A
1
3
5
7
9
11
13
15
17
19
21
B
2
4
6
8
10
12
14
16
18
20
22
Keterangan Rumus
C=AxB
D=C:B
E=(A+B)*C
F=(A+B)*(C-D)
Rumus Relatif
Kode Buku
1
2
3
4
5
6
7
MN001
MN002
AK001
AK002
MST01
BLK01
STK01
Judul Buku
Harga
Manajemen Keuangan 1
Manajemen Keuangan 2
Akuntansi Biaya 1
Akuntansi Biaya 2
Manajemen Strategi
Lembaga Keuangan Bank 1
Statistik 1
Jml
50,000
35,000
35,000
38,750
25,000
27,100
36,500
Total
2
3
1
1
2
1
1
JAWABAN :
No
Kode Buku
1
2
3
4
5
6
7
MN001
MN002
AK001
AK002
MST01
BLK01
STK01
Judul Buku
Harga
Manajemen Keuangan 1
Manajemen Keuangan 2
Akuntansi Biaya 1
Akuntansi Biaya 2
Manajemen Strategi
Lembaga Keungan Bank 1
Statistik 1
Page 2
50,000
35,000
35,000
38,750
25,000
27,100
36,500
Jml
Total
2
3
1
1
2
1
1
100,000
105,000
35,000
38,750
50,000
27,100
36,500
Rumus Relatif
KU
Diskon
Bayar
Diskon
Bayar
30,000
31,500
10,500
11,625
15,000
8,130
10,950
70,000
73,500
24,500
27,125
35,000
18,970
25,550
Page 3
Rumus Absolut
Contoh 3
Harga Barang
1500
Contoh 1
Jml
4
3
2
3
Contoh 2
Harga Barang
Total
Jml
Total
Contoh 3
Jumlah
2001
2002
2
1
3
2
2
2
5
4
3
1
Total
2001
2002
Contoh 4
Harga/Jml
1000
1500
2000
2500
JAWABAN :
Contoh 1
Harga Barang
1500
Contoh 3
Harga Barang
1500
Contoh 1
Jml
4
3
2
3
Contoh 2
Harga Barang
Total
6000
4500
3000
4500
Contoh 3
Jumlah
2001
2002
2
1
3
2
2
2
5
4
3
1
Jml
Total
Total
2001
3000
4500
3000
7500
4500
Page 4
2002
1500
3000
3000
6000
1500
Contoh 4
Harga/Jml
1000
1500
2000
2500
Rumus Absolut
OLUT
Harga Barang
1500
Harga Barang
1500
2
3000
3
4500
2
3000
1
1500
2
3000
2
2000
3000
4000
5000
3
3000
4500
6000
7500
5
5000
7500
10000
12500
2
2000
3000
4000
5000
1
1000
1500
2000
2500
Page 5
Latihan 1
1,000,000
Instruksi Soal !!!
Bunga
10%
12%
15.5%
17%
Rumus yg digunakan :
S = SA + ( SA x B
2
3
4
5
6
7
8
9
10
Dimana :
S = Jumlah Tabungan
SA = Saldo Awal Tabung
B = Prosentase Bunga
W = Periode (Waktu dl
JAWABAN :
Waktu
1
2
3
4
5
6
7
8
9
10
10%
1,100,000
1,200,000
1,300,000
1,400,000
1,500,000
1,600,000
1,700,000
1,800,000
1,900,000
2,000,000
Bunga
12%
1,120,000
1,240,000
1,360,000
1,480,000
1,600,000
1,720,000
1,840,000
1,960,000
2,080,000
2,200,000
Page 6
15.5%
1,155,000
1,310,000
1,465,000
1,620,000
1,775,000
1,930,000
2,085,000
2,240,000
2,395,000
2,550,000
17%
1,170,000
1,340,000
1,510,000
1,680,000
1,850,000
2,020,000
2,190,000
2,360,000
2,530,000
2,700,000
Latihan 1
ajemuk
Rumus yg digunakan :
S = SA + ( SA x B x W)
S = Jumlah Tabungan
SA = Saldo Awal Tabungan
B = Prosentase Bunga
W = Periode (Waktu dlm tahun)
Page 7
Latihan 2
SOAL :
Gaji Pokok :
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
8,000
Nama
Sara Abel
Sam Binga
Colleen Culbert
Teri Califano
Frank Bally
James Halal
Theresa Binga
Barry Keen
Sam Freshita
Harry Harper
Shing Chen
Alice Binga
Bob Abel
Chris Hall
Robert Dollar
Alice Binga
Len Lacey
Dominick Osowski
Deanne Verta
Carol Ackle
NIP
CCE29
MPS09
CCE58
EEE55
MMS07
MPS45
MSS19
CES04
MSS26
CES25
MPS05
MMS76
CCE14
MMS59
MMS47
MSS11
MMS18
MMS57
EEE49
CCE18
Jam Kerja
Jam Lembur
48
48
48
52
48
48
50
52
