Tugas I - Pengantar Akuntansi (Kamis) 2014

Tn. Miun mendirikan usaha jasa Bengkel Mobil “LANCAR TOKCER”. Berikut transaksi yang terjadi selama. Bulan Mei 2014 : 01 Mei Tn. Miun memulai usaha dengan menyetor modal ke kas perusahaan sebesar Rp. 20.000.000,- 03 Mei Membeli peralatan bengkel seharga Rp.7.000.000,- kepada Toko ACI dibayar per kas Rp.3.000.000,- dan sisanya kemudian. 05 Mei Membeli perlengkapan kantor sebesar Rp.800.000,- secara tunai. 07 Mei Membayar sewa bengkel untuk bulan Mei sebesar Rp.300.000,- 11 Mei Menerima uang jasa perbaikan dari pelanggan sebesar Rp.1.500.000,- 13 Mei Membayar kepada Toko UCI sisa pembelian peralatan sebesar Rp.4.000.000,- 15 Mei Membayar biaya listrik, air dan telepon sebesar Rp. 100.000,- 20 Mei Memberikan faktur kepada para pelanggan atas servis yang telah diberikan senilai Rp.3.000.000,- 25 Mei Membayar gaji karyawan sebesar Rp. 1.200.000,- 28 Mei Tn Miun mengambil uang untuk kepentingan pribadi sebesar Rp.500.000,- 30 Mei Dikirim tagihan ke pelanggan atas jasa yang telah diberikan senilai Rp.3.000.000,- Buatlah : 1. Jurnal Umum 2. Buku Besar 3. Worksheet 4. Laporan Keuangan

DAFTAR PERKIRAAN AKUNTANSI (STANDAR)

DAFTAR PERKIRAAN AKUNTANSI (STANDAR)

AKTIVA
1 AKTIVA LANCAR (+/D, -/K)
1.1 Kas (Kas ditangan, Kas Kecil, kasir,dll)
1.2 Bank (Penempatan Bank)
1.3 Investasi (Penempatan pada saham,obligasi,dll)
1.4 Piutang Usaha (Piutang dagang, wesel dll)
1.5 Perlengkapan Kantor (ATK,ART,dll)
1.6 Persediaan (barang dagang, barang jadi, barang baku dll)
1.7 Biaya Dibayar Dimuka (BDD asuransi,sewa dll)
1.8 Aktiva lancar lainnya
2 AKTIVA TETAP (+/D, -/K)
2.1 AKTIVA TETAP BERWUJUD
2.1.1 Tanah
2.1.2 Gedung (Tempat usaha, gudang dll)
2.1.3 Kendaraan (motor,mobil,truck,forklift dll)
2.1.4 Peralatan Kantor (komputer,meja kerja,mebel dll)
2.1.5 Aktiva Tetap Berwujud Lainnya
2.2 AKTIVA TETAP TIDAK BERWUJUD
2.2.1 Hak Cipta/Copyriht
2.2.2 Hak Eksploitasi SDA(tambang,emas dll)
2.2.3 Merk
2.2.4 Aktiva tidak berwujud lainnya
3 AKUMULASI & AMORTISASI AKTIVA TETAP (+/K, -/D)
3.1 Akum. Penyusutan Aktiva Tetap Berwujud
3.2 Akum. Amortisasi Aktiva Tetap idak Berwujud


PASSIVA
4 KEWAJIBAN
4.1 KEWAJIBAN JANGKA PENDEK (+/K -/D)
4.1.1 Hutang Usaha
4.1.2 Hutang Gaji
4.1.3 Hutang Bunga
4.1.4 Kewajian jangka pendek lainnya
4.2 KEWAJIBAN JANGKA PANJANG (+/K -/D)
4.2.1 Obligasi
4.2.2 Hipotek
4.2.3 Kewajiban jangka panjang lainnya
5 EKUITAS (+/K -/D)
5.1 Modal Disetor
5.2 Prive (KECUALI +/D, -/K)
5.3 aba/ Rugi Tahun Lalu
5.4 aba/ Rugi TAhun Berjalan

