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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.
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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