rasesuaian !en"esuaian Sesuaian Rugi-#a$a Nera%a
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
K a s 8,300,000 8,300,000 0 0 0 8,300,000 0 9
Piutang Usaha 5,750,000 5,750,000 0 0 0 5,750,000 0 9
Cadangan Penghapusan Piutang 25,000 b 205,000 0 230,000 0 0 0 230,000 0
Piutang !ese" ,500,000 ,500,000 0 0 0 ,500,000 0 9
Piutang #ain$"ain % &0,000 &0,000 0 0 0 &0,000 0 9
'ediaan Bahan (abis Pa)ai &50,000 e *25,000 225,000 0 0 0 225,000 0 9
'ediaan Ba+ang Dagangan &,700,000 a5 &,750,000 a &,700,000 &,750,000 0 0 0 &,750,000 0 9
,su+ansi Diba-a+ Di .u)a 3&0,000 / 2*0,000 20,000 0 0 0 20,000 0 9
'e0a Diba-a+ di .u)a 1 *80,000 *80,000 0 0 0 *80,000 0 9
In2estasi 34P45 'aha6 3,000,000 3,000,000 0 0 0 3,000,000 0 9
Kenda+aan 0,000,000 0,000,000 0 0 0 0,000,000 0 9
Dep+esiasi ,)u6u"asian Kenda+aan ,500,000 g ,000,000 0 2,500,000 0 0 0 2,500,000 0
Pe+"eng)apan Kant7+ 2,500,000 2,500,000 0 0 0 2,500,000 0 9
Dep+esiasi ,)u6u"asian Pe+"eng)apan 250,000 h 25,000 0 375,000 0 0 0 375,000 0
Utang Usaha &,350,000 0 &,350,000 0 0 0 &,350,000 0
Utang 8a1i i 900,000 0 900,000 0 0 0 900,000 0
Utang Bunga Ban) ) 300,000 0 300,000 0 0 0 300,000 0
Utang Pa1a) Pe+se)utuan " 700,000 0 700,000 0 0 0 700,000 0
Pendapatan Bunga Dite+i6a di .u)a d 30,000 0 30,000 0 0 0 30,000 0
Utang Ban) 5,000,000 0 5,000,000 0 0 0 5,000,000 0
.7da", ,6an 2,500,000 0 2,500,000 0 0 0 2,500,000 0
P+i2e, ,6an ,500,000 ,500,000 0 0 0 ,500,000 0 9
.7da", ,6in 0,000,000 0 0,000,000 0 0 0 0,000,000 0
P+i2e, ,6in ,500,000 ,500,000 0 0 0 ,500,000 0 9
Pen1ua"an &2,550,000 0 &2,550,000 0 &2,550,000 0 0 8
Ke6ba"ian Pen1ua"an ,350,000 ,350,000 0 ,350,000 0 0 0 7
Pendapatan #ain$"ain 2*0,000 d 30,000 % &0,000 0 270,000 0 270,000 0 0 8
Pe6be"ian *8,300,000 a2 *8,300,000 0 0 0 0 0 0 7
Ke6ba"ian Pe6be"ian 0 0 0 0 0 0 8
P7t7ngan Pe6be"ian ,200,000 a3 ,200,000 0 0 0 0 0 0 8
K7s Pengang)utan Pe6be"ian *,&00,000 a* *,&00,000 0 0 0 0 0 0 7
a &,700,000 a3 ,200,000 0 0 0 0
K7s Ba+ang Te+1ua" a2 *8,300,000 a5 &,750,000 *,&50,000 0 *,&50,000 0 0 0 7
a* *,&00,000 0 0 0 0
8a1i Pega0ai 7,200,000 i 900,000 8,00,000 0 8,00,000 0 0 0 7
Bia-a ,su+ansi / 2*0,000 2*0,000 0 2*0,000 0 0 0 7
Bia-a 'e0a ,**0,000 1 *80,000 9&0,000 0 9&0,000 0 0 0 7
Dep+4 Kenda+aan g ,000,000 ,000,000 0 ,000,000 0 0 0 7
Dep+4 Pe+"eng)apan Kant7+ h 25,000 25,000 0 25,000 0 0 0 7
Bia-a Piutang Ta) Te+tagih b 205,000 205,000 0 205,000 0 0 0 7
Bia-a Bahan (abis Pa)ai e *25,000 *25,000 0 *25,000 0 0 0 7
Bia-a #ist+i) dan ,i+ ,050,000 ,050,000 0 ,050,000 0 0 0 7
Bia-a ,d2e+tensi 900,000 900,000 0 900,000 0 0 0 7
Bia-a .a%a6$.a%a6 ,55,000 ,55,000 0 ,55,000 0 0 0 7
Bia-a Bunga ,500,000 ) 300,000 ,800,000 0 ,800,000 0 0 0 7
Pa1a) Pe+se)utuan " 700,000 700,000 0 700,000 0 0 0 7
&0,020,000 &2,820,000 5,&85,000 *8,885,000
#aba 9Rugi: tahun ini ;: &'())'))) 0 0 &'())')))
09,&5,000 09,&5,000 82,05,000 82,05,000 ,705,000 ,705,000 &2,820,000 &2,820,000 5,&85,000 5,&85,000
*atatan+
Tugas ini ha+us dise"esai)an sete"ah 6enge+1a)an tugas 8D 9: di KK8D
Isi"ah )7"76 <Pen-esuaian< dengan ang)a -ang sesuai bese+ta inde)s$si"angn-a4
Fa MINMAN
B , K , - , R N A # &)). Firma MINMAN
/alaman+ &. #a0oran #a$a-Rugi' untuk ta1un $erak1ir 2. Desem$er &)).
