Accounting Test

1 From the following particulars prepare a Bank Reconciliation Statement to find out the causes of difference in two balances as on 31
December 2017 for PT XYZ

(a) Check issued but not encashed by vendor during the December = Rp 2,200
(b) Dividends on shares collected by banker = Rp 2,300
(c) Interest Income for the month of December 2017, not recorded yet in the cashbook = Rp 1,500
(d) Check deposited as per Bank Statement not entered in Cash Book = Rp 3,400
(e) Bank recorded monthly charges of = Rp 300
(f) Subscription fee paid by bank as per standing instruction not recorded in Cash Book = Rp 1,200
(g) Uncredited check due to outstation = Rp 3,900

Bank Reconciliation:

Balance per Cashbook, 31 December 2017 Rp 17,000.00

Add:
Outstanding check Rp 2,200.00
Dividends on share Rp 2,300.00
Interest income Rp 1,500.00
Check deposit Rp 3,400.00
Rp 9,400.00

Less:
Bank service charges Rp 300.00
Subscription fee Rp 1,200.00
Non sufficient check Rp 3,900.00
Rp 5,400.00

Bank Statement Amount, 31 December 2017 Rp 21,000.00

Accounting Test

2 PT XYZ entered into a marketing agreement with PT ABC for TV Advertisement in 1 Jul 2017.
Based on the agreement, PT ABC is obliged to air the advertisement on daily basis for the period of 3 months starting on the date of the agreement.

PT XYZ paid the advertisement in advance on 1 Jul 2017 amounted to Rp 900,000,000

Please provide the accounting entries to be recorded by PT XYZ and PT ABC on the following date:

a. At 1 Jul 2017
PT XYZ:
Prepaid Advertisement Expense (Dr) Rp 900,000,000.00
Cash (Cr) Rp 900,000,000.00

PT ABC:
Cash (Dr) Rp 900,000,000.00
Unearned Revenue (Cr) Rp 900,000,000.00

b. At 31 Jul 2017
PT XYZ:
Advertisement Expense (Dr) Rp 300,000,000.00
Prepaid Advertisement Expense (Cr) Rp 300,000,000.00

PT ABC:
Unearned Revenue (Dr) Rp 300,000,000.00
Advertisement Revenue (Cr) Rp 300,000,000.00

c. At 30 September 2017
PT XYZ:
Advertisement Expense (Dr) Rp 600,000,000.00
Prepaid Advertisement Expense (Cr) Rp 600,000,000.00

PT ABC:
Unearned Revenue (Dr) Rp 600,000,000.00
Advertisement Revenue (Cr) Rp 600,000,000.00
he date of the agreement.
Accounting Test

3 On 17 Aug 2017, PT XYZ sent a purchase order to vendor to purchase the following items:
a. 50 Units of Chair for auditorium amounting to total of Rp 45,000,000
b. 3 Units of Notebook amounting to total of Rp 49,500,000 (inclusive of VAT of 10%)
c. Cables for office fit-out and servers amounting total of Rp 72,000,000

PT XYZ received all the above items on 1 September 2017, except for the chairs which is only 25 Units.
The rest of the other 25 units of the chairs was received 16 September 2017 together with the invoices of all the purchased items from the vendor.

PT XYZ has a capitalisation policy of Rp 2,500,000 per unit independent of the item. It will compute deprecation on a monthly basis as at end of month. Us
Equipment is 3 years while Office Fit-Out is 5 years.

Prepare the accounting entries to be recorded on the following date:

a. At 17 Aug 2017

(TIDAK ADA JURNAL DICATAT, KARENA MASIH BERUPA PURCHASE ORDER)

b. At 1 September 2017

Office Equipment Rp 72,000,000.00

Office Fit Out Rp 72,000,000.00
Account Payable Rp 144,000,000.00
(PPN dikapitalisasikan kedalam biaya pembelian notebook karena bukan termasuk bisnis utama perusahaan)

c. At 16 September 2017

Office Equipment Rp 22,500,000.00

Account Payable Rp 22,500,000.00

d. At 30 September 2017

Office equipment depreciation expense Rp 2,555,555.56

Office equipment accumulated depreciation Rp 2,555,555.56
Office fit out depreciation expense Rp 1,158,333.33
Office fit out accumulated depreciation Rp 1,158,333.33
items from the vendor.

