LOMBA KOMPETENSI SISWA

SEKOLAH MENENGAH KEJURUAN

TINGKAT PROVINSI DKI JAKARTA

TAHUN 2011

BIDANG LOMBA

AKUNTANSI

LEMBAR SOAL

MENGELOLA BUKU BESAR

STAPI INDONESIA
Jalan Raden Saleh, Kompleks Palem Ganda Asri Blok B10
Nomor 3
(Belakang Carefour Mal CBD Ciledug), Karang Tengah,
Tangerang
Taman Mini Indonesia Indah, Gedung Pewangan
Telp (021) 33269500, 7300906 Fax (021) 7300906
Tanggal 13-14 September 2011
www.stapiindonesia.wordpress.com
 PETUNJUK PENYELESAIAN SOAL PRAKTEK AKUNTANSI
MENGELOLA BUKU BESAR

1. Perhatikan kembali informasi yang ada dalam Buku Jurnal.

2. Cermati semua data yang terdapat dalam buku Jurnal Khusus dan Catatan lainnya :
● Neraca Saldo
● Jurnal Penjualan
● Jurnal Penerimaan Kas
● Jurnal Pembelian
● Jurnal Pengeluaran Kas
● Jurnal Umum

3. Berdasarkan semua informasi yang tersedia tersebut diatas, kerjakan tugas-tugas berikut ini :
a. Posting ke dalam Buku Besar Umum
b. Menyelesaikan Buku Pembantu Piutang Dagang
c. Menyelesaikan Buku Pembantu Utang Dagang
d. Menyiapkan Daftar Rekapitulasi Saldo Piutang Dagang
e. Menyusun Neraca Saldo

4. Waktu yang dialokasikan untuk tugas ini adalah 90 menit (1,5 jam)

5. Kerjakan dengan teliti, cepat, dan rapih

NERACA SALDO
PT. STAPI INDONESIA

Account 30-Nov-2011
Number Account Name
DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 -
1-1101 Bank Mandiri 93,711,471.25 -
1-1102 Marketable Securities 53,040,000.00 -
1-1103 Accounts Receivable 161,150,000.00 -
1-1104 Allowance for Uncollectible Accounts - 8,057,500.00
1-1105 Merchandise Inventory 224,400,000.00 -
1-1107 Office Supplies 28,700,000.00 -
1-1108 VAT-In 6,446,000.00 -
1-1109 Prepaid Income Tax 42,790,000.00 -
1-1110 Prepaid Rent 90,000,000.00 -
1-2100 Land 200,000,000.00 -
1-2101 Vehicles 135,000,000.00 -
1-2102 Accumulated Depreciation - Vehicles - 63,281,250.00
1-2103 Equipment 817,000,000.00 -
1-2104 Accumulated Depreciation - Equipment - 531,625,000.00
1-3100 Building in Process 758,000,000.00 -
2-1100 Accounts Payable - 73,000,000.00
2-1101 Asesories Liability - 2,836,240.00
2-1103 Electricity, Telephone & Water Payable - 1,750,000.00
2-1104 VAT - Out - 21,115,000.00
2-1105 Income Tax Payable - 332,990.00
2-2100 Bank Loan - 300,506,888.76
3-1000 Common Stock - 125,000,000.00
3-1001 Retained Earnings - 1,071,763,666.28
4-1000 Sales - 1,418,120,000.00
4-1001 Sales Discounts 21,271,800.00 -
4-1002 Sales Returns 32,616,760.00 -
5-1000 Cost of Good Sold 709,060,000.00 -
6-1100 Wages & Salaries Expense 50,000,000.00 -
6-1103 Advertising Expense 1,375,000.00 -
6-1105 Representation Expense 12,500,000.00
6-2100 Wages & Salaries Expense 165,000,000.00 -
6-2101 Electricity, Telephone & Water Expense 7,470,000.00 -
6-2102 Maintenance Expense 1,221,000.00 -
6-2103 News Paper & Magazines Expense 858,000.00 -
6-2109 Other General & Administrative Expense 325,000.00 -
8-1000 Interest Revenue - 3,652,000.00
8-1001 Dividend Revenue - 6,600,000.00
8-1002 Gain on Sales of Marketable Securities - 27,800,000.00
8-1004 Other Income - 354,000.00
9-1000 Bank Charges 165,000.00 -
9-1001 Interest Expense 36,940,503.79
9-1002 Loss on Sales of Marketable Securities 1,500,000.00 -
9-1003 Other Expense 254,000.00 -

3,655,794,535.04 3,655,794,535.04

7
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2011.

