6018-p1-spk-akuntansi soal amp chart of accounts

8/17/2019 6018-P1-SPK-Akuntansi Soal Amp Chart of Accounts

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DOKUMEN NEGARA Paket

1

UJIAN NASIONALTAHUN PELAJARAN 2011/2012

SOAL UJIAN PRAKTIK KEJURUAN

Satuan PendidikanKo!eten"i Kea#$ianKodeA$oka"i %aktu&entuk Soa$

'''''

Seko$a# Menen(a# Ke)u*uanAkuntan"i+01,1, )aPenu(a"an Pe*o*an(an

I- PETUNJUKA- PETUNJUK UMUM 1- Tu$i"$a# te*$e.i# da#u$u Noo* Kode dan Noo* Pe"e*ta anda !ada $e.a* )aa.an an( di"ediakan- 2- Pe*ik"a dan .aa$a# "oa$ !*aktik "e.e$u anda en)aa.na- - Te$iti$a# !e*$en(ka!an $e.a* "oa$ dan $e.a* an( te$a# di"ediakan- 3- La!o*kan ke!ada !en(aa" a!a.i$a te*da!at keku*an(an data/$e.a* "oa$ dan 4o*u$i*54o*u$i* )aa.an- 6- Ke*)akan !ada )aa.an an( di"ediakan den(an .a$$!oint an( .e*a*na #ita 7)an(an en((unakan !u$!en8- +- Le.a* "oa$ tidak .o$e# dio*et5o*et- 9- Le.a* "oa$ #a*u" diku!u$kan ke.a$i .e"e*ta $e.a* )aa.an- ,- Pe*ik"a ke$en(ka!an $e.a* "oa$ dan $e.a* dokuen t*an"ak"i-

:- ;e*ati !etun)uk/in4o*a"i an( te*da!at da$a $e.a* "oa$ dan dokuen t*an"ak"i- 10- Ke*)akan den(an te$iti< e!at dan te!at-

+01,5P1511/12 Hak ;i!ta !ada Kedik.ud SPK51/36


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PETUNJUK PEN=ELESAIAN SOAL UJIAN PRAKTIK AKUNTANSI

MENGELOLA &UKU JURNAL

I- TUGAS ANDA

a- Pe*ik"a ke$en(ka!an $e.a* "oa$ dan $e.a* dokuen t*an"ak"i dan $e.a* ke*)a.- ;e*ati !etun)uk/in4o*a"i an( te*da!at da$a $e.a* "oa$ dan dokuen t*an"ak"i- Tu(a" anda ka$i ini ada$a# enatat "eua t*an"ak"i keuan(an ke da$a .uku5.uku #a*ian "e.a(ai .e*ikut ' Sa$e" Jou*na$ ;a"# Reei!t Jou*na$ Pu*#a"e" Jou*na$ ;a"# Paent Jou*na$ Gene*a$ Jou*na$ Pett ;a"# Jou*na$ Ka*tu Pe*"ediaan &a*an(d- &u.u#kan tanda tan(an "auda*a di te!at an( te*"edia da$a dokuen "e.a(ai tanda

dokuen te*"e.ut te$a# di.ukukan

e- &uat$a# Tota$ dan Reka!itu$a"i untuk )u*na$5)u*na$ an( te$a# di.uat4- %aktu an( dia$oka"ikan untuk tu(a" ini ada$a# 120 enit 72 )a8(- Ke*)akan den(an te$iti< e!at dan te!at

&AHAN DAN ALATA- &a#an5.a#an an( di"ediakan o$e# Panitia-

1- Le.a* "oa$- &e*i"i in4o*a"i tentan( identita" !e*u"a#aan dan u"a#a !okok< ke.i)akan akuntan"i< da4ta* akun< da4ta* u"toe*" dan >endo*"< da4ta* ite !e*"ediaan< ne*aa "a$do !e* 0 No!e.e* 2011 dan da4ta* "a$do akun5akun !e.antu 7Aount Reei>a.$e< Aount Paa.$e dan In>ento*8 !e* 0 No!e.e* 2011-

