DOKUMEN NEGARA Paket

UJI KOMPETENSI KEAHLIAN

TAHUN PELAJARAN 2017/2018

SOAL PRAKTIK KEJURUAN

Satuan Pendidikan : SMK NEGERI 1

Kompetensi Keahlian : Akuntansi
Kode : 6072
Materi Uji : Memproses Buku Besar
Alokasi Waktu : 10.00 – 11.30 / 90 menit (1,5 Jam)
Bentuk Soal : Penugasan Perorangan

I. PETUNJUK
A. PETUNJUK UMUM
1. Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada lembar jawaban
yang disediakan.
2. Periksa dan bacalah soal praktik sebelum anda menjawabnya.
3. Telitilah perlengkapan lembar soal dan lembar jawaban yang telah disediakan.
4. Laporkan kepada pengawas apabila terdapat kekurangan data/ lembar soal dan lembar
jawaban.
5. Kerjakan pada lembar jawaban yang disediakan dengan ballpoint yang berwarna hitam
(jangan menggunakan pensil).
6. Lembar soal tidak boleh dicoret-coret.
7. Lembar soal harus dikumpulkan kembali beserta lembar jawaban.
8. Periksa kelengkapan lembar soal.
9. Cermati petunjuk/ informasi yang terdapat dalam lembar soal.
10. Kerjakan dengan teliti, cepat dan tepat.

B. KESELAMATAN KERJA
1. Letakkan peralatan diatas meja kerja, rapi dan mudah diambil.
2. Gunakan peralatan keselamatan kerja sesuai prosedur
3. Gunakan peralatan kerja sesuai prosedur

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 PETUNJUK MENYELESAIKAN SOAL PRAKTIK
MENGELOLA BUKU BESAR

1. Perhatikan kembali informasi yang tercatat di dalam Buku Kasus.

2. Cermati semua data yang terdapat dalam buku Jurnal Khusus dan Catatan lainnya:
 Neraca Saldo (Trial Balance)
 Jurnal Penjualan (Sales Journal))
 Jurnal Penerimaan Kas (Cash Receipt Journal)
 Jurnal Pembelian (Purchase Journal)
 Jurnal Pengeluaran Kas (Cash Payment Journal)
 Jurnal Umum (General Journal)
 Buku Kas Kecil
3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas berikut ini :
a. Menyelesaikan Buku Pembantu Piutang dagang
b. Menyelesaikan Buku Pembantu Utang dagang
c. Menyelesaikan rekapitulasi piutang, utang, dan, persediaan barang dagang
d. Posting ke dalam Buku Besar Umum
e. Menyusun Neraca Saldo
4. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1,5 jam)
5. Kerjakan dengan teliti, cepat dan rapi

BOBOT PENILAIAN

Perincian bobot penilaian sebagai berikut :

No Tugas-tugas Skor Maks Skor Riil
.
1. Posting ke dalam Buku Besar Umum 40
2. Buku Pembantu – Piutang dagang 10
3. Buku Pembantu – Utang dagang 10
4. Daftar Rekapitulasi Saldo Piutang Dagang 5
5. Daftar Rekapitulasi Saldo Utang Dagang 5
6. Neraca Saldo 20
7. Ketelitian, Kerapian, Kebersihan 10
Total 100

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NERACA SALDO PER 30 NOVEMBER 2017

