DOKUMEN NEGARA Paket

3
UJI KOMPETENSI KEAHLIAN
TAHUN PELAJARAN 2020/2021

SOAL UJIAN PRAKTIK KEJURUAN

Satuan Pendidikan : Sekolah Menengah Kejuruan (SMK)

Kompetensi Keahlian : Akuntansi
Kode : 6072
Alokasi Waktu : 90 menit
Bentuk Soal : Penugasan Perorangan
Judul Tugas : Menyelesaikan Siklus Akuntansi Perusahaan
Dagang (Memproses Buku Besar)

I. PETUNJUK

1. Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada lembar jawaban
yang disediakan.
2. Periksa dan bacalah soal praktik sebelum anda menjawabnya.
3. Telitilah perlengkapan lembar soal dan lembar yang telah disediakan.
4. Laporkan kepada pengawas apabila terdapat kekurangan data/lembar soal dan
formulir-formulir jawaban.
5. Kerjakan pada jawaban yang disediakan dengan ballpoint yang berwarna hitam
(jangan menggunakan pulpen).
6. Lembar soal tidak boleh dicoret-coret.
7. Lembar soal harus dikumpulkan kembali beserta lembar jawaban.
8. Periksa kelengkapan lembar soal dan lembar dokumen transaksi.
9. Cermati petunjuk/informasi yang terdapat dalam lembar soal dan dokumen transaksi.
10. Analisa setiap dokumen dan bubuhkan paraf anda di tempat yang telah disediakan
sebagai tanda bahwa dokumen tersebut telah dientri ke dalam komputer !
11. Kerjakan dengan teliti, cepat dan tepat.

II. BAHAN DAN ALAT

Nama
No. Spesifikasi Minimal Jumla Keterangan
Alat/Komponen/Bahan h
1 2 3 4 5
Alat
1. Alat Tulis Kantor 1. Ballpoint Hitam 1
2. Ballpoint Merah 1
3. Pensil 1
4. Penggaris 1
5. Penghapus 1
2. Kalkulator Minimal 12 Digit 1
Bahan
1. Lembar soal. Berisi informasi tentang daftar 1 set
customers dan vendor, daftar item
persediaan, neraca saldo per 1
Desember 2019 dan daftar saldo
akun-akun pembantu (Account
Receivable, Account Payable dan
Inventory) per 30 Nopember 2019
2. Lembar Dokumen Jurnal Berisi data jurnal khusus dan jurnal 1 set
dan Rekapitulasi. umum, beserta rekapitulasinya.

III. TUGAS
6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-1/12
Judul Tugas : Menyelesaikan Siklus Akuntansi Perusahaan Dagang (Memproses Buku
Besar)

Langkah Kerja :

Perhatikan kembali informasi yang tercatat di dalam Buku Kasus.

1. Cermati semua data yang terdapat dalam buku Jurnal Khusus dan Catatan lainnya :
 Neraca Saldo
 Jurnal Penjualan
 Jurnal Penerimaan Kas
 Jurnal Pembelian
 Jurnal Pengeluaran Kas
 Jurnal Umum
2. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas
berikut ini :
 Posting ke dalam Buku Besar Umum
 Menyelesaikan Buku Pembantu Piutang dagang
 Menyelesaikan Buku Pembantu Utang dagang
 Menyusun Neraca Saldo
3. Waktu yang dialokasikan untuk tugas ini adalah 90 menit
4. Kerjakan dengan teliti, cepat dan rapi