2- Le.a* Dokuen T*an"ak"i- &e*i"i .ukti5.ukti t*an"ak"i keuan(an De"e.e* 2011 an( diu*utkan "ea*a k*ono$o(i" .e*da"a*kan tan((a$ te*)adina t*an"ak"i- Da$a "etia! dokuen t*an"ak"i

#ana diatat )u$a# ak#i*< o$e# "e.a. itu anda #a*u" en(ana$i"a dan en(adakan ka$ku$a"i "endi*i-

II-

&- A$at5a$at an( di"ediakan o$e# Pe"e*ta 1- A$at5a$at tu$i" 2- Ka$ku$ato*

III- IN?ORMASI UMUM

A- Identita" Pe*u"a#aan Dan U"a#a Pokok

Identita" dan U"a#a Pokok Pe*u"a#aan'

Naa Pe*u"a#aanA$aatAkte Pendi*ian

NP%P Noo*

NPPKP Noo*

No- Te$!- @ ?a/HP

' PT HIDRO GAS' J$- Raa Un(a*an Noo*' Sea*an( ' No- :010 T($- 06 Ma*et 2009 7Akte ' Pe*u.a#an Nota*i" Tn- Ha*tanto< S-H- di Sea*an(8-

' 3:-21,-:60-15+99-000 tan((a$ 11 A!*i$ 2009' 3:-21,-:60-15+99-000 tan((a$ 21 Mei 2009

' 0293 9301 ,03 / 0,9, :93 003


PT HIDRO GAS ada$a# "e.ua# !e*u"a#aan !e*"e*oan te*.ata" an( .e*(e*ak da$a.idan( )ua$5.e$i .a*an( da(an(an .e*u!a (a" !*oduk"i PERTAMINA dan ai* inuu*ni ek"t*a ok"i(en den(an e*k BAKSOC- Pe*u"a#aan e.e$i .a*an( da(an(anna"ea*a k*edit da*i .e.e*a!a de!o/!ea"ok di =o(aka*ta dan "ekita*na< keudianen)ua$na ke.a$i "ea*a k*edit ke!ada !e$an((an teta! toko dan kon"uen di=o(aka*ta- Se$ain itu !e*u"a#aan )u(a e$aani !en)ua$an "ea*a tunai ke!ada .e.e*a!a

in"tan"i au!un o*an( !*i.adi-

Di "a!in( u"a#a )ua$5.e$i te*"e.ut di ata"< !e*u"a#aan )u(a en)ua$ )a"a "e*>ie/*e!a*a"idi"!en"e* dan ko!o* (a" .e*.a(ai e*k ke!ada !a*a !eakai dan !e$an((antoko/ounte* "e.a(ai u"a#a !okok $ainna-

&- Ke.i)akan Akuntan"i

Ke.i)akan Akuntan"i an( Dite*a!kan Pe*u"a#aan-1- Uu Si"te !e.ukuan .e*!a"an(an den(an da"a* ak*ua$ .a"i"-

Pe*iode akuntan"i ta#unan 701 Janua*i 1 De"e.e*8-

Su. !e*iode akuntan"i 12 7dua .e$a"8 .u$an- Pada "etia! ak#i* .u$an dan ak#i* ta#un di"u"un $a!o*an keuan(an- Setia! ak#i* .u$an di"u"un Rekon"i$ia"i &ank ata" da"a* *ekenin( ko*an .ank-

Di(unakan )u*na$ uu dan k#u"u" untuk enatat "etia! t*an"ak"i an( te*)adi-

Mata uan( *u!ia# 7Sin($e ;u**en8-

2- Pe.e$ian< "etia! !e.e$ian di!e*#itun(kan PPN Ma"ukan 7AT In8 10F da*i da"a* !en(enaan !a)ak 7noina$ an( #a*u" di.aa* #a*(a .a*an( on(ko" an(kut< tidak te*a"uk !oton(an/di"kon8 dan 4aktu* !a)ak "tanda* dite*ia !ada tan((a$ an( "aa den(an te*)adina !e.e$ian- Setia! .iaa t*an"!ot an( ti.u$ da*i t*an"ak"i !e.e$ian .a*an( da(an(an