2 Marketable Securities
Merupakan investasi jangka pendek berupa saham preferen 14% PT. Unilever, Tbk dengan nilai nominal
Rp 50,000.00 per lembar. Pembelian dilakukan pada tanggal 1 Agustus 2011 sebanyak 1000 lembar
dengan kurs 104. Provisi dan meterai sebesar 2%. Dividen dibayarkan setiap akhir tahun.

3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2011, dengan rincian sebagai berikut:
a. PT. MERAPI Rp 77,000,000.00 Tanggal 23 Nopember 2011, Termin 2/10 n/30
b. CV. MENTAWAI Rp 49,500,000.00 Tanggal 26 Nopember 2011, Termin 2/10 n/30
c. WASIOR BIKERSHOP Rp 34,650,000.00 Tanggal 30 Nopember 2011, Termin 2/10 n/30
Total Rp 161,150,000.00

4 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2011, dengan rincian sebagai berikut:
No. Item Kuantitas Harga Pokok/ Unit Nilai Persediaan Harga Jual/ Unit
a Sepeda Fixie Frame Standar Lokal 45 Rp 1,500,000.00 Rp 67,500,000.00 Rp 2,100,000.00
b Sepeda Fixie Evolution United Bike 36 Rp 2,800,000.00 Rp 100,800,000.00 Rp 3,300,000.00
c Sepeda Fixie Zenith Fx Polygon 17 Rp 3,300,000.00 Rp 56,100,000.00 Rp 4,000,000.00
Total Rp 224,400,000.00

5 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2011.

6 Prepaid Income Tax

Merupakan Uang Muka PPh dengan rincian sebagai berikut:
a Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2011 Rp 41,800,000.00
b Uang Muka PPh Pasal 23 atas pendapatan dividen Rp 990,000.00
Total Rp 42,790,000.00

7 Prepaid Rent
Merupakan saldo sewa bangunan yang dibayar pada tanggal 1 Januari 2011 untuk 12 bulan.
8 Accounts Payable
PT. BIMA SAKTI Rp 73,000,000.00 Tanggal 25 Nopember 2011, Termin 5/20 n/30

9 Asesories Payable
Merupakan saldo hutang asesories bulan Januari s.d Nopember 2011 yang masih harus dibayar.

10 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2011.
11 Electricity, Telephone & Water Payable
Merupakan saldo hutang listrik, telepon & air bulan Nopember 2011.
12 Income Tax Payable
Merupakan saldo hutang PPh Pasal 21 atas gaji bulan Nopember 2011.

13 Bank Loan
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2011 1 4,326,769.19 716,739.67 3,610,029.52 308,714,362.19
2 4,326,769.19 725,101.63 3,601,667.56 307,989,260.56
3 4,326,769.19 733,561.15 3,593,208.04 307,255,699.41
4 4,326,769.19 742,119.36 3,584,649.83 306,513,580.04
5 4,326,769.19 750,777.42 3,575,991.77 305,762,802.62
6 4,038,478.49 853,449.30 3,185,029.19 304,909,353.32
7 4,038,478.49 862,339.39 3,176,139.10 304,047,013.93
8 4,038,478.49 871,322.09 3,167,156.40 303,175,691.84
9 4,038,478.49 880,398.37 3,158,080.12 302,295,293.47
10 4,038,478.49 889,569.18 3,148,909.31 301,405,724.29
11 4,038,478.49 898,835.53 3,139,642.96 300,506,888.76
12 3,947,007.63 941,938.74 3,005,068.89 299,564,950.01
10
 PT STAPI INDONESIA
Cash Receipt Journal
DESEMBER 2011 Page :

DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
BANK MANDIRI ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
11101 11103
2-Dec 01/BKM PT MERAPI, PELUNASAN PIUTANG 23/11 75,460,000.00 41001 1,540,000.00 77,000,000.00

