UNIVERSITAS INTERNASIONAL BATAM

SOAL LATIHAN LAB. SISTEM INFORMASI AKUNTANSI

TAHUN AKADEMIK 2019/2020
Mata Kuliah : Laboratorium Sistem Informasi Akuntansi
Fakultas : Ekonomi
Program Studi / semester : Akuntansi / Genap
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PT. Batam Sukses is a motorcycle repair shop. Currently they are also the authorized
distributor of Yamaha product. Purchase is being made with the advance payment system. To
enhance market share, PT. Batam Sukses introduce n/30 system for all their credible
customer. As an accounting consultant. Please help PT. Batam Sukses to develop a computer
system that can maintain their account receiveable and prepare financial report. Below is the
tables that you may need to use:

Sales Header Purchase Header

- Sales No* - Purchase No*
- Sales Date - Purchase Date
- Customer Code - Supplier Code

Sales Detail Purchase Detail

- Sales No - Purchase No
- Item No - Item No
- Item Qty - Item Qty
- Item Price - Item Price

Sales Receipt Header Supplier

- Sales Receipt No* - Supplier Code*
- Receipt Date - Supplier Name
- Reference Number - Address

Sales Receipt Detail Inventory

- Sales Receipt No - Item No*
- Sales No - Item Name
- Amount - Item Price

Customer General Journal Header

- Customer Code* - Transaction No*
- Customer Name - Transaction Date
- Customer Address
General Journal Detail
Chart of Account - Transaction No
- Account Header No - AccDebit No
- Account Header Name - AccCredit No
- Account Detail No * - Debit
- Account Detail Name - Credit

Please prepare the form to record below data:

Customer
C001 Energetic, Toko Jl. Nagoya No. 13 Batam
C002 New Solution, Toko BCS Lt 3, Batam
C003 Emerald, CV Engku Putri, Tanjungpinang
 Supplier
S001 PT. Asiacom Indonesia Jakarta Kota
S002 Asiacom Sdn Bhd Kuala Lumpur, Malaysia

Inventory

I001 Yamalube Matic 4T Rp 35,000 (Sales Price)

I002 Yamalube Powermatic Rp 45,000 (Sales Price)
I003 Yamalube Supermatic Rp 60,000 (Sales Price)

Please refer to the following COA for your transaction.

Account Account Account Account Detail Name

Header Header Detail
No. Name No
100 Asset 111 Cash
100 Asset 112 Bank Central Asia (BCA)
100 Asset 113 Accounts Receivable
100 Asset 114 Inventory
100 Asset 115 Workshop Supplies
100 Asset 116 Prepaid Rent
100 Asset 121 Workshop Equipment
100 Asset 122 Acc Depreciation - Salon
Equipment
200 Liabilities 201 Account Payable
200 Liabilities 209 Unearned Revenue
300 Equity 301 Common Stock
400 Revenue 401 Service Revenue
400 Revenue 402 Sales Revenue
500 COGS 501 Purchase
500 COGS 511 Beginning Inventory
500 COGS 512 Ending Inventory
600 Expense 611 Salaries Expense
600 Expense 612 Depreciation Expense
600 Expense 613 Rent Expense
600 Expense 614 Supplies Expense
800 Other 801 Bank Interest Income
Income

Below is the transaction related for their sales for July 2019. All sales receipt is directly deposit
to company cash account, without being held in any bank’s account. All sales is quoted at
master price or otherwise stated. All service is recorded weekly and direct deposit to bank.

01 July Deposit Cash for opening business Rp 500,000,000

01 July Purchase from PT. Asiacom Indonesia
500 Unit of I001 for Rp 20,000 per unit
500 Unit of I002 for Rp 28,000 per unit
500 Unit of I003 for Rp 35,000 per unit
01 July Purchased Workshop Equipment at total of Rp 48,000,000 with useful life of 4
years
2 July Sales 30 unit of I001 to Energetic (INV1907001)
03 July Sales 50 unit of I002 to New Solution (INV1907002)
Sales 50 unit of I003 to New Solution
04 July Paid rental for workshop at Rp. 60,000,000. The rental is for one year.
05 July Purchase workshop supplies for Rp 10,000,000
08 July Deposit the first week service revenue Rp. 4,800,000
10 July Sales 100 unit of I003 to Emerald (INV1907003)
12 July Receive payment from Energetic for sales on 02 July, 50% of the amount
(BCA 31021095510)
15 July Receive payment from New Solution for sales on 03 July 50% (BCA
2105112334)
15 July Deposit the second week service revenue Rp. 7,400,000
20 July Sale 50 unit of I001 to New Solution (Anthony) (Price less 10%)
Sale 30 unit of I002 to New Solution (Anthony) (Price less 10%)
Sale 105 unit of I003 to New Solution (Anthony)
(INV130004)
21 July Paid salary for Rp 8,000,000 from cash
25 July Receive payment from New Solution for sales on 03 July, 50% and from 20
July 50% (CASH 1001)
28 July Deposit the third and forth week service revenue Rp. 25,850,000
31 July Supplies hold on hand is Rp 1,300,000
31 July Please make appropriate monthly ending adjustment
31 July Please adjust the ending inventory value by usng Inventory Ending Report and
assumed price from purchase on July 01 (Periodic System)

According to information above, please prepare following report

1. Sales report
2. Purchase report
3. Account receiveable report (per Customer)
4. Inventory Ending Report (Qty)
5. General Legder
6. Trial Balance
7. Income Statement
8. Financial Position
9. Using all the report, prepare a Navigation Form for the menu page.

-------GOOD LUCK--------