DOKUMEN NEGARA
UJIAN NASIONAL
TAHUN PELAJARAN 2012/2013
SOAL UJIAN PRAKTIK KEJURUAN
Satuan Pendidikan
Kompetensi Keahlian
Kode
Materi Uji
Alokasi Waktu
Bentuk Soal
I.
PETUNJUK
1.
Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada
lembar jawaban yang disediakan.
2.
Periksa dan bacalah soal praktik sebelum anda menjawabnya.
3.
Telitilah perlengkapan lembar soal dan lembar kerja yang telah
disediakan.
4.
Laporkan kepada pengawas apabila terdapat kekurangan data/lembar
soal dan formulir-formulir jawaban.
5.
Kerjakan pada jawaban yang disediakan dengan ballpoint yang
berwarna hitam (jangan menggunakan pensil).
6.
Lembar soal tidak boleh dicoret-coret.
7.
Lembar soal harus dikumpulkan kembali beserta lembar jawaban.
8.
Periksa kelengkapan lembar soal dan lembar dokumen transaksi.
9.
Cermati petunjuk/informasi yang terdapat dalam lembar soal dan
dokumen transaksi.
10.
Kerjakan dengan teliti, cepat dan tepat.
II.
No.
1
1.
2.
1.
2.
3.
4.
5.
Spesifikasi
Jumlah
Keterangan
Standard
12/14 Digit
1
1
HVS A4
HVS A4
HVS A4
HVS A4
HVS A4
2 Lembar
2 Lembar
2 Lembar
1 Lembar
4 Lembar
SPK-1/14
No.
1
6.
7.
1.
2.
Nama
Alat/Lembar Soal/Lembar Jawab
2
General Journal
Petty Cash Journal
Lembar Jawab
Ledger
Trial Balance
Spesifikasi
Jumlah
Keterangan
3
HVS A4
HVS A4
4
1 Lembar
1 Lembar
HVS A4
HVS A4
7 Lembar
1 Lembar
SPK-2/14
RINCIAN PEKERJAAN
No.
1.
2.
3.
Tugas-tugas
Posting ke dalam Buku Besar Umum
Neraca Saldo
Ketelitian, Kerapian, Kebersihan
NAMA AKUN
CURRENT ASSETS:
1-1100
Cash In Bank
1-1200
Petty Cash
1-1300
Accounts Receivable
1-1400
Allowance for Doubtful Debt
1-1500
Merchandise Inventory
1-1600
Store Supplies
1-1700
Prepaid Insurance
1-1800
Prepaid Rent
1-1900
Prepaid Tax
1-1910
PPN Income
6018P1-12/13-Mengelola Buku Besar
Kas di Bank
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang Dagangan
Perlengkapan Toko
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Uang Muka PPh Pasal 25
PPN Masukan
SPK-3/14
1-1920
Prepaid PPN
Piutang PPN
FIXED ASSETS :
1-2100
Equipment at Cost
1-2110
Equipment Accum Dep
Peralatan
Akumulasi Penyusutan Peralatan
CURRENT LIABILITIES :
2-1100
Accounts Payable
2-1200
Expense Payable
2-1300
Income Tax Payable
2-1400
PPN Payable
2-1500
PPN Outcome
2-1600
Dividend Payable
Utang Dagang
Beban Yang Masih Harus Dibayar
Utang Pajak Penghasilan (PPh)
Utang PPN
PPN Keluaran
Utang Dividen
EQUITY :
3-1100
Capital Stock
3-1200
Retained Earning
3-1300
Dividend
3-1400
Income Summary
REVENUES :
4-1100
Sales
4-1200
Sales Return
COST OF GOODS SOLD :
5-1100
Cost of Goods Sold
5-1200
Freight Paid
OPERATING EXPENSE:
6-1000
Advertising Expense
6-1100
Telephone & Electricity Expense
6-1200
Store Supplies Expense
6-1300
Bad Debts Expense
6-1400
Depreciation Expense
6-1500
Insurance Expense
6-1600
Rent Expense
6-1700
Wages & Salaries Expense
6-1800
Other Operating Expense
OTHER REVENUES AND GAINS:
8-1100
Interest Revenue
OTHER EXPENSES AND LOSSES:
9-1100
Interest Expense
9-1200
Bank Service Charge
9-1300
Income Tax Expense
6018P1-12/13-Mengelola Buku Besar
Modal Saham
Laba ditahan
Dividen
Ikhtisar Laba- Rugi
Penjualan Barang Dagangan
Retur Penjualan
Beban Pokok Penjualan
Beban Transport Pembelian
Beban Iklan
Beban Telepon dan Listrik
Beban Perlengkapan Toko
Beban Kerugian Piutang
Beban Penyusutan Aset Tetap
Beban Asuransi
Beban Sewa Toko
Beban Upah dan Gaji
Beban-beban Operasi Lainnya
Pendapatan Bunga
Beban Bunga
Beban Administrasi Bank
Beban Pajak Penghasilan (PPh)
SPK-4/14
IV.