en)adi tan((un(an !e*u"a#aan- Me*#andi"e In>ento* ?*ei(#t In a$ue Added Ta 5 AT In Aount" Paa.$e Setia! *etu* !e.e$ian di!e*#itun(kan "e.a(ai !en(u*an( ata" ni$ai utan( da(an(

dan ni$ai !e.e$ian !e*"ediaan 7tidak di(unakan akun *etu* !e.e$ian8- Aount" Paa.$e a$ue Added Ta 5 AT In Me*#andi"e In>ento* Te*in !e.aa*an ditentukan 2/10< N/0- Aount" Paa.$e Pu*#a"e Di"ount"

- Pen)ua$an< "etia! !en)ua$an di!e*#itun(kan PPN Ke$ua*an 7AT In8 10F da*i da"a* !en(enaan !a)ak 7noina$ an( #a*u" dite*ia #a*(a )ua$ on(ko" an(kut< tidak te*a"uk !oton(an/di"kon8 dan 4aktu* !a)ak "tanda* dite*.itkan !ada tan((a$ an( "aa den(an te*)adina !en)ua$an- Setia! .iaa t*an"!ot an( ti.u$ da*i t*an"ak"i !en)ua$an .a*an( da(an(an

en)adi tan((un(an !e.e$i/!e$an((an- Aount" Reei>a.$e a$ue Added Ta 5 AT Out ?*ei(#t Out

Sa$e"



4/45

;o"t o4 Good" So$d Me*#andi"e In>ento*

Setia! *etu* !en)ua$an di!e*#itun(kan "e.a(ai !en(u*an( ata" ni$ai !iutan( da(an( dan ni$ai #a*(a !okok !en)ua$an 7(unakan akun *etu* !en)ua$an8- Sa$e" Retu*n" a$ue Added Ta 5 AT Out Aount" Reei>a.$e Me*#andi"e In>ento* ;o"t o4 Good" So$d

Te*in !e.aa*an ditentukan 1/10< N/0- Sa$e" Di"ount" Aount" Reei>a.$e

3- Piutan( Da(an( Men(anti"i!a"i ti.u$na !iutan( da(an( an( tidak da!at dita(i#< !e*u"a#aan

e.entuk adan(an ke*u(ian !iutan(- &e.an ke*u(ian !iutan( diteta!kan "e.e"a* 0a Teta! Akti>a teta! .e*u)ud an( dii$iki !e*u"a#aan diatat .e*da"a*kan #a*(a !e*o$e#an- Penu"utan 7de!*e"ia"i8 di#itun( den(an etode (a*i" $u*u" 7"t*ai(#t $ine et#od8- Pe*#itun(an dan !enatatan .e.an !enu"utan di$akukan "etia! ak#i* .u$an-

I- RIN;IAN PEKERJAAN



5/45


6/45

O$e# ka*ena tekni"i akuntan"i an( enan(ani !eke*)aan adini"t*a"i/akuntan"i "eenta*a ini"edan( uti< aka !ee(an( "a#a !e*u"a#aan einta anda untuk en((antikanna-Peke*)aan anda ada$a# ene$e"aikan !eke*)aan akuntan"i k#u"u"na untuk !en(e$o$a )u*na$-Sea*a *ini !eke*)aan Anda ada$a# "e.a(ai .e*ikut'

NO A 1 2

3 6 +

ASPEK =ANG DINILAIKETERAMPILANSa$e" Jou*na$ 7108 Reka!itu$a"i 768;a"# Reei!t Jou*na$ 7108 Reka!itu$a"i 768Pu*#a"e" Jou*na$ 7108 Reka!itu$a"i 768

Ju*na$ Pen(e$ua*an ka" 7108 Reka!itu$a"i 768Gene*a$ Jou*na$ 7108 Reka!itu$a"i 768Pett ;a"# Jou*na$ 768