Tanggal Keterangan F DEBIT KREDIT
Des 3 !enjualan $ersi1+
PE=>E'U,I,= Pen1ua"an )7t7+ Rp &2,550,000
a K7s Ba+ang Te+1ua" &,700,000 Ke6ba"ian Pen1ua"an ,350,000
'ediaan Ba+ang dagangan &,700,000 Rp &,200,000
a2 K7s Ba+ang Te+1ua" *8,300,000 Kos $arang terjual+
Pe6be"ian *8,300,000 'ediaan ba+ang dagangan, ? Rp &,700,000
a3 P7t7ngan pe6be"ian ,200,000 Pe6be"ian Rp *8,300,000
K7s Ba+ang Te+1ua" ,200,000 K7s pengang)utan pe6be"ian *,&00,000
a* K7s Ba+ang Te+1ua" *,&00,000 Rp 52,900,000
K7s pengang)utan pe6be"ian *,&00,000 P7t7ngan pe6be"ian ,200,000
a5 'ediaan ba+ang dagangan &,750,000 Ke6ba"ian pe6be"ian 0 5,700,000
K7s Ba+ang Te+1ua" &,750,000 Rp 58,*00,000
b Bia-a piutang ta) te+tagih 205,000 'ediaan ba+ang dagangan, 3?2 &,750,000
Cadangan Penghapusan piutang 205,000 K7s ba+ang te+1ua" *,&50,000
% Piutang "ain$"ain &0,000 #aba )7t7+ pen1ua"an Rp 9,550,000
Pendapatan "ain$"ain &0,000
d Pendapatan "ain$"ain 30,000 Bia"a o0erasi+
Pendapatan bunga dite+i6a di6u)a 30,000
e Bia-a bahan habis pa)ai *25,000 8a1i pega0ai Rp 8,00,000
'ediaan bahan habis pa)ai *25,000 Pe6a)aian bahan habis pa)ai *25,000
/ Bia-a asu+ansi 2*0,000 #ist+i) dan ai+ ,050,000
pe+s)7t asu+ansi 2*0,000 ,d2e+tensi 900,000
g Dep+ )enda+aan ,000,000 'e0a 9&0,000
Dep+ a)u6u"asian )enda+aan ,000,000 Dep+esiasi )enda+aan ,000,000
h Dep+ Pe+"eng)apan 25,000 Dep+esiasi pe+"eng)apan )ant7+ 25,000
Dep+ a)u6u"asian pe+"eng)apan 25,000 ,su+ansi 2*0,000
i 8a1i pega0ai 900,000 Piutang ta) te+tagih 205,000
utang ga1i pega0ai 900,000 .a%a6$6a%a6 ,55,000
1 'e0a diba-a+ di6u)a *80,000 *,520,000
Bia-a se0a *80,000 #aba 7pe+asi Rp 5,030,000
) Bia-a Bunga 300,000 Pendapatan 9bia-a: n7n7pe+asi5
Utang bunga ban) 300,000 Pendapatan "ain$"ain Rp 270,000
" Pa1a) pe+se)utuan 700,000 Bunga ban) ,800,000 9,530,000:
Utang pa1a) pe+se)utuan 700,000 #aba sebe"u6 pa1a) Rp 3,500,000
Pa1a) penghasi"an ta)si+an 700,000
#,B, BER'I( Rp 2,800,000
Firma MINMAN
#a0oran !eru$a1an Modal' untuk ta1un $erak1ir 2. Desem$er &)).
