Soal Komprehensif Akuntansi [PDF]

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 ! "#$% #%&"%!  % #'' 



#!#%



     



 



= = 



þ þ m m  m



 m



m m m m



m m m   m



m m  m m m m m m m m m mm mmmm mmm mm m mmm  mm mmmmm m m m m m  m  m m m m m   m m



m   m  m m  m m m m m m



 m mmmmmm m  mmmmm m m  m  m m m  m m m m m   m m m m m !!m m m m m  m  m m  mmm mm mmm m m m m



m m m  m  m m m m m m m m



m m mm mmm mmm m m m m m m m  m  m m   m m m m m m m m   m m  m  m  m  m m m m m m m  m m  m  m m m  m m m  m m m m   m



m  m  m  m m  m m  m  m



 m mm m m m



  m m  m m  m  m



m m m



m m  m "m   m m  m  m  m m m  m m m m m m m  m m m # $   mm m m  mm mmm  m m  m m  m  m m m m m   m%  m m



   m&'m(  m&))*m +#mm m m



  "  (  ))  $*%$+ | 



= = 



           m          mmm   mmmm   m mm mmmm  mmmmm m mmm mmm mm mm m  m | m „          Om m,m m mm mm m O  mmm´mOmm mm-mO.m m O  mm mm m ðm mm m



m m-.m



m  m m m Om-  .m å m ù      ï mmm mm  mm  mm m  m   mm  m mm m   mï mm m mmm mmmm /" m



 m mmmmm mm mmm  mmm m mmmm  m m m m  mm  m ' m    /"mm m mm/ m-/  .m"mm m m m  m m m m  m mO mO m O m % O m  m/mm m-/% m0. m mm m m   m m



  "  (  )) #!#%"#'#*#!"%#!#% , 



= =  > m å  „ ù  Om Om,m m O mmmmm mm m  m m m %  m m Î m ù       „   mm m,m1m mm´mm m / mm mmm2 m mm m m mm m mmmm m 1mmm  mm  mmm   m  mm   m ƒ m ù           m&m  m  mm&m  m m     ,m +2m´mmmm m mmmmm m m m m   ,m( m2 m 2m2 m m + m´mmmm m mmmmm mmm m m   ,m3   m4 mm + m m      ,m Om´m mmmm m m mmmm mmm  m mm mmm m m   m m m mmm mm mm m m O  m´m mmmm m mmm m m mmmmmmm m   m m mmm mm mmm m V m   !     



  "  (  )) #!#%"#'#*#!"%#!#% - 



= =  mmmïOm m mm  m m 2mm  mm mmm mïO m0mmïOm 2mmïOm m  m m mïOmmm mmm-m  . m



 mmmïOm  m m mmmmm  m  m ïOmmm mm-m 2. m p m ù    "„ Î ðmm m,m m  m´m   mmm mmmm  



 m m         m m # m´m mmmmmm m mmmmmm m mm m m ð  m´mOmmmmm m m m h!    m´mOmm m mm m ã      m´m mm m mmmm - 25  6mm25O  6. m m m´mOmmm m m mm m  m- m mm.m m m´m mmmm m m mm  m m m   "$  m´mOmm-m.mm m  m mm m mm2m m m   "%  m´m mm-m.mm m  m mm m m m  mmm m %  m´m  mmm  mm mm 27m  mmm  & m ù    m mmm mmm8,m m ðmm



9mmm m mm



m 4m  m



9mmmm   m m



m "m mm



9m mmmm mm-m



   mmm  .mmmmm



  "  (  )) #!#%"#'#*#!"%#!#% . 



