UJI SERTIFIKASI KOMPETENSI

TAHUN PELAJARAN 2020/2021

SOAL PRAKTIK KEJURUAN

Kompetensi Keahlian : Akuntansi
Bentuk Soal : Penugasan Perorangan
Judul Tugas : Memproses Buku Besar

I. PETUNJUK UMUM
1. Tulislah nomor dan nama peserta pada lembar jawaban yang telah disediakan
2. Periksa kelengkapan soal. Laporkan kepada penguji apabila terdapat kekurangan.
3. Kerjakan pada lembar jawaban yang telah disediakan dengan menggunakan pulpen
hitam.

II. DAFTAR ALAT DAN BAHAN

Nama
No. Alat/Komponen/ Spesifikasi Minimal Jumlah Ket
Bahan
1 2 3 4 5
Alat
1. Alat Tulis Kantor 1. Ballpoint 1
2. Pensil 1
3. Penggaris 1
4. Penghapus 1
2. Kalkulator Minimal 12 Digit 1
Bahan
1. Lembar Soal 1. Identitas perusahaan
2. Kebijakan akuntansi
3. Daftar akun
4. Daftar customers dan vendors
5. Daftar item persediaan,
6. Neraca saldo
7. Daftar saldo akun-akun pembantu
8. Bukti-bukti Transaksi
2. Lembar Kerja 1. Buku Besar
2. Neraca Saldo
 PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE

Des 5 NP2-12 PT NUSA INDAH 15.000.000 1.500.000 16.500.000

TOTAL Pembelian 15.000.000 1.500.000 16.500.000
Account Number 1-1310 1-1330 2-1210

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By :
ACC. NO TOTAL ACC. NO TOTAL

Posted By : 1-1310 15.000.000 2-1210 16.500.000

1-1330 1.500.000
TOTAL 16.500.000 TOTAL 16.500.000

SALES JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT COGS FREIGHT

SALES VAT OUT INVENTORY
RECEIVABLE COLLECTED

DES 9 FPJ12-2 TOKO SERASI 44.920.000 26.300.000 40.700.000 4.070.000 150.000 26.300.000

44.920.000 26.300.000 40.700.000 4.070.000 150.000 26.300.000

ACCOUNT NUMBER……………. 11210 5-1100 4-1100 2-1310 8-3000 1-1310

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By :
Posted By ACC. NO TOTAL ACC. NO TOTAL

11210 44.920.000 4-1100 40.700.000

5-1100 26.300.000 2-1310 4.070.000

8-3000 150.000

1-1310 26.300.000

TOTAL 71.220.000 TOTAL 71.220.000

 GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des 5 BM12-1 Account Payable 2.420.000
Merchandise Inventory 2.200.000
PPN In 220.000

2.420.000 2.420.000

RECAPITULATION
Date Signature
DEBIT KREDIT
Prepare By : Des ACC. NO TOTAL ACC. NO TOTAL
Posted By : Des 2-1210 2.420.000 1-1310 2.200.000
………………. 1-1330 220.000

TOTAL 2.420.000 TOTAL 2.420.000

 CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT ACC NO. TOTAL

Des 9 BKK12-1 PT DIAN PERSADA C12-1 33.000.000 33.000.000

2018 26 BKK12-2 BANK BNI 46 MEDAN C12-2 Bank BNI Loan 2-2100 9.849.682
11.000.000
Interest
9-1000 1.150.318
Expense
31 BKK12-3 PENGISIAN KAS KECIL C12-3 Store Supplies 1-1320 800.000
Accrued 1.250.000
2-1211 450.000
Expense
Wages & Income Tax
31 BKK12-4 GAJI KARYAWAN C12-4 6-3100 23.100.000 22.729.917 2-1214 370.083
Salaries Payable Art 21

33.000.000 35.350.000 67.979.917 370.083

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : .
ACC. NO TOTAL ACC. NO TOTAL
Posted By : 2-1210 33.000.000 1-1110 67.979.917
2-2100 9.849.682 2-1214 370.083
9-1000 1.150.318
1-1320 800.000
2-1211 450.000
6-3100 23.100.000
TOTAL 68.350.000 TOTAL 68.350.000