SOAL PRAKTIK MYOB PERUSAHAAN DAGANG

UD RASELA MEDIA MANDIRI

Identitas Perusahaan dan Usaha pokok
Nama perusahaan : UD Rasela Media Mandiri (NAMA SISWA)
Nama Pemilik : Rasela Marta
Bidang Usaha : Computer Dealer
Alamat : Jl. Pamulang Raya 17, Tangerang Selatan.
No Telepon/Faximile: 021 7434352
Alamat email : [email protected]
Bank : MANDIRI KCP Pamulang
No Rekening : 048 213 457896

Kebijakan Komputerisasi Akuntansi

1. Menggunakan sistem berpasangan dangan dasar akrual basis.
2. Menggunakan sistem mata uang rupiah & pencatatan tanggal Indonesia.
3. Menggunakan Special Journal
4. Pada tahap setup untuk periode akuntansi dinyatakan sebagai berikut:
 Tahun akuntansi berjalan (Current Financial year) : 2013,
 Bulan akhir tahun (Last month of the year) : December,
 Bulan pergantian (Conversion Month) : January,
 Jumlah bulan dalam speriode (Accounting Period) : Twelve.
5. Pada tahap pembuatan daftar akun (Build your accounts list):
 Mengimport daftar akun yang telah disediakan oleh perusahaan.
o (I would like to import a list of accounts provided by …. )
6. Pada tahap pembuatan dan penyimpanan file data bisnis yang baru:
 Company file name : UD-RMM
 Folder penyimpanan file : Document atau My Document

Masalah Pajak (PPN)

1. Setiap pembelian/penjualan barang dagangan diperthitungkan PPN 10%
2. Harga-harga yang tertulis di dalam faktur pembelian dan penjualan sudah termasuk
PPN 10% (tax Inclusive).
3. Jika terjadi retur pembelian atau retur penjualan maka PPN masukan atau PPN
keluaran akan diperhitungkan pengurangannya.
4. Pembayaran utang dan penerimaan pelunasan piutang dengan discount akan langsung
mengurangi nilai piutang/utang tetapi tidak mempengaruhi PPN yang telah
diperhitungkan.
5. GST (Good Services Tax), yang akan diedit menjadi: PPN (Pajak Pertambahan Nilai)
sebesar 10%.
A. MEMBUAT DAFTAR AKUN
DAFTAR AKUN UD RASELA MEDIA MANDIRI
Account
Account Name Header Account Type
Number
10000 Assets H Asset
11000 Current Assets H Asset
11100 Cash On Hand H Asset
11110 Cash In Bank Bank
11120 Payroll Cheque Account Bank
11130 Cash Drawer Bank
11140 Petty Cash Bank
11150 Undeposited Funds Bank
11160 Electronic Clearing Account Bank
11210 Account Receivable Accounts Receivable
11220 Allowance for Doubtful Debts Accounts Receivable
11300 Merchandise Inventory H Asset
11310 Inventory - Computers Other Current Asset
11320 Inventory - Printers Other Current Asset
11400 Other Current Assets H Asset
11410 Supplies Inventory Other Current Asset
11420 Deposits Paid Other Current Asset
11430 Prepaid Insurance Other Current Asset
11440 Prepaid Rent Other Current Asset
12000 Fixed Assets H Asset
12100 Store Equipment H Asset
12110 Store Equip - at Cost Fixed Asset
12120 Store Equip - Accum Dep'n Fixed Asset
12200 Leasehold Improvements H Asset
12210 Improvements at Cost Fixed Asset
12220 Improvements Amortisation Fixed Asset
12300 Demonstration Equipment H Asset
12310 Demo Equip - at Cost Fixed Asset
12320 Demo Equip - Accum Dep'n Fixed Asset
12400 Office Equipment H Asset

Account
Account Name Header Account Type
Number
12410 Office Equip - at Cost Fixed Asset
12420 Office Equip- Accum Dep'n Fixed Asset
12500 Furniture & Fixtures H Asset
12510 Furniture Equip - at Cost Fixed Asset
12520 Furniture Equip- Accum Dep'n Fixed Asset
 12600 Motor Vehicles H Asset
12610 Motor Vehicles - at Cost Fixed Asset
12620 Motor Vehicles - Accum Dep'n Fixed Asset
20000 Liabilities H Liability
21000 Current Liabilities H Liability
21100 Credit Cards H Liability
21110 Bankcard Credit Card
21120 MasterCard Credit Card
21200 Account Payable Accounts Payable
21210 A/P Accrual - Inventory Other Current Liability
21300 PPN Liabilities H Liability
21310 PPN Collected Other Current Liability
21320 PPN Paid Other Current Liability
21330 PPN Payable Other Current Liability
21400 Payroll Liabilities H Liability
21410 Wages & Salaries Payable Other Current Liability
21420 Hari Raya Incentive Payable Other Current Liability
21500 Customer Deposits Other Current Liability
21600 Income Tax Payable Other Current Liability
22000 Long Term Liabilities H Liability
22100 Mandiri Loan Long Term Liability
22200 Other Long Term Liabilities Long Term Liability
30000 Equity H Equity
31000 Rasela Marta's Equity H Equity
31100 Rasela Marta's Capital Equity
31200 Rasela Marta's Drawings Equity
38000 Retained Earnings Equity
39000 Current Year Earnings Equity
39999 Historical Balancing Equity
40000 Income H Income
41000 Sales H Income
41100 Sales - Computers Income
41200 Sales - Printers Income
45000 Freight Collected Income