SKOR

161616

1616 6

9

&

12

In>ento* ;a*d 72 ite "ko* 68

SIKAP KERJA

Ke*a!i#an dan ke.e*#a"i$anKee!atan

Tota$ "ko*

10

6 6100

- DA?TAR AKUN

A-Nu.e*

10000

11000

11101

11102

11201

11202

1120

1110

1120

11310

11320

1000

1100

1210

1220

110

120

1310

1320

20000

21000

21210

2110

A""et"

;u**ent A""et"

;a"# in &ank

Pett ;a"#

Aount Reei>a.$e

A$$oane 4o* Dou.t4u$ De.t

Ot#e* Reei>a.$e

Me*#andi"e In>ento*

O44ie Su!!$ie"

a$ue Added Ta 5 In 7AT In8

P*e!aid Inoe Ta

?ied A""et"

Land

&ui$din( at ;o"t

Au- De!- 5 &ui$din(

O44ie Eui!ent at ;o"t

Au- De!- 5 O44ie Eui!ent

e#i$e at ;o"t

Au- De!- 5 e#i$e

Lia.i$itie"

;u**ent Lia.i$itie"

Aount" Paa.$e

%a(e" @ Sa$a*ie" Paa.$e

Utan( Da(an(

Utan( Ga)i dan U!a#

Ha*(a Pe*o$e#an Tana#

Ha*(a Pe*o$e#an Gedun(

Akuu$a"i De!*e"ia"i Gedun(

Ha*(a Pe*o$e#an Pe*a$atan kanto*

Akuu$a"i De!*e"ia"i Pe*a$atan kanto*

Ha*(a Pe*o$e#an Kenda*aan

Akuu$a"i De!*e"ia"i Kenda*aan

Ka" di &ank

Ka" Kei$

Piutan( Da(an(

;adan(an Ke*u(ian Piutan(

Piutan( Lain5$ain

Pe*"ediaan &a*an( Da(an(an

Pe*$en(ka!an Kanto*

PPN Ma"ukan

Uan( Muka PP# &adan

Aount Nae Untuk Menatat Muta"i



7/45

21310

21620

2160

21610

21:::

22000

22100

0000

1100

+000

9000

,000

::::

30000

31100

31110

31120

32000

3000

60000

61000

62000

6000

+0000

+1000

+1100

+1200

+100

+1300

+2000

+2100

+2200

+200

+2300

+2600

+2+00

+2900

+2,00

+2:::

,0000

,1100

,1200

:0000

:1000

:1100

:1:::

E$et*iit< Te$!- @ %ate* Paa.$e

a$ue Added Ta 5 AT Out

Inoe Ta Paa.$e

Di>idend Paa.$e

Ot#e* ;u**ent Lia.i$itie"

Lon( Te* Lia.i$itie"

&ank Loan"

Euit

;oon Stok

Retained Ea*nin("

Di>idend

Inoe Sua*

Hi"to*ia$ &a$anin(

Inoe

Sa$e" o4 Me*#andi"e

Sa$e" Di"ount"

Sa$e" Retu*n"

Se*>ie Inoe

?*ei(#t Out

;o"t O4 Sa$e"

;o"t o4 Good" So$d

Pu*#a"e Di"ount

?*ei(#t In

E!en"e"

Sa$e" E!en"e

%a(e" @ Sa$a*ie" E!en"e

Uno$$eti.$e Aount"

Ad>e*ti"in( E!en"e

De!*eiation E!en"e 5 e#i$e"

Gene*a$ and Ad- E!en"e


E$etiit< %ate*< Te$! E!en"e

Maintenane E!en"e

Ne"!a!e* @ Ta.$oid E!en"e

Su!!$ie" E!en"e

Inoe Ta E!en"e

De!*eiation E! 5 Eui!ent

De!*eiation E! 5 &ui$din(

Ot#e* Gene*a$ @ Ad E!en"e

Ot#e* Inoe

Inte*e"t Re>enue

Ot#e* Re>enue

Ot#e* E!en"e"