KODE
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1910
1-1920
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-1100
3-1200
3-1300
3-1400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
NAMA AKUN
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
PPN Income
Prepaid PPN
Equipment at Cost
Equipment Accum Dep
Accounts Payable
Expense Payable
Income Tax Payable
PPN Payable
PPN Outcome
Dividend Payable
Bank Danamon Loan
Capital Stock
Retained Earning
Dividend
Income Summary
Sales
Sales Return
Cost of goods Sold
Freight Paid
Advertising Expense
Telephone & Electricity expense
Store Supplies Expense
Bad Debt Expense
DEBET
68.550
11.700
839.300
KREDIT
14.000
600.000
5.200
12.500
20.500
17.000
69.600
24.320
568.700
8.600
4.200
4.500
320.000
400.000
14.500
27.500
852.900
395.820
12.600
3.800
7.800
4.750
12.000
SPK-5/14
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
9-1300
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Revenue
Interest Expense
Bank Service Charge
Income Tax Expense
Jumlah........
16.500
11.400
22.900
40.200
10.100
7.900
2.200
7.700
2.216.620
2.216.620
CUSTOMER
BALANCE
C001
TOKO DIANA
123.200.000
C002
TOKO INDAH
C003
TOKO PESONA
308.000.000
C004
TOKO MULIA
Total
151.800.000
583.000.000
PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In rupiah)
NO
SUPPLIER
BALANCE
S001
PT ESA
279.510.000
S002
CV TIRTA
246.620.000
S003
PT PENA MAS
Total
526.130.000
PT ADI JAYA
6018P1-12/13-Mengelola Buku Besar
SPK-6/14
PRODUCT
BALANCE
501 LED
TV LED
403.200.000
601 LCD
TV LCD
264.400.000
Total
667.600.000
SPK-7/14
VI.
SPECIAL JOURNAL
A.
SALES JOURNAL
PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
DATE
INVOICE NO
DESCRIPTION
CREDIT
ACCOUNT
SALES
RECEIVABLE
PPN OUTCOME
2012
F-AJ/41
TOKO INDAH
195.800.000
178.000.000
17.800.000
DEC
19
F-AJ/42
TOKO DIANA
123.200.000
112.000.000
11.200.000
28
F-AJ/43
TOKO PESONA
308.000.000
280.000.000
28.000.000
627.000.000
570.000.000
57.000.000
(1-1300)
(4-1100)
TOTAL
ACCOUNT NUMBER.
(2-1500)
RECAPITULATION
DEBIT
ACC. NO
TOTAL
ACC. NO
1-1300
627.000.000
2-1500
57.000.000
4-1100
570.000.000
TOTAL
627.000.000
TOTAL
B.
KREDIT
627.000.000
SPK-8/14
TOTAL
2012
DES
INVOICE NO
4
14
15
BKM-XII-01
BKM-XII-02
AJ-KN-01
16
21
24
BKM-XII-03
BKM-XII-04
BKM-XII-05
DESCRIPTION
TOKO DIANA
TOKO INDAH
PENJUALAN TUNAI
TOKO INDAH
TOKO SUKAMAKMUR
TOKO PESONA
TOTAL
ACCOUNT NUMBER.
CASH IN
BANK
170.500.000
171.600.000
180.400.000
327.800.000
8.000.000
189.200.000
1.047.500.000
(1-1100)
CREDIT
ACCOUNT
RECEIVABLE
170.500.000
171.600.000
327.800.000
189.200.000
859.100.000
(1-1300)
ACCOUNT
OTHERS
ACCOUNTS
NO
Sales
PPN Outcome
Allowance For Doubtful Debt
-
4-1100
2-1500
1-1400
-
TOTAL
164.000.000
16.400.000
8.000.000
188.400.000
(V)
RECAPITULATION
DEBIT
ACC. NO
TOTAL
1-1100
1.047.500.000
TOTAL
1.047.500.000
SPK-9/14
KREDIT
ACC. NO
TOTAL
859.100.00
1-1300
0
8.000.00
1-1400
0
16.400.00
2-1500
0
164.000.00
4-1100
0
1.047.500.00
TOTAL
0
C.
PUCHASE JOURNAL
PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
DATE
CREDIT
INVOICE NO
DESCRIPTION
PT PENA MAS
191.600.000
19.160.000
210.760.000
PT ESA
254.100.000
25.410.000
279.510.000
CV TIRTA
224.200.000
22.420.000
246.620.000
669.900.000
66.990.000
736.890.000
2012
11
F/PM-135
DEC
22
E-75
29
TR-2205
TOTAL.
