UJIAN AKHIR SEMESTER GASAL 2020/2021

PROGRAM D III DAN S1 FAKULTAS EKONOMI DAN BISNIS

INSTITUT KEUANGAN PERBANKAN DAN INFORMATIKA ASIA
R PERB PERBANAS
MATA UJIAN/KEL : DASAR-DASAR AKUNTANSI
KODE/SKS : EKA19107-0K2A
PROGRAM STUDI : MANAJEMEN PROGRAM KELAS KARYAWAN - BEKASI
HARI/DATED : SABTU/20 FEBRUARI 2021
WAKTU/RUANG : 15.45 – 18.00 WIB / ZOOM
DOSEN/NO. REG : Maria Fransisca Dwi Hastuti, S.E., M.M/11028
JENIS SOAL : ESAI
SIFAT UJIAN : CLOSE BOOK
TIPE SOAL : B (PERIODIC) - NIM BELAKANG GANJIL

PERHATIAN:
1. Seluruh lembar soal ujian dikembalikan to Pengawas Ujian
2. Jawablah soal ujian pada kertas lembar jawaban yang disediakan
3. Kode ujian sesuai with Kode Mata Kuliah yang ada pada kartu ujian
4. Risiko kesalahan penulisan Mata Ujian dan Kode Ujian menjadi tanggung jawab peserta ujian
sendiri
5. Soal ujian terdiri dari 2 nomor

SOAL I
The following are transactions of PT Pakubuwono during June 2020:
1-Jun Sold merchandise to cash customer Rp. 100,000,000, FOB Shipping point.
1-Jun Purchased merchandise from PT Lebak Lestari Rp. 45,000,000, FOB destination, n/30.
6-Jun Purchased merchandise from PT Cendana Rp. 70,000,000, FOB shipping point, 1/10,
n/30, with shipping cost Rp. 1,500,000 added to the invoice.
8-Jun Returned merchandise purchased from PT Cendana dated 6 June Rp. 20,000,000.
10-Jun Sold merchandise to customer who used Mastercard Rp. 50,000,000 with sales tax 7%
added to the invoice.
14-Jun Purchased merchandise from PT Brawijaya Rp. 85,000,000, FOB destination, 2/10, n/30.
16-Jun Paid to PT Cendana for purchases dated 6 June.
18-Jun Sold merchandise to PT Cendrawasih Rp 90,000,000, FOB destination, 2/10, n/30.
20-Jun Paid delivery expense for sales dated 18 June Rp. 4,500,000.
24-Jun Paid to PT Brawijaya for purchases dated 14 June.
25-Jun Paid sales tax Rp. 3,500,000.
27-Jun Received returned merchandise from PT Cendrawasih for sales dated 18 June Rp.
35,000,000
28-Jun Received payment from PT Cendrawasih for sales dated 18 June.
29-Jun Paid credit card transaction Rp. 1,500,000.
30-Jun Paid to PT Lebak Lestari for purchase dated 1 June.

Instruction:
Journalise above transactions using Periodic System.

1
 SOAL II
The following are adjusted trial balance of PT Pirelli Motor pada dated 30 September 2019:

Account Name Amount

Cash 80,000,000
Account receivable 75,000,000
Merchandise Inventory, 1 Oktober 2018 355,000,000
Supplies 58,000,000
Prepaid insurance 60,000,000
Land 150,000,000
Store equipment 275,000,000
Accumulated Depr - Store equipment 59,000,000
Office Equipment 310,000,000
Accumulated Depr - Office equipment 77,000,000
Accounts payable 90,000,000
Salaries payable 130,000,000
Unearned revenue 70,000,000
Notes payable 50,000,000
Share Capital 690,000,000
Drawing 25,000,000
Sales 950,000,000
Sales returns and allowance 125,000,000
Sales discounts 55,000,000
Purchases 300,000,000
Purchase returns and allowance 15,000,000
Purchase discounts 30,000,000
Freight in 17,500,000
Sales salaries expense 100,000,000
Advertising expense 12,000,000
Delivery expense 7,000,000
Depreciation expense-Store equipment 18,000,000
Miscellaneous selling expense 4,500,000
Office salaries expense 65,000,000
Rent expense 27,000,000
Insurance expense 39,000,000
Supplies expense 8,000,000
Depreciation expense-office equipment 16,000,000
Miscellaneous administrative expense 2,500,000
Interest revenue 36,000,000
Rest expense 12,500,000
Instructions: If ending Merchandise inventory dated 30 September 2019 is Rp. 220,000,000,
prepare the following financial reporting:
1. Profit Loss Statement
2. Statement of Owner’s Equity
3. Balance Sheet
4. Closing Entries