KOMPUTER APLIKASI AKUNTANSI

SOAL PRAKTIKUM BAB II

MEMBUAT DATA & CHART OF ACCOUNTS PADA PERUSAHAAN JASA
A. Kasus Perusahaan Jasa LARIS MANIS SERVICE
Pak Kemis mendirikan praktik service elektronik. Perusahaan ini diberi nama LARIS MANIS
SERVICE yang didirikan pada bulan Januari 2008 tepatnya pada tanggal 1 Januari 2008. Alamat
perusahaan terletak di Jl. Siliwangi No. 103 Kota Bogor 16101 Jawa Barat Telp. 0251-8329101. Anda
diminta untuk membantu menyelesaikan data keuangan Pak Kemis tersebut ke dalam Program MYOB
Accounting. Adapun Daftar Rekening yang dipakai dalam pencatatan akuntansi sebagai berikut:
DAFTAR REKENING (Chart of Accounts)
Acc.Code  Account Name Type Header/Detail
1-0000 Assets Asset Header
1-1000 Current Assets Asset Header
1-1100 KAS DAN BANK Asset Header
1-1101 Kas Tunai Other Current Assets Detail
1-1102 Bank Bogor Other Current Assets Detail
1-1199 General Cheque Account Bank Detail
1-1200 PIUTANG USAHA Asset Header
1-1201 Piutang Sugiwan Other Current Assets Detail
1-1202 Piutang Simelekete Other Current Assets Detail
1-1203 Piutang Makmur Other Current Assets Detail
1-1299 Undeposited Funds Bank Detail
1-1301 Perlengkapan Reparasi Other Current Assets Detail
1-1401 Asuransi Dibayar Dimuka Other Current Assets Detail
1-2000 Fixed Assets Asset Header
1-2100 Nilai Buku Peralatan Service Asset Header
1-2101 Peralatan Service Fixed Assets Detail
1-2102 Akum Penyusutan Peralatan Serv Fixed Assets Detail
1-2111 Trade Debtors Account Receivable Detail
2-0000 Liabilities Liability Header
2-1000 Current Liability Liability Header
2-1100 Hutang Usaha Liability Header
2-1101 Hutang PT Robek Other Current Liability Detail
2-1102 Hutang PT Mitro Other Current Liability Detail
2-1199 Trade Creditors Account Payable Detail
2-2000 Long Term Liability Liability Header
2-2101 Hutang PT Marwan Long Term Liability Detail
2-3000 VAT Liabilities Liability Header
2-3100 VAT Collected Other Liability Detail
2-3200 VAT Paid Other Liability Detail
2-3300 Sales Tax Payable Other Liability Detail
3-0000 Equity Equity Header
3-1000 Modal Pak Kemis Equity Detail
3-2000 Prive Pak Kemis Equity Detail
3-8000 Laba Ditahan Equity Detail
3-9000 Laba Periode Berjalan Equity Detail
3-9999 Historical Balancing Account Equity Detail

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MEMBUAT DATA PERUSAHAAN

Acc.Code  Account Name Type Header/Detail

4-0000 Income Income Header
4-1000 Pendapatan Service Income Header
4-1100 Pendapatan Service Tape Income Detail
4-1200 Pendapatan Service TV Income Detail
5-0000 Cost Of Sales Cost of Sales Header
6-0000 Expenses Expenses Header
6-1000 Biaya Usaha Expenses Header
6-1001 Beban Iklan Expenses Detail
6-1002 Beban Sewa Toko Expenses Detail
6-1003 Beban Asuransi Expenses Detail
6-1004 Beban Perlengkapan Reparasi Expenses Detail
6-1005 Beban Penyusutan Peralatan Service Expenses Detail
6-1006 Beban Gaji Expenses Detail
6-1099 Beban Usaha Lainnya Expenses Detail
8-0000 Other Income Other Income Header
8-1000 Pendapatan Bunga Other Income Detail
9-0000 Other Expenses Other Expenses Header
9-1000 Beban Bunga Other Expenses Detail
9-2000 Pajak Bunga Bank Other Expenses Detail
9-3000 Biaya Administrasi Bank Other Expenses Detail