Account
Account Name Header Account Type
Number
46000 Late Fees Collected Income
48000 Miscellaneous Income Income
50000 Cost of Goods Sold H Cost of Sales
51100 COGS - Computer Cost of Sales
51200 COGS - Printer Cost of Sales
53000 Sales Discounts Cost of Sales
 60000 Expenses H Expense
61000 General & Administrative Exp H Expense
61200 Bank Charges Expense
61300 Depreciation Expense
61400 Subscriptions Expense
61500 Office Supplies Expense
61600 Purchase Discounts Expense
61700 Freight Paid Expense
61800 Late Fees Paid Expense
63000 Advertising & Promotion Exp H Expense
63100 Advertising Expense
63110 In-store Promotions Expense
64000 Operating Expenses H Expense
64100 Maintenance Expense
64200 Postage Expense
64300 Speedy - Internet Expense
64400 Rent Expense
64500 Telephone Expense
64600 Water Expense
64650 Electricity Expense
64700 Cleaning Expense
64800 Store Supplies Expense
64900 Merchandise Spoilage Expense
65100 Employment Expenses H Expense
65110 Staff Amenities Expense
65120 Wages & Salaries Expense
65130 Workers' Compensation Expense
65140 Other Employer Expenses Expense
80000 Other Incomes H Other Income
81000 Interest Income Other Income
90000 Other Expenses H Other Expense
91000 Interest Expense Other Expense
92000 Income Tax Expense Other Expense

B. MEMBUAT BUKU PEMBANTU

Daftar Customers

Kode Nama Alamat Telepon

C-001 Toko Ganesha Unggul Jl. Setia Budi 23, Pamulang 021 7431270
C-002 Toko Global Persada Jl. Cendana 11, Ciputat 021 7431171
 Catatan:
Termin pembayaran untuk Customer: 2/10, n/30 dan denda late payment 2%.

Daftar Suppliers
Kode Nama Alamat Telepon
S-001 PT Merbabu Raya Jl. Gajah Mada 12 Jakarta 021 4433000
S-002 PT Merapi Abadi Jl. Mangga Dua 29 Jakarta 021 2335577

Catatan:
Termin pembayaran dari Supplier: 3/10, n/30 dan denda late payment 2%.

Persediaan Barang Dagangan

Tabel persediaan barang dagangan per awal januari 2013.

No Kode Nama Barang Kelompok Jml Cost/Unit Total

Unit
1 COM-001 HP Pro book 4421s Computer 20 9.000.000,- 180.000.000,-
2 COM-002 HP Pro book 5530 Computer 12 11.000.000,- 132.000.000,-
3 PRN-001 Canon Lj-215 Printer 40 650.000,- 26.000.000,-
4 PRN-002 Canon Bj-555 Printer 40 350.000,- 14.000.000,-

Pencatatan Persediaan
 Sistem pencatatan persediaan: sistem perpetual.
 Metode perhitungan: metode rata-rata bergerak (moving average).

C. MENGENTRI SALDO AWAL

UD RASELA MEDIA MANDIRI
Neraca Saldo Per 31 Desember 2012
No. Akun Nama Akun Debit Kredit
Rp. Rp.
1-1110 Cash In Bank 210.000.000
1-1140 Petty Cash 5.000.000
1-1210 Account Receivable 275.000.000
1-1310 Inventory - Computers 312.000.000
1-1320 Inventory - Printers 40.000.000
1-1410 Supplies Inventory 4.300.000
1-2110 Store Equip at Cost 100.000.000
1-2120 Store Equip Accum Dep 10.000.000
1-2310 Demo Equip at Cost 20.000.000
1-2320 Demo Equip Accum Dep 2.000.000
1-2410 Office Equip at Cost 60.000.000
1-2420 Office Equip Accum Dep 12.000.000
 1-2510 Furniture Equip at Cost 80.000.000
1-2520 Furniture Equip Accum Dep 16.000.000
2-1200 Account Payable 187.000.000
2-1600 Income Tax Payable 8.300.000
2-2100 Bank Mandiri Loan 300.000.000
3-1100 Rasela Marta Capital 571.000.000

Jumlah 1.106.300.000 1.106.300.000

Daftar Saldo Piutang Dagang

Per awal Januari 2013

Kode Nama Keterangan Faktur Jumlah (Rp.)

C-001 Toko Ganesha Unggul Faktur Penjualan No. FP-003 209.000.000,-
tanggal 27-12-2012
Termin 2/10, n/30
Denda Late payment 2%/bl.
C-002 Toko Global Persada Faktur Penjualan No. FP-005 66.000.000,-
tanggal 29-12-2012
Termin 2/10, n/30
Denda Late payment 2%/bl.
Jumlah Total 275.000.000,-

Daftar Saldo Utang Dagang

Per awal Januari 2013

Kode Nama Keterangan Faktur Jumlah (Rp.)

S-001 PT Merbabu Raya Faktur Pembelian No. CE-12 110.000.000,-
tanggal 26-12-2012
Termin 3/10, n/30
Denda Late payemnt 3%/bl.
S-002 PT Merapi Abadi Faktur Pembelian No. B-215 77.000.000,-
tanggal 28-12-2012
Termin 3/10, n/30
Denda Late payemnt 3%/bl.
Jumlah Total 187.000.000,-