PT KURNIA
TRIAL BALANCE
November 30, 2017
(in rupiahs)
Acc. Num. Acc. Name Debet Credit
1-1110 Cash in Bank 264.463.000 -
1-1120 Petty Cash 6.000.000 -
1-1210 Accounts Receivable - -
1-1220 Installment Contract Receivable 110.000.000 -
1-1230 Allowance for Doubtful Debt - 7.200.000
1-1310 Merchandise Inventory 180.000.000 -
1-1320 Supplies 13.600.000 -
1-1410 Prepaid Rent - -
1-1420 Prepaid Insurance 8.000.000 -
1-1510 PPN Income 112.200.000 -
1-2100 Stock Investment 670.000.000 -
1-3100 Land - -
1-3210 Building at Cost 320.000.000 -
1-3220 Building Accumulated Depr - 30.000.000
1-3310 Vehicle at Cost 160.000.000 -
1-3320 Vehicle Accumulated Depr - 10.000.000
1-3410 Equipment at Cost 130.000.000 -
1-3420 Equipment Accumulated Depr - 42.000.000
2-1100 Accounts Payable - 154.000.000
2-1200 Accruad Expense - 1.875.000
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 133.000.000
2-2100 Bank Mandiri Loan - 200.000.000
3-1100 Commod Stock - 1.030.000.000
3-1200 Retained Earning - 124.200.000
Defered Gross Profit on
3-1300 - 22.000.000
Realization
3-1400 Income Summary - -
4-1100 Sales of Merchandise - 1.093.200.000
4-1200 Sales of Installment - -
4-1300 Freight Collected - 15.000.000
4-1400 Late Fees Collected - -
4-1500 Sales Discount 17.000.000 -
5-1100 Cost of goods Sold 674.880.000 -
5-1200 Cost of goods Sold of Installment - -
5-1300 Freight Paid 2.440.000 -
5-1400 Purchese Discount - 2.180.000

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 6-1100 Advertising Expenses 44.000.000 -
6-1200 In Store Promotion Expense - -
6-1300 Utility Expense 10.800.000 -
6-1400 Telephone Expense - -
6-1500 Rent Expense - -
6-1600 Supplies Expense 15.200.000 -
6-1700 Maintenance and Repair Expense 9.750.000 -
6-1800 Bad Debt Expense - -
6-1900 Depreciation Expense 40.250.000 -
6-2100 Insurance Expense 13.000.000 -
6-2200 Late Fees Expense - -
6-2300 Wages & Salaries 53.000.000 -
8-1000 Interest Income - 7.000.000
8-2000 Dividend Revenue - 17.000.000
9-1000 Interest Expense 8.140.000 -
9-2000 Bank Service Charge 15.000.000 -
9-3000 Income Tax Expense 10.932.000 -
9-4000 Gain/Loss Sales Vehicle - -

TOTAL 2.888.655.000 2.888.655.000

DAFTAR CUSTOMER & SALDO PIUTANG ANGSURAN

Daftar Customer
Kebijakan kredit
Kode Nama NPWP Alamat
(termin)
C001 Toko Sanex 6.345.569.5.406.421 Jl. Manggala 40 Jakarta 1/10 net 30
Tlp. (021) 428 945

C002 Toko Niaga 6.345.569.8.655.000 Jl. Trunojoyo B/14 Jakarta 1/10 net 30
Tlp. (021) 788 905

C003 Toko Contoh 6.542.569.8.864.000 Jl. Serma Haryono2A, Jakarta 1/10 net 30
Tlp. (021) 228 908

C004 Toko Kent 6.750.569.8.915.000 Jl. Solokan 20, Jakarta 1/10 net 30
Tlp. (021) 665 450

Daftar Saldo Piutang Angsuran Per tanggal 30 November 2017

Nilai Piutang
Kode Keterangan
(Rp.)
C001 Toko Sanex 44.000.000
Faktur FPJ11-8, Trunojoyo. 20 Nop. 2017

C002 Toko Niaga 33.000.000

Faktur FPJ11-11, Trunojoyo. 25 Nop. 2017

C004 Toko Kent 33.000.000

Faktur SPJ11-12, Trunojoyo. 30 Nop. 2017
Jumlah 110.000.000
DAFTAR SUPPLIER & SALDO HUTANG DAGANG
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Daftar Supplier
Kebijakan
Kode Nama NPWP Alamat kredit
(termin)
S001 PT Alam 1.345.569.5.406.421 Jl. Veteran 20, Jelambar, Jakarta 2/10 net 30
Sutra Tlp. (021) 564 610 350

S002 PT Nirwana 1.520.569.8.655.000 Jl. Dipati Ukur I/2 Pulogadung, 2/10 net 30
Jakarta Tlp. (021) 460 397 620

S003 PT Intan Tri 1.542.569.8.864.000 Jl. Mayur Sasongko 17, Kali Kapuk, 2/10 net 30
Guna Jakarta Tlp. (021) 619 300 560