B. Kasus Perusahaan Dagang PD ANDALAN yang memiliki saldo Awal (Tanpa menggunakan
Linked Accounts)
PD ANDALAN merupakan perusahaan bergerak di bidang perdagangan, berlokasi di Jl. Raya Otista
No. 12 Kota Bogor Telp. (0251) 8324456. Berikut laporan keuangan disajikan pada tabel berikut.
PD ANDALAN
BALANCE SHEET
Per 01 Januari 2007
CURRENT ASSET CURRENT LIABILITY
Kas 5.000.000,- Hutang Dagang 8.250.000,-
Bank 42.500.000,- Hutang Pph 21 1.875.000,-
Piutang Dagang 10.250.000,- Hutang Wesel 2.500.000,-
Penyisih Piutang T.Tertagih (5.000.000,-) Jmh Current Liability 12.625.000,-
Persediaan Barang Dagang 100.500.000,-
LONG TERM LIABILITY
Hutang Bank 15.000.000,-

Jmh Aktiva Lancar 153.250.000,- Total Liability 27.625.000,-

FIXED ASSETS CAPITAL

Tanah 102.500.000,- Modal Saham Biasa 300.000.000,-
Gedung 125.000.000,- Modal Saham Preferent 100.000.000,-
Akum Penyusutan Gedung (6.250.000,-) Agio (Disagio) Saham 25.000.000,-
Peralatan 75.000.000,- Laba Ditahan 75.000.000,-
Akum Penyusutan Peralatan (9.375.000,-) Jmh Capital 500.000.000,-
Kendaraan 100.000.000,-
Akum Penyusutan Kendaraan (12.500.000,-)
Jmh Aktiva Tetap 374.375.000,-

TOTAL ASSETS 527.625.000,- TOTAL LIABILITY & CAPITAL 527.625.000,-

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C. Kasus Perusahaan Dagang

Berikut data untuk menyusun data perusahaan sampai bagan akun dan nilai saldo awal dari perusahaan
yang bergerak di bidang perdagangan.

NERACA SALDO PT KARYA MANDIRI SEJAHTERA

Per 1 Desember 2008
No. akun Nama Akun Debet (Rp) Kredit (Rp)
1.1101 Cash on Hand 252.000.000 --
1.1102 Cash in Bank 769.000.000 --
1.1201 Account Receivable 1.319.452.585 --
1.1202 Allowance of Doubtful Debt -- 26.389.052
1.1300 Inventory 2.636.960.000 --
1.1400 Office Supplies    
1.1501 Prepaid Insurance    
1.1502 Prepaid Rent    
1.1601 VAT In    
1.1602 Prepaid Tax Article 22    
1.2100 Land 1.050.000.000 --
1.2210 Building 875.000.000 --
1.2220 Building Accumulated Depreciation -- 43.750.000
1.2310 Car 900.000.000 --
1.2320 Car Accumulated Depreciation -- 243.000.000
1.2410 Equipment 300.000.000 --
1.2420 Equipment Accumulated Depreciation -- 48.000.000
2.1100 Account Payable -- 869.539.000
2.1301 VAT Out    
2.1302 Tax Article 21 Payable -- 9.901.768
2.1400 Pension Payable    
2.2100 Stockholder Borrowing   500.000.000
3.1000 Capital Stock -- 4.556.000.000
3.2000 Retained Earning   1.339.856.765
3.3000 Current Year Earning    
3.4000 Dividen 351.000.000  
3.9999 Historical Balancing    
4.1000 Sales   3.372.860.000
4.2000 Sales Retur 34.000.000  
4.3000 Sales Discount 27.066.000  

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MEMBUAT DATA PERUSAHAAN

No. akun Nama Akun Debet (Rp) Kredit (Rp)

5.1000 Cost of Goods Sold 2.042.335.000  
5.2000 Purchase Retur    
5.3000 Purchase Discount   12.700.000
6.2100 Wages and Salaries 321.000.000  
6.2201 Telephone Expense 35.000.000  
6.2202 Electricity Expense 65.400.000  
6.2203 PAM Expense 15.000.000  
6.2301 Building Depreciation Expense 12.789.000  
6.2302 Car Depreciation Expense 23.000.000  
6.2303 Equipment Depreciation Expense 17.490.000  
6.2400 Insurance Expense    
6.2500 Rent Expense    
8.1000 Interest Income   36.870.000
9.1000 Bank Service Charge 5.000.000  
9.2000 Tax Article 4(2) Deductible 7.374.000  
JUMLAH 11.058.866.585 11.058.866.585

