KEMENTERIAN KEUANGAN REPUBLIK INDONESIA

BADAN PENDIDIKAN DAN PELATIHAN KEUANGAN

POLITEKNIK KEUANGAN NEGARA STAN

QUIZ PENGANTAR AKUNTANSI I

HARI/TGL : SENIN, 1 NOVEMBER 2021
WAKTU : 120 MENIT

1. Bacalah doa sebelum mengerjakan soal

2. Kerjakan semua soal
3. Kerjakan soal secara individu dan tidak bekerjasama dengan yang lain
4. Tetaplah jujur dan berintegritas

SOAL SIKLUS AKUNTANSI - PERUSAHAAN JASA

PO. Dolphin Travel adalah perusahaan milik Tuan Rambo yang bergerak dalam jasa
penyeberangan dan guide wisata ke Kepulauan Seribu. Perusahaan ini berdiri sejak 1 Juli
2014 yang lalu. Tuan Rambo membuat aplikasi yang memungkinkan pelanggan untuk
memesan paket wisata. Pelanggan diwajibkan membayar dimuka atas paket wisata yang
dipesan. Untuk menarik pelanggan, perusahaan memberikan jangka waktu 1 bulan untuk
melunasi biaya jika mereka menambah paket fasilitas wisata ketika sudah sampai ditujuan.
Neraca saldo per 1 Januari 2015 adalah sebagai berikut:
AKUN SALDO
Cash 15.000.000
Accounts Receivable 7.500.000
Suplies 5.000.000
Prepaid Insurance 18.000.000
Prepaid Rent 9.000.000
Boat 150.000.000
Accumulated Depreciation – Boat 15.000.000
Equipment 75.000.000
Accumulated Depreciation – Equipment 7.500.000
Account Payable 2.500.000
Note Payable (Utang pada bank dengan bunga (Interest Rate) 10%) 25.000.000
220.000.0
Rambo, Capital 00
Rambo, Withdrawal 9.500.000

Transaksi 2015:
Tanggal Uraian
15-Jan Membayar account payable atas pembelian supplies sebesar Rp2.000.000
17-Jan Menerima uang untuk perjalanan tanggal 20 sebesar 10.000.000
Menerima pelunasan piutang atas kelebihan biaya perjalanan pada tahun 2014
18-Jan
dari pelanggan sebesar Rp7.500.000
20-Jan Menyelesaikan perjalanan wisata sesuai pesanan tanggal 17
20-Jan Membayar gaji karyawan sebesar 5.000.000
Menerima pembayaran atas pesanan perjalanan wisata untuk tanggal 14 Februari
21-Jan
sebesar 20.000.000
Menyelesaikan paket perjalanan wisata sesuai pesanan dan mengirimkan tagihan
14-Feb
sebesar 5.000.000 atas tambahan biaya perjalanan kepada pelanggan
20-Feb Membayar beban gaji dan upah sebesar 8.000.000
1-Mar Membeli pulsa listrik sebesar 2.000.000 dan dicatat sebagai beban listrik
14-Mar Menerima pelunasan kelebihan perjalanan tanggal 14 Februari
20-Mar Membayar beban gaji sebesar 2.000.000
 16-Apr Melakukan pembelian supplies 3.000.000
20-Apr Membayar beban gaji sebesar 2.000.000
Membayar iklan kepada radio idola sebesar 2.000.000,- untuk iklan wisata yang
1-Mei akan disiarkan sebanyak 200 kali di radio tersebut. Perusahaan mencatat
langsung pada Prepaid Advertising.
Menerima pembayaran dari PT ABC sebesar Rp16.000.000 untuk 2 kali paket
2-Mei wisata yaitu bulan Juni dan Juli masing-masing sebesar Rp10.000.000 dan
Rp6.000.000
Menerima pesanan wisata gathering dari bank Toyib sebesar 70.000.000 untuk
12-Jun
tanggal 1 juli
30-Jun Membayar sewa kantor untuk 1 tahun kedepan sebesar 18.000.000
Melakukan perjalanan paket wisata untuk PT ABC, perusahaan mengakui
30 Jun
pendapatan sebesar Rp10.000.000