6 BIAYA (+/D, -/K)
6.1 Beban Gaji/ Upah
6.2 Beban Adm & Umum
6.3 Beban Telepon, Listrik, Air
6.4 Beban Pemasaran
6.5 Beban Adm Bank
6.6 Beban Perlengkapan
6.7 Beban Asuransi
6.8 Beban Penyusutan & Amotisasi
6.9 Beban Lain – lain

7 PENDAPATAN (+/K, -/D)
7.1 Pendapatan Usaha
7.2 Pendapatan diluar Usaha
7.3 Pendapatan Lain – lain

Sumber : http://emanbgr.blogspot.com

Tugas 2 - Akuntansi Keuangan II - 2013

1. Dibeli Mesin dengan harga Rp. 30.000.000 ditaksir umurnya 8 tahun. Di tahun ke 6 dikeluarkan biaya perbaikan sebesar Rp. 5.000.000.

        Buatlah Jurnal jika :

• Perbaikan ini tidak menambah umur Aktiva
• Perbaikan ini menambah 1.5 tahun umur Aktiva

    2.  Mesin dibeli seharga Rp. 2.000.000, masa manfaat 4 tahun. Di tahun ke 4 suatu
         suku cadang diganti dengan taksiran 10% dari harga perolehan mesin. Harga beli
         suku cadang tersebut adalah sebesar Rp. 200.000 dan suku cadang ini dapat
         dipakai samapai habis masa umur aktiva tersebut. Suku cadang yang lama dapat
         laku dijual seharga Rp. 20.000.

• Buatlah Jurnal dari transaksi di atas.
• Buatlah Jurnal Depresiasi tahunannya

 
    3. Mesin dengan Nilai perolehan Rp. 1.000.000 umur ekonomis 4 tahun. sesudah
        dipakai  selama 3 tahun, ditaksir mesin ini dapat dipakai selama 2 tahun.

• Buatlah jurnal jika nilai buku mesin sebelumnya dikoreksi.
• Buatlah jurnal jika tidak ada koreksi untuk nilai buku sebelumnya

    4. Sebuah gedung dengan harga perolehan Rp. 10.000.000, ditaksir umurnya 20 tahun.
        Pada akhir tahun ke 10 gedung tersebut dinilai kembali sebagai berikut :
        Harga perolehan kembali = Rp. 15.000.000
        Nilai Sehat = Rp. 9.000.000.

• Buatlah Tabel perubahan nilai aktiva
• Buatlah jurnal untuk transaksi tersebut

    5. Mesin dengan harga perolehan Rp. 1.800.000 umur 10 tahun. Pada tahun ke 5 dilakukan penilaian kembali 
        menunjukkan data sebagai berikut : Harga perolehan kembali Rp. 1.500.000,
        prosentasi keadaan 70%.

• Buatlah Tabel perhitungannya
• Buatlah Jurnal untuk transaksi di atas

Misteri #MH370, Percakapan Terakhir Pilot Diralat, Ini Transkrip Lengkapnya

PETALING JAYA - Pemerintah Malaysia akhirnya merilis transkrip lengkap percakapan pilot dari kokpit pesawat Malaysia Airlines MH370 dengan menara kontrol.

Dikeluarkannya transkrip lengkap itu, menyusul kritikan yang disampaikan pada pemerintah Malaysia setelah mereka meralat pesan terakhir dari pesawat tersebut.

Berikut transkrip lengkap percakapan sang pilot dan menara kontrol. (BACA Kabar Terkait: Kenapa Malaysia Ralat Percakapan Terakhir Pilot?)

MAS 370 (Kuala Lumpur to Beijing)

PILOT-ATC RADIOTELEPHONY TRANSCRIPT

Departure from KLIA: 8 March 2014

ATC DELIVERY

12:25:53 MAS 370 Delivery MAS 370 Good Morning

12:26:02 ATC MAS 370 Standby and Malaysia Six is cleared to Frankfurt
via AGOSA Alpha Departure six thousand feet squawk two one zero six

12:26:19 ATC ... MAS 370 request level

12:26:21 MAS 370 MAS 370 we are ready requesting flight level three
five zero to Beijing

12:26:39 ATC MAS 370 is cleared to Beijing via PIBOS A Departure Six
Thousand Feet squawk two one five seven

12:26:45 MAS 370 Beijing PIBOS A Six Thousand Squawk two one five
seven, MAS 370 Thank You

12:26:53 ATC MAS 370 Welcome over to ground

12:26:55 MAS 370 Good Day

LUMPUR GROUND

12:27:27 MAS 370 Ground MAS370 Good morning Charlie One Requesting
push and start

12:27:34 ATC MAS370 Lumpur Ground Morning Push back and start approved
Runway 32 Right Exit via Sierra 4.