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-2/12

IV. SOAL
A. NERACA SALDO PER 1 DESEMBER 2019

UD. BUANA
TRIAL BALANCE, PER 1 DESEMBER 2019
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 42.720.000  
1-1200 Petty Cash Rp 9.800.000  
1-1300 Accounts Receivable Rp 85.800.000  
1-1400 Allowance for Doubtful Debt   Rp 11.800.000
1-1500 Merchandise Inventory Rp 520.000.000  
1-1600 Store Supplies Rp 9.800.000  
1-1700 Prepaid Insurance Rp 15.300.000  
1-1800 Prepaid Rent Rp 21.300.000  
1-1900 Prepaid Tax Rp 15.000.000  
1-2100 Equipment at Cost Rp 63.300.000  
1-2110 Equipment Accum Dep   Rp 16.500.000
2-1100 Accounts Payable   Rp 69.300.000
2-1200 Expense Payable Rp 3.900.000
2-1300 Income Tax Payable
2-1400 VAT Payable   Rp 1.500.000
2-1500 VAT Outcome
2-1600 VAT Income
2-2100 Bank Permata Loan   Rp 301.000.000
3-1100 Raka Capital   Rp 366.450.000
3-1200 Raka, Drawing Rp 25.400.000  
4-1100 Sales   Rp 503.300.000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314.100.000  
5-1200 Freight Paid Rp 8.800.000  
6-1000 Advertising Expenses Rp 4.200.000  
6-1100 Telephone & Electricity expenses Rp 8.700.000  
6-1200 Store Supplies Expenses Rp 4.750.000  
6-1300 Bad Debt Expense Rp 15.100.000  
6-1400 Depreciation Expense Rp 16.500.000  
6-1500 Insurance Expense Rp 14.300.000  
6-1600 Rent Expense Rp 23.300.000  
6-1700 Wages & Salaries Rp 36.300.000  
6-1800 Other Operating Expense Rp 9.300.000  
8-1100 Interest Revenue   Rp 6.100.000
9-1100 Interest Expense Rp 9.480.000  
9-1200 Bank Service Charge Rp 6.600.000  
9-1300 Income Tax Expense
    Rp 1.279.850.000 Rp 1.279.850.000

B. DAFTAR CUSTOMER DAN SUPPLIER

Daftar Customer
No. Nama Alamat Telepon
C001 JB Elex Jl. Menteng No. 2, Jakarta 021 4403423
C002 Digital Elex Jl. Mantang No. 83, Jakarta 021 4408499
C003 Maju Elex Jl. Mawar No. 22, Jakarta 021 34526723
C004 Panen Elex Jl. Boulevard No. 49, Jakarta 021 4567342

Daftar Supplier
6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-3/12
 No. Nama Alamat Telepon
S001 PT. Sahabat Jaya ITC Cemp Mas lt 5 no. 59, Jkarta 021 4290 2234
S002 Fa. Makmur Sunter Jaya No. 222, Jakarta 021 650 2900
S003 PT Margonda Harco Glodok No. 37, Jakarta 21-6250 4

C. DAFTAR SALDO PIUTANG DAGANG

Per 30 Nopember 2019
Nama No. Faktur Tanggal Penjualan PPN Keluaran JUMLAH
JB Elex F-11/12 25/11/2019 31.000.000 3.100.000 34.100.000
Digitak Elex F-11/25 29/11/2019 26.000.000 2.600.000 28.600.000
Maju Elex F-11/10 23/11/2019 18.000.000 1.800.000 19.800.000
Panen Elex F-11/14 24/11/2019 3.000.000 300.000 3.300.000
78.000.000 7.800.000 85.800.000

D. DAFTAR SALDO UTANG DAGANG

Per 30 Nopember 2019
Nama No. Faktur Tanggal Pembelian PPN Masukan JUMLAH
PT. Sahabat Jaya C.15234 23/11/2019 21.000.000 2.100.000 23.100.000
Fa. Makmur F.1289 20/11/2019 16.000.000 1.600.000 17.600.000
PT Margonda Fk.2011 28/11/2019 26.000.000 2.600.000 28.600.000
63.000.000 6.300.000 69.300.000

E. PERSEDIAAN BARANG DAGANGAN

Per 30 Nopember 2019
No. Kode Nama Item Quantity Price/Unit Jumlah
1 HPP-14 HP Pavilion 14 20 Rp. 16.000.000 320.000.000
2 DI-15 DELL Inspiron 15 16 Rp. 12.500.000 200.000.000
36 520.000.000

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-4/12

 UD BUANA
SALES JOURNAL
Month : December 2019
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Accounts Receivable Cost of Good Sold Sales VAT Outcome Freight Out
Inventory
Des 6 F12-1 DIGITAL ELEX 286,000,000 231,500,000 260,000,000 26,000,000 - 231,500,000

