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
- Pajak Pertambahan Nilai (PPN).

INFORMASI PELANGGAN
Customer Opening Invoice As Of First Customer
Customer Name Term
No. Balance No. Balance Tax Type

C001 Toko Roti ABC C.O.D Rp 1.000.000 IS/3982 30/06/2016 T General

C002 Toko Roti Surya C.O.D Rp 1.000.000 CVS-369 30/06/2016 T General

C003 Toko Roti Ali C.O.D Rp 1.500.000 CI/14-05 30/06/2016 T General

Baba

C004 Pelanggan C.O.D T General

Umum

INFORMASI PEMASOK
 Vendor Invoice As of First Tax
Vendor Name Term Opening Balance
No. No. 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

INFORMASI BARANG & JASA

Item No. Item Item Type Inventory Part Type Quantity Total Unit 1
Description 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

Roti

S-02 Kemasan Inventory Part Subsidiary Material 1000 100.000 pcs

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 Fiscal Depreciation
Type 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 Usage
Code Description (Year) Type Date 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 Keterangan Transaksi

29-Jul-16 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.