48
52
50
48
48
50
52
50
50
48
48
48
Total Gaji
0
0
0
4
0
0
2
4
0
4
2
0
0
2
4
2
2
0
0
0
Nama
Sara Abel
Sam Binga
Colleen Culbert
Teri Califano
Frank Bally
James Halal
Theresa Binga
Barry Keen
Sam Freshita
Harry Harper
NIP
CCE29
MPS09
CCE58
EEE55
MMS07
MPS45
MSS19
CES04
MSS26
CES25
Jam Kerja
Jam Lembur
48
48
48
52
48
48
50
52
48
52
Page 8
0
0
0
4
0
0
2
4
0
4
Total Gaji
384,000
384,000
384,000
464,000
384,000
384,000
424,000
464,000
384,000
464,000
Latihan 2
11
12
13
14
15
16
17
18
19
20
Shing Chen
Alice Binga
Bob Abel
Chris Hall
Robert Dollar
Alice Binga
Len Lacey
Dominick Osowski
Deanne Verta
Carol Ackle
MPS05
MMS76
CCE14
MMS59
MMS47
MSS11
MMS18
MMS57
EEE49
CCE18
50
48
48
50
52
50
50
48
48
48
Page 9
2
0
0
2
4
2
2
0
0
0
424,000
384,000
384,000
424,000
464,000
424,000
424,000
384,000
384,000
384,000
Latihan 2
Page 10
Latihan 2
Page 11
Latihan 3
PENCATATAN KEUANGAN
RENTAL KOMPUTER FATMAH
Periode 31 Januari 2004
SOAL :
Sewa/Jam
:
Biaya Cetak/Lembar :
No
1
2
3
4
5
6
7
8
9
10
11
Nama
Yanto
Handi
Puji
Abu
Zakaria
Idub
Triwanto
Candra
Mat Rais
Manap
Sakino
1,200
450
Jam
Mulai
8
9
8
10
12
9
13
11
15
20
18
Jam
Selesai
9
11
10
11
13
10
17
13
17
21
21
Biaya
Sewa
Jumlah
Cetak
2
1
10
0
5
6
3
7
4
0
12
Biaya
Cetak
Biaya
Total
Jumlah
Cetak
Biaya
Cetak
900
450
4,500
2,250
2,700
1,350
3,150
1,800
5,400
Biaya
Total
2,100
2,850
6,900
1,200
3,450
3,900
6,150
5,550
4,200
1,200
9,000
Nama
Yanto
Handi
Puji
Abu
Zakaria
Idub
Triwanto
Candra
Mat Rais
Manap
Sakino
Jam
Mulai
Jam
Selesai
8
9
8
10
12
9
13
11
15
20
18
9
11
10
11
13
10
17
13
17
21
21
Page 12
Biaya
Sewa
1,200
2,400
2,400
1,200
1,200
1,200
4,800
2,400
2,400
1,200
3,600
2
1
10
0
5
6
3
7
4
0
12
Latihan 3
Page 13
Latihan 4
SOAL :
Jumlah
Lembar
Tabel Harga
1,5 Spasi 2 Spasi
400
350
Grafik
450
1 Spasi
450
Grafik
450
1,350
1,800
900
900
1,350
900
450
Tabel Harga
1 Spasi 1,5 Spasi 2 Spasi
450
400
350
1,350
1,200
1,050
1,800
1,600
1,400
900
800
700
900
800
700
1,350
1,200
1,050
900
800
700
450
400
350
Tabel
300
Cover
500
Tabel
300
900
1,200
600
600
900
600
300
Cover
500
1,500
2,000
1,000
1,000
1,500
1,000
500
3
4
2
2
3
2
1
JAWABAN :
Jumlah
Lembar
3
4
2
2
3
2
1
Page 14
SOAL :
Bulan
Unit Terjual
Penerimaan
Biaya Produksi
Penerimaan Kotor
Biaya usaha
Distribusi
Iklan
Biaya Overhead
Total Biaya
Januari
Februari
Maret
April
2,500
2,200
4,500
3,000
8,000
10,000
8,000
10,000
9,000
10,000
9,000
10,000
Laba/Rugi
Prosentase Laba/Rugi
Harga per Unit :
Biaya Produksi/Unit :
Rp 40
Rp 25
JAWABAN :
Bulan
Januari
Februari
Maret
April
Unit Terjual
Penerimaan
Biaya Produksi
Penerimaan Kotor
2,500
100,000
62,500
37,500
2,200
88,000
55,000
33,000
4,500
180,000
112,500
67,500
3,000
120,000
75,000
45,000
Biaya usaha
Distribusi
Iklan
Biaya Overhead
Total Biaya
8,000
10,000
15,000
33,000
8,000
10,000
13,200
31,200
9,000
10,000
27,000
46,000
9,000
10,000
18,000
37,000
4,500
12%
1,800
5%
21,500
32%
8,000
18%
Laba/Rugi
Prosentase Laba/Rugi
Total
12,200
34,000
40,000
Total
12,200
488,000
305,000
183,000
34,000
40,000
73,200
147,200
35,800
20%