MODUL PRAKTIKUM AKUNTANSI KEUANGAN MENENGAH 2 LABORATORIUM AKUNTANSI MENENGAH UNIVERSITAS GUNADARMA ATA 2020/2021 Penanggung Jawab: Dr. Beny Susanti, SE., MM Angela Oktavanya Dimas Yanuar Ronaldry Oky Dwilaksono Satriadi Sarah Azarine Setiadi Soegiarto Sondang Desriana Antonia Syarfiani Azzuhra Disusun Oleh:
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
MODUL PRAKTIKUMAKUNTANSI KEUANGAN MENENGAH 2
LABORATORIUM AKUNTANSI MENENGAHUNIVERSITAS GUNADARMA ATA 2020/2021
Penanggung Jawab:Dr. Beny Susanti, SE., MM Angela Oktavanya
Dimas Yanuar Ronaldry Oky Dwilaksono SatriadiSarah Azarine
Setiadi SoegiartoSondang Desriana Antonia Syarfiani Azzuhra
Disusun Oleh:
KATA PENGANTAR
Puji dan syukur kami ucapkan kepada Tuhan Yang Maha Esa atas segala berkah dan
karunia-Nya. Tidak lupa, kami juga mengucapkan terima kasih kepada semua pihak yang
telah membantu dalam penyusunan modul praktikum Dac Easy Accounting ATA 2020/2021
sehingga dapat tersusun dengan baik.
Modul ini berisikan contoh-contoh transaksi dengan menggunakan software Dac Easy
Accounting. Transaksi-transaksi yang dimaksud adalah transaksi pembelian, penjualan, arus
kas keluar, dan arus kas masuk disertai dengan bukti transaksinya. Modul ini dibuat untuk
membantu mahasiswa dalam praktikum, agar dapat menggunakan software Dac Easy
Accounting dengan baik.
Kami sadar bahwa modul ini masih memiliki banyak kekurangan. Oleh karena itu,
kritik dan saran yang membangun dari berbagai pihak untuk perbaikan modul ini kami
sambut dengan senang hati. Kami juga berharap bahwa modul ini dapat bermanfaat bagi
pihak yang menggunakannya.
Depok, Februari 2021
Tim Pengembang
2
DAFTAR ISI
KATA PENGANTAR .............................................................................................................. 2
DAFTAR ISI ............................................................................................................................ 3
PROFIL PERUSAHAAN DAN KETENTUAN YANG BERLAKU .................................. 5
DAFTAR ACCOUNT .............................................................................................................. 5
DAFTAR CUSTOMER .......................................................................................................... 9
DAFTAR VENDOR............................................................................................................... 10
DATA PRODUK ................................................................................................................... 11
NERACA SALDO .................................................................................................................. 12
MINGGU 1
1 DESEMBER 2021 ……………………………………………………………... 13
3 DESEMBER 2021 ……………………………………………………………... 13
4 DESEMBER 2021 ……………………………………………………………... 14
5 DESEMBER 2021 ……………………………………………………………... 14
7 DESEMBER 2021 ……………………………………………………………... 15
8 DESEMBER 2021 ……………………………………………………………... 15
9 DESEMBER 2021 ……………………………………………………………... 16
10 DESEMBER 2021 …………………………………………………………… 16
11 DESEMBER 2021 …………………………………………………………… 17
12 DESEMBER 2021 …………………………………………………………… 17
MINGGU 2
13 DESEMBER 2021 …………………………………………………………… 18
14 DESEMBER 2021 …………………………………………………………… 18
15 DESEMBER 2021 …………………………………………………………… 19
16 DESEMBER 2021 …………………………………………………………… 19
17 DESEMBER 2021 …………………………………………………………… 20
18 DESEMBER 2021 …………………………………………………………… 20
3
20 DESEMBER 2021 …………………………………………………………… 21
21 DESEMBER 2021 …………………………………………………………… 21
22 DESEMBER 2021 …………………………………………………………… 22
23 DESEMBER 2021 …………………………………………………………… 22
MINGGU 3
23 DESEMBER 2021 …………………………………………………………… 23
24 DESEMBER 2021 …………………………………………………………… 23
25 DESEMBER 2021 …………………………………………………………… 24
26 DESEMBER 2021 …………………………………………………………… 24
27 DESEMBER 2021 …………………………………………………………… 25
28 DESEMBER 2021 …………………………………………………………… 25
29 DESEMBER 2021 …………………………………………………………… 26
30 DESEMBER 2021 …………………………………………………………… 26
31 DESEMBER 2021 …………………………………………………………… 27
31 DESEMBER 2021 …………………………………………………………… 27
4
PT. Labamen Handphone beralamat di Jl. Akses UI No. 100, Kelapa Dua merupakan
perusahaan yang bergerak dalam bidang penjualan Handphone. Perusahaan memberikan
potongan rabat untuk penjualan dalam jumlah tertentu sebagai berikut:
Handphone
Pembelian Minimum Potongan Harga (%)
5 2
10 4
15 6
20 8
25 10
Untuk penjualan kredit diberikan termin (2/10,n/30), sedangkan untuk pembelian termin
diperoleh (3/15,n/30). Semua barang yang diperdagangkan dikenakan PPN 10%. Customer
akan dikenakan denda (Finance Charge) sebesar 10% jika sampai tanggal jatuh tempo belum
membayar hutangnya.
Penerimaan atas pelunasan piutang akan mempengaruhi saldo Bank DKI. Pengeluaran atas
pelunasan utang akan mempengaruhi saldo Bank BCA.
Sistem pencatatan persediaan menggunakan metode perpetual.
PT. Labamen Handphone dalam menjalankan kegiatan usahanya menggunakan
aplikasi Dac Easy Accounting. Berikut ini adalah data-data perusahaan.
Account Account Name
Account Level Type Parent
Number Type
1 Assets Asset 1 GENERAL
11 Current Assets Asset 2 GENERAL 1
111 Cash Asset 3 GENERAL 11
1111 Cash On Hand Asset 4 DETAIL 111
1112 Cash On Bank Asset 4 GENERAL 111
11121 Bank DKI Asset 5 DETAIL 1112
11122 Bank BCA Asset 5 DETAIL 1112
112 Account Receivable Asset 3 GENERAL 11
1121 Account Receivable Module Asset 4 DETAIL 112
1122 Allowance For Doubtful Account Asset 4 DETAIL 112
5
Account Account Name
Account Level Type Parent
Number Type
113 Inventory Asset 3 GENERAL 11
1131 Handphone Inventory Asset 4 DETAIL 113
114 Prepayments Asset 3 GENERAL 11
1141 Insurance Asset 4 DETAIL 114
1142 Rent Asset 4 DETAIL 114
115 Prepaid Tax Asset 3 GENERAL 11
1151 Prepaid Tax PPh 22 Asset 4 DETAIL 115
1152 Prepaid Tax PPh 25 Asset 4 DETAIL 115
116 Advance Purchase to Vendor Asset 3 DETAIL 11
117 Supplies Asset 3 DETAIL 11
12 Fixed Assets Asset 2 GENERAL 1
121 Land Asset 3 DETAIL 12
122 Book Value of Building Asset 3 GENERAL 12
1221 Building Value Asset 4 DETAIL 122
1222 Accumulated Depreciation of Building Asset 4 DETAIL 122
123 Book Value of Equipment Asset 3 GENERAL 12
1231 Value of Equipment Value Asset 4 DETAIL 123
1232 Accumulated Depreciation of Equipment Asset 4 DETAIL 123
124 Book Value of Computer Asset 3 GENERAL 12
1241 Computer Value Asset 4 DETAIL 124
1242 Accumulated Depreciation of Computers Asset 4 DETAIL 124
125 Book Value of Vehicle Asset 3 GENERAL 12
1251 Motor Vehicle Value Asset 4 DETAIL 125
1252 Accumulated Depreciation of Vehicle Asset 4 DETAIL 125
2 Liabilities Liability 1 GENERAL
21 Current Liabilities Liability 2 GENERAL 2
211 Trade Payable Liability 3 DETAIL 21
212 Accrued Liabilities Liability 3 GENERAL 21
2121 Accrued Rent Liability 4 DETAIL 212
2122 Accrued Salaries Liability 4 DETAIL 212
2123 Accrued Interest Liability 4 DETAIL 212
213 Tax Payable/Receivables Liability 3 GENERAL 21
2131 Sales Tax Collected Liability 4 DETAIL 213
2132 Purchase Tax Paid Liability 4 DETAIL 213
214 Income Tax 21/26 Liabilities Liability 3 DETAIL 21
215 Sales Tax Payable Liability 3 DETAIL 21
22 Long Term Liabilities Liability 2 GENERAL 2
6
Account Account Name
Account Level Type Parent
Number Type
221 Loans Payable Liability 3 DETAIL 22
222 Mortgage Payable Liability 3 DETAIL 22
3 Capital Capital 1 GENERAL
31 Paid In Capital Capital 2 DETAIL 3
32 Premium of Paid of Capital Capital 2 DETAIL 3
33 Retained Earnings Capital 2 DETAIL 3
34 Current Year Earning Capital 2 DETAIL 3
4 Revenues Revenue 1 GENERAL
41 Sales Revenue 2 GENERAL 4
411 Sales – Handphone Revenue 3 DETAIL 41
413 Services Revenue 3 DETAIL 41
42 Sales Return Revenue 2 GENERAL 4
421 Sales Return Handphone Revenue 3 DETAIL 42
43 Other Operating Income Revenue 2 GENERAL 4
431 Fixed Deposits Interest Revenue 3 DETAIL 43
432 Bank Interest Revenue 3 DETAIL 43
433 Purchase Discount Revenue 3 DETAIL 43
434 Rent Revenue 3 DETAIL 43
435 Shipping Collected Revenue 3 DETAIL 43
44 Other Revenues Revenue 2 GENERAL 4
441 Recovery Of Bad Debt Revenue 3 DETAIL 44
442 Gain On Sales Of Assets Revenue 3 DETAIL 44
443 Exchange Gain/Loss Revenue 3 DETAIL 44
444 Late Fee Collected Income Revenue 3 DETAIL 44
5 Expenses Expense 1 GENERAL
51 Cost Of Good Sold Expense 2 GENERAL 5
511 COGS – Handphone Expense 3 DETAIL 51
513 Shipping Expense Expense 3 DETAIL 51
52 General & Admin Expenses Expense 2 GENERAL 5
521 Payroll & Related Expense 3 GENERAL 52
5211 Salaries Expense 4 DETAIL 521
5212 Bonuses Expense 4 DETAIL 521
5213 Medical Claims Expense 4 DETAIL 521
5214 Direct Labour Expense 4 DETAIL 521
53 Overhead Expenses Expense 2 GENERAL 5
531 Office Supplies Expense 3 DETAIL 53
532 Telephone, Water & Electrical Expense 3 DETAIL 53
7
Account Account Name
Account Level Type Parent
Number Type
533 Advertising Expense 3 DETAIL 53
534 Sales Discount Expense 3 DETAIL 53
535 Courier Charges Expense 3 DETAIL 53
536 Insurance Expense 3 DETAIL 53
537 Printing & Stationery Expense 3 DETAIL 53
538 Depreciation Expense 3 GENERAL 53
5381 Buildings Expense 4 DETAIL 538
5382 Equipment Expense 4 DETAIL 538
5383 Computers Expense 4 DETAIL 538
5384 Vehicles Expense 4 DETAIL 538
54 Financial Expense Expense 2 GENERAL 5
541 Bank Interest Expense 3 DETAIL 54
542 Bank Charge Expense 3 DETAIL 54
543 Lost on Sale/Assets Expense 3 DETAIL 54
544 Late Fees Paid Expense 3 DETAIL 54
8
DAFTAR CUSTOMER
C
o
d
e
Name TERMS
Balance
Contact Phone No.2 Dept. Sales Account Credit Inv. No
Address Fax Tax Person Disc Days
Due Type Limit Inv. Date
Days
EC Erafone Cell 021-
57461239
1 Lydia 2 10 30 Open 50.000.000 25.000.000
Lisa / Direktur TAX_1 Invoice Inv-221121
Jl. Raya Margonda 20 22/11/21
Depok
HC Hallo Cell 021-
8431238
1 Angela 2 10 30 Open 45.000.000 20.000.000
Jennie / Pimpinan TAX_1 Invoice Inv-181121
Jl. Raya Bogor No.17 18/11/21
Bogor
AS Abadi Selular 021-
65489657
1 Ratna 2 10 30 Open 40.000.000 15.000.000
Rose / Pimpinan TAX_1 Invoice Inv-251121
Jl. Ahmad Yani Blok.
BP 25/11/21
Bekasi
JS Jendela Ponsel 021-
7725366
1 Sabillah 2 10 30 Open 50.000.000 22.000.000
Ji Soo / Pimpinan TAX_1 Invoice Inv-051121
Jl. Jalur Sutera Barat
Serpong 05/11/21
Tangerang
IS Indo Smartphone 021-
36587515
1 Widya 2 10 30 Open 35.000.000 10.000.000
Do San / Pimpinan TAX_1 Invoice Inv-301121
Jl. Boulevard Palem
Raya 7 Karawaci 30/11/21
Tangerang
BP Berkah Phone 021-
65382544
1 Devanya 2 10 30 Open 45.000.000 15.000.000
Su Ho / Pimpinan TAX_1 Invoice Inv-051121
Jl. Prof. DR. Satrio Kav
5-7 05/11/21
Jakarta
GS Gadget Shop 021-
25423653
1 Sisca 2 10 30 Open 50.000.000 12.000.000
Seo Jun / Direktur TAX_1 Invoice Inv-291121
Jl. M. Kahfi 2 No. 45 29/11/21
Jakarta Selatan
AC Ajaib Cell 021-
54129852
1 Wulan 2 10 30 Open 50.000.000 6.000.000
Ji Pyeong / Pimpinan TAX_1 Invoice Inv-291121
Jl. Palmerah Barat No.
19 Jakarta Pusat 29/11/21
9
DAFTAR VENDOR
C
o
d
e
Name Phone No.1 T
y
p
e
TERMS Balance
Contact Phone No.2 Term. Account Credit Inv. No
Address Fax Tax Disc Days
Due Type Address
Days
FS CV. FARID STORE 021-
62831110
DKI A 3 15 30 Open
Invoice 47.000.000
36.000.000
Tasya / Managing TAX_1 Inv-251121
Jl. 11 Januari No 21 25/11/21
Jakarta
OS CV. OKY SHOP 021-
340213344
DKI A 3 15 30 Open
Invoice 60.000.000
30.000.000
Tanjung / Manager TAX_1 Inv-081121
Jalan Bersama
Kenangan No. 17
08/11/21
Jakarta
VG CV. VIRA GADGET 021-
64945235
DKI B 3 15 30 Open
Invoice 70.000.000
40.000.000
Jacob / Direktur TAX_1 Inv-121021
Jl. Raya Buntu 1 12/10/21
Jakarta
BB CV. BAGAS BAGUS 021-
435655652
DKI 3 15 30 Open
Invoice 55.000.000
45.000.000
Cabello / Pimpinan TAX_1 Inv-141121
Jalan Bersamamu Tapi
Boong No. 101
14/11/21
Jakarta
RS CV. ROSI SUKSES 021-
25987522
DKI 3 15 30 Open
Invoice 45.000.000
22.000.000
Erwin / Pimpinan TAX_1 Inv-271121
Jl. Pinggir Danau No. 2 27/11/21
Jakarta
SM CV. SHAFA MAJU 021-
12364542
DKI 3 15 30 Open
Invoice 65.000.000
35.000.000
Eren / Pimpinan TAX_1 Inv-301121
Jl. Asem Pahit No. 99 30/11/21
Jakarta
IA CV. ICA ACI 021-
598442356
DKI 3 15 30 Open
Invoice 55.000.000
20.000.000
Sasha / Pimpinan TAX_1 Inv-201121
Jl. H. Makmur No. 81 20/11/21
Bogor
10
DAFTAR PRODUK
Product Number D
e
p
t
Bin Vendor
Sell
Frac
Sell
Unit
Sale Price
OH Unit
Min
Description
Buy
Frac
Buy
Unit
Unit Cost
OH Rupiah
Reorder
OF-F1 S 1 Rak 3 FS 1 Unit 1.000.000 30 15
Oppo F1 S 1 Unit 800.000 24.000.000 25
AZ-02 1 Rak 6 IA 1 Unit 800.000 30 15
Asus Zenfone 2 1 Unit 600.000 18.000.000 25
VY-20 1 Rak 4 OS 1 Unit 1.600.000 40 15
Vivo Y20 1 Unit 1.500.000 60.000.000 25
NX-06 1 Rak 2 SM 1 Unit 3.200.000 20 5
Nokia X6 1 Unit 3.000.000 60.000.000 15
SC 1 Rak 5 VG 1 Unit 700.000 30 12
Samsung Caramel 1 Unit 500.000 15.000.000 16
RC-11 1 Rak 3.4 RS 1 Unit 1.000.000 35 15
Redmi C11 1 Unit 800.000 28.000.000 20
XR-6A 1 Rak 1 BB 1 Unit 5.800.000 25 10
Xiaomi Redmi 6A 1 Unit 5.500.000 137.500.000 15
OR-02 1 Rak 1.1 FS 1 Unit 5.500.000 25 10
Oppo Reno 2 1 Unit 5.000.000 125.000.000 15
AR-01 1 Rak 3.5 IA 1 Unit 1.500.000 25 10
Asus ROG 1 1 Unit 1.300.000 32.500.000 15
VZ-01 P 1 Rak 4.7 OS 1 Unit 500.000 40 15
Vivo Z1 Pro 1 Unit 350.000 14.000.000 25
RN 1 Rak 3.8 RS 1 Unit 1.000.000 25 10
Realme Narzo 1 Unit 800.000 20.000.000 15
OX-02 P 1 Rak 2.5 FS 1 Unit 12.500.000 25 10
Oppo Find X2 Pro 1 Unit 10.000.000 250.000.000 15
N-51 P 1 Rak 1.8 SM 1 Unit 2.000.000 15 5
Nokia 5.1 Plus 1 Unit 1.800.000 27.000.000 10
SA-71 1 Rak 1.5 VG 1 Unit 6.800.000 30 15
Samsung A71 Unit 6.000.000 180.000.000 25
XG 1 Rak 1.3 BB 1 Unit 400.000 40 15
Xiaomi Go Unit 350.000 14.000.000 25
11
NERACA SALDO
Nama Debit Kredit
Rekening
Cash On Hand Rp 120.000.000
Bank DKI Rp 200.000.000
Bank BCA Rp 280.000.000
Inventory Rp 1.005.000.000
Account Receivable Module Rp 125.000.000
Land Rp 200.000.000
Building Value Rp 300.000.000
Equipment Value Rp 100.000.000
Vehicle Value Rp 100.000.000
Computers Value Rp 80.000.000
Account Payable Module Rp 228.000.000
Loan Payable Rp 200.000.000
Accrued salaries Rp 172.000.000
Income Tax 21/26 Liabilities Rp 150.000.000
Paid In Capital Rp 1.760.000.000
TOTAL Rp 2.510.000.000 Rp 2.510.000.000
12
MINGGU 1
13
14
15
16
17
MINGGU 2
18
19
20
21
22
MINGGU 3
23
24
25
26
Related Documents
