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PT. SARI ROTI IDENTITAS PERUSAHAAN PT. SARI ROTI bergerak dalam bidang produksi roti yang baru didirikan oleh Tn. Budi Dharmawan tanggal 30 Juni 2016. Sebagai perusahaan yang baru berdiri, PT SARI ROTI ingin menggunakan sebuah sistem pada proses akunting dan juga produksinya. Untuk itulah Tn Budi Dharmawan memilih Accurate sebagai tools untuk membantu kegiatan PT SARI ROTI. Berikut beberapa informasi mengenai perusahaan :

Alamat

: Jl. Melati No. 1 Kebon Jeruk, JKT BRT.

Mata Uang

: IDR

Tanggal Mulai (Tutup Buku)

: 30 Juni 2016.

NPWP

: 01-856-940-5-696-000

KLU

: 51900

Jenis Usaha

: MANUFAKTUR

INFORMASI DAFTAR AKUN [Data Excel bisa di download pada materi]

Account No.

Account Name

Account Type

1000

Cash & Bank

Cash & Bank

1010

Kas

Cash & Bank

1020

Bank

Cash & Bank

1100

Account Receivable

Account Receivable

1110

Advance Purchase

Account Receivable

1200

Inventory

Inventory

1200.100

Inventory Raw Material

Inventory

1200.101

Inventory Subsidiary Material

Inventory

1200.102

Inventory WIP Material

Inventory

1200.103

Inventory Finished Good

Inventory

1200.104

Inventory Other Material

Inventory

1201

Goods In Transit

Inventory

1202

WIP Inventory

Inventory

1300

Supplies

Other Current Asset

1400

Prepaid Rent

Other Current Asset

1500

VAT IN

Other Current Asset

1510

PPn Lebih Bayar

Other Current Asset

1700

Fixed Asset

Fixed Asset

1710

Building

Fixed Asset

1720

Vehicle

Fixed Asset

1800

Accumulated Depreciation

Accumulated Depreciation

1810

Accumulated Depreciation of Building

Accumulated Depreciation

1820

Accumulated Depreciation of Vehicle

Accumulated Depreciation

2000

Account Payable

Account Payable

2100

Advance Sales

Account Payable

2200

VAT OUT

Other Current Liability

2210

PPn Kurang Bayar

Other Current Liability

2300

Unbilled Goods

Other Current Liability

2400

Long Term Liabilities

Long Term Liability

3000

Equity

Equity

4100

Sales

Revenue

4100.100

Sales Raw Material

Revenue

4100.101

Sales Subsidiary Material

Revenue

4100.102

Sales WIP Material

Revenue

4100.103

Sales Finished Good

Revenue

4100.104

Sales Other Material

Revenue

4200

Sales Return

Revenue

4200.100

Sales Return Raw Material

Revenue

4200.101

Sales Return Subsidiary Material

Revenue

4200.102

Sales Return WIP Material

Revenue

4200.103

Sales Return Finished Good

Revenue

4200.104

Sales Return Other Material

Revenue

4300

Sales Discount

Revenue

4300.100

Sales Discount Raw Material

Revenue

4300.101

Sales Discount Subsidiary Material

Revenue

4300.102

Sales Discount WIP Material

Revenue

4300.103

Sales Discount Finished Good

Revenue

4300.104

Sales Discount Other Material

Revenue

4301

Sales Discount Invoice

Revenue

5000

Cost of Good Sold

Cost of Good Sold

5000.100

Cost of Good Sold Raw Material

Cost of Good Sold

5000.101

Cost of Good Sold Subsidiary Material

Cost of Good Sold

5000.102

Cost of Good Sold WIP Material

Cost of Good Sold

5000.103

Cost of Good Sold Finished Good

Cost of Good Sold

5000.104

Cost of Good Sold Other Material

Cost of Good Sold

5100

Difference Unbilled

Cost of Good Sold

5200

Variance

Cost of Good Sold

6000

General and Administration Expense

Expense

6100

Wages Expense

Expense

6200

Electricity and Water Expense

Expense

6300

Salary Expense

Expense

6600

Depreciation Expense

Expense

6601

Depreciation Expense of Building

Expense

6602

Depreciation Expense of Vehicle

Expense

6700

Rent Expense

Expense

7100

Non Operational Revenue

Other Income

7101

Interest Revenue

Other Income

7199

Other Revenue

Other Income

7200

Non Operational Expense

Other Expense

7201

Interest Loan Expense

Other Expense

7202

Adm Bank Expense

Other Expense

7299

Other Expense

Other Expense

8100

Realized gain or loss

Expense

8200

Unrealized gain or loss

Expense

SYARAT PEMBAYARAN -

C.O.D.

METODE PENGIRIMAN -

Mobil Box.

-

Pajak Pertambahan Nilai (PPN).