Data Penyesuaian:
 Penyusutan boat dan equipment dari 1 Jan – 30 Juni masing-masing sebesar Rp15.000.000
dan Rp7.500.000.
 Saldo Prepaid Insurance tanggal 1 Januari 2015 di Neraca adalah untuk asuransi selama 9
bulan terhitung mulai dari 1 Januari 2015 – 30 September 2015)
 Saldo Prepaid Rent merupakan sewa dibayar dimuka untuk 6 bulan (Januari – Juni)
 Saldo perlengkapan per 30 Juni sebesar Rp600.000
 Iklan yang tayang sampai dengan 30 juni sebanyak 80x
 Bunga terhutang atas utang bank sebesar Rp1.250.000 (10% x 6/12 x 25.000.000)
 Gaji terutang bulan Juni yang akan dibayarkan pada bulan Juli adalah Rp700.000
Diminta:
1. Hitung saldo modal Rambo pada tanggal 1 Januari 2015.
2. Jurnal Transaksi bulan Januari – Juni 2015
3. Posting jurnal ke buku besar (terlebih dahulu masukkan saldo awal Januari 2015)
4. Buat ayat jurnal penyesuaian dan posting ke buku besar
5. Susun neraca saldo setelah penyesuaian.
6. Buat Laporan Keuangan tanggal 30 Juni 2015 yang terdiri dari:
a. Income Statement
b. Owner’s Equity Statement
c. Balance Sheet (Financial Position Statement)
 LEMBAR JAWABAN

Nama : Sulthan Muhammad Shalahuddin

NPM : 4111210033

JOURNAL Halaman : 1
Post
Date Description Debit Credit
Ref.
15-Jan Supplies 113 2.000.000
Accounts Payable 211 2.000.000
17-Jan Unearned Fees 214 10.000.000
Service Revenue 411 10.000.000
18-Jan Cash 111 7.500.000
Accounts Receivable 112 7.500.000
20-Jan Cash 111 10.000.000
Unearned Fees 214 10.000.000
20-Jan Salary Expense 511 5.000.000
Cash 111 5.000.000
21-Jan Unearned Fees 214 20.000.000
Service Revenue 411 20.000.000
14-Feb Cash 111 20.000.000
Unearned Fees 214 20.000.000
14-Feb Accounts Receivable 112 5.000.000
Service Revenue 411 5.000.000
20-Feb Salary Expense 511 8.000.000
Cash 111 8.000.000
1-Mar Electricity Expense 514 2.000.000
Cash 111 2.000.000
14-Mar Cash 111 5.000.000
Accounts Receivable 112 5.000.000
20-Mar Salary Expense 511 2.000.000
Cash 111 2.000.000
16-Apr Supplies 113 3.000.000
Cash 111 3.000.000
20-Apr Salary Expense 511 2.000.000
Cash 111 2.000.000
1-Mei Prepaid Advertising 115 2.000.000
Cash 111 2.000.000
2-Mei Unearned Fees 214 16.000.000
Service Revenue 411 16.000.000
12-Jun Unearned Fees 214 70.000.000
Service Revenue 411 70.000.000
30-Jun Prepaid Rent 116 18.000.000
Cash 111 18.000.000
30-Jun Cash 111 10.000.000
Unearned Fees 214 10.000.000
 JOURNAL Halaman : 2
Post
Date Description Debit Credit
Ref.
30-Jun Depreciation Expense - Boat 515 15.000.000
Accumulated Depreciation – Boat 122 15.000.000
30-Jun Depreciation Expense - 517 7.500.000
Equipment
Accumulated Depreciation – 12 7.500.000
Equipment
30-Jun Insurance Expense 518 12.000.000
Prepaid Insurance 114 12.000.000
Insurance Expired (6/9 x
18.000.000)
30-Jun Rent Expense 512 9.000.000
Prepaid Rent 116 9.000.000
30-Jun Supplies Expense 513 9.400.000
Supplies 113 9.400.000
Supplies Used
(5.000.000+2.000.000+3.000.000-
600.000)
30-Jun Advertising Expense 519 800.000
Prepaid Advertising 155 800.000
Advertising Expired (80/200 x
2.000.000)
30-Jun Miscellaneous Expense 516 1.250.000
Note Payable 213 1.250.000
30-Jun Salaries Expense 511 700.000
Wages Payable 212 700.000
 LEDGER
Account : Cash Account No : 111
Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 15.000.00
0
18-Jan J-01 7.500.000 22.500.00
0
20-Jan J-01 10.000.00 32.500.00
0 0
20-Jan J-01 5.000.000 27.500.00
0
14-Feb J-01 20.000.00 47.500.00
0 0
20-Feb J-01 8.000.000 39.500.00

