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SOAL QUIZ

PENGANTAR AKUNTANSI
2010/2011
Toko Tirai Kelambu didirikan pada tanggal 1 Oktober 2010 yang bergerak dibidang jual beli telepon seluler merk "orisinil". Unt
Tgl Transaksi
Okt
1 Pada awal pendirian Tn Jaya menyetor ke perusahaan berupa: uang tunai Rp 150 jt, Perlengkapan Rp 5jt, Peralata
2 Membeli Hand Phone (HP) secara kredit dari CV Sambung sebanyak 25 unit Rp 25jt, membayar ongkos angkut Rp
3 Membayar sewa toko untuk 1 th terhitung mulai tgl 3 Okt 2010 sebesar rp 12jt dicatat dengan pendekatan Beban
6 Membeli 10 unit HP secara tunai Rp 12.5 jt, fob destination.
12 Melunasi hutang berkaitan dengan transaksi tgl 2 kepada CV Sambung.
15 Menjual HP secara kredit 2/10, n/eom kepada toko Masture sebanyak 10 unit dengan harga rp 2jt/unit. Fob Shippin
20 Membayar biaya listri, telepon dan air bulan ini Rp 1,2 jt
25 Menerima pelunasan dari Toko Masture atas transaksi tgl 15 Okt
30 Membeli perlegkapan secara kredit Rp 2 jt dicatat pada akun "Supplies"
Nov
1 Membayar premi asuransi kebakaran untuk 1 tahun rp 6jt, dicatat dengan pendekatan neraca
1 Membayar gaji Pegawai rp 1,5jt
8 Membeli 15 unit HP Rp 1,5jt /unit secara kredit, Fob Destination, 2/10; n/30.
14 Menjual 20 HP kepada toko Merapi Rp 2,5 jt/unit secara kredit 2/10; n/30, FOB Destination. Membayar ongkos kirim
16 Diterima pengembalian 5 unit HP dari Toko Merapi dan perusahaan menerbitkan kredit memo.
20 Melunasi hutang atas transaksi tgl 8 Nov
24 Menerima pelunasan dari toko Merapi
25 Membayar biaya listrik, telepon dan air bulan ini Rp 1,4 jt
28 Membayar biaya lain-lain rp 500.000,-
30 Membayar biaya iklan bulan ini Rp 1 jt
DES
1 Membayar gaji Pegawai rp 1,5jt
5 Menjual tunai 10 unit HP harga Rp 2 jt/unit kepada Toko Kerring,
8 Membeli 15 unit HP secara kredit Rp 1,6 jt/unit, 2/10 n/30
10 Mengembalikan 5 unit HP yang dibeli tgl 8 Des karena cacat
13 Menjual 10 unit HP Rp 2,5 jt/ unit secara kredit kepada Toko Engsell
18 Melunasi hutang atas transaksi tgl 8 Des
25 Membayar biaya listrik, telepon dan air bulan ini Rp 1,2 jt

Data Penyesuaian pada tgl 31 Desember 2010:


a. Saldo Kas menurut laporan Bank adalah sebesar Rp112.685.000 perbedaan tersebut disebabkan oleh:
- Setoran Perusahaan yang belum nampak di Laporan Bank Rp 6.750.000
- Toko Engsell mentransfer uang sejumlah Rp 15.000.000 untuk membayar sebagian utangnya dan perusahaan bel
- Cek yang sudah dikeluarkan oleh Perusahaan tetapi belum tampak di laporan Bank Rp 2.400.000
- Bank mengkredit rekening perusahaan sebesar Rp 235.000,- yang merupakan pendapatan Jasa
- Biaya administrasi Bank sebesar Rp 370.000,- belum dicatat perusahaan
- Cek senilai Rp 4.500.000 oleh perusahaan dicatat salah sebesar Rp5.400.000. Cek tersebut dikeluarkan untuk m
- Bank mengembalikan Cek Rp 20.000.000 kepada Perusahaan karena dananya tidak cukup. Cek tersebut berasal
b. Supplies yang masih tersisa per 31 Des 2010 Rp 1.500.000
c. Penyesuaian atas transaksi tgl 3 Oktober dan 1 November
d. Peralatan kantor diestimasikan mempunyai umur ekonomis 3 th dengan nilai sisa Rp 2.000.000. Perusahaan meng
e. Terdapat gaji karyawan yang masih terhutang sebesar Rp 1.500.000
Diminta:
1 Catatlah transaksi di atas dalam Jurnal Khusus dengan kolom sebagai berikut:
Untuk transaksi yang tidak bisa dicatat dalam jurna khusus maka catat dalam jurnal umum.
Posting ke buku besar yang bersangkutan (nama Akun ada di Form Work Sheet) .
2 Susun Neraca Saldo dalam form work sheet
3 Buat Jurnal Penyesuaian
4 Lengkapi Work Sheet
5 Susun Laporan Keuangan. Akhir periode adalah tanggal 31 Desember 2010
6 Buat Jurnal Penutup
7 Buat jurnal Pembalik
seluler merk "orisinil". Untuk mencatat transaksi jual beli persediaan, perusahaan menggunakan sistem Fifo perpetual. Berikut transaksi ya

lengkapan Rp 5jt, Peralatan Rp 20jt


mbayar ongkos angkut Rp 500.000,- syarat fob shipping point, 2/10;n/30
ngan pendekatan Beban

rga rp 2jt/unit. Fob Shipping Point,ongkos angkut Rp 250.000,- dibayar dimuka oleh toko Tirai kelambu

on. Membayar ongkos kirim Rp 200.000,-

sebabkan oleh:

gnya dan perusahaan belum mencatat.

ebut dikeluarkan untuk melunasi Hutang kepada Supplier.


kup. Cek tersebut berasal dari pelanggan atas pelunasan piutang.

00.000. Perusahaan menggunakan metode garis lurus untuk menyusutkan peralatannya tersebut.
etual. Berikut transaksi yang terjadi untuk periode pertama:
TGL PEMBELIAN PENJUALAN PERSEDIAAN
Unit @ Jumlah Unit @ Jumlah Unit @ Jumlah
1-Jan 25 25,500 25 1,020 25,500
6 10 12,500 10 1,250 12,500
12 (500) 25 1,000 25,000
10 1,250 12,500
15 10 1,000 10,000 15 1,000 15,000
10 1,250 12,500
8 15 1,500 22,500 15 1,000 15,000
10 1,250 12,500
15 1,500 22,500
14 15 1,000 15,000 5 1,250 6,250
5 1,250 6,250 15 1,500 22,500
16 -5 1,250 (6,250) 10 1,250 12,500
15 1,500 22,500
5 10 1,250 12,500 15 1,500 22,500
8 15 1,750 26,250 15 1,500 22,500
15 1,750 26,250
10 -5 1,750 (8,750) 15 1,500 22,500
10 1,750 17,500
13 10 1,500 15,000 5 1,500 7,500
10 1,750 17,500
18 (350) 5 1,500 7,500
10 17,150
45 52,500 15 24650
COGS INVENTORY

Saldo Kas
K 122,700
setoran 15000
jasa 235
adm -370
eror 900
-20000
118,465
Saldo Bank 114115 118465
DIT 6750 2400
OS -2400 -6750
118465 114115
350
TIRAI KELAMBU
WORKSHEET
for Year End Dec31 2010

Acc. TRIAL BALANCE ADJUSTMENT ADJUSTED T. BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