Aman Amin Total
.7da", 3anua+i Rp 2,500,000 Rp 0,000,000 Rp 22,500,000
#aba be+sih tahun ini ,*97,500 ,302,500 2,800,000
Rp 3,997,500 Rp ,302,500 Rp 25,300,000
P+i2e ,500,000 ,500,000 3,000,000
.7da", 3 Dese6be+ Rp 2,*97,500 Rp 9,802,500 Rp 22,300,000
Fa MINMAN
B , K , - , R N A # &)).
Firma MINMAN
Tanggal Keterangan DEBIT KREDIT Ta$el !em$agian #a$a 3Rugi4
Des 3
PE=UTUP,= Dasa+ pe6bagian ,6an ,6in #aba
2,500,000 0,000,000 Rp 2,800,000
Pen1ua"an &2,550,000 Ta+i/ bunga 0409
#aba$Rugi &2,550,000 ,6an5 Rp ,25,000
#aba Rugi ,350,000 ,6in5 Rp 900,000
Ke6ba"ian pen1ua"an ,350,000
#aba +ugi *,&50,000 'eta+a ga1i
K7s ba+ang te+1ua" *,&50,000 ,6an5 Rp &00,000
#aba Rugi *,520,000 ,6in5 Rp 500,000
Bia-a @pe+asi *,520,000
pendapatan "ain$"ain 270,000 Pe6bagian sebe"u6 sisa Rp ,725,000 Rp ,*00,000 Rp 3,25,000
"aba Rugi 270,000 'isa "aba Rp 9325,000:
#aba Rugi ,800,000 Pe6bagian sisa "aba5
Bia-a Bunga ,800,000 ,6an5 Rp 9227,500:
#aba Rugi 700,000 ,6in5 Rp 997,500:
Bia-a pa1a) Pe+se)utuan 700,000 Pe6bagian sisa "aba Rp 9227,500: Rp 997,500: Rp 9325,000:
#aba Rugi 2,800,000 Bagian 6asing$6asing Rp ,*97,500 Rp ,302,500 Rp 0
.7da" Kese"u+uhan 2,800,000
.7da" ,6an ,500,000
P+i2e ,6an ,500,000
.7da" ,6in ,500,000
P+i2e ,6in ,500,000
PE=>E'U,I,= KE.B,#I
Pendapatan "ain$"ain 30,000
Pendapatan Bunga dite+i6a di6u)a 30,000
Bia-a 'e0a *80,000
'e0a diba-a+ di6u)a *80,000
Utang 8a1i 900,000
Bia-a ga1i 900,000
Utang Bunga Ban) 300,000
Bia-a Bunga 300,000
Pendapatan "ain$"ain &0,000
Piutang "ain$"ain &0,000
Nera%a' 2. Desem$er &)).
Aset
Aset lan%ar+
K a s Rp 8,300,000
Piutang usaha Rp 5,750,000
Cadangan penghapusan piutang 230,000 5,520,000
Piutang 0ese" ,500,000
'ediaan ba+ang dagangan &,750,000
'ediaan bahan habis pa)ai 225,000
,su+ansi diba-a+ di 6u)a 20,000
'e0a diba-a+ di 6u)a *80,000
Piutang pendapatan se0a &0,000
In2estasi 3P $ 'aha6 3,000,000
,set "an%a+ T7ta" Rp 35,955,000
Aset teta0+
Kenda+aan Rp 0,000,000
Dep+esiasi a)u6u"asian )enda+aan 2,500,000 7,500,000
Pe+"eng)apan )ant7+ Rp 2,500,000
Dep+esiasi a)u6u"asian pe+"eng)apan )ant7+ 375,000 2,25,000
,set tetap t7ta" Rp 9,&25,000
,set t7ta" Rp *5,580,000
Ke5aji$an dan Ekuitas
Ke5aji$an lan%ar+
Utang usaha Rp &,350,000
Utang ga1i 900,000
Utang bunga ban) 300,000
Utang pa1a) pe+se)utuan 700,000
Pendapatan bunga dite+i6a di 6u)a 30,000
Ke0a1iban "an%a+ t7ta" Rp 8,280,000
Ke5aji$an jangka 0anjang+
Utang ban) Rp 5,000,000
Ekuitas 0emilik+
.7dan, ,6an Rp 2,*97,500
.7da", ,6in 9,802,500 Rp 22,300,000
Ke0a1iban dan e)uitas t7ta" Rp *5,580,000

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