&ank ;#a*(e

Inte*e"t E!en"e

Ot#e* E!en"e

Utan( Li"t*ik< Te$!- @ Ai*

PPN Ke$ua*an

Utan( Pa)ak Pen(#a"i$an

Utan( Di>iden

Utan( Lana* Lainna

Utan( &ank Jan(ka Pan)an(

Moda$ Sa#a &ia"a

La.a Dita#an

Di>iden

La.a Pe*iode &e*)a$an

Sa$do Penei.an(

Pen)ua$an &a*an( Da(an(an

Poton(an Pen)ua$an

Retu* Pen)ua$an

Ja"a Re!a*a"i

Ja"a Pen(i*ian Pen)ua$an

Ha*(a Pokok Pen)ua$an

Poton(an Pe.e$ian

&iaa An(kut Pe.e$ian

&iaa Ga)i @ U!a# &a(- Pen)ua$an

&iaa Ke*u(ian Piutan(

&iaa Ik$an

&iaa De!*e"ia"i 5 Kenda*aan

&iaa Ga)i @ U!a# &a(- Uu @ Adin

&iaa Li"t*ik< Ai*< @ Te$e!on

&iaa Pee$i#a*aan @ Re!a*a"i

&iaa Lan((anan Ko*an @ Ma)a$a#

&iaa Pe*$en(ka!an Toko

Pa)ak Pen(#a"i$an &adan

&iaa De!*e"ia"i 5 Pe*a$atan

&iaa De!*e"ia"i 5 Gedun(

&iaa Uu @ Adin Lainna

Penda!atan &un(a

La.a/Penda!atan Lain5$ain

&iaa Adini"t*a"i &ank

&iaa &un(a

Ru(i/&iaa Lain5$ain

+01,5P1511/12 Hak ;i!ta !ada Kedik.ud SPK5+/36


8/45

I- Ne*aa Sa$do !e* 0 No!e.e* 2011

NO- A;;OUNT0 No>e.e* 2010

DE&ET ;REDIT

1110111102

11101120111202112011101120

1131011320110012101220

110

12013101320

21110211202110

2113021160

211+021190211::221001100+000

9000,000::::

311003111031120

3200061000620006000+1100+1200

+100

+01,5P1511/12

;a"# in &ankPett ;a"#

Ma*keta.$e Seu*itie"Aount Reei>a.$eA$$oane 4o* Dou.t4u$ De.tOt#e* Reei>a.$eMe*#andi"e In>ento*O44ie Su!!$ie"

a$ue Added Ta 5 In 7AT In8P*e!aid Inoe TaLand&ui$din( at ;o"tAu- De!- 5 &ui$din(

O44ie Eui!ent at ;o"tAu- De!- 5 O44ieEui!ente#i$e at ;o"tAu- De!- 5 e#i$eAount" Paa.$eIn"u*ane Lia.i$it

%a(e" @ Sa$a*ie" Paa.$eE$et*iit< Te$!- @ %ate*Paa.$eDi>idend Paa.$ea$ue Added Ta 5 AT OutInoe Ta Paa.$e

Ot#e* ;u**ent Lia.i$itie"&ank Loan";oon StokRetained Ea*nin("Di>idendInoe Sua*

Hi"to*ia$ &a$anin(Sa$e" o4 Me*#andi"eSa$e" Di"ount"Sa$e" Retu*n"Se*>ie Inoe;o"t o4 Good" So$d

Pu*#a"e Di"ount

?*ei(#t In%a(e" @ Sa$a*ie" E!en"eUno$$eti.$e Aount"Ad>e*ti"in( E!en"e

+6-393-26


9/45

+1300+2100

+2200

+200+2300+2600+2+00

+2900+2,00+2:::,1100,1200,1:::

:1000:1100:1:::

De!*eiation E!en"e 5e#i$e"%a(e" @ Sa$a*ie" E!en"eE$etiit< %ate* @ Te$!E!en"eMaintenane E!en"e

Ne"!a!e* @ Ta.$oid E!en"eSu!!$ie" E!en"eInoe Ta E!en"eDe!*eiation E! 5 &ui$din(De!*eiation E! 5 Eui!entOt#e* Gene*a$ @ Ad E!en"e