Daftar Saldo Hutang Dagang Per tanggal 30 November 2017

Nilai Hutang
Kode Keterangan
(Rp.)
S001 PT Alam Sutra
Faktur NP8-11, Trunojoyo. 18 Nop. 2017 44.000.000

S002 PT Nirwana
Faktur LI14-11, Trunojoyo. 26 Nop. 2017 22.000.000

S003 PT Intan Tri Guna

Faktur MN22-11, Trunojoyo. 30 Nop. 2017 88.000.000
Jumlah 154.000.000

DAFTAR PRODUK & NILAI PERSEDIAAN

Per tanggal 30 November 2017

Saldo Persediaan Nilai
Item No. Nama Produk
Unit Harga/unit Persediaan
AU-N06 Lemari es 40 2.000.000 80.000.000
AU-N08 AC 40 2.500.000 100.000.000
180..000.000

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 PT KURNIA
SALES OF INSTALLMENT JOURNAL
Month : December 2017
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION
NUMBER REF Installment Contract Cost of goods Sold of Sales of Installment PPN Outcome Freight Collected
Merchandise
Receivable Installment Inventory

Des 2 FPJ12-1 TOKO SANEX 54,000,000 40,000,000 49,000,000 4,900,000 100,000 40,000,000
2017 8 FPJ12-2 TOKO NIAGA 49,000,000 36,000,000 44,000,000 4,400,000 600,000 36,000,000
20 FPJ12-3 TOKO KENT 74,650,000 55,000,000 67,500,000 6,750,000 400,000 55,000,000

TOTAL 177,650,000 131,000,000 160,500,000 16,050,000 1,100,000 131,000,000

1-1220 5-1200 4-1200 2-1500 4-1300 1-1310

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1220 177,650,000 1-1310 131,000,000
5-1200 131,000,000 2-1500 16,050,000
4-1200 160,500,000
4-1300 1,100,000

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 Gain/Loss Sales Vehicle 5,000,000

12 BKM12-3 TOKO NIAGA 3,630,000 3,300,000 Interest Income 330,000

14 NK12-2 TOKO CONTOH 91,000,000 Sales of Merchandise 82,500,000

PPN Outcome 8,250,000

Freight Collected 250,000

Cost of goods Sold 67,500,000 Merchandise Inventory 67,500,000

TOTAL 365,260,000 - 172,500,000 6,600,000 531,160,000

1-1110 4-1500 1-1220

RECAPITULATION

DEBIT CREDIT

Acc. No. Amount Acc. No. Amount

1-1110 365,260,000 1-1220 6,600,000

1-3320 10,000,000 1-1310 157,500,000

5-1100 157,500,000 1-3310 160,000,000

9-4000 5,000,000 2-1500 19,250,000

4-1100 192,500,000

4-1300 1,250,000

8-1000 660,000

Total 537,760,000 Total 537,760,000

537,760,000 Rp 537,760,000

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 PT KURNIA
PURCHASE JOURNAL
Month : December 2017
(in rupiahs)

DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Freight Paid PPN Income Accounts Payable
Inventory

Des 5 NP2-12 PT ALAM SUTRA Rp - Rp 6,100,000 Rp 61,000,000 Rp 67,100,000

2017 13 LI4-12 PT NIRWANA Rp 9,400,000 Rp 94,000,000 Rp 103,400,000

TOTAL Rp - Rp 15,500,000 Rp 155,000,000 Rp 170,500,000

5-1300 1-1510 1-1310 2-1100

RECAPITULATION
DEBIT CREDIT

Acc. No. Amount Acc. No. Amount

1-1310 Rp 155,000,000 2-1100 Rp 170,500,000

1-1510 Rp 15,500,000
5-1300 Rp -

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TOTAL Rp 9,900,000 Rp 9,900,000

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

2-1100 Rp 9,900,000 1-1310 Rp 9,000,000
1-1510 Rp 900,000

TOTAL Rp 9,900,000 TOTAL Rp 9,900,000

Rp -
 TOTAL Rp 9,900,000 Rp 9,900,000

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

2-1100 Rp 9,900,000 1-1310 Rp 9,000,000

1-1510 Rp 900,000

TOTAL Rp 9,900,000 TOTAL Rp 9,900,000

Rp -

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 PT KURNIA
PETTY CASH BOOK
Month : December 2017