1-Mar J-01 2.000.000 37.500.00

0
14-Mar J-01 5.000.000 42.500.00
0
20-Mar J-01 2.000.000 40.500.00
0
16-Mar J-01 3.000.000 37.500.00
0
20-Apr J-01 2.000.000 35.500.00
0
1-Mei J-01 2.000.000 33.500.00
0
30-Jun J-01 18.000.00 15.500.00
0 0
30-Jun J-01 10.000.00 25.500.00
0 0

Account : Accounts Receivable Account No : 112

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 7.500.000
18-Jan J-01 7.500.000
14-Feb 5.000.000 5.000.000
14-Mar 5.000.000

Account : Supplies Account No : 113

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 5.000.000
15-Jan J-01 2.000.000 7.000.000
16-Apr J-01 3.000.000 10.000.00
0
30-Jun Adjusted J-02 9.400.000 600.000
Account : Prepaid Insurance Account No : 114
Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 18.000.00
0
30-Jun Adjusted J-02 12.000.00 6.000.000
0

Account : Prepaid Advertising Account No : 115

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Mei J-01 2.000.000 2.000.000
30-Jun Adjusted J-02 8.000.000 1.200.000

Account : Prepaid Rent Account No : 116

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 9.000.000
30-Jun J-01 18.000.00 27.000.00
0 0
30-Jun Adjusted J-02 9.000.000 18.000.00
0

Account : Boat Account No : 121

Post Balance
Date Item Debit Credit
Ref Debit Credit
1 Balance ✔ 150.000.0
00

Account : Accumulated Depreciation – Boat Account No : 122

Post Balance
Date Item Debit Credit
Ref Debit Credit
1 Balance ✔ 15.000.00
0
30-Jun Adjusted J-02 15.000.00 30.000.00
0 0
Account : Equipment Account No : 123
Post Balance
Date Item Debit Credit
Ref Debit Credit
1 Balance ✔ 75.000.00
0

Account : Accumulated Depreciation - Equipment Account No : 124

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 7.500.000
30-Jun Adjusted J-02 7.500.000 15.000.00
0

Account : Accounts Payable Account No : 211

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 2.500.000
15-Jan J-01 2.000.000 4.500.000

Account : Wages Payable Account No : 212

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 700.000 700.000

Account : Note Payable Account No : 213

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 25.000.00
0
30-Jun Adjusted J-02 1.250.000 26.250.00
0

Account : Unearned Service Revenue Account No : 214

Post Balance
Date Item Debit Credit
Ref Debit Credit
17-Jan J-01 10.000.00 10.000.00
 0 0
20-Jan J-01 10.000.00
0
21-Jan J-01 20.000.00 20.000.00
0 0
14-Feb J-01 20.000.00
0
2-Mei J-01 16.000.00 16.000.00
0 0
12-Jun J-01 70.000.00 86.000.00
0 0
30-Jun J-01 10.000.00 76.000.00
0 0
Account : Rambo, Capital Account No : 311
Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 220.000.0 220.000.0
00 0

Account : Rambo, Drawing Account No : 321

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Jan Balance ✔ 9.500.000

Account : Service Revenue Account No : 411

Post Balance
Date Item Debit Credit
Ref Debit Credit
17-Jan J-01 10.000.00 10.000.00
0 0
21-Jan J-01 20.00.000 30.000.00
0
14-Feb J-01 5.000.000 35.000.00
0
2-Mei J-01 16.000.00 51.000.00
0 0
12-Jun J-01 70.000.00 121.000.0
0 00