Inte*e"t Re>enueDi>idend Re>enueOt#e* Re>enue&ank ;#a*(eInte*e"t E!en"e

Ot#e* E!en"e

19-060-000


10/45

II- DA?TAR ;USTOMER DAN SUPPLIER

Da4ta* ;u"toe*

Kode

Naa

A$aat

Kota

T($- In>-

Te*in

So- Aa$

;US01

G*o"i* ;AHA=A

J$- Ka$ian(i +

Sea*an(0/11/2011

2/10< n/0

R!,-609-000e.e* 2011

Kode

Naa

SUP01

PT U?UKJA=A

SUP02

PT MANDIRI

J$- Raa %edi KM

13

K$aten

29/11/20112/10< N/0

R!33-000-000ento* !e* 0 No>e.e* 2011

Kode

Naa

Jeni"

Ha*(a Jua$

Ha*(a &e$iJu$a#

Stok

Ni$ai Stok

TG K(

Ta.un( Ga" K(

&a*an( Da(an(an

R!160-000


11/45

Kode

NaaJeni"

Ha*(a Jua$

Ha*(a &e$i

Ju$a#

Stok

Ni$ai Stok

Ga$Ak"o

Ga$on Ak"o 1: Lt*&a*an( Da(an(an

R!6-000a

Teta!

Land

Tan((a$

Pe*o$e#an

Ha*(a

Pe*o$e#an

7R!8

Ta*i4/ta#un

1 Land

Ju$a#

&ui$din(J$- Raa Jo()a5So$o

KM 1< No-1 =k-

Ju$a#

e#i$e"

200+ 196-000-000


12/45

&UKTI TRANSAKSI7LIHAT ?ILE E;EL8


13/45


14/45


15/45


16/45


17/45


18/45


19/45


20/45


21/45


22/45


23/45


24/45


25/45


26/45


27/45


28/45


29/45


30/45


31/45


32/45


33/45


34/45

PETUNJUK MEN=ELESAIKAN SOAL PRAKTIK MENGELOLA &UKU &ESAR

1- Pe*#atikan ke.a$i in4o*a"i an( te*atat di da$a &uku Ka"u"-2- ;e*ati "eua data an( te*da!at da$a .uku Ju*na$ K#u"u" dan ;atatan $ainna ' Ne*aa Sa$do

Ju*na$ Pen)ua$an

Ju*na$ Pene*iaan Ka" Ju*na$ Pe.e$ian

Ju*na$ Pen(e$ua*an Ka"

Ju*na$ Uu- &e*da"a*kan "eua in4o*a"i an( te*"edia te*"e.ut di ata" ke*)akan tu(a"5tu(a" .e*ikut ini ' a- Po"tin( ke da$a &uku &e"a* Uu .- Mene$e"aikan &uku Pe.antu Piutan( da(an( - Mene$e"aikan &uku Pe.antu Utan( da(an( d- Menia!kan Da4ta* Reka!itu$a"i Sa$do Piutan( da(an( e- Menu"un Ne*aa Sa$do3- %aktu an( dia$oka"ikan untuk tu(a" ini ada$a# :0 enit 71a.$eA$$oane 4o* Dou.t4u$ De.tOt#e* Reei>a.$eMe*#andi"e In>ento*O44ie Su!!$ie"a$ue Added Ta 5 In 7AT In8

P*e!aid Inoe TaLand

&ui$din( at ;o"tAu- De!- 5 &ui$din(O44ie Eui!ent at ;o"tAu- De!- 5 O44ie

Eui!ent

+6-393-26


35/45

1310132021110211202110

2113021160

211+021190

211::221001100+0009000,000

::::3110031110311203200061000

620006000+1100+1200+100

+1300+2100

+2200+200+2300

+2600+2+00+2900+2,00+2:::,1100

,1200,1::::1000:1100:1:::

e#i$e at ;o"tAu- De!- 5 e#i$eAount" Paa.$eIn"u*ane Lia.i$it%a(e" @ Sa$a*ie" Paa.$eE$et*iit< Te$!- @ %ate*

Paa.$eDi>idend Paa.$ea$ue Added Ta 5 AT OutInoe Ta Paa.$eOt#e* ;u**ent Lia.i$itie"&ank Loan"