2019 18 F12-2 JB ELEX 188,100,000 146,000,000 171,000,000 17,100,000 - 146,000,000

27 F12-3 MAJU ELEX 467,500,000 369,125,000 425,000,000 42,500,000 - 369,125,000

TOTAL 941,600,000 746,625,000 856,000,000 85,600,000 - 746,625,000

1-1300 5-1100 4-1100 2-1500 1-1500

RECAPITULATION

DEBIT CREDIT

Account. No. Amount Account. No. Amount

1-1300 941,600,000 1-1500 746,625,000

5-1100 746,625,000 2-1500 85,600,000

4-1100 856,000,000

TOTAL 1,688,225,000 TOTAL 1,688,225,000

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-5/12

 UD BUANA
CASH RECEIPT JOURNAL
Month : December 2019

(in rupiahs)

DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Cash in Bank Account Receivable
Acc. Name Amount Acc. Name Amount

Des 3 BKM12-1 JB ELEX 34,100,000 34,100,000

2019 12 BKM12-2 DIGITAL ELEX 231,000,000 231,000,000
13 KN01 Penjualan Tunai 226,600,000 Sales 206,000,000
VAT Outcome 20,600,000
Cost of Good Sold 180,000,000 Merchandise Inventory 180,000,000
14 BKM12-3 DIGITAL ELEX 28,600,000 28,600,000
20 BKM12-4 PANEN ELEX 7,200,000 Allowance for Doubtful Deb 7,200,000
25 BKM12-5 MAJU ELEX 19,800,000 19,800,000

TOTAL 547,300,000 180,000,000 313,500,000 413,800,000

1-1100 1-1300

RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1100 547,300,000 1-1300 313,500,000
5-1100 180,000,000 1-1400 7,200,000
1-1500 180,000,000
2-1500 20,600,000
4-1100 206,000,000

Total 727,300,000 Total 727,300,000

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 UD BUANA
PURCHASE JOURNAL
Month : December 2019

(in rupiahs)

DEBIT CREDIT
INVOICE
DATE DESCRIPTION POST REF
NUMBER Freight In VAT Income Merchandise Inventory Account Payable

Des 10 F05 PT MARGONDA Rp 30,100,000 Rp 301,000,000 Rp 331,100,000

2019 22 A17 PT SAHABAT JAYA Rp 38,685,000 Rp 386,850,000 Rp 425,535,000

29 G11 Fa. MAKMUR Rp 33,601,000 Rp 336,010,000 Rp 369,611,000

TOTAL Rp - Rp 102,386,000 Rp 1,023,860,000 Rp 1,126,246,000

5-1200 2-1600 1-1500 2-1100

RECAPITULATION

DEBIT CREDIT

Acc. No. Amount Acc. No. Amount

1-1500 Rp 1,023,860,000 2-1100 Rp 1,126,246,000

2-1600 Rp 102,386,000

5-1200 Rp -

TOTAL Rp 1,126,246,000 TOTAL Rp 1,126,246,000

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-7/12

 UD BUANA
CASH PAYMENT JOURNAL
Month : December 2019
(in rupiahs) Page : 1

DEBIT CREDIT
EVIDENCE CHECK POST
DATE DESCRIPTION Account OTHERS OTHERS
NUMBER NO REF Cash in Bank
Payable Accounts Name Amount Acc. Name Amount
Dec 1 BKK12-1 Karyawan UD BUANA CP12-001 Expense Payable 2,500,000 2,500,000

2019 6 BKK12-2 PT MARGONDA CP12-002 28,600,000 28,600,000

9 BKK12-3 PT SAHABAT JAYA CP12-003 23,100,000 23,100,000

15 BKK12-4 Kas Negara via Kantor Pos CP12-004 VAT Payable 1,500,000 1,500,000

18 BKK12-5 PT MARGONDA CP12-005 286,000,000 286,000,000

23 BKK12-6 Fa MAKMUR CP12-006 17,600,000 17,600,000

30 BKK12-7 Bank Permata CP12-007 Bank Permata Loan 16,000,000 19,000,000

Interest Expense 3,000,000

TOTAL 355,300,000 23,000,000 378,300,000 -

2-1100 1-1100

Page : 2

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
2-1400 1,500,000
2-2100 16,000,000
9-1100 3,000,000

TOTAL 378,300,000 TOTAL 378,300,000

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-8/12
 UD BUANA
GENERAL JOURNAL (MEMORIAL)
Month : December 2019
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec 7 NK12-1 Sales Retur 4-1200 Rp 50,000,000