Cash 122,700 16,135 20,370 118,465 118,465


Account Receivable 25,000 20,000 15,000 30,000 30,000
Prepaid Rent - 9,000 9,000 9,000
Prepaid Insurance 6,000 1,000 5,000 5,000
Supplies 7,000 5,500 1,500 1,500
Inventory 24,650 24,650 24,650
Office Equipment 20,000 20,000 20,000
Accumulated Depreciation-OE - 1,500 1,500 1,500
Account Payable 2,000 900 2,900 2,900
Sallaries Payable - 1,500 1,500 1,500
Tn Jaya Capital 175,000 175,000 175,000
Tn Jaya, Withdrawal - - - -
Sales 115,000 115,000 115,000
Interest Revenue 235 235 235
Sales Return & Allowance 12,500 12,500 12,500
Sales Discount 1,150 1,150 1,150
Cost Of Mershandise Sold 52,500 52,500 52,500
Transportation Expense 200 200 200
Depreciation Expense - 1,500 1,500 1,500
Sallaries Expense 3,000 1,500 4,500 4,500
Rent Expense 12,000 9,000 3,000 3,000
Insurance Expense - 1,000 1,000 1,000
Supplies Expense - 5,500 5,500 5,500
Utilities Expense 3,800 3,800 3,800
Advertising Expense 1,000 1,000 1,000
Miscellaneous Expense 500 370 870 870
292,000 292,000 55,005 55,005 296,135 296,135 87,520 115,235 208,615 180,900
NET INCOME 27,715 27,715
115,235
202755 115,235 208,615 208,615
Rent Expense 12,000

Cash 16,135

Utilities Expense 1,200 A/P 900

Prepaid Insurance 6,000 A/R 15,000

Sallaries Expense 1,500 Interest Rev 235

Transportation Expense 200 Miscellaneous Expense 370

22,500 A/R 20,000

Utilities Expense 1,400 Cash 20,370

Miscellaneous Expense 500 Supplies Expense 5,500

Advertising Expense 1,000 Supplies 5,500

Sallaries Expense 1,500 Insurance Expense 1,000

17,150 Prepaid Insurance 1,000

Utilities Expense 1,200 Prepaid Rent 9,000

Tn Jaya Withdrawal 3,000 Rent Expense 9,000

Depreciation Expense-OE 1,500

Accumulated Depreciation 1,500

Sallaries Expense 1,500

Sallaries Payable 1,500

Rent Expense 9,000

Prepaid Rent 9,000

Sallaries Payable 1,500

Sallaries Expense 1,500


SALES JOURNAL CASH RECE
Dr. A/R Dr. COMS P/R
DATE Account Debited P/R DATE Account Credited
Cr. Sales Cr Inventory

15 Tk Masture 20,000 10,000 1 Tn Jaya


14 Tk Merapi 50,000 21,250 25 Tk Masture
13 25,000 15,000 24 Tk Merapi
95,000 46,250 5

PURCHASE JOURNAL
Credit Debit CASH PAY
DATE Account Credited P/R Other DATE Account Debited P/R
A/P Inventory Account
Rp
Credited
2 CV Sambung 25,000 25,000 2
30 x 2,000 Supplies 2,000 3 Rent Expense
8x 22,500 22,500 6 beli
8 26250 26250 12
75,750 73,750 2,000
### 15 Account Receivable
20 Utilities Expense
JURNAL UMUM 1 Prepaid Insurance
DATE ACCOUNT DEBIT CREDIT 1 Sallaries Expense
14 Transportation Expense
1 okt Supplies 5,000 20
Office Equipment 20,000 25 Utilities Expense
Tn Jaya Capital 25,000 28 Miscellaneous Expense
16 okt Sales Return n Allowance 12,500 30 Advertising Expense
A/R 12,500 1 Sallaries Expense
Inventory 6,250 25 Utilities Expense
COMS 6,250 18
8 des A/P 8,750
Inventory 8,750

ADJUSTMENT
DATE ACCOUNT DEBIT CREDIT
31-Dec Cash 2,635
A/P 900
A/R 1,500
Interest Rev 235
Miscellaneous Expense 370
A/R 20,000
Cash 20,370
31-Dec Supplies Expense 5,500 25,000
Supplies 5,500
Insurance Expense 1,000 6
Prepaid Insurance 1,000 1.5
Prepaid Rent 9,000
Rent Expense 9,000
Depreciation Expense-OE 1,500
Accumulated Depreciation 1,500
Sallaries Expense 1,500
Sallaries Payable 1,500
REVERSING
1-Jan Rent Expense 9,000
Prepaid Rent 9,000
Sallaries Payable 1,500
Sallaries Expense 1,500 -
SH RECEIVED JOURNAL
Debit Credit

