PENILAIAN AKHIR SEMESTER

TAHUN PELAJARAN 2019/2020

Mata Pelajaran : Pratikum Akuntansi

Kelas / Program Studi : XI / Akuntansi
Hari, Tanggal : ....................................................
Alokasi Waktu : 120 menit
Guru Mapel : Wayan Parte, S.E

MATERI SOAL URAIAN

1. Sebutkan pengertian dari jurnal ....................... ( Bobot 5 )

2. Sebutkan pengertian jurnal khusus ................... ( Bobot 5 )
3. Apa fungsi kolom serba/serbi dalam jurnal penerimaan kas .................... ( Bobot 5 )
4. Sebutkan jenis-jenis jurnal khusus .................. ( Bobot 15 )
5. Retur pembelian akan mengurangi .................... ( Bobot 5 )
6. Retur penjualan akan mengurangi ....................( Bobot 5 )
7. Saldo perlengkapan Rp. 1.500.000,- pada neraca saldo 31 Desember 2019 sedangkan data pada untuk
penyesuaian perlengkapan tersisa Rp. 300.000,- buat jurnal umum penyesuaiannya ( Bobot 30 )
8. Bila perusahaan laba dicatat pada neraca lajur pada kolom iktisar laba/rugi disebelah ..... ( Bobot 10 )
9. Prive pada laporan perubahan modal sipatnya ................... ( Bobot 10 )
10. Sebutkan pengertian jurnal umum penyesuaian ................ ( Bobot 10 )

Jawab.

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 PENILAIAN AKHIR SEMESTER
TAHUN PELAJARAN 2019/2020

Mata Pelajaran : Pratikum Akuntansi

Kelas / Program Studi : XII / Akuntansi
Hari, Tanggal : ....................................................
Alokasi Waktu : 120 menit
Guru Mapel : Wayan Parte, S.E

MATERI SOAL URAIAN

1. Orang yang ahli dalam akuntansi disebut ....................... ( Bobot 5 )

2. Transaksi dinyatakan saah apabila ada ................... ( Bobot 5 )
3. Akun piutang pada jurnal penerimaan kas ada disebelah .................... ( Bobot 5 )
4. Akun hutang pada jurnal pengeluaran kas ada disebelah .................. ( Bobot 5 )
5. Sebutkan bukti transaksi retur pembelian dan retur penjualan.................... ( Bobot 10 )
6. Saldo beban asuransi pada neraca saldo Desember 2019 menunjukan Rp. 1.200.000,- sedangkan asuransi
dibayar 1 oktober 2019 dari transaksi tersebut buatlah jurnal umum penyesuaiannya ................ ( Bobot 30 )
7. Akun potongan penjualan terdapat pada junrnal ......... dan di sebelah ............. ( Bobot 10 )
8. Bila perusahaan laba dicatat pada neraca lajur pada kolom iktisar laba/rugi disebelah ..... dan jika rugi
dicatat ..............( Bobot 10 )
9. Jika PPN Masukan menunjukan saldo Rp. 1.000.000,- sedangkan PPN Keluaran menunjukan saldo Rp.
1.200.000,- pada neraca saldo buatlah jurnal umum penyesuaiannya................ ( Bobot 10 )
10. Apa fungsi Jurnal umum penutup ................ ( Bobot 10 )

Jawab.

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