Instrumen Assesment

a. Attitude Competence : Observation / Journal

Assessment of attitude competencies using observation techniques which is done
continuously during learning process. Attitude to be achieved in this learning is
habituation adheres to norms such as; responsible, disciplined, and polite as a form of
gratitude.

Instrument:
Journal of Development of Spiritual and Social Attitudes
Grade :
Date and Time :
Meeting :
Topic :

No Waktu Nama Siswa Catatan Perilaku Butir Sikap Ket.

b. Knowledge competence: Written test

At this meeting assessment of knowledge competence performed using a written test to
know students understanding (assessment for learning). The instrument used is question
list as follows.

Instrument Question list:

1. What the definition of depreciation of fixed assets?
2. How many methods of depreciation of fixed assets?
3. PT A has fixed asset with purchase price Rp 110.000.000, this company estimate the
fixed asset's life is 10 years with residual value of Rp 10,000,000.
Caculate how much adjustment which must be done by PT A per month using the
straight line method!
Calculate depreciation by PT A in the first month using double declining balance
method!
Assesment Rubic
Question Answers Key Score
Number
1 Allocate cost of good sold of fixed asset because a decrease in the 2
value of fixed assets.
2 1. Straight line method 2
2. Double declining balance method
3. Sum of the year digit method
4. Service hours method
5. Productive output method

3 a. Straight Line Method f

Formula : Cost of good sold – Residual value
Economic life
Rp 110.000.000 – Rp 10.000.000
10 years
= Rp 10.000.000 / month
b. Double declining balance method
Rumus : (100% : economic life ) x cost of good sold
2
= 100% : 10 x Rp 110.000.000
2
= Rp 22.000.000
Total Score 10

𝑅𝑒𝑠𝑢𝑙𝑡 𝑆𝑐𝑜𝑟𝑒
𝐹𝑖𝑛𝑎𝑙 𝑉𝑎𝑙𝑢𝑒 = 𝑥 10
𝑀𝑎𝑘𝑠 𝑠𝑐𝑜𝑟𝑒

c. Skill Competition
Assesment of skill competition in this meeting is by student do the test that have been
given by the teacher.
Instrument:

Work Sheet 1

Below is a Trial Balance from Rejeki Store

For December Rejeki Store have some account which should adjusment is:

1. Depreciation of fixed asset amount 5% every years (expenses for December

not to calculated). Depreciation expense is charged store department amount
60% and office department amount 40%.
2. Supplies which remains amount Rp760.000,00 use of supplies for store
department amount 75% and office department amount 25%.
3. Loan interest in the bank which remains to paid amount Rp75.000,00.
4. Merchandise inventory last period amount Rp2.886.000,00

Make an adjusting entry and financial statment of Rejeki store for December
2005.

Rejeki Store
Trial Balance
December 31, 2005
Ref Account Debit Kredit

101 Cash 25.099.600

102 Accounts receivables 15.170.000
103 Merchandise inventory 5.010.000
104 Supplies 2.260.000
111 Land 40.000.000
112 Building 60.000.000
112.1 Accumulated depreciation 3.000.000
of building
113 Equipment 18.000.000
113.1 Accumulated depreciation 2.000.000
of equipment
201 Account payables 5.770.000
202 Interest payable
203 Bank loan 49.585.000
301 Andika’s capital 100.000.000
401 Sales 14.590.000
402 Sales return 45.000
403 Sales discount 270.400
501 Purchases 7.540.000
502 Electricity expense 150.000
503 Vehicle rent expense 100.000
504 Utilities expense 100.000
505 Salaries expense (store) 800.000
506 Salaries expense (office) 300.000

Total 174.945.000 174.945.000