LATIHAN 1

KOMPUTER AKUNTANSI

Identitas Perusahaan Dan Usaha Pokok

Nama Perusahaan : PD SUBUR
Alamat : Jl. Mendut Barat No 47 Bandung
No. Telepon : (022) 420 0117
No. Faksimili : (022) 420 0117
E-mail address : subur@centrin.net

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI

NILAI:
Current Assets :
1-1100 Cash in Bank kas di bank
1-1200 Petty Cash kas kecil
1-1300 Accounts Receivable piutang dagang
1-1400 Allowance for Doubtful Debt penyisihan atau cadangan kerugian
piutang
1-1500 Merchandise Inventory Persediaan barang dagangan
1-1600 Store Supplies perlengkapan toko
1-1700 Prepaid Insurance Asuransi dibayar dimuka
1-1800 Prepaid Rent Sewa dibayar dimuka
1-1900 Prepaid Tax uang muka PPh Ps 25

Fixed Assets :
1-2100 Equipment at Cost peralatan
1-2110 Equipment Accum Dep akumulasi penyusutan peralatan

Current Liabilities :
2-1100 Accounts Payable hutang dagang
2-1200 Expense Payable hutang biaya
2-1300 Income Tax Payable hutang pajak penghasilan (PPh)
2-1400 PPN Payable hutang PPN
2-1500 PPN Outcome PPN Keluaran
2-1600 PPN Income PPN Masukan

Long Term Liabilities :

2-2100 Bank Permata Loan hutang jangka panjang

Equity :
3-1100 Hendrawan Capital modal pemilik
3-1200 Hendrawan Drawing pengambilan pribadi pemilik
3-1300 Income Summary Ikhtisar laba-rugi

Revenues :
4-1100 Sales penjualan barang dagangan
4-1200 Sales Retur retur penjualan

Cost of Goods Sold

5-1100 Purchasis Pembelian
5-1200 Purchasis Retur Retur Pembelian
5-1300 Freight Paid beban transportasi pembelian

Operating Expenses :
6-1000 Advertising Expenses beban iklan
6-1100 Telephone & Electricity Expenses beban telepon dan listrik
6-1200 Store Supplies Expenses beban perlengkapan toko
 6-1300 Bad Debts Expenses beban kerugian penghapusan piutang
6-1400 Depreciation expenses beban depresiasi aktiva tetap (peralatan)
6-1500 Insurance expense beban asuransi
6-1600 Rent Expense beban sewa toko
6-1700 Wages & Salaries beban upah dan gaji
6-1800 Other Operating Expenses beban-beban operasi lainnya

Other Revenues and Gains :

8-1100 Interest Revenue pendapatan bunga

Other Expenses and Losses :

9-1100 Interest Expense beban bungan
9-1200 Bank Service Charge beban administrasi bank
9-1300 Income Tax Expense beban pajak penghasilan (PPh)

Neraca Saldo per 30 Nopember 2009

PD SUBUR
TRIAL BALANCE, PER 30 NOVEMBER 2009
(Dalam ribuan rupiah)

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 39.480
1-1200 Petty Cash Rp 9.300
1-1300 Accounts Receivable Rp 85.800
1-1400 Allowance for Doubtful Debt Rp 11.800
1-1500 Merchandise Inventory Rp 520.000
1-1600 Store Supplies Rp 9.800
1-1700 Prepaid Insurance Rp 15.300
1-1800 Prepaid Rent Rp 21.300
1-1900 Prepaid Tax Rp 15.000
1-2100 Equipment at Cost Rp 63.300
1-2110 Equipment Accum Dep Rp 16.500
2-1100 Accounts Payable Rp 69.300
2-1200 Expense Payable Rp 3.900
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1.500
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 300.000
3-1100 Hendrawan Capital Rp 364.130
3-1200 Hendrawan, Drawing Rp 25.400
4-1100 Sales Rp 503.300
4-1300 Sales Return
5-1100 Purchases Rp 314.100
5-1200 Purchases Return
5-1300 Freight Paid Rp 8.800
6-1000 Advertising Expenses Rp 4.400
6-1100 Telephone & Electricity expenses Rp 8.900
6-1200 Store Supplies Expenses Rp 4.950
6-1300 Bad Debt Expense Rp 15.300
6-1400 Depreciation Expense Rp 16.500
6-1500 Insurance Expense Rp 14.300
 6-1600 Rent Expense Rp 23.300
6-1700 Wages & Salaries Rp 36.300
6-1800 Other Operating Expense Rp 9.300
8-1100 Interest Revenue Rp 5.800
9-1100 Interest Expense Rp 8.800
9-1200 Bank Service Charge Rp 6.600
Rp 1.276.230 Rp 1.276.230

LANGKAH PENGERJAAN

1. Lengkapi identitas perusahaan terlebih dahulu

2. Tell us about your accounting year
a. Current financial year : 2009
b. Last month financial years : December
c. Conversion month : December
d. Number of accounting period : Twelve
3. Build your account list  pilih yang no 3
4. Command Centre
5. Edit Pajak  List  Tax Codes (hapus semua kecuali GST dan N-T). Kemuadian edit GST menjadi PPN (Pajak
Pertambahan Nilai)
6. Membuat daftar akun  Accounts  Account List
a. Assets
- Hapus semua akun yang tidak ada centangnya
- Edit no akun Undeposited Fund (1-1180  1-9999)
- Edit no akun Electronic Clearing Account (1-1190  1-9998)
- Edit no akun Payroll Cheque Account (1-1200  1-9997)
- Edit General Cheque Account  Cash in Bank (no akun sesuaikan dengan soal)
- Edit Trade Debtors  Account Receivable (no akun sesuaikan dengan soal)
- Buat semua akun Assets yang belum diinput
b. Liability
- Hapus semua akun yang tidak ada centangnya, kecuali GST Collected dan GST Paid
- Edit GST Collected  PPN Out Come (No Akun sesuaikan dengan soal)
- Edit GST Paid  PPN Income
- Edit no akun A/P Accrual – Inventory (2-2100  2-9999)
- Edit Trade Creditor  Accounts Payable (No Akun sesuaikan dengan soal)
- Buat semua akun Liability yang belum diinput
c. Equity
- Edit Retained Earning  Hendrawan Capital (No Akun sesuaikan dengan soal)
- Lanjutkan membuat akun Equity yang belum diinput
7. Membuat Link Akun
a. Akun tipe bank (Setup  Linked Account  Accounts and Banking Accounts (ubah yang paling bawah
menjadi Cash in Bank))
b. Akun Penjualan (Setup  Linked Account  Sales Accounts)
- Asset Account for Tracking Receivable : Account Receivable
- Bank Account for customer receipt : Cash in Bank
c. Akun Pembelian (Setup  Linked Account  Purchases Accounts)
- Liability Account for Tracking Payable : Account Payable
- Bank Account for Paying Bill : Cash in Bank
- I pay freight on purchases : Freight paid
8. Membuat Beraca Saldo (Setup  Balance  Account Opening Balance)