ASESMEN AKHIR SEMESTER ( AAS )

SEMESTER GANJIL
SMK CAHAYA SAKTI
TAHUN PELAJARAN 2023/2024

Mata Pelajaran : AKUNTANSI PEMERINTAH (Wajib)

Hari / Tanggal : Rabu, 29 November 2023
Kelas / Jurusan : XII AKL, XII OTKP, XII DKV
Nama Siswa : ...............................................................
No. Peserta ATS : ...............................................................

URAIAN SOAL :
No. Soal Skor
Aset tetap adalah aset berwujud yang mempunyai masa manfaat lebih dari 12 bulan untuk
digunakan dalam kegiatan pemerintah atau dimanfaatkan oleh masyarakat umum. Jelaskan
1. klasifikasi aset tetap berdasarkan kesamaan dalam sifat atau fungsinya dalam aktivitas operasi 2
entitas.

Hasil investasi yang diperoleh dari investasi jangka pendek antara lain berupa bunga deposito,
2. bunga obligasi dan dividen tunai. Bagaimanakah kriteria pengukuran investasi? 2

Dana cadangan adalah dana yang disisihkan untuk menampung kebutuhan yang memerlukan
3. dana relative besar yang tidak dapat dipenuhi dalam satu tahun anggaran. Jelaskan yang terkait 2
pada prosedur dana cadangan!

Pada 16 juli 2018, karyawan satuan kerja kabupaten Merak pada kementerian perhubungan
menghilangkan kendaraan dinas dengan nilai buku Rp. 86.000.000. pada tanggal 16 april 2018,
karyawan yang menghilangkan kendaraan dinas tersebut bersedia menandatangani surat keterangan
4. tanggung jawab mutlak (SKTJM), dan bersedia mengangsur kerugian negara karyawan megangsur 5
mengganti kerugian negara, sebesar Rp. 4.000.000 per bulan selama 2 tahun. Pada tanggal 6
september 2018, karyawan tersebut membayar angsuran pertama. Berdasarkan data tersebut, anda
diminta membuat jurnal
Aset bersejarah biasanya dihrapkan untuk dipertahankan dalam waktu yang tidak terbatas.
5. Jelaskan yang dimaksud dengan aset bersejarah! 2

TEMPAT JAWABAN :

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