= =  m  m m



9m2m mm  mm  m m



mm m   m - ,mðmmm mmmm mm  .m    m



ù     



 m´m mmmmmm m m m8m m ,m m (  '' m



´m: m  m5m6mmmmm



m m m !! '  m´m mmmmm m m&m  m #7 # mm  m +#m



´m m m  7mm mm



+# mm



´m m mm m m



ð mm



´m m m m



m þ' ''m



´m"m m m  mmmm



 m m  m   m-/ mmmmm mm  mm  mm  mmm m  . m m



 ' m



´mïOm mm mmmm



m  m0m mm m mm m m m m:mm,m m m  mm  mmmm m m  | mù      m8m,m m  ( m



,m% mmm m  mm m



 m m mm m þ    m



,mmmmmm m m



m m  ! m



,m mmmmmm m



 mm mmm2 mmmm



  "  (  )) #!#%"#'#*#!"%#!#% / 



= =  m      m



,mO m  m mm mmm



mmmmmm  m , m   mm  m  å m



'             



      "„ '  ,m mmmmmm mmm m mmm m  m,m m mmmïOm m + m m +2m m m m  ) mmmmmmmm mmm m  m !8 m„      !Am  m m2,m m (  '' m



´m7 mmm mm m5m



6m m !' ' m



´O7 mmm m mm m



mm m þ ! m



´mmm mmm mmmmm



  mm m ¢ *! m´m1 m2m m mm m  ! mm



´m4m m m mmmmm m m



m m  > m    )   +   +       ù  þ  m´m m,m m mm m m m  mm m  mm mm m m mmm



  "  (  )) #!#%"#'#*#!"%#!#% 0 



= =  ã   m´m mmm mm    m mm  mmmmm mm    m  mmmm mmmmmm mm mm   m 0m m m-,m m.mmm mm m m2 m  mmmm mmmmm mmmmmmmmmmm m    mmmmmm  mmmm m      m´m mmmm  mmm m  mm mmm m  Î m  '    #  O  mm mm-m  m mm 2mm  .,m m +mmm m O 2m m m mm mmm m O  mm m -3 mO.m  ƒ m ù      Ommmmm mm  m mmm   m m mmmm m mmm m m mmm mm  m  mmm m m  mOm  m mm m  m m  m  mm mmm  m m  m mmm m  m ,m  m´m mmmm m´m m m;m   m´mm mm mmmm´mmmmm;m m m



  "  (  )) #!#%"#'#*#!"%#!#%  



= =   V m ù ' ' mm  m mm m mmmm mm  m   m    m m  m m  m m m m m  m  m  p m ù   ' , !  1mmmmm m  m mmm m m m m   mþ '  ,m m %mm m



mmm m- m  m .m



m



m m



m mm-m . m |& m  , '  mm mmmmmïOm-. m  mm  m  m  mm mm m  mmmm m ð;mm m  mm mmm m m m mmm m;m m; m m |  m         m  m m m   m m  m m m  m m m   m  m m m   m   m m m  m  m m m  m m  m m   m  m  m m m  m m  m m m   m mm mmmm m  mm m m!m   m  m m  m  m m  m   m m 2 m mmmm m || m þ„ #   '   ! '   (mm m  mmm m m- m2  mm .m m m  m -m m m  . m m 2  m m m   m m2  mm  m (m m m   m m m m m m - .m m  m m m m m m m -. m



  "  (  )) #!#%"#'#*#!"%#!#%  



= =  m m m m  m  m -  m  m m 2 .m   m m  m m m  m  m   m m  m m m   m2  mmm  m |å m  ' ' ' '   ' ´m mm mm mm2mmmm !' ' ´ mm mm m2mmm mm |' m    + ' '  ! '  ð  )m  mmmm  mm2mm mm   72m-m m m.m ð ,m 2;m h' )  mmmm  mm2mm mm  mmm m mm m  mm2m- m  m.m %,m- 2;.mmm m2mm mm >& m                  / m mm,m m m mm mmm m m mmm m   m mm mmm m mmm m m



