Post Tes

1. (15%) Pada tanggal 1 Maret 2021 diterima dan dibayar tagihan Premi Asuransi Kesehatan
berlaku dari 1 Maret 2021 s.d. 28 Februari 2022 senilai Rp1.200.000,00.
Identifikasi!
Nilai kas yang dibayarkan atas premi asuransi dalam Daftar Voucher Untuk Dibayar s.d 31
Desember 2021
Nilai beban premi asuransi s.d 31 Desember 2021
Nilai beban premi asuransi dibayar dimuka s.d 31 Desember 2021

2. (25%) Pada tanggal 25 Maret 2021 ditandatangani kontrak pengadaan pipa senilai
Rp100.000.000,00.
Pada tanggal 1 April 2021 diterima dan dibayarkan tagihan pengadaan buku senilai
Rp30.000.000,00 (30% nilai kontrak) melalui Daftar Voucher Untuk Dibayar.
Pada tanggal 1 Juni 2021 diterima dan dibayarkan tagihan sesuai BAST 100% pekerjaan
pengadaan pipa senilai Rp100.000.000,00 melalui Daftar Voucher Untuk Dibayar.
Identifikasi transaksi yang terjadi dan buat jurnal atas transaksi tersebut!

3. (20%) Pada awal tahun 2021 saldo persedian habis pakai sebagai berikut:

Jml unit Harga Per Unit Jumlah

Acc. 20 buah Rp10.000,00 Rp200.000,00
Pipa
10 buah Rp11.000,00 Rp110.000,00
Jumlah 30 buah Rp210.000,00
Penilaian persediaan menggunakan metode FIFO dan metode pencatatan menggunakan metode
perpetual.
Pada tanggal 5 Januari 2021 diterima dan dibayar pengadaan Acc. Pipa dengan jumlah 10 buah
senilai Rp120.000,00
Pada tanggal 18 Januari 2021 diterima pertanggungjawaban penggunaan Acc. Pipa sejumlah 25
buah
Identifikasi transaksi yang terjadi dan buat jurnal atas transaksi tersebut!
Lakukan perhitungan jumlah persediaan dan tentukan saldo akhir persediaan pada tanggal 31
Januari 2021!

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4. (40%) Pada tanggal 1 November 2021 terbit DRD untuk penjualan air curah secara kontraktual
selama 3 bulan terhitung mulai bulan November 2021 sebesar Rp1.070.000.000 yang terutang
dalam jangka waktu 30 hari dan pembayaran dilakukan sekaligus saat jatuh tempo. Pengakuan
pendapatan dilakukan secara bulanan.
Identifikasi transaksi yang terjadi pada bulan November dan Desember 2016 dan buat jurnal atas
transaksi tersebut!
Tentukan saldo pendapatan s.d 31 Desember 2021!
Tentukan pendapatan diterima dimuka s.d 31 Desember 2021!
Identifikasi transaksi yang terjadi pada bulan Januari 2022!

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