Sales
Cash Sales A/R Inventory Other
Discount COMS
150,000 150,000
19,850 400 20,250
36,750 750 37,500
20,000 12,500 20,000 12,500
Err:522 Err:522 Err:522 Err:522 Err:522 Err:522 Err:522
Err:522 Err:522
SH PAYMENT JOURNAL Err:522
Credit Debit
Cash Inventory Inventory A/P Other
500 500
12,000 12,000
12,500 12,500
24,500 500 25,000
250 250
1,200 1,200
6,000 6,000
1,500 1,500
200 200
22,500 22,500
1,400 1,400
500 500
1,000 1,000
1,500 1,500
1,200 1,200
17,150 350 17,500
103,900 850 13,000 65,000 26,750

122700
Toko Tirai Kelambu
Statement of Comprehensive Income
for the year ended Dec,31 2010

Sales 115,000
Less Seles Retutn n Allowance 12,500
Sales Discount 1,150 + 13,650 _
Net Sales 101,350
COMS 52,500 _
Gross Profit 48,850
Operating Expenses:
Transportation Expense 200
Depreciation Expense 1,500
Sallaries Expense 4,500
Rent Expense 3,000
Insurance Expense 1,000
Supplies Expense 5,500
Utilities Expense 3,800
Advertising Expense 1,000
Miscellaneous Expense 870 +
Total Operating Exp 21,370 _
Income from Operating 27,480
Other Income : Interest Revenue 235 +
Net Income 27,715
Toko Tirai Kelambu
Statement of Owner's Equity
for the year ended Dec,31 2010
Tn Jaya, Capital Okt 1 175000
Add: Net Income 27,715 +
Tn Jaya, Capital Dec 31 202,715
Toko Tirai Kelambu
Statement of Financial Position
at Dec,31 2010
ASSETS LIABILITIES & EQUITIES
Current Assets: Liabilities
Cash 118,465 Account Payable 2,900
Account Receivable 30,000 Sallaries Payable 1,500 +
Prepaid Rent 9,000 Total Liabilities 4,400
Prepaid Insurance 5,000 Equities
Supplies 1,500 Tn Jaya Capital 202,715
Inventory 24,650 +
Total Current Assets 188,615
Property, Plant & Equipment
Office Equipment 20,000
Accumulated Depreciation-OE 1,500 _
Total PPE 18,500 +
Total Assets 207,115 Total Liabilities & Equitiet 207,115
Acc. TRIAL BALANCE ADJUSTMENT ADJUSTED T. BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash
Account Receivable
Prepaid Rent
Prepaid Insurance
Supplies
Inventory
Office Equipment
Accumulated Depreciation-OE
Account Payable
Sallaries Payable
Tn Jaya Capital
Tn Jaya, Withdrawal
Sales
Interest Revenue
Sales Return & Allowance
Sales Discount
Cost Of Mershandise Sold
Transportation Expense
Depreciation Expense
Sallaries Expense
Rent Expense
Insurance Expense
Supplies Expense
Utilities Expense
Advertising Expense
Miscellaneous Expense
- - - - - - - - - -
NET INCOME - -
-0 - - -
SALES JOURNAL CASH RECEIV
Dr. A/R Dr. COMS P/R
Account Account
DATE P/R DATE
Debited Cr. Sales Cr Inventory Credited

PURCHASE JOURNAL CASH PAYME


Credit Debit Account
DATE P/R
Account Other Debited
DATE P/R
Credited A/P Inventory Account
Rp
Credited
CASH RECEIVED JOURNAL
Debit Credit
Sales
Cash Sales A/R Inventory Other
Discount COMS

CASH PAYMENT JOURNAL


Credit Debit
Cash Inventory Inventory A/P Other
…….
WORKSHEET
…..

Acc. TRIAL BALANCE ADJUSTMENT ADJUSTED T. BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT