UJIAN AKHIR SEMESTER

Mata Kuliah : Akuntansi Berbasis Komputer

Hari/Tgl : Kamis, 22 Desember 2022
Waktu : 150 Menit
Dosen : TEAM DOSEN
Sifat : Open Book

1. Berdoalah sebelum anda mengerjakan soal ini.

2. Jujurlah dalam mengerjakan soal ini. Kecurangan akan berkonsekuensi nilai E
3. Simpan jawaban anda dengan format nama file : UASABK-Nama-NPM.GDB
4. Selamat Bekerja.

Company Information
Company Name PT PUTRA JATINANGOR
Addresses Jl. Raya Jatinangor No. 59 Bandung
Start Date (Cut Off) 30/11/2021
Fiscal Year 2021

Tax Company Information:

Form Serial Number 010.000.12.00000001
Tax Registration Number 01.002.800.7.060.000
Taxable Company’s No. 01.002.800.7.060.000
Taxable Company’s Date 08-10-2010
Branch Code 000
Type Handphone Dealer
KLU SPT 92560

Trial Balance
For Month Ended 30/11/2021
Acc. No. Name Type Debit Credit
11010 Petty Cash Cash/Bank 1.000.000 0
11020 Cash/Bank Cash/Bank 2.750.000 0
12010 Bank Mandiri Cash/Bank 15.000.000 0
13010 Account Receivable Account Receivable 10.000.000 0
13020 Purchases in Advance Account Receivable 0 0
14010 Handphone Merchandise Inventory 33.750.000 0
15010 Prepaid Rent Other Current Asset 2.400.000 0
15020 VAT In Other Current Asset 0 0
16010 Land Fixed Asset 50.000.000 0
16020 Building Fixed Asset 100.000.000 0
16030 Equipment Fixed Asset 25.000.000 0
17010 Accum. Depr. Building Accum Depreciation 9.583.333,33
17020 Accum. Depr. Equipment Accum Depreciation 0 11.979.166,67
21010 Account Payable Account Payable 0 7.500.000
21020 Un-Earned Revenue Account Payable
22010 Accrued Payable Other Current Liability 0 2.000.000
22020 VAT Out Other Current Liability 0 0
22030 Item Received Payable Other Current Liability 0 0
23010 Bank Payable Long Term Liability 0 25.000.000
31010 Capital stock Equity 0 100.000.000
39990 Retained Earning Equity 0 41.237.5000
41010 Sales Revenue 0 90.000.000
42010 Sales Return Revenue 3.000.000 0
42020 Sales Discount Revenue 1.000.000 0
51000 Cost of Good Sold Cost of Good Sold 36.000.000 0
52000 Freight In Cost of Good Sold 500.000 0
53000 Purchases Discount Cost of Good Sold 0 1.500.000
61000 Advertising Expense Expense 2.500.000 0
62010 Depr. Expense-Building Expense 0 0
62020 Depr. Expense-Equipment Expense 0 0
62030 Rent Expense Expense 6.600.000 0
71000 Other Expense Other Expense 500.000 0
81000 Other Revenue Other Income 0 1.200.000
Totals 290.00.000 290.00.000

Costumer List & Account Receivable Balance

For Month Ended 30/11/2021
Costumer No. Costumer Name Currency Opening Tax 1
Balance
C001 PT. Surgawi Rupiah 10.000.000 T
C002 PT. Firdaus Rupiah 0 T
C003 Cash Rupiah 0 T
10.000.000

Supplier List & Account Payable Balance

For Month Ended 30/11/2021
Supplier No. Supplier Name Opening Balance Tax 1
S001 PT Pelangi 7.500.000 T
S002 PT Sahara 0 T
S003 Cash 0 T
7.500.000

Item List & Merchandise Inventory Balance

For Month Ended 30/11/2021
Item No. Description Quantity Unit 1 Cost/pcs Total Sales Price Tax 1
N001 Nokia 4100 5 PCS 750.000 3.750.000 900.000 T
N002 Nokia 5200 10 PCS 1.200.000 12.000.000 1.500.000 T
M003 Motorolla 1600 10 PCS 800.000 8.000.000 1.000.000 T
M004 Motorolla 2500 10 PCS 1.000.000 10.000.000 1.200.000 T
33.750.000