Account : Salary Expense Account No : 511

Post Balance
Date Item Debit Credit
Ref Debit Credit
20-Jan J-01 5.000.000 5.000.000
20-Feb J-01 8.000.000 13.000.00
0
 20-Mar J-01 2.000.000 15.000.00
0
20-Apr J-01 2.000.000 17.000.00
0
30-Jun Adjusted J-02 700.000 17.700.00
0

Account : Rent Expense Account No : 512

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 9.000.000 9.000.000

Account : Supplies Expense Account No : 513

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 9.400.000 9.400.000

Account : Electricity Expense Account No : 514

Post Balance
Date Item Debit Credit
Ref Debit Credit
1-Mar J-01 2.000.000 2.000.000

Account : Deprecitation Expense - Boat Account No : 515

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 15.000.00 15.000.00
0 0

Account : Miscellaneous Expense Account No : 516

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 1.250.000 1.250.000

Account : Depreciation Expense - Equipment Account No : 517

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 7.500.000 7.500.000
Account : Insurance Expense Account No : 518
Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 12.000.00 12.000.00
0 0

Account : Advertising Expense Account No : 519

Post Balance
Date Item Debit Credit
Ref Debit Credit
30-Jun Adjusted J-02 800.000 800.000

A – L = OE
279.500.000 – 50.000.000 = OE
OE = 229.500.000
Capital = OE – Drawing
Capital = 229.500.000 – 9.500.000 = 220.000.000

PO. Dolphin Travel

Adjustes Trial Balance
 June 30, 2010
Debit Balances Credit Balances
 
Cash 25,500,000  
Accounts Receivable    
Supplies 600,000  
Prepaid Insurance 6,000,000  
Prepaid Advertising 1,200,000  
Prepaid Rent 18,000,000  
Boat 150,000,000  
Accumulated Depreciation -Boat   30,000,000
Equipment 75,000,000  
Accumulated Depreciation -Equipment   15,000,000
Accounts Payable   4,500,000
Wages Payable   700,000
Note Payable   26,250,000
Unearned Service Revenue 10,000,000  
Rambo, Capital   220,000,000
Rambo, Drawing 9,500,000  
Service Revenue   121,000,000
Salary Expense 17,700,000  
Rent Expense 9,000,000  
Supplies Expense 9,400,000  
Electricity Expense 2,000,000  
Depreciation Expense - Boat 15,000,000  
Miscellaneous Expense 1,250,000  
Depreciation Expense - Equipment 7,500,000  
Insurance Expense 12,000,000  
Advertising Expense 800,000  

PO. Dolphin Travel

Income Statement
For the month June 30
121,000,00
Revenue   0
Expense:    
17,700,00
Salary Expense 0  
Rent Expense 9,000,000  
Supplies Expense 9,400,000  
Electricity Expense 2,000,000  
15,000,00
Depreciation Expense - Boat 0  
Miscellaneous Expense 1,250,000  
Depreciation Expense - Equipment 7,500,000  
12,000,00
Insurance Expense 0  
Advertising Expense 800,000  
Total Expense 74,650,00  
 0
Net Income   46,350,000

PO. Dolphin Travel

Statement Of Owner Equity
For the month June 30
220,000,00
Rambo, Capital, January 1   0
Addition investment 0  
46,350,00
Net income 0  
Less withdraws 0  
Increase in owner's equity   46,350,000
266,350,00
Rambo, Capital, June 30   0

PO. Dolphin Travel

Statement Of Owner Equity
For the month June 30
Cash 25,500,000
Accounts Receivable 0
Supplies 600,000
Prepaid Insurance 6,000,000
Prepaid Advertising 1,200,000
Prepaid Rent 18,000,000
Boat 150,000,000
Equipment 75,000,000
   
Liabilities  
Accumulated Depreciation -Boat 30,000,000
Accumulated Depreciation -Equipment 15,000,000
Accounts Payable 4,500,000
Wages Payable 700,000
Note Payable 26,250,000
   
Owner's Equity 26,350,000