Narwan
UJIAN PRAKTIK MYOB
I.
TUGAS ANDA.
A. Periksa kelengkapan lembar soal.
B. Bacalah informasi yang terdapat dalam lembar soal dan
lembar dokumen transaksi.
C. Waktu yang dialokasikan untuk tugas ini adalah 120
menit (2 jam).
D. Nama File : PT MURNI RASELIA – NAMA PESERTA
E. Aspek yang akan dinilai:
|
NO.
|
ASPEK YANG
DINILAI
|
SKOR
|
|
|
PENGETAHUAN DAN KETERAMPILAN :
|
|
|
1
|
Account List Detail + Opening
Balance
|
30
|
|
2
|
Link Account
|
10
|
|
3
|
Customer list
|
10
|
|
4
|
Supplier List
|
10
|
|
5
|
Tax Code
|
5
|
|
6
|
Inventory Card
|
10
|
|
|
SIKAP KERJA
|
|
|
1
|
Kecepatan dan ketepatan
|
5
|
|
2
|
kerapian dan kebersihan
|
5
|
|
|
Total skor
|
100
|
IDENTITAS PERUSAHAAN
Nama Perusahaan : PT MURNI RASELIA
Usaha pokok : Grosir Minyak Wangi Import.
Nama Pemilik : Renata.
Alamat : Jl Soekarno Hatta No. 14 Jakarta.
No. Telpon : (024) 6230 2410
No. Faksimili : (024) 6230 2412
E-mail address : ptmr@yahoo.com
KEBIJAKAN
AKUNTANSI
PT Murni Raselia mengambil kebijakan akuntansinya sebagai
berikut:
a. Menggunakan Sistem berpasangan, dengan
dasar akrual basis,
b. Periode akuntansi 1 Januari s.d 31 Desember
dibagi dalam 12 periode bulanan,
c. Setiap pembelian barang dagangan
diperhitungkan VAT In 10%,
d. Setiap penjualan barang dagangan akan
diperhitungkan VAT Out 10%,
DATA AKUNTANSI
Tahun
berjalan : 2011
Bulan
konversi (Conversion Month) : Nopember
Bulan
akhir Periode : Desember 2011
PERSEDIAAN BARANG DAGANGAN
Per 30
Nopember 2011
|
No Kode
|
Nama
|
Unit
|
Harga/Unit
|
Jumlah
|
|
GT01
|
Gaultier
|
256
|
Rp 500.000,-
|
Rp
128.000.000
|
|
MG02
|
Monggolia
|
200
|
Rp 400.000,-
|
Rp
80.000.000
|
|
|
|
|
Jumlah
|
Rp
208.000.000
|
DAFTAR SALDO PIUTANG DAGANG
Per
30 Nopember 2011
|
No.
|
Keterangan
|
Jumlah
|
|
CUS1
|
Body
Shop Sherly, Jl. Siliwangi 3 No.176, Jakarta, 022 1458976
|
Rp 13.200.000,-
|
|
|
Faktur (copy) No.CF-1121 Tgl 25 Nop 2011 Termin
3/10, N/30
|
|
|
|
Penjualan Rp. 12.000.000,- +
PPN Rp. 1.200.000,-
|
|
|
|
|
|
|
CUS2
|
Body
Shop Lotus, Jl. Pasteur II No. 5, Jakarta, 022 4697952
|
Rp 11.000.000,-
|
|
|
Faktur (copy) No.CF-1122 Tgl 29 Nop 2011 Termin 3/10, N/30
|
|
|
|
Penjualan
Rp. 10.000.000,- + PPN Rp. 1.000.000,-
|
|
|
|
|
|
|
CUS3
|
Body
Shop Melati, Jl Dago No 23, Jakarta, 022 5698753
|
Rp. 8.800.000,-
|
|
|
Faktur (copy) No.CF-1120 Tgl 23 Nop 2011 Termin 3/10, N/30
|
|
|
|
Penjualan Rp. 8.000.000,- + PPN Rp. 800.000,-
|
|
|
|
|
|
|
CUS4
|
Body
Shop Rose, Jl Cibabat No 2, Jakarta, 022 4685998
|
--
|
|
|
Termin yang diberlakukan adalah 3/10, N/30
|
|
|
|
Jumlah
|
Rp 33.000.000,-
|
DAFTAR SALDO UTANG DAGANG
Per
30 Nopember 2011
|
No.
|
Keterangan
|
Jumlah
|
|
SUP1
|
PT
MUSTIKARAJA, Jl. Cililin IV N0. 9,
Jakarta, 022 5789623
|
Rp 8.800.000,-
|
|
|
Faktur No. MR-0711 Tgl 23 Nop 2011 Termin
4/10, N/30
|
|
|
|
Pembelian Rp.
8.000.000,- + PPN Rp. 800.000,-
|
|
|
|
|
|
|
SUP2
|
PT
SARIRATU, Jl. Peyeum 7, Jakarta, 022 8965326
|
Rp 6.600.000,-
|
|
|
Faktur No. SR-2115 Tgl 20 Nop 2011 Termin
4/10, N/30
|
|
|
|
Pembelian Rp. 6.000.000,- +
PPN Rp. 600.000,-
|
|
|
|
|
|
|
SUP3
|
PT
SANGKURIANG, Jl. Buah Batu 333, Jakarta, 022 4785318
|
Rp 11.000.000,-
|
|
|
Faktur No. SK-2011 Tgl 28 Nop 2011 Termin 4/10,
N/30
|
|
|
|
Pembelian Rp. 10.000.000,- +
PPN Rp. 1.000.000,-
|
|
|
|
Jumlah
|
Rp 26.400.000,-
|
NERACA SALDO PER 30
NOPEMBER 2011
|
No
|
Nama Akun
|
Debet
(Rp)
|
Kredit
(Rp)
|
|
1-1100
|
Cash
in Bank
|
18.400.000
|
-
|
|
1-1200
|
Petty
Cash
|
2.000.000
|
-
|
|
1-1300
|
Accounts Receivable
|
33.000.000
|
|
|
1-1400
|
Allowance
for Doubtful Debt
|
|
3.400.000
|
|
1-1500
|
Inventory
|
208.000.000
|
|
|
1-1600
|
Store
Supplies
|
5.800.000
|
|
|
1-1700
|
Prepaid
Rent
|
9.600.000
|
|
|
1-1800
|
VAT
In
|
12.432.000
|
|
|
1-2100
|
Investment
in Stocks
|
44.800.000
|
|
|
1-3100
|
Equipment
|
24.000.000
|
|
|
1-3110
|
Equipment
Acc Depr
|
|
1.920.000
|
|
2-1100
|
Accounts
Payable
|
|
26.400.000
|
|
2-1200
|
Tax
Payable
|
|
5.128.000
|
|
2-1400
|
VAT
Out
|
|
16.720.000
|
|
2-2100
|
Bank
Jabar Loan
|
|
20.000.000
|
|
3-1100
|
Capital
Stocks
|
|
200.000.000
|
|
3-1200
|
Capital
in Excess of Par value
|
|
40.000.000
|
|
3-1200
|
Retained
Earnings
|
|
9.012.000
|
|
4-1100
|
Sales
|
|
200.240.000
|
|
4-1200
|
Sales
Discount
|
16.800.000
|
|
|
4-1300
|
Freight
Collected
|
|
4.000.000
|
|
4-1400
|
Late
Fess Collected
|
|
1.920.000
|
|
5-1100
|
Cost
Of Goods Sold
|
129.048.000
|
|
|
5-1200
|
Freight
Paid
|
2.200.000
|
|
|
5-1300
|
Purchase
Discounts
|
|
6.440.000
|
|
6-1100
|
Advertising
Expense
|
440.000
|
|
|
6-1200
|
Utility
Expense
|
2.240.000
|
|
|
6-1300
|
Store
Supplies Expense
|
4.460.000
|
|
|
6-1400
|
Bad
Debt Expense
|
1.440.000
|
|
|
6-1500
|
Shrinkage
Inventory Expense
|
3.400.000
|
|
|
6-1600
|
Depreciation
Expense
|
1.920.000
|
|
|
6-1700
|
Insurance
Expense
|
2.400.000
|
|
|
6-1800
|
Rent
Expense
|
29.700.000
|
|
|
6-1900
|
Wages
& Salaries Expense
|
7.600.000
|
|
|
6-2000
|
Late
Fess Paid
|
720.000
|
|
|
8-1100
|
Interest
Revenue
|
|
12.000.000
|
|
8-1200
|
Devidend
Income
|
|
14.500.000
|
|
8-1300
|
Gain(Loss)
On Sale Of Stocks
|
|
2.240.000
|
|
9-1100
|
Interest
Expense
|
2.200.000
|
|
|
9-1200
|
Bank
service Charge
|
1.320.000
|
|
|
|
|
|
|
|
|
Total
|
563.920.000
|
563.920.000
|
DAFTAR AKUN
|
NO.
|
Account Number
|
Header
|
Account Type
|
|
1-0000
1-1000
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-2000
1-2100
1-3000
1-3100
1-3110
2-0000
2-1000
2-1100
2-1200
2-1300
2-1400
2-2000
2-2100
3-0000
3-1100
3-1200
3-8000
3-9000
3-9999
4-0000
4-1100
4-1200
4-1300
4-1400
|
Assets:
Current
Assets:
Cash in Bank
Petty Cash
Accounts
Receivable
Allowance for
Doubtful Debt
Inventory
Store Supplies
Prepaid Rent
VAT In
Long Term
Investment
Investment in
Stocks
Fixed Assets:
Store
Equipment
Store
Equipment Accum Dep
Liabilities
Current
Liabilities:
Accounts Payable
Tax Payable
VAT Payable
VAT Out
Long Term
Liabilities:
Bank JABAR
Loan
Equity:
Capital Stocks
Capital in
excess of par value
Retained
Earning
Current Year
Earning
Historical
Balancing
Revenues:
Sales
Sales Discount
Freight
Collected
Late Fees
Collected
|
Header
Header
Header
Header
Header
Header
Header
Header
Header
|
ASSET
ASSET
Bank
Bank
Accounts Receivable
Accounts Receivable
Current Asset
Current Asset
Current Asset
Current Asset
ASSET
Asset
ASSET
Fixed Asset
Fixed Asset
LIABILITY
LIABILITY
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
LIABILITY
Long Term Liability
EQUITY
Equity
Equity
Equity
Equity
Equity
INCOME
Income
Income
Income
Income
|
|
5-0000
5-1100
5-1200
5-1300
6-0000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
6-2000
6-9000
8-0000
8-1100
8-1200
8-1300
8-1400
9-0000
9-1100
9-1200
9-1300
|
Cost Of Sales :
Cost of Goods Sold
Freight Paid
Purchase Discount
Operating Expenses:
Advertising Expense
Utility expense
Store Supplies Expense
Bad Debts Expense
Shrinkage Inventory expense
Depreciation expense
Insurance expense
Rent Expense
Wages and Salaries Expense
Late Fees Paid
Other Operating Expense
Other Revenues and Gains:
Interest Revenue
Deviden Income
Gain (loss) on Sale of Stocks
Gain (loss) on Sale of Equipt
Other Expenses and Losses:
Interest Expense
Bank Service Charge
Income Tax Expense
|
Header
Header
Header
Header
|
COST OF SALES
Cost Of Sales
Cost Of Sales
Cost Of Sales
EXPENSE
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
OTHER INCOME
Other Income
Other Income
Other Income
Other Income
OTHER EXPENSE
Other Expense
Other Expense
Other Expense
|