ly basis as at end of month. Useful life of an Office

Accounting Test

5 PT A has the following history of purchases and sales for each particular products:

Purchases Report

Date Product Type Quantity Unit Purchase Price Total Amount

2 Jan 2017 Prod X1 50 Rp 1,000 Rp 50,000
7 Jan 2017 Prod X2 200 Rp 710 Rp 142,000
10 Jan 2017 Prod X2 100 Rp 700 Rp 70,000
15 Jan 2017 Prod X1 50 Rp 980 Rp 49,000

Sales Report

Date Product Type Quantity Unit Sales Price Total Amount

3 Jan 2017 Prod X2 80 Rp 1,100 Rp 88,000
7 Jan 2017 Prod X1 120 Rp 1,500 Rp 180,000
11 Jan 2017 Prod X2 150 Rp 1,100 Rp 165,000
14 Jan 2017 Prod X1 90 Rp 1,600 Rp 144,000

Inventory Balance at 1 Jan 2017

Product Type Quantity Average Price Total Amount

Prod X1 250 Rp 1,025 Rp 256,250
Prod X2 400 Rp 705 Rp 282,000

a. Prepare the journal entries for the sales and the related COGS using perpetual computation and weighted average method

b. Prepare the Inventory Balance as at 31 Jan 2017 with the same assumpation in point a

………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………
 LISTING PURCHASE
PT ALAT TULIS KITA

Ongkos bongkar 10,000

KODE JUMLAH TOTAL TOTAL

NO NAMA JENIS MODUS
URUT BARANG BARANG KIRIM
BARANG BARANG HARGA BAYAR
1 Kaki meja 02-D1 10 Meja 270,000 253,000 KILAT CEPAT
2 C Form 01-M2 15 Kertas 37,500 40,000 PATAS
3 Map 01-M1 20 ATK 100,000 95,000 PATAS
4 Kaki meja 02-D1 30 Meja 810,000 739,000 KILAT CEPAT
5 Kertas HVS02-M2 25 Kertas 275,000 230,000 KILAT CEPAT
6 Kaca Meja 01-D1 10 Meja 150,000 145,000 PATAS
7 Snelhecter02-M1 12 ATK 102,000 96,700 KILAT CEPAT
8 C Form 01-M2 18 Kertas 45,000 46,000 PATAS
9 Snelhecter02-M1 15 ATK 127,500 118,375 KILAT CEPAT
10 Kaki meja 02-D1 14 Meja 378,000 350,200 KILAT CEPAT
11 Map 01-M1 28 ATK 140,000 129,000 PATAS
12 Kertas HVS02-M2 12 Kertas 132,000 115,600 KILAT CEPAT
13 Map 01-M1 16 ATK 80,000 78,000 PATAS

Lengkapi tabel diatas dengan menggunakan formula berdasarkan ketentuan dibawah ini :

1. Nama Barang, Harga diperoleh dari Tabel 1

3.Jenis barang diperoleh dari Tabel 2
5.Total Harga diperoleh dari Jumlah barang x Harga barang
6.Total bayar didapat dari Total harga dikali (1-discount) + Ongkos bongkar
7.Modus kirim apabila Total bayar terbesar untuk kode barang "01" PATAS
apabila Total bayar terbesar untuk kode barang "02" KILAT CEPAT
SELAINNYA "biasa"
Tabel 1
Nama Kode Harga
Barang Barang Barang Tabel 2
Kode
Kaca Meja 01-D1 15,000 Barang D1 M1 M2
Jenis
Map 01-M1 5,000 Barang Meja ATK Kertas
C Form 01-M2 2,500 Discount 10% 15% 20%
Kaki meja 02-D1 27,000
Snelhecter02-M1 8,500
Kertas HVS02-M2 11,000
KODE KODE

BARANG BARANG
01* 02*
Buatlah tabel pivot berdasarkan dua sumber data di tab EQ2-Data1 dan EQ2-Data2 seperti dibawah ini:
List Produk