  "  (  )) #!#%"#'#*#!"%#!#% 10 



= =  >  m ù '       O  mm mmmmm m,m    ,m m



m  mm



m



m  m mm



m 1mm?m@ABm mm2m m 3m m?mC)Bmm m m2m     ,m m O m m m m mmm-mm m mmmm m .m >| m  #   4m mm mm m mmm m  m m m mm  mmm m  m m   mmmmmm m mmm mm m m  m m mm mmmm  mmm m mm mmmm m  mm mmmm mm m  m m m mmmm mmmm     m mm mm m mm mm m % mm!m m mm m mm mmm m m4mm m m mm  m mmm"  m/ mm m m mm mm mmmm m m >å m   #    # ) "m m mmm m mm mm mmm3m m mmm mm m mm m  mmm3m m mmmm m mm m - m mm m m!m. m



  "  (  )) #!#%"#'#*#!"%#!#% 1 



= =  ' ' '    ) m 4mmmm m Ommm >' m       Om ´m m m  m m m m m  m  mmmmmmm mmmmm mm m  m m&mmmmmmm  m m 2 m m m m m m    m  m m m  m  m m m -  m  . m  m -m .mmm m-mm . m         ,m m   m m m mm m m / m mmm >> m „   - ã!  ù  ù - ! ) m ã!   ´ mmmmm m m ã!   ´m mmmmm m m  m2mmm m  m  mm  mm m mï mmm1m mm m1m mmm  m2mmmm mm  m ã! ´ mmmmm m   m ã!   ´ mmmmm m mmm  mm  mmmm mm m  mm  m  m  m ã!   ´ mmmmm  m mm  mm 



m 



  "  (  ))  1 



= = 



  þ þ þ þ   ð' '



'  mmm m mmmmmmm   mm m m  m mm m m m m,m 2m / m5/& 6m 2m / m5/&/6mm 2m   m5 & 6m m   „  ã    þ' -þ' „         m „  !-  1 m 2m m  m  m m   m m m   m  mm m2mmm m mm mm  m | m „  !-  1m m m  m m m   m m m  m  m mm mm  mmm mm m  mm m  m å m „  !-   1m   m  m  m  m m 2m  m  m  m  m m m m m   m  m  m mm m m ' m „  !-   1mm mm m2mmm m mm  m  mmm  m m mm  m m m m



  "  (  )) %!"$%#$%$#2"$"# | 



= =  ð   „     „         m   m m m m  m  m m m   m m2m m m  m | „   #. „  /.„m



m  m m  m  m m m m m  mm  mm m å „   '„  /„  m  m  m  m   m  m m m  m m  m m m  2m  m m m  m m 2m mmm m  m ' m „  h  þ þ h  „  /þh„



m  m m 2m  m  m m m m   m mm mmm mm m mm  m   mm m1% m  mm m mm  m > m „     ã' „ „  /㄄ 



m m mm mmm mm   mmm m m m m  m 



m m  m  m  m  m m 1% mmmm



mmm m m  m  m m  m mm m m m



mm  mmmm m m m m m m m m m m m mm m m Î m „   ð   ð,''  !„ „  /ð„„



m m m m m  m   m m m  m  m m  m  m  m ð



m  m m  m m m  m m m mm mm mm1% mm



m  m % m mm  mmmm mmm   m m  m m  m m  m m  m m m m mmmmm m mm   m



  "  (  )) %!"$%#$%$#2"$"# |1 



= =  (¢$¢„ „h„ ðþãð¢$¢„h„ ðþ%h¢¢  m  m " m m m m







m



 $%



*



m m m



m



5 



 ! 



m m



m



ð!$þ„h„ ðþã!hð!„ð h  ¢$„h¢%   m „       m  m m



m



m



 m



m



 m



 m  m m m m m  m    m  m  mm mm m m mmm m | m „        m   m   m m  m m   m m m   m  m   m   m m m  m   m m m m   m  m   m m m mm mmm  m å m „      mmm mm m m m