;oon StokRetained Ea*nin("Di>idendInoe Sua*Hi"to*ia$ &a$anin(Sa$e" o4 Me*#andi"e

Sa$e" Di"ount"Sa$e" Retu*n"Se*>ie Inoe;o"t o4 Good" So$dPu*#a"e Di"ount?*ei(#t In


Uno$$eti.$e Aount"Ad>e*ti"in( E!en"eDe!*eiation E!en"e 5e#i$e"%a(e" @ Sa$a*ie" E!en"e

E$etiit< %ate* @ Te$!E!en"eMaintenane E!en"eNe"!a!e* @ Ta.$oid E!en"eSu!!$ie" E!en"e

Inoe Ta E!en"e5

:-000-000


36/45

PT HIDRO GAS

;a"# Reei!t Jou*na$Dee.e* 2011

DE&IT

DATE DO;- NO-

12

66

+

01/&KM02/&KM

0/&KM03/&KM

06/&KM

Pa(e' 12

;REDIT

OTHER A;;OUNTS

RE;EIA&LE

66-010-000


37/45

;a"# Paent Jou*na$Dee.e* 2011

DO;-NO-

01/&KK02/&KK

0/&KK03/&KK

06/&KK0+/&KK09/&KK

0,/&KK0:/&KK

PT HIDRO GAS

Pa(e ' 12

;REDIT

;ASH IN &ANK

19-3-960


38/45

Sa$e" Jou*na$Dee.e* 2011

DE&IT

DATE DO;- NO-

3

,

13

2

23

2,

+1/?P

+2/?P

+/?P

+3/?P

+6/?P

++/?P

+9/?P

Toko Maa*

A(en &AHAGIA

G*o"i* ;AHA=A

A(en &AHAGIA

A(en &AHAGIA

G*o"i* ;AHA=A

Toko Maa*

DES;RIPTION RE? A;;OUNTRE;EIA&LE

13-106-+00


39/45

Pu*#a"e Jou*na$Dee.e* 2011

DE&IT

DATE DO;- NO-

1+

:6/?

,9/?

DES;RIPTION

PT MADUSARI

PT U?UKJA=A

RE? MER;HANDISE INENTOR=

3,-260-000


40/45

PT HIDRO GAS

Meo*ia$ Jou*na$Dee.e* 2011 Pa(e ' 12

DATE

19

DO;-

NO- DES;RIPTION RE?

211101110

11310

9000

21190

21160

31120211+0

21120

11201

1110

61000

DE&IT

,,-000ento*

AT In

02/&M Di>idend

Inoe Ta Paa.$e

Di>idend Paa.$e

0/&M Sa$e" Retu*n" AT Out

In"u*ane Lia.i$it

Aount" Reei>a.$e

Me*#andi"e In>ento*

;o"t o4 Good" So$d

,0-000


41/45



42/45

PETUNJUK MEN=ELESAIKAN SOAL PRAKTIK MEN=ELESAIKAN SIKLUS AKUNTANSI

1- ;e*ati an(ka5an(ka te*da!at da$a Ne*aa Sa$do "e.e$u !ene"uaian-2- Pe*#atikan in4o*a"i tentan( !ene"uaian ak#i* !e*iode 2011

- &e*da"a*kan "eua in4o*a"i an( te*"edia te*"e.ut di ata" ke*)akan tu(a"5tu(a" .e*ikut ini ' a- Menu"un )u*na$ !ene"uaian 7ad)u"tent ent*ie"8 dan !o"tin( ke .uku .e"a* .- Mene$e"aikan ke*ta" ke*)a 7o*k "#eet8 "e!u$u# ko$o - Menu"un $a!o*an keuan(an' La!o*an La.a5Ru(i< La!o*an Pe*u.a#an Ekuita"< Ne*aa< dan La!o*an A*u" Ka" 7etode tidak $an("un(8 d- Menu"un )u*na$ !enutu! 7$o"in( ent*ie"8 dan !o"tin( ke .uku .e"a* e- Menu"un ne*aa "a$do "ete$a# !enutu!an 7!o"t $o"in( t*ia$ .a$ane83- %aktu an( dia$oka"ikan untuk tu(a" ini ada$a# 1,0 enit 7 )a86- Ke*)akan den(an te$iti< e!at dan *a!i-