5-Dec 02/BKM CV MENTAWAI, PELUNASAN PIUTANG 26/11 48,510,000.00 41001 990,000.00 49,500,000.00

10-Dec 03/BKM WASIOR BIKERSHOP, PELUNASAN PIUTANG 30/11 33,957,000.00 41001 693,000.00 34,650,000.00

11-Dec 04/BKM CV MENTAWAI, UANG MUKA PENJUALAN 22,000,000.00 21107 20,000,000.00

21104 2,000,000.00

12-Dec 05/BKM PENJUALAN TUNAI 52,953,450.00 41000 47,900,000.00

21101 239,500.00

21104 4,813,950.00

51000 34,200,000.00 11106 34,200,000.00

20-Dec 06/BKM PENJUALAN TUNAI 79,817,100.00 41000 72,200,000.00

21101 361,000.00

21104 7,256,100.00

51000 50,600,000.00 11106 50,600,000.00

21-Dec 07/BKM PENJUALAN TUNAI 118,730,700.00 41000 107,400,000.00

21101 537,000.00

21104 10,793,700.00

51000 77,000,000.00 11106 77,000,000.00

22-Dec 08/BKM PENJUALAN 1000 SAHAM PT UNILEVER, TBK 56,867,500.00 62104 57,500.00 11102 53,040,000.00

81002 3,885,000.00

28-Dec 09/BKM PENERIMAAN PIUTANG KEMENTERIAN PEMUDA 201,449,737.50 11109 3,067,762.50 224,969,250.00

21104 20,451,750.00

Jumlah 689,745,487.50 188,600,012.50 386,119,250.00 492,226,250.00

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11101 689,745,487.50 11102 53,040,000.00
11109 3,067,762.50 11103 386,119,250.00
BOOKED BY
21104 20,451,750.00 11106 161,800,000.00
41001 3,223,000.00 21101 1,137,500.00
51000 161,800,000.00 21104 24,863,750.00
62104 57,500.00 21107 20,000,000.00
41000 227,500,000.00
81002 3,885,000.00
TOTAL 878,345,500.00 TOTAL 878,345,500.00
 PT STAPI INDONESIA
Cash Payment Journal
DESEMBER 2011 Page :

DEBET CREDIT
ACCOUNTS OTHER OTHER
DATE DOC. NO. DESCRIPTION REF
ACCOUNT BANK MANDIRI ACCOUNT
PAYABLE AMOUNT AMOUNT
NO. NO.
21100 11101
10-Dec 01/BKK PT BIMA SAKTI, PELUNASAN HUTANG 25/11 73,000,000.00 69,350,000.00 51000 3,650,000.00

12-Dec 02/BKK PT BROKER, PEMBELIAN SAHAM PT BLUE BIRD, TBK 11102 167,475,000.00 167,475,000.00

15-Dec 03/BKK PLN,PDAM,TELKOM 21103 1,750,000.00 1,750,000.00

15-Dec 04/BKK PELUNASAN HUTANG PPH 21 DAN ANGSURAN PPH 25 21105 332,990.00

11109 4,300,000.00 4,632,990.00

23-Dec 05/BKK PEMBELIAN MOBIL BOX 12101 142,000,000.00

11108 11,500,000.00 153,500,000.00

26-Dec 06/BKK PELUNASAN PPN KURANG BAYAR 21104 21,115,000.00 14,669,000.00 11108 6,446,000.00

29-Dec 07/BKK PELUNASAN ANGSURAN HUTANG BANK 22100 941,938.74

91001 3,005,068.89 3,947,007.63

30-Dec 08/BKK PENGISIAN DANA KAS KECIL 62103 400,000.00

61105 2,000,000.00 2,400,000.00

31-Dec 09/BKK PEMBAYARAN JASA PEMERIKSAAN TAHUN 2011 62108 20,000,000.00

11108 2,000,000.00 21,500,000.00 21105 500,000.00

31-Dec 10/BKK GAJI KARYAWAN 61100 10,765,000.00 21108 267,500.00

62100 3,475,000.00 13,639,510.00 21105 332,990.00

Jumlah 73,000,000.00 391,059,997.63 452,863,507.63 11,196,490.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11102 167,475,000.00 11101 452,863,507.63
11108 13,500,000.00 11108 6,446,000.00
BOOKED BY
11109 4,300,000.00 21108 267,500.00
12101 142,000,000.00 21105 832,990.00
21100 73,000,000.00 51000 3,650,000.00
21103 1,750,000.00
21104 21,115,000.00
21105 332,990.00
22100 941,938.74
61100 10,765,000.00
61105 2,000,000.00
62100 3,475,000.00
62103 400,000.00
62108 20,000,000.00
91001 3,005,068.89

TOTAL 464,059,997.63 TOTAL 464,059,997.63

 PT. STAPI INDONESIA
Sales Journal
DESEMBER 2011 Page :

DEBET CREDIT
DATE DESCRIPTION REF ACCOUNTS OTHER VAT OTHER
DOC.
ACCOUNT SALES ACCOUNT
NO. RECEIVABLE AMOUNT OUT AMOUNT
NO. NO.
11103 41000 21104
8-Dec 01/FPJ WASIOR BIKERSHOP 279,138,750.00 252,500,000.00 25,376,250.00 21101 1,262,500.00
51000 202,500,000.00 11106 202,500,000.00
9-Dec 02/FPJ PT MERAPI 250,395,750.00 226,500,000.00 22,763,250.00 21101 1,132,500.00
51000 179,500,000.00 11106 179,500,000.00
14-Dec 03/FPJ CV MENTAWAI 60,138,650.00 21107 20,000,000.00 74,300,000.00 7,467,150.00 21101 371,500.00
21104 2,000,000.00 11106 60,600,000.00
51000 60,600,000.00
27-Dec 04/FPJ KEMENTERIAN PEMUDA 224,969,250.00 203,500,000.00 20,451,750.00 21101 1,017,500.00
51000 139,844,384.71 11106 139,844,384.71
Jumlah 814,642,400.00 604,444,384.71 756,800,000.00 76,058,400.00 586,228,384.71