Kode Produk Nama Produk Lokasi Gudang

PROD-A11 Keyboard USB Bandung
PROD-A12 Keyboard Wireles Bandung
PROD-A13 Mouse USB Bandung
PROD-A14 Mouse Wireles Bandung
PROD-B21 Drawing Pad Jakarta
PROD-C31 Monitor LED 14Inch Jakarta
PROD-C32 Monitor LED 17 Inch Jakarta
PROD-C33 Monitor LED 19 Inch Jakarta
PROD-C34 Monitor LED 24 Inch Jakarta
PROD-C35 Monitor LED 32 Inch Jakarta
PROD-D41 Gamepad USB Bandung
PROD-D42 Gamepad Wireles Bandung
PROD-E51 Power Supply 450 Watt Surabaya
PROD-E52 Power Supply 500 Watt Surabaya
PROD-E53 Power Supply 650 Watt Surabaya
PROD-F61 Printer Inkjet Jakarta
PROD-F62 Printer Laser Jakarta
PROD-G71 Handheld Scanner Medan
PROD-G72 Flatbed Scanner Medan
PROD-H81 Speaker Bluetooth Medan
Data Penjualan

Kode Produk Tanggal Nama Sales Unit Terjual

PROD-F62 03 Jan 2015 Vilya 22
PROD-D42 03 Jan 2015 Salvina 43
PROD-C31 03 Jan 2015 Arwen 17
PROD-F62 04 Jan 2015 Salvina 36
PROD-E53 04 Jan 2015 Vilya 25
PROD-A13 04 Jan 2015 Vilya 48
PROD-C35 04 Jan 2015 Arwen 24
PROD-A12 05 Jan 2015 Arwen 18
PROD-F61 05 Jan 2015 Salvina 32
PROD-A11 05 Jan 2015 Salvina 50
PROD-C32 05 Jan 2015 Vilya 37
PROD-E52 12 Jan 2015 Zelda 52
PROD-C34 12 Jan 2015 Zelda 45
PROD-F61 12 Jan 2015 Zelda 34
PROD-C34 12 Jan 2015 Vilya 22
PROD-C33 13 Jan 2015 Vilya 43
PROD-F61 13 Jan 2015 Salvina 17
PROD-D42 13 Jan 2015 Zelda 36
PROD-D41 15 Jan 2015 Arwen 45
PROD-F61 15 Jan 2015 Arwen 36
PROD-D42 15 Jan 2015 Salvina 24
PROD-D41 20 Jan 2015 Vilya 36
PROD-H81 20 Jan 2015 Arwen 42
PROD-F62 20 Jan 2015 Arwen 60
PROD-F61 25 Jan 2015 Salvina 54
PROD-D41 25 Jan 2015 Salvina 45
PROD-D42 25 Jan 2015 Arwen 44
PROD-D42 28 Jan 2015 Salvina 25
PROD-A11 29 Jan 2015 Zelda 24
PROD-E52 29 Jan 2015 Zelda 16
PROD-D41 29 Jan 2015 Arwen 13
PRODI-C32 01 Feb 2015 Arwen 45
PROD-A11 01 Feb 2015 Vilya 65
PROD-E53 01 Feb 2015 Vilya 47
PROD-A14 01 Feb 2015 Arwen 21
PROD-H81 03 Feb 2015 Salvina 31
PROD-A13 03 Feb 2015 Salvina 13
PROD-E53 03 Feb 2015 Arwen 15
PROD-B21 04 Feb 2015 Arwen 14
PROD-F62 04 Feb 2015 Salvina 45
PROD-A11 04 Feb 2015 Vilya 65
PROD-D42 04 Feb 2015 Vilya 21
PROD-C31 04 Feb 2015 Arwen 34
PROD-F62 10 Feb 2015 Zelda 66
PROD-F61 10 Feb 2015 Zelda 45
PROD-A11 10 Feb 2015 Salvina 33
PROD-C32 16 Feb 2015 Salvina 12
PROD-E52 16 Feb 2015 Arwen 45
PROD-C34 16 Feb 2015 Zelda 50
PROD-F61 16 Feb 2015 Vilya 37
PROD-C34 20 Feb 2015 Salvina 52
PROD-C33 20 Feb 2015 Salvina 45
PROD-E52 20 Feb 2015 Arwen 34
PROD-C31 22 Feb 2015 Zelda 22
PROD-C33 22 Feb 2015 Arwen 43
PROD-E52 22 Feb 2015 Salvina 17
PROD-C32 22 Feb 2015 Salvina 36
PROD-A11 22 Feb 2015 Vilya 55
PROD-E53 22 Feb 2015 Vilya 42
PROD-E52 20 Feb 2015 Andi 15
PROD-E52 20 Feb 2015 Fendi 30
Lokasi Gudang All