2019 VAT Outcome 2-1500 Rp 5,000,000

Accounts Receivable 1-1300 Rp 55,000,000

Merchandise Inventory 1-1500 Rp 44,500,000

Cost of goods Sold 5-1100 Rp 44,500,000

(Retur Penjualan DIGITAL ELEX)

11 NB-1 Accounts Payable 2-1100 Rp 45,100,000

Merchandise Inventory 1-1500 Rp 41,000,000

VAT Income 2-1600 Rp 4,100,000

(Retur Pembelian PT MARGONDA)

TOTAL Rp 144,600,000 Rp 144,600,000

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1500 Rp 44,500,000 1-1300 Rp 55,000,000

2-1100 Rp 45,100,000 1-1500 Rp 41,000,000
2-1500 Rp 5,000,000 2-1600 Rp 4,100,000
4-1200 Rp 50,000,000 5-1100 Rp 44,500,000

TOTAL Rp 144,600,000 TOTAL Rp 144,600,000

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-9/12

 UD BUANA
PETTY CASH BOOK
Month : December 2019
(in rupiahs)

DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION
NUMBER ACCOUNT NAME ACC. NO AMOUNT PETTY CASH

Des 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 Rp 750,000 Rp 750,000

2019 4 V12-2 Pembayaran Listrik dan Air Expenses Payable 2-1200 Rp 900,000 Rp 900,000
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600 Rp 900,000 Rp 900,000
26 V12-4 Perbaikan toko Other Operating Expenses 6-1800 Rp 500,000 Rp 500,000

TOTAL Rp 3,050,000.00 Rp 3,050,000.00

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1600 900,000 1-1200 3,050,000
2-1200 900,000
6-1000 750,000
6-1800 500,000

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 EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 20 16,000,000 320,000,000
2019 6 F12-1 DIGITAL ELEX 9 16,000,000 144,000,000 11 16,000,000 176,000,000
7 NK12-1 Retur DIGITAL ELEX (2) 16,000,000 (32,000,000) 13 16,000,000 208,000,000
10 F05 PT MARGONDA 11 16,000,000 176,000,000 24 16,000,000 384,000,000
11 NB-1 Retur PT MARGONDA -1 16,000,000 (16,000,000) 23 16,000,000 368,000,000
13 KN01 Penjualan Tunai 5 16,000,000 80,000,000 18 16,000,000 288,000,000
18 F12-2 JB ELEX 6 16,000,000 96,000,000 12 16,000,000 192,000,000
22 A17 PT SAHABAT JAYA 12 16,350,000 196,200,000 24 16,175,000 388,200,000
27 F12-3 MAJU ELEX 15 16,175,000 242,625,000 9 16,175,000 145,575,000
29 G11 Fa. MAKMUR 12 16,350,000 196,200,000 21 16,275,000 341,775,000

Persediaan Akhir Barang 21 16,275,000.00 341,775,000.00

UD BUANA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : DELL Inspiron 15 METHOD : AVERAGE

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-11/12

 EVIDENCE
DATE DESCRIPTION
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 16 12,500,000 200,000,000
2019 6 F12-1 DIGITAL ELEX 7 12,500,000 87,500,000 9 12,500,000 112,500,000
7 NK12-1 Retur DIGITAL ELEX (1) 12,500,000 (12,500,000) 10 12,500,000 125,000,000
10 F05 PT MARGONDA 10 12,500,000 125,000,000 20 12,500,000 250,000,000
11 NB-1 Retur PT MARGONDA -2 12,500,000 (25,000,000) 18 12,500,000 225,000,000
13 KN01 Penjualan Tunai 8 12,500,000 100,000,000 10 12,500,000 125,000,000
18 F12-2 JB ELEX 4 12,500,000 50,000,000 6 12,500,000 75,000,000
22 A17 PT SAHABAT JAYA 15 12,710,000 190,650,000 21 12,650,000 265,650,000
27 F12-3 MAJU ELEX 10 12,650,000 126,500,000 11 12,650,000 139,150,000
29 G11 Fa. MAKMUR 11 12,710,000 139,810,000 22 12,680,000 278,960,000

Persediaan Akhir Barang Dagang 22 12,680,000 278,960,000

6021-P3-20/21 Hak Cipta pada Kemdikbud SPK-12/12