  "  (  )) %!"$%#$%$#2"$"# || 



= =  ' m „  „ ãþ  m m   m  m m m m m   m m m   m m  m m m  m   m  m &m  Dm m  m   m   m m Dm m m  m m m m   m   m   m 1 m m m m m m m  m m   mmmm m2 m mmm m m  m 2m m m m m   m m m  m m    m m m m   m m m  m  m mmm m „h„ ðþ ¢$ ð!h¢ ð$!„h „h„ ðþð¢ ð!!h„ð 1 m  m m m m  m  m m m m  m m m m m  m m  m m  m m  m  m m   m (m m m  m   m m m mm mmmm  „h„ ðþð!𢢢!¢ hð!„ðãh¢ 1m  m m  m  m m m  m m m  m m mm mm mm   m mm m  m  m m m 5m m  m m 2 m m m m m  m m m m m m m  6 m þ¢ùðþð¢(¢$¢ð%¢$$¢!þ  m +m 1m m m m m  m   m m m m mm mmmmm m   „h„ ðþþ¢ùðþð¢ð¢$ð (¢ãð!„(¢ / mmmmmmm 2mmm m m  m  m m m m m m m mm m mmm m



  "  (  )) %!"$%#$%$#2"$"# |, 



= =   h     m



m m mm m  mmm m  m mm  m   mm  m m /m  mm m mmm mm m m m m  m  m   m m   m m m  m   mmm  m m (mmm  mmm mm mmm  m mmmm  m m + mmmmmm  m m (m mm  mm  m m m  mmmmmm  m m )mmm



 m  m   m  m  m m m m  m   m  m mm mm m  m  mmmmm m  m m   m m  m m m   m  m m   m m m m  m m  m  m    m 1 m m   m m   m m   m m m m m m  m   m m m  m m  m m  m m  m m   m  m m m  m m m  m  m    m m  m m   m    mm  mmm mm m m ãð h¢h„hã „ð m  m m  m m m m m m   m m m  m m  m m m  m m m m m    m m „  þ ã m



mm m5/1 7 mm6mm mm mm mm m mm m mm m m m m m m m   m m mm m



  "  (  )) %!"$%#$%$#2"$"# |- 



= =  m  m   m mm mm mmmmm mmm  mm mm mm  m



m/1 m mm   mmm mmmm m m m  m m  m m  m m m m m m m m m m   m   m m  m m m m  m m mm  mmmm   mm mm m mm mm   mmmm m



mm mmmm,m ! m /m m m Dm m m  m m m  m m mmmm mmm  m & m /m m m Dm m  m m m  m m  m m m  m m m m m m  m m    m m m m m   m /m m m mm mmmmm   mE mïmm



Eï m F m Om m Dm m  m  m m m m m m  m mmmm mm  m ùð¢h„-ùð¢h„ã „ð m /1 m +"m  m  m m  m  m m  .m 1m m m  mmmm m m mm m mm m  mm m  mmm  m  m m  m m m m   m m ,m m56 m m5 6 mm5 6  m /1 m:  mm0  /1 m   m m m m m m   m  m  m m m m   m m m   m m m  m  mm m m



  "  (  )) %!"$%#$%$#2"$"# |. 



= = 



 4 6



  



"(  7



!)  7



8   ' 7



! 7 )



 



 26



! 7 )   



  4  mmmm  m  mm mmm  m m  m   m m  m m  m  m m m   mm  mmm mmm m m  m/   m  m   m  m m m m m m m m m m   m  m  m m m  m m  m m Dm m m  m m m m þ'ã  "m m m m mmmm m,m m mm m m +m  m m m m   m  m  m m m m  m m m m m m  m  m mm m m m m