TUGAS INDIVIDU
Melanjutkan tugas minggu sebelumnya, lengkapi daftar akun yang diperlukan perusahaan CV ZUMA
DIGITAL seperti pada tabel berikut:
CV ZUMA DIGITAL
NERACA SALDO
Per 31 Januari 2018 (Accounts List-Detail)
No Acc  Account Name Type Header/ Detail Balance
1-0000 Assets Asset Header 2.286.325.000
1-1000 Current Assets Asset Header 1.163.400.000
1-1100 Total Cash Asset Header 215.900.000
1-1110 Cash In Bank Bank Detail 210.900.000
1-1120 Petty Cash Other Current Assets Detail 5.000.000
1-1130 Undeposited Funds Bank Detail 0
1-1200 Account Receivable (Net) Asset Header 339.750.000
1-1210 Account Receivable (Gross) Account Receivable Detail 377.500.000
1-1220 Allowance for doubtful Debst Other Current Assets Detail (37.750.000)
1-1300 Merchandise Inventory Other Current Assets Detail 565.250.000
1-1401 Prepaid Insurance Other Current Assets Detail 31.500.000
1-1500 Deposits Paid Other Current Assets Detail 11.000.000
1-2000 Fixed Assets Asset Header 1.122.925.000
1-2100 Land Fixed Assets Detail 797.000.000
1-2200 Buildings Asset Header 308.500.000
1-2210 Buildings at cost Fixed Assets Detail 330.000.000
1-2220 Buildings Accum Dep Fixed Assets Detail (21.500.000)
1-2300 Office & Store Equipment Asset Header 17.425.000
1-2310 Office & Store Equp at cost Fixed Assets Detail 25.000.000
1-2320 Office & Store Equip Accum Dep Fixed Assets Detail (7.575.000)

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 KOMPUTER APLIKASI AKUNTANSI

No Acc  Account Name Type Header/ Detail Balance

2-0000 Liabilities Liability Header 712.825.000
2-1100 Accounts Payable Account Payable Detail 419.500.000
2-1200 Note Payable Other Current Liability Detail 23.800.000
2-1300 VAT Liability Header 0
2-1310 VAT out Other Liability Detail 0
2-1330 VAT in Other Liability Detail 0
2-1400 Customer Deposits Other Liability Detail 0
2-1900 Other Curret Liabilities Other Liability Detail 4.525.000
2-2000 Long Term Liabilities Liability Header 265.000.000
2-2100 Bank Loans Other Liability Detail 265.000.000
3-0000 Equity Equity Header 1.573.500.000
3-1000 Owner’s Equity Equity Header 1.075.000.000
3-1100 Owner’s Capital Equity Detail 1.100.000.000
3-1200 Owner’s Drawings Equity Detail (25.000.000)
3-8000 Retained Earnings Equity Detail 239.500.000
3-9000 Current Year Earnings Equity Detail 259.000.000
3-9999 Historical Balancing Acc Equity Detail 0
4-0000 Income Income Header 2.103.002.500
4-1000 Sales Income Header 2.121.000.000
4-1100 Prosessor Sales Income Detail 915.750.000
4-1200 HD Sales Income Detail 735.350.000
4-1300 CD ROM Sales Income Detail 469.900.000
4-3000 Sales Discount Income Detail (31.500.250)
4-4000 Freight Collected Income Detail 11.752.500
4-5000 Late Fees Collected Income Detail 1.750.250
5-0000 Cost of Sales Cost of Sales Header 1.725.141.175
5-1000 Purchases Cost of Sales Header 1.767.495.000
5-1100 Processor Purchases Cost of Sales Detail 763.125.000
5-1200 HD Purchases Cost of Sales Detail 612.790.000
5-1300 CD ROM Purchases Cost of Sales Detail 391.580.000
5-2000 Freight Paid Cost of Sales Detail 9.596.500
5-3000 Purchases Discounts Cost of Sales Detail (51.950.325)
6-0000 Expenses Expenses Header 119.861.325
6-1000 General & Adm Exp Expenses Header 15.000.000
6-1100 Office Supplies Expenses Detail 11.500.000
6-1200 Bank Charges Expenses Detail 3.500.000
6-2000 Advertising & Prom Exp Expenses Header 23.325.125
6-2100 Advertising Expenses Detail 17.950.000
6-2200 In Store Promotions Expenses Detail 5.375.125
6-3000 Operating Expenses Expenses Header 53.061.950
6-3100 Depreciation Expenses Detail 15.695.200
6-3200 Postage Expenses Detail 2.121.000
6-3300 Late Fees Paid Expenses Detail 795.000
6-3400 Rent Expenses Detail 25.925.000
6-3500 Store Supplies Expenses Detail 5.137.000
6-3600 Telephone Expenses Detail 1.863.000
6-3700 Utilities Expenses Detail 1.525.750
6-4000 Employment Exp Expenses Header 28.474.250

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