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SOAL UAS Akuntansi Berbasis Komputer 2022
SOAL UAS Akuntansi Berbasis Komputer 2022
Company Information
Company Name PT PUTRA JATINANGOR
Addresses Jl. Raya Jatinangor No. 59 Bandung
Start Date (Cut Off) 30/11/2021
Fiscal Year 2021
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
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 :
Kirimkan jawaban saudara dalam bentuk file rar (agar filenya tidak terlalu besar) ke email Dosen sdr
Tandai file sdr, klik mouse kanan. Pilih add to “UASABK-Nama-NPM.rar”, kirim file rar sdr ke email
dosen.