Sum of Unit Terjual Column Labels

Row Labels Andi Arwen Fendi Salvina Vilya Zelda Grand Total
Drawing Pad 14 14
Gamepad USB 58 45 36 139
Gamepad Wireles 44 92 21 36 193
Keyboard USB 83 185 24 292
Keyboard Wireles 18 18
Monitor LED 14Inch 51 22 73
Monitor LED 17 Inch 48 37 85
Monitor LED 19 Inch 43 45 43 131
Monitor LED 24 Inch 52 22 95 169
Monitor LED 32 Inch 24 24
Mouse USB 13 48 61
Mouse Wireles 21 21
Power Supply 500 Watt 15 79 30 17 68 209
Power Supply 650 Watt 15 114 129
Printer Inkjet 36 103 37 79 255
Printer Laser 60 81 22 66 229
Speaker Bluetooth 42 31 73
(blank) 45 45
Grand Total 15 550 30 610 565 390 2160
1. Lengkapi sel yang berwarna kuning dengan menggunakan formula berdasarkan tabel "Data Source" dibawah ini:

DATA SOURCE:
No NAMA Jenis Kelamin USIA Pendidikan
1 Ahmad L 20 SMP
2 Budi L 26 SMA
3 Catur L 44 S1
4 Dedi L 40 SMA
5 Edi L 30 S1
6 Fitri P 20 S1
7 Gendis P 26 SMA
8 Heni P 44 SMP
9 Ida P 40 SMA
10 Janti P 30 SMA

1. Hitunglah jumlah data yang jenis kelamin L

2. Hitunglah jumlah data yang berusia 20 sampai dengan 40 tahun
3. Hitunglah jumlah data yang berusia lebih dari 40 tahun
4. Hitunglah jumlah data yang berusia 20 sampai dengan 40 tahun dan berjenis kelamin Laki-Laki
5. Hitunglah jumlah data yang berusia 20 sampai dengan 40 tahun dan berjenis kelamin Laki-Laki dan pendidikan SMA

2. Lengkapi sel yang berwarna kuning dengan menggunakan formula berdasarkan tabel "Data Penjualan" dibawah ini:
DATA PENJUALAN:
Tanggal Jual Nama Barang Jumlah Terjual
12-Nov-12 Speaker 22
14-Nov-12 Mouse 15
17-Nov-12 Headset 9
18-Nov-12 Mouse 29
21-Nov-12 Keyboard 12
23-Nov-12 Headset 22
25-Nov-12 Keyboard 27
29-Nov-12 Speaker 9
Jumlah Speaker yang terjual 31
Jumlah Mouse yang terjual 44
Jumlah Headset yang terjual 31
Jumlah Keyboard yang terjual 39