MERCHANDISE
INVENTORY
ACCOUNT NUMBER
PPN INCOME
(1-1500)
ACCOUNT PAYABLE
(1-1910)
(2-1100)
RECAPITULATION
DEBIT
ACC. NO
D.
KREDIT
TOTAL
ACC. NO
1-1500
1-1910
669.900.000
66.990.000
2-1100
736.890.000
TOTAL
736.890.000
TOTAL
736.890.000
TOTAL
SPK-10/14
( In Rupiah )
CREDIT
DEBIT
DATE
2012
DEC
1
6
9
15
17
18
23
30
INVOICE
NO.
BKK-101
BKK-102
BKK-103
BKK-104
BKK-105
BKK-106
BKK-107
BKK-108
DESCRIPTION
Gaji Karyawan November 2012
PT PENA MAS
PT ESA
PPN masa November 2012
Dividen Tn. Adri
PT PENA MAS
CV. TIRTA
Bank Danamon
CHECK
NO.
ACCOUNT
PAYABLE
BP12-001
BP12-002
BP12-003
BP12-004
BP12-005
BP12-006
BP12-007
BP12-008
TOTAL
ACCOUNT NUMBER.
80.300.000
262.900.000
190.795.000
225.500.000
759.495.000
(2-1100)
ACCOUNT
Expense Payable
PPN Payable
Dividend Payable
Bank Mega Loan
Interst Expense
-
OTHERS
ACC
NO.
2-1200
2-1400
2-1600
2-2100
9-1100
-
TOTAL
5.000.000
4.200.000
4.500.000
15.000.000
1.500.000
30.200.000
(V)
CASH IN BANK
5.000.000
80.300.000
262.900.000
4.200.000
4.500.000
190.795.000
225.500.000
16.500.000
789.695.000
(1-1100)
RECAPITULATION
DEBIT
ACC. NO
2-1100
2-1200
2-1400
2-1600
2-2100
9-1100
TOTAL
E.
KREDIT
TOTAL
759.495.000
5.000.000
4.200.000
4.500.000
15.000.000
1.500.000
789.695.000
PT ADI JAYA
PETTY CASH
DECEMBER, 2012
6018P1-12/13-Mengelola Buku Besar
SPK-11/14
ACC. NO
1-1100
TOTAL
TOTAL
789.695.000
789.695.000
( In Rupiah )
DATE
INVOICE NO
DESCRIPTION
DEBIT
ACCOUNT
CREDIT
ACCOUNTS NO.
TOTAL
PETTY CASH
2012
PC12-01
Advertising Expenses
6-1000
850.000
850.000
DEC
PC12-02
Expense Payable
2-1200
3.600.000
3.600.000
10
PC12-03
Pembelian Perlengkapan
Store Supplies
1-1600
800.000
800.000
26
PC12-04
6-1800
450.000
450.000
5.700.000
5.700.000
TOTAL .
SPK-12/14
F.
GENERAL JOURNAL
PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
DATE
2011
INVOICE
NO
F-AJ/41
Dec
DESCRIPTION
Cost of Goods Sold
Merchandise Inventory
Pos
Ref
Debit
Credit
5-1100
146.000.0
00
1-1500
146.000.0
00
NK-AJ/41
Sales Return
4-1200
PPN Outcome
2-1500
24.200.0
00
1-1500
18.000.0
00
5-1100
18.000.0
00
2-1100
19.965.0
00
Merchandise Inventory
1-1500
PPN Income
1-1910
5-1100
134.000.0
00
1-1500
134.000.0
00
5-1100
92.000.0
00
1-1500
92.000.0
00
5-1100
230.150.0
00
1-1500
230.150.0
00
664.315.000
664.315.000
Merchandise
Inventory
Cost Of Goods
Sold
(Retur Penjualan Toko Indah)
NK-135
1-1300
Account Receivable
12
22.000.0
00
2.200.0
00
Account Payable
18.150.0
00
1.815.0
00
15
AJ-KN-01
19
F-AJ/42
28
F-AJ/43
TOTAL .
RECAPITULATION
6018P1-12/13-Mengelola Buku Besar
SPK-13/14
DEBIT
ACC.
NO
1-1500
2-1100
2-1500
4-1200
5-1100
TOTAL
TOTAL
18.000.000
19.965.000
2.200.000
22.000.000
KREDIT
ACC. NO
1-1300
1-1500
1-1910
5-1100
TOTAL
24.200.000
620.300.000
1.815.000
18.000.000
602.150.000
664.315.000
TOTAL
664.315.000
SPK-14/14