Mata Pelajaran : Kompetensi Kejuruan
Tingkat/Semester : XI / Gasal (3)
Program Keahlian : Akuntansi  
Hari/Tanggal : Sabtu, 13 Desember 2008
Waktu : 07.30 s/d 10.00 (150 Menit)

Soal no 1.
 Maju & Co decided to make petty cash fund on 2 Desember 2005 . The petty cashier already given a cheque Danamon Bank number XLA 225 for Rp 3.000.000,00
Petty Cash reimbursement every 15th and the end of month.
During Desember 2005 the following amounts were paid by the petty cashier :
3 Desember Donation to Red Cross Rp 500.000,00
4 Desember Purchases supplies office Rp 350.000,00
6 Desember Repair to motor vehicle Rp 290.000,00
8 Desember Purchased office calculator Rp 185.000,00
13 Desember Paid bill of newspaper for office Rp 420.000,00
14 Desember Paid electricity account Rp 630.000,00
  Paid telephone account Rp 400.000,00
15 Desember Petty cash reimbursement and increase fund become to Rp 4.000.000,00
18 Desember Purhased stationery Rp 670.000,00
23 Desember Paid taxi fare to Semarang Rp 450.000,00
24 Desember Purchases supplies office Rp 545.000,00
26 Desember Repair to motor vehicle Rp 380.000,00
28 Desember Purchases supplies office Rp 1.120.000,00
30 Desember Paid taxi fare to Jogyakarta Rp 300.000,00
Required :
a. Record the transaction above in the petty cash book
b. Make a general journal with imprest fund system and fluctuating fund system
c. Make ajusment journal or reversing journal if at December 31th petty cash not reimbursement
d. Post the journal to the ledger in petty cash account.
Various payment consist of : stationery, office expenses, repair expense, travelling expense, electricity and telephone expense, sundry expense.