kasus 1 mata kuliah komputer akuntansi semester ganjil 2012

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1. Mr. ZEN is the owner of company "TRIAL". The business buys MYOB accounting software and sells them to end users, since December 2009. Mr. ZEN startsĀ ...
KASUS 1

MATA KULIAH KOMPUTER AKUNTANSI SEMESTER GANJIL 2012

Mr. ZEN is the owner of company "TRIAL". The business buys MYOB accounting software and sells them to end users, since December 2009. Mr. ZEN starts using MYOB Accounting v15 software for his company "TRIAL" to prepare his 1 Jan 2010 to 31 Dec 2010 Financial Year Reports. You are required to: 1. Setup the company data file according to the fact given. a. Company Name: TRIAL b. Current Financial Year: 2010 c. Last Month of Financial Year: December d. Conversion Month: January e. Number of Accounting Periods: Thirteen (13) 2. Setup the Accounts List from the list provide by MYOB Accounting software. a. Industry Classification: All b. Business Type: Distributor 3. The following transactions are made in January 2010. Record these transactions in MYOB according to the dates and details given below. a. "TRIAL" 1 Jan 2010 Balance Sheet information Account Number 1-1510 1-1520 1-2110 1-2140 1-2200 1-2800 2-2200 2-2310 2-2330 3-1100 3-8000

b. c. d. e.

Account Name Office Equip at Cost Office Equip Accum Dep'n Cheque Account Petty Cash Trade Debtors Merchandise Inventory Trade Creditors GST Collected GST Paid Owner's/Sharehldr Capital Retained Earnings

Debit

Credit

$1,200.00 $100.00 $20,000.00 $5,000.00 $609.00 $2,516.00 $2,641.80 $29.00 $125.80 $25,000.00 $1,680.00 Total: $29,450.80$29,450.80

Tax Codes: GST = 5%, Job List = A for Job A, B for Job B. Category List = B1 for Branch 1, B2 for Branch 2. "TRIAL" A/R Opening Balance details: ABC Pte Ltd = $609.00 [Category: 131], Cash Customer $0.

f. "TRIAL" A/P Opening Balance details: XYZ Pte Ltd = $2,641.80 [Category: 81], Cash Supplier $0. g. "TRIAL" Inventory Opening Balance details: MYOB Accounting v15 (Item number MA15) = 2 boxes for $493/unit, MYOB Premier v9 Single (Item number MP9S) = 2 boxes for $765/unit [Category: B1], MYOB Support (item number MS) for $80/hour 1

h. Employee: Zen M. Top 1530+986=2516 i. Item List for Inventory Item Name

MA15 MYOB Accounting V15

MP9S MYOB Premier V9 Single

I Bay I Sell I Inventory Buying Tax Selling Tax Selling Price Unit

5-1000 Purchases 4-1000 Sell 1-2800 Merchandise Inventory N-T N-T $580 $900 Box Box

j. Item list for Services Item Name I Sell Selling Tax Selling Price Unit

MS MYOB Supports 4-8000 Miscellaneous Income N-T $80 Hour

Langkah Mengerjakan: 1. 2. 3. 4. 5. 6. 7. 8. 9.

Create NEW MYOB Data File and Setup Account List Setup Tax Code Link Account, Job, and Categories Record New Card List for Customer, Supplier, and Employee Setup Item List for Parts and Services Account Opening Balances A/R Opening Balances A/P Opening Balances Inventory Opening Balances Record Transactions

Case 1 (15 Jan 2006): A purchase order was raised to purchase the following inventory item from main supplier, XYZ Pte Ltd, on Net 30 days after EOM credit terms. All the goods and bill was received. a. 3 boxes of MYOB Accounting v15 (MA15) for $493 (+5% GST) each. [Job: N/A] b. 3 boxes of MYOB Premier v9 Single (MP9S) for $765 (+5% GST) each. [Job: N/A], [Category: BI Case 2 (15 Jan 2006): Raised purchase order to Cash Supplier for Advertising Fee $200 (Non-Tax) on cash term. Bill was received. [Job: B], [Category: B2] Case 3 (15 Jan 2006): Bill for total of $200 paid to Cash Supplier using Petty Cash. [Job: N/A], [Category: N/A]

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Case 4 (16 Jan 2006): Received $100 Rebate Credit Note from XYZ Pte Ltd. Immediately applied the $100 rebate amount to A/P balance for XYZ Pte Ltd. [Job: A], [Category: B1] Case 5 (17 Jan 2006): Sold the following items to customer, ABC Pte Ltd on Net 30 days after EOM terms: a. 2 boxes of MYOB Accounting v15 (MA15) for $580 (+5% GST) each. [Job: A] b. 2 boxes of MYOB Premier v9 Single (MP9S) for $900 (+5% GST) each. [Job: A] c. 4 hours of MYOB Supports (MS) for $80 (+5% GST) per hour. [Job: A], [Category: B1], [Salesperson: ZEN] Case 6 (18 Jan 2006): Sold MYOB Seminar Ticket to Cash Customer for $800 on cash terms. Invoice to Cash Customer was issued. [Job: B], [Category: 132], [Salesperson: ZEN] Case 7 (18 Jan 2006): Full payment of $800 MYOB Seminar Ticket was received from Cash Customer and deposit to Petty Cash. [Job: N/A], [Category: N/A] Case 8 (19 Jan 2006): Issued $100 Rebate Credit Notes to ABC Pte Ltd. Immediately applied the $100 Rebate to A/R balance for ABC Pte Ltd. [Job: A], [Category: B1], [Salesperson: ZEN] Case 9a (20 Jan 2006): Paid following MYOB Seminar Expenses from Petty Cash: a. Office Supplies = $95 (Non-Tax) [Job: B] b. Seminar Room Rental = $105 (inclusive of 5% GST), Total MYOB Seminar Expenses = $200. [Job: B], [Category: B2] Case 9b (20 Jan 2006): Received $50 Interest Income from Bank - Cheque Account. [Job: A], [Category: B1] Case 9c (31 Jan 2006): Perform bank reconciliation for the month of January 2006. The Bank Statement for Cheque Account shows a balance of $20,050 on 31 January 2006. [Job: N/A], [Category: N/A] Case 10 (31 Jan 2006): Prepare a journal entry to record the fixed assets depreciation for January 2006, for Office Equipment at $100. [Job: A], [Category: B1] Case 11 (31 Jan 2006): Perform Company Data Audit, Review and Analyse MYOB Company Data file and other Financial Reports for period of 1 January 2006 to 31 January 2006. [Job: N/A], [Category: N/A] (this cases was adopted from PT Prima Teknika InterMulia)

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