  "  (  )) %!"$%#$%$#2"$"# |/ 



= =  þ   ã m  m   mm mm mm m mmm  /  m m m mmmm mm  mm  mmm m  m m  m   m   m m  m   m m m   m "m  m    m  m m m   m m m   m m m m m  m m m m m m ã. ãþ   ã# mm  mm m mmG  mmm mmmmm mmmm mm m  m



 m   m m  m m m m m   m m mmm  mmm mm m mmm   m m m m m  m  m m m m m  m m m  „  h  )  m m m  m m m  m  m m m 5 m  6mmmm5m 6 m  



m   m  m ,m m  m  m m  m  m  m  m m  m  m m m  mm mm mmm  m    mmmm,mm mm  m mm m m m m



  "  (  )) %!"$%#$%$#2"$"# |0 



= =  þð¢$ð¢h¢.%ðã$ðþ¢$ðþð¢  ! m Om m  m  m  m m m  m  m m  m  m   m  m m  mm m & m  m  m  m   m m m   m m m  m m m  m m m m  m m  m  m "m  m m m   m  m  m  m m m  m m m  m % m   m m  m m m m   m m m  m m   m  m  mm m m m  ã      ! mmmm m & m m m m m  m - m  m '  mmmmm mm m =m m 6m m , ' mm m6m F m mmm 8 m m  mmm F m m mm9m mmmm  m  m Hm m 9m m m m  m  m  m m mm mm mmm mm  mmmmmm  m H  mm9mm  m mm mm mmm m m m m  m m  m  m m   m  m H m m 9m m m m m  m m  m m  m m m m   m m m m m mmm mmm  m H m mmm m 8 m mm   mmmm mm m mm  m mm m mmm m m  m mmm m mm  mmm mm   mmmm mmm



  "  (  )) %!"$%#$%$#2"$"# | 



= =  mm mmm  m mmmmmm   m A m mm   mmm mmm mm m mmmm mm m mmmm m m  m mmm   mm m mm m m ' m m mmm mmm m   m   mm mmmm  mmm mm  m @ m m mm  m mm   mmm mmmmmmm  m m m  mmmm  mmmmm  mm m mm m mmmmm m mmm m mm mm m  m  m * m   m  m5 m 6mmm m m m  mm m m mmm   mmm m mm m  mm m  m m m%(:ð4ðï ðm m m mm  m m m m   m  m  m  m m m m mm mmm m m  mm mm m C m 0 mm mm m mm mmm  m  mm m mm  0 mm m m  mmmmmm mmm  m  mmm mm m mmm m %mm m m mmm  m   m m !) m(##mmm m m5 m7 %6m   mm #m mmm  mmmmm  mmmmm (##mmm  m m mmmm  m !! m 4m  m m 1m m m m  m 2m m m m  m m m  m m m  m  m  m  m m  m m m m  m m  m  m  m m m  m  m   m m m m   m m m m m m m  m m  m m m mm  m m m !& m%!    )m



  "  (  )) %!"$%#$%$#2"$"# | 



= =  m 1m  m 5m   m m m  m m m m m  m 6m m 1m m 5   m m m m m  m  mmm m  m mmm m m m mmmm 6m m 1m  m m  m m 5 m  m m  m m m m m26m m  m 2m 5 m  m m  m m m m m  mmm mm2mmm 6m !F m   m m Om    m 5  m  m m  m  m m m m  mmmm mmm m m 6m m Om m    m 5  m  m  m m m  m   m  m m  m m  m 2m  m m  m 6mm m Om    m 5 m  m m m m   mm mm mm mm6m !8 m%     m m O m5mm6m m m5mmmm6m m m5mmm 6m m %m5mmmm   mmm m m m 6m !A m„hþ„m „hþ   m  m m  m  m  m m m  m m mmm  m %1mm m  m m m m   m m m  m m  m  m m  m  m5 6 m %1mmm   m „  m mm  mmmmm mm m  m Om m    m   m m m  m Om mmm   mmmmm   m !' m„  - )m 1 mm   m m  mmm   mmmm mmmI Jmmmm m m m