12:27:40 MAS 370 Push back and start approved 32 Right Exit via Sierra
4 POB 239 Mike Romeo Oscar

12:27:45 ATC Copied

12:32:13 MAS 370 MAS377 request taxi.

12:32:26 ATC MAS37..... (garbled) ... standard route. Hold short Bravo

12:32:30 MAS 370 Ground, MAS370. You are unreadable. Say again.

12:32:38 ATC MAS370 taxi to holding point Alfa 11 Runway 32 Right via
standard route. Hold short of Bravo.

12:32:42 MAS 370 Alfa 11 Standard route Hold short Bravo MAS370.

12:35:53 ATC MAS 370 Tower

12:36:19 ATC (garbled) ... Tower ... (garbled)

MAS 370 1188 MAS370 Thank you

LUMPUR TOWER

12:36:30 MAS 370 Tower MAS370 Morning

12:36:38 ATC MAS370 good morning. Lumpur Tower. Holding
point....10 32 Right

12:36:50 MAS 370 Alfa 10 MAS370

12:38:43 ATC 370 line up 32 Right Alfa 10. MAS 370 Line up 32 Right
Alfa 10 MAS370.

12:40:38 ATC 370 32 Right Cleared for take-off. Good night.

MAS 370 32 Right Cleared for take-off MAS370. Thank you Bye.

LUMPUR APPROACH

12:42:05 MAS 370 Departure Malaysian Three Seven Zero

12:42:10 ATC Malaysian Three Seven Zero selamat pagi identified. Climb
flight level one eight zero cancel SID turn right direct to IGARI

12:42:48 MAS 370 Okay level one eight zero direct IGARI Malaysian one
err Three Seven Zero

12:42:52 ATC Malaysian Three Seven Zero contact Lumpur Radar One Three
Two Six good night MAS 370 Night One Three Two Six Malaysian Three
Seven Zero

LUMPUR RADAR (AREA)

12:46:51 MAS 370 Lumpur Control Malaysian Three Seven Zero

12:46:51 ATC Malaysian Three Seven Zero Lumpur radar Good Morning
climb flight level two five zero

12:46:54 MAS370 Morning level two five zero Malaysian Three Seven Zero

12:50:06 ATC Malaysian Three Seven Zero climb flight level three five zero

12:50:09 MAS370 Flight level three five zero Malaysian Three Seven Zero

01:01:14 MAS370 Malaysian Three Seven Zero maintaining level three five zero

01:01:19 ATC Malaysian Three Seven Zero

01:07:55 MAS370 Malaysian...Three Seven Zero maintaining level three five zero

01:08:00 ATC Malaysian Three Seven Zero

01:19:24 ATC Malaysian Three Seven Zero contact Ho Chi Minh 120
decimal 9 Good Night

01:19:29 MAS370 Good Night Malaysian Three Seven Zero


Sumber : http://www.kabar24.com

Tugas 1 - Akuntansi Keuangan II - 2013

PT. Si Kabayan Saba Kota membeli mesin cetak seharga Rp. 4.500.000,- pada tanggal 1 Mei 2012. Diperkirakan mesin ini akan berumur 5 tahun dan nilai residu sebesar Rp. 500.000,- . Mesin ini diperkirakan akan dapat digunakan untuk memproduksi 50.000 unit produk dan diperkirakan akan dapat digunakan selama 25.000 jam. Tahun 2012 PT. Si Kabayan Saba Kota  menggunakan mesin itu selama 5.000 jam (dan tahun selanjutnya 6000, 3500, 4000, 6500) dan dapat menghasilkan 10.000 unit produk (dan tahun selanjutnya 12000, 7000, 8000, 13000). Hitunglah biaya depresiasi dengan :

