KASUS

PERUSAHAAN DAGANG PT PIA ELEKTRONIK

PT PIA ELEKTRONIK adalah distributor barang elektronik, Membeli dan

menjual barang dagangan Elektronik, Pada Awal Januari

2015 mulai

menggunakan MYOB Accounting V.18 untuk mengolah data akuntansi.

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

: PT PIA ELEKTRONIK
: Jln. Pahlawan No 100, Jakarta

Telephone Number

: (021) 234567

Fax Number

: (021) 234567

E-Mail

: ptpiaelektronik@gmail.com

Setup periode perusahaan

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

2015
December
Januari
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

6-5000

Beban Utilitas

Detail

Expense

8-1000

Pendapatan Bunga

Detail

Other Income

Asset

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- BARU ELEKTRO
C- LENGKAP ELEKTRO
D- SUPER ELEKTRONIK
E- EXTRA 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 150.000
Unit

P2
PRODUCT 2
5-1000 Harga Pokok Penjualan
4-1000 Penjualan
1-0300 Persediaan
N-T
1
Rp 300.000
Unit

Setup Saldo Awal (Rp)

3

Kode
Akun
1-0100

Nama Akun

Header/Det
ail
2.500.000

Kas

1-0200

Piutang Dagang

1.100.000

1-0300

Persediaan

2.000.000

1-0400

Perlengkapan

1-2110

Peralatan kantor

1.200.000

1-2111

(100.000)

2-0200

Akm. Peny. Peralatan

kantor
Utang Dagang

2.200.000

3-0100

Modal Saham

4.500.000

3-0800

Laba Ditahan

100.000

100.000

Setup Saldo Awal Piutang Dagang (Rp)

Customer Name

B- BARU ELEKTRO

Term

Net 30

Invoice

S-600001

Date

31-12-2014

Customer PO#

BBE-600001

Memo

Pre-Convertion sale

Total Including Tax

Rp 1.100.000

Tax Code

N-T

Category

Setup Saldo Awal Utang Dagang (Rp)

Customer Name

E- EXTRA ELEKTRONIK

Term

Net 30

PO#

P-600001

Date

31-12-2014

Supplier Inv #

EEE-600001

Memo

Pre-Convertion Purchase

Total Including Tax

Rp 2.200.000

Tax Code

N-T

Category

Setup Saldo Awal Persediaan (Rp)

Inventory

I-700001
4

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

01-01-2015
Inventory Opening Balance
P1
P2
PRODUCT 1
PRODUCT 2
16
12
Rp 50.000
Rp 100.000
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- SUPER ELEKTRONIK
Net 30
P-700001
15-01-2015
DSE-700001
3
3
P1
P2
PRODUCT 1 PRODUCT
2
Rp 50.000
Rp
100.000
N-T
N-T

2. Transaksi Penjualan barang Secara Kredit

Customer Name
Term
Invoice#
Date
Customer PO#
Bill/Receive
Item#
Description

C- LENGKAP ELEKTRO

Unit Price

Rp 150.000

Tax Code

N-T

Net 30
S-700001
19-01-2015
CLE-700001
10
P1
PRODUCT 1

8
P2
PRODUCT
2
Rp
300.000
N-T

3. Transaksi Pelunasan Piutang (Receive Payments)

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

B- BARU ELEKTRO
1-0100 Kas
R -700001
21-01-2015
Rp 1.100.000
S-600001
31-12-2014
Rp 1.100.000

4. Transaksi Pelunasan Utang (Pay Bills)

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

D- SUPER
ELEKTRONIK
1-0100 Kas
D -700001
24-01-2015
Rp 450.000
DSE-700001
15-01-2015
Rp 450.000

5. Transaksi Pengeluaran Kas (Spend Money)

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

1-0100 Kas
D -700002
25-01-2015
Rp 50.000
Pembelian Perlengkapan
Name
Amount
Perlengkapan
Rp 50.000

Job
-

Tax
N-T

6. Transaksi Penerimaan Kas (Receive Money)

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

1-0100 Kas
R -700002
27-01-2015
Rp 100.000
Pendapatan Bunga
Name
Amount
Pendapatan Bunga
Rp
100.000

Job
-

Tax
N-T
6

7. Jurnal Penyesuaian (Record Journal entry)

a. Penyusutan Peralatan kantor Bulan Januari 2015 sebesar Rp 25.000
G. Journal
Date
Memo
Acct #
6-2000
1-2111

G-700001

31-01-2015
Penyusutan Jan 2015
Name
Debit
Beban Penyusutan
Rp
25.000
Akm. Peny.
Peralatan

Credit

Rp 25.000

Job

Tax
N-T

N-T

b. Perlengkapan yang terpakai selama bulan Jan 2015 adalah sebesar

Rp 75.000
G. Journal
Date
Memo
Acct #
6-4000
1-0400

G-700002

31-01-2015
Pemakaian Perlengkapan Jan 2015
Name
Debit
Credit
Beban
Rp
Perlengkapan
75.000
Perlengkapan
Rp 75.000

Job
-

Tax
N-T

N-T

c. Beban gaji yang terutang terpakai selama bulan Jan 2015 adalah
sebesar Rp 200.000
G. Journal
Date
Memo
Acct #
6-3000
2-1000

G-700003

31-01-2015
Beban Gaji Terutang Jan 2015
Name
Debit
Beban Gaji
Rp
200.000
Utang Gaji

Credit

Rp
200.000

Job
-

Tax
N-T

N-T

Laporan (Report)

Buku Besar
Neraca saldo
Laporan Laba Rugi
Nerca
Laporan Arus Kas
7