PAJAK

INFORMASI PELANGGAN Customer

Opening

Invoice

As Of

First

Customer

Balance

No.

Balance

Tax

Type

IS/3982

30/06/2016

T

General

Rp 1.000.000

CVS-369

30/06/2016

T

General

Rp 1.500.000

CI/14-05

30/06/2016

T

General

T

General

Customer Name

Term

C001

Toko Roti ABC

C.O.D

Rp 1.000.000

C002

Toko Roti Surya

C.O.D

C003

Toko Roti Ali

C.O.D

No.

Baba C004

Pelanggan Umum

INFORMASI PEMASOK

C.O.D

Vendor

Invoice

As of

First Tax

Vendor Name

Term

Opening Balance

V001

Bogasari

C.O.D

Rp

2.000.000

PA-01

30/06/2016

T

V002

Aneka Tepung

C.O.D

Rp

2.000.000

NA-01

30/06/2016

T

V003

Toko Baru

C.O.D

Rp

2.000.000

ACE/092

30/06/2016

T

No.

No.

Balance

INFORMASI BARANG & JASA Item No.

Item

Item Type

Inventory Part Type Quantity

Description

Total

Unit 1

Cost

R-01

Tepung

Inventory Part

Raw Material

100

1.000.000

kg

R-02

Telur

Inventory Part

Raw Material

50

1.000.000

kg

R-03

Gula

Inventory Part

Raw Material

100

1.300.000

kg

R-04

Mentega

Inventory Part

Raw Material

50

800.000

kg

R-05

Isi Roti

Inventory Part

Raw Material

50

800.000

kg

R-06

Toping

Inventory Part

Raw Material

50

500.000

kg

S-01

Pengembang

Inventory Part

Subsidiary Material

10

200.000

kg

1000

100.000

pcs

Roti S-02

Kemasan

Inventory Part

Subsidiary Material

W-01

Adonan Roti

Inventory Part

WIP Material

kg

FG-01

Roti

Inventory Part

Finished Good

pcs

O-01

Lilin Ulang Tahun

Inventory Part

Other Material

100

500.000

pcs

O-02

Kembang Gula

Inventory Part

Other Material

100

500.000

pcs

INFORMASI AKTIVA TETAP Fiscal Fixed Asset Fiscal Fixed Asset

Fiscal Estimated Life

Type

Fiscal Depreciation Method

Bangunan Permanen

20

Straight Line Method

Gol 1 [Garis Lurus]

4

Straight Line Method

Tidak Disusutkan

0

Non Depreciable

Fixed Asset Type Fixed Asset Type

Fiscal Fixed Asset Type

Land

Tidak Disusutkan

Building

Bangunan Permanen

Vehicle

Gol 1 [Garis Lurus]

Fixed Asset Asset

Asset

Estimated Life

Fixed Asset

Purchase

Code

Description

(Year)

Type

Date

Usage Date

A001

Ruko 2 Lantai

20

Building

01/08/2009

01/08/2009

A002

Mobil Box

4

Vehicle

01/09/2015

01/09/2015

Proses Akhir Bulan

Lakukan Proses Akhir Bulan / Periode End dan menutup akun Opening Balance Equity ke akun Equity (Modal) sebagai modal awal dari pemilik Tn. Budi Dharmawan.

PENGINPUTAN TRANSAKSI

Tahap selanjutnya adalah memasukan transaksi manufaktur selama periode bulan Juli 2016. Berikut ini contoh transaksi dari PT SARI ROTI selama bulan Juli 2016.

Tanggal 29-Jul-16

Keterangan Transaksi Membuat Work Order untuk menghasilkan 1 kg adonan roti Membuat Material Release untuk mengeluarkan semua bahan-bahan membuat 1 kg

29-Jul-16

adonan roti Membuat Product and Material Result atas penyelesaian Work Order 1 kg adonan roti.

29-Jul-16 29-Jul-16

Membuat Work Order untuk menghasilkan 10 pcs roti.

Membuat Material Release untuk mengeluarkan semua bahan-bahan membuat 10 pcs 29-Jul-16

roti.

Membuat Product and Material Result sebanyak 10 pcs roti yang telah diselesaikan 29-Jul-16 Membuat Invoice Penjualan atas penjualan 8 Pcs roti kepada Pelanggan Umum 29-Jul-16

dengan harga masing-masing Rp 10.000,29-Jul-16

Membuat Payment untuk Biaya Upah Tenaga Kerja Tidak Langsung Rp 3.000.000

31-Jul-16

Menjual roti yang tersisa kepada pelanggan umum dengan harga masing-masing Rp 10.000,-

31-Jul-16

Membuat Periode End dan mengalokasikan biaya upah tenaga kerja tidak langsung sebesar 100% untuk produksi, termasuk mengaktifkan Allocation To Production untuk akun biaya yang akan dialokasikan.

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