&O&OT PENILAIAN

Pe*inian .o.ot !eni$aian "e.a(ai .e*ikut ' No-Tu(a"5tu(a"

1-2--3-6-+-9-

Ju*na$ Pene"uaian 7Ad)u"tent Ent*ie"8Ke*ta" Ke*)a 7%o*k S#eet8La! La.a5Ru(i< La! Pe*u.a#an Ekuita"< Ne*aa @ A*u" Ka"Ju*na$ Penutu!Po"tin( Ju*na$ Pene"uaian @ Ju*na$ Penutu!Ne*aa Sa$do Sete$a# Penutu!anKete$itian< Ke*a!ian< Ke.e*"i#an

Tota$

Sko*Mak" 16 30 20 6 6 6 10

100

Sko*Rii$

NO-

111011110211101120111202

11201110112011310113201100

121012201101201310

A;;OUNT

;a"# in &ankPett ;a"#Ma*keta.$e Seu*itie"Aount Reei>a.$eA$$oane 4o* Dou.t4u$ De.t

Ot#e* Reei>a.$eMe*#andi"e In>ento*O44ie Su!!$ie"a$ue Added Ta 5 In 7AT In8P*e!aid Inoe TaLand

&ui$din( at ;o"tAu- De!- 5 &ui$din(O44ie Eui!ent at ;o"tAu- De!- 5 O44ie Eui!ente#i$e at ;o"t

Dee.e* 1< 2011

DE&IT

+1-:66-22,


43/45

132021110211202110

2113021160211+021190211::22100

1100+0009000,000::::31100

31110311203200061000620006000

+1100+1200+100+1300+2100+2200

+200

+2300+2600+2+00+2900+2,00

+2:::,1100,1200,1::::1000

:1100

Au- De!- 5 e#i$eAount" Paa.$eIn"u*ane Lia.i$it%a(e" @ Sa$a*ie" Paa.$eE$et*iit< Te$!- @ %ate*Paa.$e

Di>idend Paa.$ea$ue Added Ta 5 AT OutInoe Ta Paa.$eOt#e* ;u**ent Lia.i$itie"&ank Loan";oon Stok

Retained Ea*nin("Di>idendInoe Sua*Hi"to*ia$ &a$anin(Sa$e" o4 Me*#andi"eSa$e" Di"ount"

Sa$e" Retu*n"Se*>ie Inoe;o"t o4 Good" So$dPu*#a"e Di"ount?*ei(#t In%a(e" @ Sa$a*ie" E!en"e

Uno$$eti.$e Aount"

Ad>e*ti"in( E!en"eDe!*eiation E!en"e 5 e#i$e"%a(e" @ Sa$a*ie" E!en"eE$etiit< %ate* @ Te$! E!en"eMaintenane E!en"e

Ne"!a!e* @ Ta.$oid E!en"eSu!!$ie" E!en"eInoe Ta E!en"eDe!*eiation E! 5 &ui$din(De!*eiation E! 5 Eui!ent

Ot#e* Gene*a$ @ Ad E!en"e

0


44/45

PT HIDRO GAS

;a"# Reei!t Jou*na$Dee.e* 2011

DE&IT

DATE DO;- NO-

1

266

+

01/&KM

02/&KM0/&KM03/&KM

06/&KM

Pa(e' 12

;REDIT

OTHER A;;OUNTS

RE;EIA&LE

66-010-000


45/45

;a"# Paent Jou*na$Dee.e* 2011

DO;-NO-

01/&KK

02/&KK0/&KK03/&KK

06/&KK0+/&KK

09/&KK0,/&KK0:/&KK

PT HIDRO GAS

Pa(e ' 12

;REDIT

;ASH IN &ANK

19-3-960

6018-p1-spk-akuntansi soal amp chart of accounts

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