SOAL QUIZ PERUSAHAAN DAGANG PT INDAH

ELEKTRONIK
PT INDAH ELEKTRONIK adalah distributor barang elektronik, Membeli dan
menjual barang dagangan Elektronik, Pada Awal Maret

2015 mulai

menggunakan MYOB Accounting V.18 untuk mengolah data akuntansi.

Identitas Perusahaan adalah sebagai berikut:
Setup informasi umum perusahaan
Nama Perusahaan

PT INDAH ELEKTRONIK (NAMA MASING-

MASING)
Alamat

: Jln. Merdeka No 200, Jakarta Barat

Telephone Number

: (021) 234567

Fax Number

: (021) 234567

E-Mail

: ptindahelektronik@gmail.com

Setup periode perusahaan

Current Financial Year
Last Month Of Financial Year
Conversion Month
Number Of Accounting Periods

2015
December
Maret
Twelve (12)

Setup Daftar Akun

a. Hapus akun
2-0300 Payroll liabilities
6-0100 Wages & Salaries
6-0200 Other Employer Expense

b. Edit akun
KODE AKUN
1-0000
1-0100
1-0150
1-0200
2-0000
2-0200
3-0000
3-0800
3-0900

KODE AKUN
1-1000
1-0100
1-0150
1-0200
2-0000
2-0200
3-0000
3-0800
3-0900

3-0999

NAMA AKUN LAMA

Assets
Cheque Account
Undeposited Funds
Trade Debtors
Liabilities
Trade Creditors
Equity
Retaines Earnings
Current year
Earning
Historical Balancing

4-0000
5-0000

Incomes
Cost Of Sales

4-0000
5-0000

6-0000
8-0000

Expense
Other Incomes

6-0000
8-0000

9-0000

Other Expense

9-0000

3-0999

NAMA AKUN EDIT

Aset
Kas
Undeposited Fund
Piutang Dagang
Liabilitas
Utang Dagang
Ekuitas
Laba Ditahan
Laba Periode
Berjalan
Hostorical
Balancing
Pendapatan
Harga Pokok
Penjualan
Beban-Beban
Pendapatan LainLain
Beban Lain-lain

c. Akun Baru
Kode Akun

Nama Akun

1-0010

Aset Lancar

Header/Deta
il
Header

Account /Type

1-0300

Persediaan

Detail

Other Current Asset

1-0400

Perlengkapan

Detail

Other Current Asset

1-2000

Aset Tetap

Header

Asset

1-2100

Peralatan

Detail

Fixed Asset

1-2111

Akm. Peny. Peralatan

Detail

Fixed Asset

2-0010

Liabilitas Lancar

Header

Liability

2-1000

Utang Gaji

Detail

3-0100

Modal Saham

Detail

Other Current
Liability
Equity

4-1000

Penjualan

Detail

Income

5-1000

Harga Pokok Penjualan

Detail

Cost Of Sales

6-1000

Beban Sewa

Detail

Expense

6-2000

Beban Penyusutan

Detail

Expense

6-3000

Beban Gaji

Detail

Expense

6-4000

Beban Perlengkapan

Detail

Expense

Asset

6-5000

Beban Utilitas

Detail

Expense

8-1000

Pendapatan Bunga

Detail

Other Income

9-1000

Beban Adm. Bank

Detail

Other Expense

Setup Linked Account

a. Account & Banking Linked Account
Equity
Equity
Equity
Equity

Account
Account
Account
Account

for
for
for
for

Current Earnings
RFetained Earnings
Historical Balancing
Undeposited Funds

3-0900
3-0800
3-0999
1-0150

Current Year Earnings

Retained Earnings
Historical Balancing
Undeposited Funds

b. Sales Linked Account

Asset Account for tracking Receivable
Bank Account for Customers Receipts

1-0200 Piutang Dagang

1-0100 Kas

c. Purchase Linked Account

Asset Account for tracking Payable
Bank Account for Paying Bill

1-0200 Utang Dagang

1-0100 Kas

Setup Daftar Customer dan Supplier

Card Type
Customer
Customer
Supplier
Supplier

Nama
B- BARAT ELEKTRO
C- TIMUR ELEKTRO
D- SELATAN ELEKTRONIK
E- UTARA ELEKTRONIK

Negara
Indonesia
Indonesia
Indonesia
Indonesia

Setup Daftar Persediaan

Item #
Name
I Buy
I Sell
I Inventory
Buying Tax
Min. Level
Selling Price
Unit

P1
PRODUCT 1
5-1000 Harga Pokok Penjualan
4-1000 Penjualan
1-0300Persediaan
N-T
1
Rp 300.000
Unit

P2
PRODUCT 2
5-1000 Harga Pokok Penjualan
4-1000 Penjualan
1-0300 Persediaan
N-T
1
Rp 600.000
Unit

Setup Saldo Awal (Rp)

Kode
Akun
1-0100

Nama Akun

Header/Det
ail
5.000.000

Kas

1-0200

Piutang Dagang

2.200.000

1-0300

Persediaan

8.000.000

1-0400

Perlengkapan

1-2110

Peralatan kantor

2.400.000

1-2111

(200.000)

