Soal ini saya ujikan untuk remedial,, mungkin tidak sulit...saya tunggu masukan dari guru2...
SOAL ULANGAN
AKHIR SEMESTER GENAP MENGELOLA KARTU HUTANG ( Remedial, 08 Juni 2012 )
Waktu : 60
menit
1. JelaskanPengertian
Hutang Dagang
2. Jelaskan
Pengertian Obligasi
3. Data
Transaksi selama bulan Mei 2012 milik PD Madani
Data SALDO HUTANG
Nama
|
No. Faktur
|
Syarat
|
Tanggal
|
JUMLAH
|
PT Azzam Makkah
|
F.M111
|
2/10 n/30
|
23/4/2012
|
14.500.000
|
PD Dunia
Sementara
|
F-4/10
|
2/10 n/30
|
27/4/2012
|
25.600.000
|
PT
Lodan Electric
|
F-009
|
n/30
|
28/4/2012
|
17.600.000
|
|
TOTAL
|
57.700.000
|
Data Transaksi selama Mei 2012
Mei 2, Diterima faktur no F-M119 dari PT Azzam Makkah Lodan Electric untuk pembelian 6 unit Mesin
cuci @ Rp. 2.000.000
Mei 2, Dibayar hutang ke PT Azzam Makkah atas
Faktur No F.M111, BKK 097
Mei 4, Diterima faktur no F-017 dari PT Lodan Electric
untuk pembelian 5 unit Mesin cuci @ Rp. 1.534.000
Mei 5, Dikirim Nota debet ND -02 ke PT Lodan Electric untuk 1 unit Mesin cuci
karena rusak
Mei 6, Dibayar hutang ke PT Lodan Electric atas
Faktur No F.009, BKK 098
Mei 7, Dibayar hutang ke PD Dunia Sementara atas
Faktur No F-4/10 , BKK 100
Mei 9,
Diterima faktur F-4/19 dari PD Dunia Sementara untuk pembelian 7 unit Mesin cuci @ Rp. 998.000
Mei 10, Diterima Nota Kredit NK-05 dari PD Dunia Sementara untuk 1 unit Mesin
cuci karena rusak
Mei 13, Dibayar hutang ke PT Azzam Makkah atas Faktur No F.M119 BKK 104
Mei 16, Dibayar hutang ke PT Lodan Electric atas
Faktur No F.017 , BKK 105
Mei 19,
Diterima faktur F-M123 dari PT Azzam Makkah, pembelian 8 unit Mesin cuci @ Rp. 2.225.000
Mei 20, Dibayar
hutang ke PD Dunia Sementara atas Faktur No F-4/19 BKK
108
Mei 24, Diterima faktur no F-020 dari PT Lodan Electric untuk pembelian 10 unit Mesin cuci @
Rp. 1.521.000
Mei 25, Diterima Nota Kredit NK-07 dari PT Lodan Electric uatas pembelian
tanggal 23 Mei untuk 1 unit Mesin cuci karena rusak
Mei 28,
Diterima faktur F-4/23 dari PD Dunia Sementara untuk pembelian 8 unit Mesin cuci @ Rp. 985.500
Mei 29, Dibayar hutang ke PT Azzam Makkah atas
Faktur No F.M123, BKK 111
DIMINTA
MENYUSUN
1.
JURNAL PEMBELIAN
2.
JURNAL UMUM
3.
JURNAL KAS KELUAR
4.
KARTU HUTANG
PT. MADANI
|
|||||||||
Purchase Journal
|
|||||||||
DATE
|
DOC.
NO.
|
DESCRIPTION
|
|
DEBET
|
CREDIT
|
||||
REF
|
MERCHANDISE
INVENTORY
|
OTHER
|
ACCOUNTS
|
||||||
|
ACCOUNT
NO
|
AMOUNT
|
PAYABLE
|
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PT. MADANI
|
|||||||
General Journal
|
|||||||
Page : 1
|
|||||||
DATE
|
DOC. NO.
|
DESCRIPTION
|
REF
|
DEBET
|
CREDIT
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PT. MADANI
|
|||||||||||
Cash Payment Journal
|
|||||||||||
DATE
|
DOC. NO.
|
DESCRIPTION
|
REF
|
DEBET
|
CREDIT
|
||||||
ACCOUNTS
|
OTHER
|
CASH
IN BANK
|
PURCHASE DISCOUNT
|
||||||||
PAYABLE
|
ACC.
NO
|
AMOUNT
|
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SUPPLIER 'S NAME:
|
VENDOR ACCOUNT
|
|
NO.
|
||||
|
|
|
S001
|
||||
DATE
|
DESC
|
REF
|
DEBET
|
CREDIT
|
BALANCE
|
||
DEBET
|
CREDIT
|
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SUPPLIER'S NAME
|
VENDOR ACCOUNT
|
|
NO.
|
||||
|
|
|
S002
|
||||
DATE
|
DESC
|
REF
|
DEBET
|
CREDIT
|
BALANCE
|
||
DEBET
|
CREDIT
|
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SUPPLIER'S NAME
|
VENDOR ACCOUNT
|
|
NO.
|
||||
|
|
|
S003
|
||||
DATE
|
DESC
|
REF
|
DEBET
|
CREDIT
|
BALANCE
|
||
DEBET
|
CREDIT
|
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|