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11103 814,642,400.00 11106 582,444,384.71
21107 20,000,000.00 21101 3,784,000.00
BOOKED BY
51000 582,444,384.71 21104 76,058,400.00
21104 2,000,000.00 41000 756,800,000.00

TOTAL 1,419,086,784.71 TOTAL 1,419,086,784.71

 PT STAPI INDONESIA
Purchase Journal
DESEMBER 2011 Page :

DEBET CREDIT
REF VAT OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION MERCHANDISE
ACCOUNT ACCOUNT
INVENTORY IN AMOUNT PAYABLE AMOUNT
NO NO
11106 11108 21100
7-Dec 01/PJ PT BIMA SAKTI 421,500,000.00 42,150,000.00 51000 500,000.00 464,150,000.00
24-Dec 02/PJ PT BIMA SAKTI 149,000,000.00 14,900,000.00 51000 500,000.00 164,400,000.00

Jumlah 570,500,000.00 57,050,000.00 1,000,000.00 628,550,000.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11106 570,500,000.00 21100 628,550,000.00
11108 57,050,000.00
BOOKED BY
51000 1,000,000.00

TOTAL 628,550,000.00 TOTAL 628,550,000.00

 PT. STAPI INDONESIA
Memorial Journal
DESEMBER 2011 Page :

DOC.
DATE Account Number REF DEBET CREDIT
NO.

20-Dec 65/FPJ Accounts Payable 21100 Rp 6,380,000.00 ----

Merchandise Inventory 11106 ---- Rp 5,800,000.00

VAT In 11108 ---- Rp 580,000.00

(retur pembelian ke PT Bima Sakti atas faktur 01/FJ tgl 7/12/2011)

22-Dec 01/BM Dividend 31002 Rp 50,000,000.00 ----

Income Tax Payable 21105 ---- Rp 5,000,000.00

Dividend Payable 21106 ---- Rp 45,000,000.00

(pengumuman dividen tahun 2011)

24-Dec 02/BM Sales Return 41002 Rp 3,300,000.00 ----

Asesories Liability 21101 Rp 16,500.00 ----

VAT Out 21104 Rp 331,650.00 ----

Accounts Receivable 11103 ---- Rp 3,648,150.00

Merchandise Inventory 11106 Rp 2,800,000.00

Cost of Good Sold 51000 Rp 2,800,000.00

(retur penjualan CV Mentawai tgl 14/12/2011)

Jumlah Rp 62,828,150.00 Rp 62,828,150.00

RECAPITULATION
ACC NO. DEBET CREDIT
11103 3,648,150.00
11106 2,800,000.00 5,800,000.00
11108 580,000.00
21100 6,380,000.00
21101 16,500.00
21104 331,650.00
21105 5,000,000.00
21106 45,000,000.00
31002 50,000,000.00
41002 3,300,000.00
51000 2,800,000.00
TOTAL 62,828,150.00 62,828,150.00
-
 PT STAPI INDONESIA
INVENTORY CARD
DESEMBER 2011

ITEM : Sepeda Fixie Zenith Fx Polygon Metode : MOVING AVERAGE

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION QUANTIT QUANTIT
QUANTITY PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
Y Y
Des 1 Saldo Awal 17 3,300,000.00 56,100,000.00
7 01/PJ Pembelian 45 3,300,000.00 148,500,000.00 62 3,300,000.00 204,600,000.00
8 01/FPJ Penjualan 20 3,300,000.00 66,000,000.00 42 3,300,000.00 138,600,000.00
9 02/FPJ Penjualan 15 3,300,000.00 49,500,000.00 27 3,300,000.00 89,100,000.00
12 05/BKM Penjualan Tunai 3 3,300,000.00 9,900,000.00 24 3,300,000.00 79,200,000.00
14 03/FPJ Penjualan 5 3,300,000.00 16,500,000.00 19 3,300,000.00 62,700,000.00
20 06/BKM Penjualan Tunai 4 3,300,000.00 13,200,000.00 15 3,300,000.00 49,500,000.00
21 07/BKM Penjualan Tunai 12 3,300,000.00 39,600,000.00 3 3,300,000.00 9,900,000.00
24 02/PJ Pembelian 15 3,400,000.00 51,000,000.00 18 3,383,333.33 60,900,000.00
27 04/FPJ Penjualan 15 3,383,333.33 50,750,000.00 3 3,383,333.33 10,150,000.00