Contoh Latihan Soal Studi Kasus MYOB Accounting [PDF]

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MYOB Qualification Test LEVEL BASIC (MYOB Accounting v23) Please fill your data: Full name



: _______________________________________________



Place & Date of Birth: ______________________________________________ Phone number



: _______________________________________________



Email



: _______________________________________________



Comment: ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ Code: L1SS17 Effective from 11 Jan 2017



All rights reserved; no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form by any means, electronic, mechanical, photocopying, recording, or otherwise without permission of Net21Plus. This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover, other than in which it is published, without the prior consent of Net21Plus.



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23) MYOB Qualification Test Basic Level Instructions to Participants: 1. You will have 2 hours to complete the test. Answer all questions in the test. 2. Please check that you have MYOB Accounting v23 on your computer. If you do not see it, please inform the invigilator for assistance. 3. You are NOT allowed to bring any diskettes or paper into the examination room. 4. You must create new folder on hard disk. Please save your .MYO, backup folder, and report folder in this folder and the folder will be collected from hard disk at the end of the examination. 5. In the event of any unforseen circumstances e.g. electricity blackout or computer failure that prohibits you from continuing with the examination, and such event is not the cause of your own action(s), you will be allocated extra time to complete the examination at the discretion of the invigilator. (This is to ensure consistency with all the other instructions, which are expressed in the first person). 6. If you should encounter any technical difficulties with the computer during the examination, please inform the invigilator for assistance. 7. Non-programmable electronic calculators are allowed for this examination. 8. You are not allowed to communicate with other examination candidates throughout the examination. 9. You are NOT allowed to leave the examination room without the permission of the invigilator. 10. The assignment and any used or unused paper, must be returned to the invigilator at the end of the examination. 11. Total questions 13 with total score 100 points.



PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23)



The Case Study Based the fact given, you are required to: 1. Setup the Company data file :



[2 marks]



Mrs. Rini is the owner of the company “LUCKY SHOE”. As Shoe Store business type. Was established in 1998 providing fashionable shoe as its main product line. As it grows, apparel and fashion accessories are also included in our product line to answer customers' trust on our brand. Mrs. Rini decided to use MYOB Accounting v23 software for preparing her company 1 January to 31 December 2017 Financial Year Reports and prefer to use the 13th accounting period for the audit trial adjustment. Please use one of the account list provided by MYOB Accounting v23. So you don’t need to set up the account list completely. Setup the following information: Company Address : Seturan City Point XXV 12 Yogyakarta Tel



: (0274) 554 385



Fax



: (0274) 554 386



Email



: info@ luckyshoe.com



[2 marks]



The following preferences option must be activated: : Tick the option for “Warn if Jobs Are Not Assigned  System Preferences to All Transaction [System-Wide]” : Untick option for “Automatically Check Spelling in  Windows Preferences Text Fields Before Recording Transaction” : Tick the option for : “Warn for Duplicate Invoices  Sales Preferences Numbers on Recorded Sales” : Tick the option for : “Warn for Duplicate  Purchases Preferences Purchase Orders Numbers on Recorded Purchases” : Click User IDs to add new User ID as your Name.  Security Preferences Log-off (exit) from MYOB – no backup is required, and then login to MYOB data file created with your user name. 2. Setup the List below: Setup the following Account List -



[2 marks]



The Company don’t use the following account codes anymore :  1-3120 Payroll Cheque Account  1-3130 Cash Drawer  1-3210 Less Prov’n for Doubtful Debts



PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23) -



The Company changes some accounts as follows :  1-3140 Petty Cash, Change to 1-3120  2-2300 GST Liabilities, Change to VAT Liabilities  2-2310 GST Collected, Change to VAT Collected  2-2330 GST Paid, Change to VAT Paid



-



The Company need to add the following accounts :







2-2340 VAT Clearing



Delete all Tax Codes except N-T (Non Taxable), SR (Standard-rated supplies (GST7%)), TX7 (Purchases with GST 7%). Setup the Tax Code List as VAT (Value Added Tax), Tax Type: Goods & Services Tax, Rate: 10%. [1 marks] Setup the Job List : SS for Shoe , AS for Accessories, SV for Service.