(in rupiahs)

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACC. NAME ACC. NUMBER AMMOUNT PETTY CASH
Des 2 VKK12-1 PEMBUATAN BROSUR Advertising Expenses 6-1100 Rp 450,000 Rp 450,000
2017 4 VKK12-2 PEMBELIAN PERLENGKAPAN Supplies 1-1320 Rp 300,000 Rp 300,000
5 VKK12-3 TAGIHAN REKENING TELEPON Accruad Expense 2-1200 Rp 850,000 Rp 850,000
7 VKK12-4 TAGIHAN REKENING LISTRIK Accruad Expense 2-1200 Rp 650,000 Rp 650,000
8 VKK12-5 TAGIHAN REKENING PDAM Accruad Expense 2-1200 Rp 375,000 Rp 375,000
16 VKK12-6 PEMELIHARAAN DAN REPARASI Maintenance and Repair Expense 6-1700 Rp 900,000 Rp 900,000

TOTAL Rp 3,525,000 Rp 3,525,000

1-1120

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1320 Rp 300,000 1-1120 Rp 3,525,000

2-1200 Rp 1,875,000

6-1100 Rp 450,000

6-1700 Rp 900,000

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 PT KURNIA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : LEMARI ES METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE

EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 SALDO AWAL 40 2,000,000.00 80,000,000.00
2017 2 FPJ12-1 TOKO SANEX 10 2,000,000.00 20,000,000.00 30 2,000,000.00 60,000,000.00

5 NP2-12 PT ALAM SUTRA 18 2,000,000.00 36,000,000.00 48 2,000,000.00 96,000,000.00

5 BM12-1 RETUR PT ALAM SUTRA -2 2,000,000.00 (4,000,000.00) 46 2,000,000.00 92,000,000.00

8 FPJ12-2 TOKO NIAGA 8 2,000,000.00 16,000,000.00 38 2,000,000.00 76,000,000.00

1 9 NK12-1 PENJUALAN TUNAI 20 2,000,000.00 40,000,000.00 18 2,000,000.00 36,000,000.00

13 LI4-12 PT NIRWANA 22 2,000,000.00 44,000,000.00 40 2,000,000.00 80,000,000.00

14 NK12-2 TOKO CONTOH 15 2,000,000.00 30,000,000.00 25 2,000,000.00 50,000,000.00
20 FPJ12-3 TOKO KENT 15 2,000,000.00 30,000,000.00 10 2,000,000.00 20,000,000.00

10 2,000,000.00 20,000,000.00

10 2,000,000.00 20,000,000.00

PT KURNIA
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : AC METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE

EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 SALDO AWAL 40 2,500,000.00 100,000,000.00
2017 2 FPJ12-1 TOKO SANEX 8 2,500,000.00 20,000,000.00 32 2,500,000.00 80,000,000.00

5 NP2-12 PT ALAM SUTRA 10 2,500,000.00 25,000,000.00 42 2,500,000.00 105,000,000.00

5 BM12-1 RETUR PT ALAM SUTRA -2 2,500,000.00 (5,000,000.00) 40 2,500,000.00 100,000,000.00

8 FPJ12-2 TOKO NIAGA 8 2,500,000.00 20,000,000.00 32 2,500,000.00 80,000,000.00

9 NK12-1 PENJUALAN TUNAI 20 2,500,000.00 50,000,000.00 12 2,500,000.00 30,000,000.00

13 LI4-12 PT NIRWANA 20 2,500,000.00 50,000,000.00 32 2,500,000.00 80,000,000.00

14 NK12-2 TOKO CONTOH 15 2,500,000.00 37,500,000.00 17 2,500,000.00 42,500,000.00

20 FPJ12-3 TOKO KENT 10 2,500,000.00 25,000,000.00 7 2,500,000.00 17,500,000.00

7 2,500,000.00 17,500,000.00

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