  "  (  )) %!"$%#$%$#2"$"# , 



= =  „  -) 1m  m m m m  m m m  m m m  m   m m  m  m m m m  m !@ m  „m Ommm m Om  m m,m m  m Om 5m m  m m m m  m m m m  m/m  m m mmmm  6m m m  m ïm Om 5m  m  m m m  m m m  m m  m ï  m  m m  m m m m mm6m m  mm !* m„  „  þ m



Om m m m  m  m m m m m  m  m m  m m  m m  m  2m m  m m mmmm  m „    !   þ 



Om m m m m  m Om m  m m m m m  m m m m m m m m  m   m /  m m m  m  m m  m m m mmmm mm !C mÄ      m m m  m m m m m m m m  m m m  m m  m m „   h   $  „h$  m m m  m m m mmmmmmmm mm  m mm &) m„ .m



m m Om m 5 O6m  m m m  m  m mmmmm m



  "  (  )) %!"$%#$%$#2"$"# ,1 



= =   m  m m   m m  m  m  m m m m m m  m  m % m m  m  m  m m  mm m &! m„ m m  m  m  m m  m m mmm   mmm mmm  m  m  mmm m && m OOm  m mmm m,m m  m m m mm    m  m  m m m m  m m   m  m  m m m  m  mm OOmm,m m O m mm m  m  m m m  mm m  m m m  m m m  m  m m m m m  m m m  m  m m  m mmm m m mm m m &F mmm OOm mmm mm m,m m m 2mmm m m 1  mm m   mmm m m mmm 2mmmmm  m m 1m m m m m  m  m m m mm mmm   mm  m &8 m„   ð     m



ðm   m m m m m  m  m m m  m m m  m  m  m m m m  m m m  m m m m m m mm mm mm



ðm m m m m  m m m m m m  m mmmm mm mmm m m m &A mOm ðmm,m m ( m 5m  m m  m  m m m   m m mm m m m m m   m 6m



  "  (  )) %!"$%#$%$#2"$"# ,| 



= =  m Omm m  mm m  m  m m Omm m m 1m mmm m mmm m m m $!h„ð„!ð¢$ðþ¢$¢„h„ ðþ  „  m m22mm   mmm m mmmmm  m  m mm,mmmKmmmKm  mKmmKm 2 mKm mm  mm  „   1 m m m m m m m m  m m   m 1m      m m m m m m  m m m      5 m  m m   m  m  m m m  Dm m m m  m mm  m m m m m 6m '„   1 m  m m m m m   m  m  m mmm m þ     „      5m  m  m m m m m  m  mmm mmmm   6m    m mmmmmmmm mmm   mmmm6 m  m m,m m     5m mm mmm  m m m m mOm mm  6m m     5mmm m m mm mm  mmm m  m m 6m m      5m  m  m m m m m mmm 6m



  "  (  )) %!"$%#$%$#2"$"# ,, 



= =  m '  5 m m m  m m  m m m Dm m m  m m  m m m  m mm6m ! 5 mm mmmmmm  6m  m m8m ,m m  m  m 5m 2 m m m m  2m m m m m m m  m m  m m   m m m m  m mm mmm  m  mm  6m m  m m m 5m 2 m m  m m m m m  m  m  m m m m m  m m m 6m m  mmm5 mm mmm  mmmm  m m  m m m m  m  m  m Dm m m  m  m m m m m   m  m m mmm 6m m  mmm5mmm  m m  m mm m mmm 6m    5m m m  m m m 2 m Dm m m  mmmm mmmmmmm  m mm  mmm 6mm  5m  m  mm m  m   m  m  m  m m   m m  m m  m m  m  m m    m m  m  m 6 m m ð¢ãð ¢% ð!¢ h ðþ¢$¢¢„h„ ðþ „  (  „     „       ) m  m m  m m  m m  m  m  m m m m m m  m m m m m mm mmm2mmm m mm  mm 7mm  m   1 m  m  m m m  m  m  m m m  m m m  m m 2m m m m m  m m m  m  m



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