SOAL UJIAN KOMPETENSI KEAHLIAN (UKK) PBS
SOAL UJIAN KOMPETENSI KEAHLIAN (UKK) PBS
SOAL UJIAN KOMPETENSI KEAHLIAN (UKK)
PERBANKAN SYARIAH
SMK HUSNUL KHOTIMAH TASIKMALAYA
INFORMASI UMUM
Identitas Perusahaan dan Usaha Pokok
Nama Perusahaan | Amanah Konveksi |
Alamat | Jl. Raya Ragunan No.90, Jakarta Selatan |
Nama Pemilik | Ny. Sifa |
NPWP | 8.254.279.3-001 |
Bidang Usaha | Manufaktur Konveksi |
Nomor Telepon | 021-96884499 |
Nomor Faksimil | 021-96884499 |
amanahkonveksi@gmail.com |
Amanah Konveksi adalah badan usaha perseorangan yang bergerak dalam bidang industri konveksi pakaian seragam sekolah. Perusahaan tersebut memproduksi pakaian seragam sekolah secara masal dan menjualnya kepada pelanggan tetap dan beberapa toko baik secara kredit maupun tunai dari berbagai pemasok. Amanah konveksi berdiri sejak 7 Desember 2006. Pemiliknya bernama Nyonya SIfa yang berstatus kawin dan memiliki 2 orang anak.
Kebijakan Akuntansi
Amanah Konveksi mengambil kebijakan sebagai berikut:
Laporan keuangan disusun berdasarkan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (SAK-ETAP) dan disajikan setiap akhir tahun.
Sistem akuntansi menganut dasar akrual, dimana setiap transaksi dicatat pada periode terjadinya, kecuali laporan arus kas.
Periode akuntansi tahunan, dengan konversi di bulan awal bulan April dan akhir periode pada tanggal 31 Desember.
Sub periode akuntansi : 12 bulan.
Pada setiap akhir bulan disusun neraca saldo.
Transaksi menggunakan mata uang rupiah (single currency)
DAFTAR AKUN DAN SALDO AWAL AMANAH KONVEKSI
Amanah Konveksi
Neraca
Account No | Account Name | Header | Balance | Account Type |
10000 | Asset | H |
| Asset |
11000 | Current Asset | H |
| Asset |
11110 | Cash in Bank |
| Rp 50.000.000 | Bank |
11120 | Cash on Hand |
| Rp 45.000.000 | Bank |
11130 | Petty Cash |
| Rp 6.000.000 | Bank |
11210 | Account Receivable |
| Rp 20.000.000 | Account Receivable |
11220 | Allowance for Doubtful debt |
| (Rp 1.500.000) | Other Current Asset |
11300 | Employee Receivable |
| Rp 450.000 | Other Current Asset |
11410 | Factory Supplies |
| Rp 2.500.000 | Other Current Asset |
11420 | Office Supplies |
| Rp 1.500.000 | Other Current Asset |
11510 | Raw Material Inventory |
| Rp 625.000 | Other Current Asset |
11520 | Indirect Material Inventory |
| Rp 730.000 | Other Current Asset |
11530 | Work in Process Inventory |
|
| Other Current Asset |
11540 | Finished Goods Inventory |
| Rp 1.548.750 | Other Current Asset |
11600 | Prepaid Insurance |
| Rp 11.000.000 | Other Current Asset |
11700 | Vat in |
|
| Other Current Asset |
12000 | Fixed Asset | H |
| Asset |
12100 | Land |
| Rp 100.000.000 | Fixed Asset |
12200 | Building |
| Rp 120.000.000 | Fixed Asset |
12210 | Acc. Dep Building |
| (Rp 41.250.000) | Fixed Asset |
12300 | Machine |
| Rp 150.000.000 | Fixed Asset |
12310 | Acc. Dep Machine |
| (Rp19.687.000) | Fixed Asset |
12400 | Vehicle |
| Rp 95.000.000 | Fixed Asset |
12410 | Acc. Dep Vehicle |
| (Rp66.250.000) | Fixed Asset |
20000 | Liability | H |
| Liability |
21000 | Current Liability | H |