3. Lengkapi sel yang berwarna kuning (disebelah kanan) dengan menggunakan formula berdasarkan tabel dibawah ini:
Tanggal Tipe Daerah Jumlah Harga Per Item
1-Jan-2010 Gold Malang 500 Rp 424,266
2-Jan-2010 Gold Surabaya 300 Rp 348,440
3-Jan-2010 Gold Malang 100 Rp 851,136
3-Jan-2010 Gold Surabaya 50 Rp 1,711,944
6-Jan-2010 Gold Jakarta 200 Rp 641,979
8-Jan-2010 Gold Malang 300 Rp 651,465
 9-Jan-2010 Gold Surabaya 100 Rp 1,993,734
9-Jan-2010 Gold Malang 50 Rp 3,992,490
11-Jan-2010 Gold Jakarta 100 Rp 850,392
13-Jan-2010 Gold Malang 150 Rp 148,862
15-Jan-2010 Gold Surabaya 1000 Rp 203,558
29-Jan-2010 Gold Surabaya 50 Rp 1,868,184
1-Jan-2010 Platinum Surabaya 1000 Rp 20,990
3-Jan-2010 Platinum Malang 230 Rp 750,146
6-Jan-2010 Platinum Malang 500 Rp 404,178
16-Jan-2010 Platinum Malang 500 Rp 110,875
18-Jan-2010 Platinum Jakarta 300 Rp 63,302
20-Jan-2010 Platinum Jakarta 100 Rp 653,976
21-Jan-2010 Platinum Jakarta 100 Rp 626,355
24-Jan-2010 Platinum Malang 400 Rp 145,080
28-Jan-2010 Platinum Malang 50 Rp 3,189,900
29-Jan-2010 Platinum Malang 100 Rp 624,402
31-Jan-2010 Platinum Malang 50 Rp 2,356,992
31-Jan-2010 Platinum Malang 400 Rp 110,205
1-Jan-2010 Silver Malang 200 Rp 476,393
4-Jan-2010 Silver Surabaya 400 Rp 159,495
6-Jan-2010 Silver Malang 1000 Rp 78,641
8-Jan-2010 Silver Surabaya 230 Rp 663,777
11-Jan-2010 Silver Surabaya 400 Rp 145,708
13-Jan-2010 Silver Jakarta 50 Rp 3,554,460
13-Jan-2010 Silver Surabaya 1500 Rp 10,788
14-Jan-2010 Silver Malang 50 Rp 1,738,170
15-Jan-2010 Silver Malang 200 Rp 540,702
19-Jan-2010 Silver Surabaya 230 Rp 707,811
20-Jan-2010 Silver Malang 50 Rp 2,685,840
20-Jan-2010 Silver Jakarta 400 Rp 82,584
22-Jan-2010 Silver Jakarta 50 Rp 2,714,112
22-Jan-2010 Silver Malang 150 Rp 506,168

4. Lengkapi sel yang berwarna kuning dengan menggunakan formula berdasarkan contoh di row 93 dibawah ini:
Account Number Entity Kode
MM01-512013-
MM01 PS
MM01-506204-
MM01 HL
MM01-512013-
MM01 HB
MM01-214001-
MM01 HL
MM01-214006-
MM01 PS
MM01-506204-
MM01 PS
MM01-214006-
MM01 HL
MM01-116001-
MM01 AT
MM01-214001-
MM01 HB
MM01-214006-
MM01 HL
MM01-117311-
MM01 PS
MM01-212001-
MM01 PS
MM01-214001-
MM01 PS
MM01-214006-
MM01 HL
MM01-117311-
MM01 AT
l "Data Source" dibawah ini:

5
8
2
4
Laki-Laki dan pendidikan SMA 2

l "Data Penjualan" dibawah ini:

a berdasarkan tabel dibawah ini:

Total Omset Total Berdasarkan Daerah dan Tipe
Rp 212,133,000
Rp 104,532,000 Malang Surabaya Jakarta
Rp 85,113,600 Silver Rp 579,185,400.00 Rp 453,728,400.00 Rp 346,462,200.00
Rp 85,597,200 Gold Rp 714,639,900.00 Rp 686,470,200.00 Rp 213,435,000.00
Rp 128,395,800 Platinum Rp 871,958,700.00 Rp 20,990,100.00 Rp 147,023,700.00
Rp 195,439,500
 Rp 199,373,400
Rp 199,624,500
Rp 85,039,200
Rp 22,329,300
Rp 203,558,400
Rp 93,409,200
Rp 20,990,100
Rp 172,533,600
Rp 202,089,000
Rp 55,437,300
Rp 18,990,600
Rp 65,397,600
Rp 62,635,500
Rp 58,032,000
Rp 159,495,000
Rp 62,440,200
Rp 117,849,600
Rp 44,082,000
Rp 95,278,500
Rp 63,798,000
Rp 78,640,800
Rp 152,668,800
Rp 58,283,100
Rp 177,723,000
Rp 16,182,000
Rp 86,908,500
Rp 108,140,400
Rp 162,796,500
Rp 134,292,000
Rp 33,033,600
Rp 135,705,600
Rp 75,925,200

oh di row 93 dibawah ini: