teman2 gw baru dapet ni kisi2 akunnya, semoga masi berguna yah =)

Oh iya perhatian, buat yg punya kisi2 tolong jangan pelit, demi kesuksesan bersama juga yah. thx!

ANYWAY INI KISI2 ANAK SI, GA TAU SAMA APA NGGA MA ANAK MENE OKEH!
SUKSES SEMUAH!!

KISI2 AKUN

Essai 20%

chap 1

Materi ofc pertm 9-10

Special jurnal bab5

Kasus 80%

Neraca saldo, ajp dann lap.keuangan, jurnal penutup, jurnal pembalik
Perusahaan jasa, dagang, pertutual dan pert 1-13
Soal teori UTS :

1. Jelaskan definisi dari akuntansi!
2. Sebutkan profesi dari akuntansi di masyarakat!
3. Jelaskan yang dimaksud dengan accounting equation!
4. Jelaskan yang dimaksud dengan accounting cycle (uraikan)!
5. Jelaskan yang dimaksud dengan jurnal penyesuain!
6. Jelaskan yang dimaksud dengan jurnal penutup!
7. Jelaskan yang dimaksud dengan jurnal pembalik!
8. Sebutkan dan berikan contoh untuk perkiraan deferral dan accrual!
9. Sebutkan 2 metode pencatatan persediaan dan uraikan jurnalnya!
10. Buat rumus perhitungan HPP dalam metode periodik!

Jawabannya:

1. Accounting is a system that identifies, records and communicates the economic events of an organizations to interested users
2. Profesi dari akuntan di masyarakat:
a. Educated accountant
b. Private accountant
c. Public accountant
d. Government accountant
3. Accounting equation is the relationship of assets, liabilities, and owner’s equity where assets is liability plus owner’s equity
ASSETS = LIABILITIES + OWNER’S EQUITY
4. Accounting cycle is a process that begin with the analyze of business transaction and ends with the preparation of a post closing Trial Balance
Steps of accounting cycle:
a. Analyze business transaction
b. Journalize the transaction
c. Post of the Ledger accounts
d. Prepare a Trial Balance
e. Journalize and post adjusting entries
f. Prepare adjust Trial Balance
g. Prepare financial statement
h. Journalize and post closing entries
i. Preparing a post closing Trial Balance
5. Adjusting entries is entry that made at the end of accounting to ensure that companies follow the revenue recognition and matching principles
6. Closing entries is entry that made at the end of accounting period to transfer the balances temporary account to a permanent owner’s equity account
7. Reversing entries is an entry made at the beginning of the next accounting period that is the exact opposite of the adjusting entry made in the previous period
8. Defferal : adjusting entries for either prepaid expenses or unearned revenue
Accural : adjusting entries for either accured revenue or accured expenses
9.
Metode perpetual Metode periodic
Saat pembelian Record purchase of inventory Record purchase of inventory
Saat penjualan Record revenue and compute and record COGS (Cost of Good Sold) Record revenue only
Saat ada retur
Pada akhir periode no entry Compute and record COGS(Cost of Good Sold)


Jurnal dengan metode perpetual method
May 4 Purchase of Merchandise inventory
Mercahandise on credit Accounts payable
May 8 Purchase return and Account payable
Allowances Merchandise inventory
May 4 Sale of merchandise on Accounts receivable
Credit Sales revenue
Jurnal dengan Periodic Method
May 4
- Purchase of Purchase
Merchandise on credit Accounts payable
- Sales of merchandise Accounts receivable
On credit Sales receivable
(no entry for COGS)
- Purchase return and allowances Accounts payable
Purchase return and
Allowances
10. Cost of Good sold
Inventory January 1 xxx
Purchase xxx
Less : Purchase returns
Allowances xxx
Purchase discount xxx (xxx)
Net Purchase (xxx)
Add Freight in xxx
Cost of Good Purchase xxx
Cost of Good
For sale xxx
Inventory, Dec 31 (xxx)
Cost of Good Sold xxx