2-0200

Akm. Peny. Peralatan

kantor
Utang Dagang

3-0100

Modal Saham

13.000.000

3-0800

Laba Ditahan

200.000

200.000

4.400.000

Setup Saldo Awal Piutang Dagang (Rp)

Customer Name

B - BARAT ELEKTRO

Term

Net 30

Invoice

S-600001

Date

25-02-2015

Customer PO#

BBE-600001

Memo

Pre-Convertion sale

Total Including Tax

Rp 2.200.000

Tax Code

N-T

Category

Setup Saldo Awal Utang Dagang (Rp)

Customer Name

E-

UTARA ELEKTRONIK

Term

Net 30

PO#

P-600001

Date

27-2-2015

Supplier Inv #

EUE-600001

Memo

Pre-Convertion Purchase

Total Including Tax

Rp 4.400.000

Tax Code

N-T

Category

Setup Saldo Awal Persediaan (Rp)

4

Inventory
Journal#
Date
Memo
Item#
Name
Quantity
Unit Cost
Account
Category

I-700001
01-03-2015
Inventory Opening Balance
P1
P2
PRODUCT 1
PRODUCT 2
32
24
Rp 100.000
Rp 200.000
1-0300 Persediaan
1-0300 Persediaan
-

Input transaksi
1. Transaksi Pembelian barang Secara Kredit
Supplier Name
Term
Purchase#
Date
Supplier Inv#
Bill/Receive
Item#
Description
Unit Price
Tax Code

D- SELATAN ELEKTRONIK

Net 30
P-700001
15-03-2015
DSE-700001
6
8
P1
P2
PRODUCT 1 PRODUCT
2
Rp 100.000 Rp
200.000
N-T
N-T

2. Transaksi Penjualan barang Secara Kredit

Customer Name
Term
Invoice#
Date
Customer PO#
Bill/Receive
Item#
Description
Unit Price
Tax Code

C- TIMUR ELEKTRO

Net 30
S-700001
19-03-2015
CTE-700001
20
16
P1
P2
PRODUCT 1 PRODUCT
2
Rp 300.000 Rp
600.000
N-T
N-T

3. Transaksi Pelunasan Piutang (Receive Payments)

Customer Name

B - BARAT
ELEKTRO

Deposit to
Account
ID#
Date
Amount Received
Invoice#
Date
Amount Applied

1-0100 Kas
R -700001
21-03-2015
Rp 2.200.000
S-600001
35-2-2015
Rp 2.200.000

4. Transaksi Pelunasan Utang (Pay Bills)

Supplier Name

D- SELATAN
ELEKTRONIK

Account
Chaque No.
Date
Amount Paid
Suppliers#
Date
Amount Applied

1-0100 Kas
D -700001
24-03-2015
Rp 2.200.000
DSE-700001
15-03-2015
Rp 2.200.000

5. Transaksi Pengeluaran Kas (Spend Money)

Account
Cheque
No.
Date
Amount
Memo
Acct #
1-0400

1-0100 Kas
D -700002
25-03-2015
Rp 150.000
Pembelian Perlengkapan
Name
Amount
Perlengkapan
Rp 150.000

Job
-

Tax
N-T

6. Transaksi Penerimaan Kas (Receive Money)

Account
Cheque
No.
Date
Amount
Memo
Acct #
8-1000

1-0100 Kas
R -700002
27-03-2015
Rp 500.000
Pendapatan Bunga
Name
Amount
Pendapatan Bunga
Rp

Job
-

Tax
N-T
6

500.000

7. Jurnal Penyesuaian (Record Journal entry)

a. Penyusutan Peralatan kantor Bulan Maret 2015 sebesar Rp 125.000
G. Journal
Date
Memo
Acct #
6-2000
1-2111

G-700001

31-03-2015
Penyusutan Maret 2015
Name
Debit
Beban Penyusutan
Rp
125.000
Akm. Peny.
Peralatan

Credit

Rp
125.000

Job
-

Tax
N-T

N-T

b. Perlengkapan yang terpakai selama bulan Maret 2015 adalah

sebesar Rp 175.000
G. Journal
Date
Memo
Acct #
6-4000
1-0400

G-700002

31-03-2015
Pemakaian Perlengkapan Maret 2015
Name
Debit
Credit
Beban
Rp
Perlengkapan
175.000
Perlengkapan
Rp
175.000

Job
-

Tax
N-T

N-T

c. Beban gaji yang terutang terpakai selama bulan Maret 2015 adalah
sebesar Rp 500.000
G. Journal
Date
Memo
Acct #
6-3000
2-1000

G-700003

31-03-2015
Beban Gaji Terutang Maret 2015
Name
Debit
Credit
Beban Gaji
Rp
500.000
Utang Gaji
Rp
500.000

Job

Tax
N-T

N-T

Laporan (Report)

Buku Besar
Neraca saldo
Laporan Laba Rugi
Nerca
7

 Laporan Arus Kas