[1 marks]



Setup the Categories List : YGK for Yogyakarta , SMG for Semarang, SLO for Solo. [1 marks]



Setup the following Cards List:



[1 marks]



 BARROCA (Customer)



 MELISSA (Supplier)



 KUMALA (Employee)



 WESTWOOD (Customer)



 FLOX (Supplier)



 VIA (Employee)



 OPTICAL (Customer)



 ARANHA (Supplier)



Setup the Items List as follows:



Item No.



[2 marks]



CL



SL



RS



Item Name



CLASSIC LADY



SPACE LOVE



RACER SOCK



Selling Price



Rp 400,000.-



Rp 700,000.-



Rp 150,000.-



Tax Code When Bought/Sold



N-T



N-T



N-T



Selling Unit of Measure



Unit



Unit



Unit



I Buy This Item



5-1100 Shoe Purchase



5-1100 Shoe Purchase



5-1300 Accessory Purchase



I Sell This Item



4-1100 Shoe Sales



4-1100 Shoe Sales



4-1200 Accessory Sales



I Inventory This Item



1-3300 Merchandise Inventory



1-3300 Merchandise Inventory



1-3300 Merchandise Inventory



PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23) 3. Setup Account Opening Balance information as of 01 January 2017:



Setup the customer ending balance as 31 Dec 2016: Customer Name Total Invoice# Cust. PO# Category



BARROCA Rp3,300,000 Inc. VAT S-150001 BR-150001 YGK



WESTWOOD Rp3,300,000 Inc. VAT S-150002 WW-150001 SMG



Setup the supplier ending balance as 31 Dec 2016: Supplier Name Total PO# Supp. Inv# Category



MELISSA Rp2,200,000 Inc. VAT P-150001 MS-150001 YGK



FLOX Rp2,200,000 Inc. VAT P-150002 FL-150001 SMG



[2 marks]



[2 marks] OPTICAL Rp3,300,000 Inc. VAT S-150003 OC-150001 SLO [2 marks] ARANHA Rp2,200,000 Inc. VAT P-150003 AH-150001 SLO



PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23) Setup the following inventory opening balance as 01 January 2017 [Journal#: I-160001] [Category: YGK]: [2 marks] Item No. CL SL RS



Item Name Classic Lady Space Love Racer Sock



Qty 40 unit 20 unit 30 unit



Unit Cost Rp 300,000.Rp 600,000.Rp 100,000.-



Account# 1-3300 1-3300 1-3300



4. The following transactions are made in January 2017. Record these transactions in MYOB according to the dates and details given below. 02 A purchase was raised to purchase the following inventory item from main POINT Jan supplier, FLOX, with Net 20 credit terms. (PO#:P-160001, Inv#:FL-160001). Bill [4 marks] 2017 and goods was received.  Received 15 units of Classic Lady (CL) for Rp 300,000.-/unit (Job: SS) (Exclude 10% VAT).  Received 10 units of Space Love (SL) for Rp 600,000.-/unit (Job: SS) (Exclude 10% VAT). [Category : SMG] 05 Jan 2017



Raised purchase service to MELISSA for In-store Promotions (Acc#: 6-3110) POINT Rp5,500,000.- (Include 10% VAT), with COD terms. (PO#: P-160002, Supplier [4 marks] Inv#: MS-160001). Bill was received. [Job: SV] [Category: YGK] Payment to MELISSA from Petty Cash [Cheque#: D-160001] with total amount [4 marks] Rp5,500,000.- for bill on 05 Jan 2017.



07 Jan 2017



Return 2 units of Space Love (SL) for Rp 600,000.-/unit (Exclude 10% VAT) to POINT FLOX (PO#: P-160003, Supplier Inv#: FL-160001) (Job: SS). Edit Journal Memo [2 marks] with "Purchase Return; FLOX". [Category : SMG] Immediatelly applied the Return-Debit note to Trade Creditor balance for FLOX [ID#: P-160003] for bill on 02 Jan 2017.