| Liability |
21100 | Accounts Payable |
| Rp30.000.000 | Other Current Liability |
21200 | Wages and Salaries Payable |
| Rp8.700.000 | Other Current Liability |
21300 | Elect, telp, & Wages Payable |
| Rp1.100.000 | Other Current Liability |
21400 | Vat Out |
|
| Other Current Liability |
21500 | Vat Payable |
|
| Other Current Liability |
30000 | Equity | H |
| Equity |
31100 | Ny. Sifa’s Capital |
| Rp399.000.000 | Eqiuty |
31200 | Ny. Sifa’s Drawing |
|
| Equity |
40000 | Income | H |
| Income |
41000 | Sales Income |
| Rp350.572.500 | Income |
42000 | Freight Collected |
|
| Income |
43000 | Sales Return |
|
| Income |
44000 | Sales Discount |
|
| Income |
50000 | Cost of Goods Sold | H |
| Cost of Sales |
51000 | Cost of Good Sold |
| Rp208.095.000 | Cost of Sales |
52000 | Freight Paid |
|
| Cost of Sales |
53000 | Purchase Discount |
|
| Cost of Sales |
54000 | WIP-Overhead Cost |
|
| Cost of Sales |
55000 | WIP-Direct Labor Cost |
|
| Cost of Sales |
56000 | WIP-Raw Material Cost |
|
| Cost of Sales |
57000 | BOP Different |
|
| Cost of Sales |
60000 | Expense | H |
| Expense |
61100 | Wages and Salaries Expense |
|
| Expense |
61200 | Office Supplies Expense |
| Rp3.500.000 | Expense |
61300 | Insurance Expense |
| Rp30.500.000 | Expense |
61400 | Elect, telp & Water Expense |
| Rp45.000.000 | Expense |
61500 | Maintenance Expense |
| Rp 7.611.250 | Expense |
61600 | Bad Debt Expense |
| Rp 3.000.000 | Expense |
61700 | Other Expense |
| Rp 6.000.000 | Expense |
80000 | Other Income | H |
| Other Income |
81000 | Interest Income |
|
| Other Income |
90000 | Other Expense | H |
| Other Expense |
91000 | Bank Charge |
|
| Other Expense |
DAFTAR PELANGGAN DAN SALDO AWAL PIUTANG AMANAH KONVEKSI
Amanah Konveksi
Daftar Pelanggan dan Saldo Awal Piutang
Kode | Nama Pelanggan | No. faktur | Alamat | Saldo Awal |
C001 | Toko Baju Veteran | F-07/26 | Jl. Cilandak No.11, Jakarta Selatan | Rp 2.500.000 |
C002 | Toko Baju Ibu Endah | F-07/28 | Jl. Kenanga No. 13, Jakarta Selatan | Rp 11.000.000 |
C003 | Toko Pondok Indah | F-07/27 | Jl. Pasar Minggu No. 9 Jakarta Selatan | Rp 6.500.000 |
C004 | Pelanggan Tunai |
|
|
|
DAFTAR PEMASOK DAN SALDO AWAL UTANG AMANAH KONVEKSI
Amanah Konveksi
Daftar Pemasok dan Saldo Awal Utang
Kode | Nama Pelanggan | No. faktur | Alamat | Saldo Awal |
S001 | PD Bagus Jaya | FBJ-30 | Jl Ciracas No. 11, Jakarta Timur | Rp 18.350.000 |
S002 | Toko Adamalik | FA-31 | Jl. Pondok Labu Raya No.15, Jakarta Selatan | Rp 11.650.000 |
DAFTAR PERSEDIAAN SAN SALDO AWAL PERSEDIAAN BARANG AMANAH KONVEKSI
Amanah Konveksi
Daftar Persediaan dan Saldo Awal PersediaanBarang
Kode | Nama Persediaan | Unit | Satuan | Harga Satuan | Saldo Persediaan |
BJ-01 | Seragam Sekolah | 50 | Pcs | Rp 30.975 | Rp 1.548.750 |
BB-01 | Kain Katun | 25 | Meter | Rp25.000 | Rp 625.000 |
BP-01 | Kancing | 5 | Gros | Rp 10.000 | Rp 50.000 |
BP-02 | Benang | 8 | Pcs | Rp 15.000 | Rp 120.000 |
BP-03 | Kerah Baju | 80 | Pcs | Rp 7.000 | Rp 560.000 |
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