Tax Fixed Asset Type List

Fiscal Fixed Asset Type Life Depreciation Method
Permanent Building 20 Straight Line Method
Semi Permanent Building 10 Straight Line Method
Gol 1 [Straight Line] 4 Straight Line Method
Gol 1 [Declining Method] 4 Double Declining Method
Gol 2 [Straight Line] 8 Straight Line Method
Gol 2 [Declining Method] 8 Double Declining Method
Gol 3 [Straight Line] 16 Straight Line Method
Gol 3 [Declining Method] 16 Double Declining Method
 Gol 4 [Straight Line] 20 Straight Line Method
Gol 4 [Declining Method] 20 Double Declining Method
Intangible 1 [Straight Line] 4 Straight Line Method
Intangible 1 [Declining Method] 4 Double Declining Method
Intangible 2 [Straight Line] 8 Straight Line Method
Intangible 2 [Declining Method] 8 Double Declining Method
Intangible 3 [Straight Line] 16 Straight Line Method
Intangible 3 [Declining Method] 16 Double Declining Method
Intangible 4 [Straight Line] 20 Straight Line Method
Intangible 4 [Declining Method] 20 Double Declining Method
Non Depreciable 0 Non Depreciable

Fixed Asset Type List

Tipe Aktiva Tetap Tipe Aktiva Tetap Pajak
Land Non Depreciable
Building Permanent Building
Equipment Gol 1 [Straight Line]
Vehicle 1 Gol 1 [Straight Line]
Vehicle 2 Gol 2 [Straight Line]

Fixed Asset & Detailed Fixed Asset List

For Month Ended 30/11/2021
Fixed Asset Code Description Cost Date Used Date
FA01 Land 01-01-2009 01-01-2009
FA02 Building 01-01-2010 01-01-2010
FA03 Office Equipment 01-01-2010 01-01-2010
FA04 Store Equipment 01-01-2010 01-01-2010

Life of Asset Depreciation Method Asset Account Accum. Depr. Account

(Tahun)
0 Non Depreciable 16010 Land -
20 Straight Line Method 16020 Building 17010 Accum Depr. Building
4 Straight Line Method 16030 Equipment 17020 Accum. Depr Equipment
4 Straight Line Method 16030 Equipment 17020 Accum. Depr Equipment

Depreciation Exp. Account Source of Source of Funds Account

Funds
- 50.000.000 39990 Retained Earning
62010 Depreciation Exp. Building 100.000.000 39990 Retained Earning
62020 Depreciation Exp. Equipment 15.000.000 39990 Retained Earning
62020 Depreciation Exp. Equipment 10.000.000 39990 Retained Earning
 1. Payment Terms
Discount % Discount Due Days Name
Days
0 0 30 Net 30
0 0 0 COD

2. Tax Code
Code Name Description Value Sales Tax PurchasesTax
(%)
T VAT Value Added Tax 10 22020 VAT Out 15020 VAT In

Transaksi :

01-12-21 Dibayar bunga pinjaman Bank Rp 240.000 dan angsuran pokok Rp 1.600.000
dengan mengeluarkan check No. BK-001
09-12-21 Diterima pelunasan piutang usaha dari PT Surgawi sebesar Rp 10.000.000. Bukti
check No. BM-001.
12-12-21 Dijual produk kepada PT Firdaus 5 unit N001 @ Rp 900.000 dan 10 unit M003 @
Rp 1.000.000 (Excluded PPN). No. faktur : D-12-04, termin N/30.
16-12-21 Dikembalikan oleh PT Firdaus 2 unit N001 dan 3 unit M003 yang dijual tanggal
12-12-21. Nomor nota kredit, NK-01.
22-12-21 Dibeli dari PT Sahara 5 unit N001 @ Rp 750.000 dan 8 unit N002 @ Rp 1.200.000
(Excluded PPN), termin N/30. No. faktur : Y-12-21.
27-12-21 Dibayar sebagian utang kepada PT Pelangi sebesar Rp 5.000.000, dengan check,
No. BK-003
28-12-21 Dikembalikan kepada PT Sahara 1 unit N001 dan 2 unit N002 yang dibeli pada
tanggal 22-12-21 karena barangnya cacat. No. nota debit, NB-01.

Penyesuaian :

31-12-21 Beban iklan selama bulan Desember sebesar Rp. 500.000

31-12-21 Sewa yang sudah dibayar untuk tanggal 1/7/2021 sampai 30/6/2022 (1 tahun).
31-12-21 Dari rekening koran, bank telah mendebit rekening perusahaan untuk Service
Charge Rp 150.000 (Other Expense) dan mengkredit Pendapatan bunga (Other
Revenue) Rp 600.000

Kirimkan jawaban saudara dalam bentuk file rar (agar filenya tidak terlalu besar) ke email Dosen sdr

Cara pembuatan file rar :

Tandai file sdr, klik mouse kanan. Pilih add to “UASABK-Nama-NPM.rar”, kirim file rar sdr ke email
dosen.