[2 marks]



11 Jan 2017



Sold the following items to WESTWOOD on Net 20th after EOM days term (Inv#: S- POINT [4 marks] 160001, Cust PO#: WW-160001). All the goods & Invoices was Received:  Ship 15 units of Classic Lady (CL) Rp 500,000/unit (Exclude 10% VAT) [Job : SS]  Ship 10 units of Space Love (SL) Rp 800,000/unit (Exclude 10% VAT) [Job : SS]  Ship 20 units of Racer Sock (RS) Rp 200,000/unit (Exclude 10% VAT) [Job : AS] [Salesperson : KUMALA] [Category : SMG]



13 Jan 2017



Raised sale services to OPTICAL for Freight Collected (Acc#: 4-5000) for Rp POINT 1,100,000 (Include 10% VAT) on COD term (Inv#: S-160002, Cust PO#: OC- [4 marks] 160001). Invoice was delivered. [Job: SV] [Salesperson : VIA] [Category : SLO] Full payment of Rp 1,100,000 for invoice on 13 Jan 2016 was received from [4 marks] OPTICAL and deposits to Petty Cash [ID#: R-160001].



17 Jan 2017



Issued Return-Credit Notes to OPTICAL Rp 100,000.- as Discounts Given (Acc#: POINT 5-3000) (Inv#: S-160003, Cust PO#: OC-160001) and edit Journal Memo with [2 marks] "Sale Discount: OPTICAL". [Job: SV] [Category: SLO] [Salesperson: VIA]



PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23) Immediately Pay Refund [Cheque#: D-160002] for the Rp 100,000.- Discount- [2 marks] Credit Notes to OPTICAL from Petty Cash. 23 Jan 2017



Use Spend Money, payment made from Cheque Account (Acc#:1-3110) POINT Rp4,000,000.- as Wages & Salaries (Acc#: 6-5130). [Cheque#: D-160003] [4 marks] [Category: YGK]



28 Jan 2017



Receive Money for total Rp200,000.- to Cheque Account, for Rp210,000.- as POINT Interest Income (Acc#: 8-1000) with Rp10,000.- Bank Charges (Acc#: 6-1200) [4 marks] [ID#: R-160002] [Category: YGK]



5.



Perform Bank Reconciliation for Cheque Account the Bank Statement shows a [4 marks] balance Rp296,200,000.- on 31 Jan 2017.



6.



Prepare journal entry to record the depreciation on 31 Jan 2017, for the [4 marks] following asset categories [GJ#:G-160001] [Category : YGK] :  Store Equipment Rp 200,000.Save as Monthly Recurring Transaction start from 28 Feb 2017 for those journal then use the recurring to record depreciation journal for 28 Feb 2017 [GJ#:G160003] [Category : YGK] Prepare a journal entry to record the VAT Clearing journal on 31 Jan 2017 [4 marks] [GJ#:G-160002] for Dec 2016. [Category : YGK]



7.



8.



On 31 Jan 2017, prepare adjust inventory to record Inventory Total Unit Cost [4 marks] Adjusment [IJ#:I-160002] [Category : YGK] for:  Classic Lady (CL) increased by Rp600,000.- [Job: SS] as 5-1100 Shoe Purchase Generate the following financial reports at 1 January – 31 January 2017 to PDF [4 marks] file format, save in REPORTS folder :      



Account Transaction [Accrual] Standard Balance Sheet Profit & Loss [Accrual] Cash Disbursements Cash Receipts Reconciliation Report



9.



From Security Preference, Lock the Accounting period for 31 Jan 2017. BACKUP [4 marks] your MYOB Company Data File (ONLY), Check Company File for Error and Save the MYOB Company data backup file name as Your Name in Backup folder.



10.



From Company Data Auditor – Transaction Review for 1 Jan 2017 to 31 Jan [4 marks] 2017, there is a “?” mark for Scan for Future Dated Transaction. Display it and send to PDF, save in REPORTS folder.



11.



Delete all related transaction on 07 Jan 2017.



12.



Edit the Recurring Transaction Template of Fixed Assets Depreciation for Store [4 marks] Equipment to Rp 250,000.- per month. PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



[4 marks]



MYOB Basic Qualification Test Level Basic (MYOB Accounting v23) 13.



Generate and modify the report fields of Item Register Detail for Classic Lady report like the sample below and then save as PDF Format.



~End of Assignment~



PT. NET21PLUS Menara KADIN Indonesia, Lt. 30, Jl. H.R. Rasuna Said, X-5, Kav. 2-3, Jakarta 12950. Indonesia. Tel. : 021-5289 1988 | Fax. : 021-5299 4599 E-mail : [email protected] | Website : www.net21plus.com



[4 marks]