a.      Metode Garis Lurus

b.      Metode Hasil Produksi

c.       Metode Jam Jasa

d.      Metode Jumlah Angka Tahun

Tugas 1 - Pengantar Akuntasi I - 2014

Pada tanggal 1 Juli 2013, Kantor Akuntan Publik (KAP) Zamroni mempunya aktiva dan kewajiban sebagai berikut: kas Rp 1.000.000, piutang usaha Rp 2.300.000, perlengkapan Rp 850.000, tanah Rp 10.000.000, dan utang usaha Rp 1.530.000. Kantor Akuntan Publik (KAP) Zamroni merupakan perusahaan perorangan yang dijalankan oleh Oni Zamroni.
Saat ini, ruang dan peralatan kantor disewa dari pihak lain sambil menunggu pembangunan kompleks perkantoran di atas tanah yang dibelinya tahun lalu. Transaksi yang terjadi selama bulan Juli 2013 adalah sebagai berikut:
1.            Diterima kas dari klien atas jasa yang diberikan, Rp 3.928.000,-
2.            Pembayaran kepada kreditor, Rp 1.055.000,-
3.            Diterima kas dari Oni Zamroni sebagai tambahan investasi sebesar Rp 3.700.000,-
4.            Dibayar sewa kantor untuk satu bulan Rp 1.200.000,-
5.            Mengirimkan invoice atas jasa audit kepada klien sebesar Rp 2.025.000,- secara kredit.
6.            Diberi perlengkapan kantor secara kredit Rp 245.000,-
7.            Diterima kas atas penagihan piutang kepada klien Rp 3.000.000,-
8.            Diterima tagihan dari Kantor Akuntan Publik (KAP) Ismail atas bantuan jasa audit sebesar Rp   1.635.000,- (jatuh tempo pada 10 Agustus 2013)
9.            Dilakukan pembayaran atas: beban upah Rp 850.000, beban jasa cetak laporan Rp 250.000, beban utilitas (telepon, listrik, air) Rp 325.000,- dan beban lain-lain sebesar Rp 75.000,-
10.          Telah dilakukan inventarisir atas perlengkapan kantor dengan nilai sisa Rp 980.000. Oleh karena itu, selama bulan Juli 2013 nilai perlengkapan yang terpakai sebesar Rp 115.000,-
11.          Oni Zamroni melakukan penarikan uang tunai sebesar Rp 1.000.000,- untuk keperluan pribadi.
Pertanyaan
 Buatlah persamaan akuntansi dari transaksi di atas.

All Excel Keyboard Shortcuts

F1 Displays the Office Assistant or (Help > Microsoft Excel Help)
F2 Edits the active cell, putting the cursor at the end
F3 Displays the (Insert > Name > Paste) dialog box
F4 Repeats the last worksheet action (Edit > Repeat)
F5 Displays the (Edit > GoTo) dialog box
F6 Moves to the next pane in a workbook (if the window is split)
F7 Displays the (Tools > Spelling) dialog box
F8 Toggles whether to extend a selection with the arrow keys
F9 Calculates All the worksheets in All the open workbooks
F10 Toggles the activation of the Menu Bar
F11 Displays the (Insert > Chart) dialog box that creates a chart (on a chart sheet) using the highlighted range
F12 Displays the (File > Save As) dialog box
Shift + F2 Inserts or edits a cell comment (Insert > Comment)
Shift + F3 Displays the (Insert > Function) dialog box
Shift + F4 Repeats the last Find, the same as (Edit > Find Next)
Shift + F5 Displays the (Edit > Find) dialog box
Shift + F6 Moves to the previous pane in a workbook (if the window is split)
Shift + F8 Toggles between switching Add Mode on or off*
Shift + F9 Calculates just the active worksheet
Shift + F10 Displays the (Shortcut) menu for the selected item
Shift + F11 Inserts a new worksheet (before the active sheet) into the active workbook (Insert > Worksheet)
Shift + F12 Saves, Displays the (File > Save As) dialog box if a new workbook
Ctrl + F1 Closes and reopens the current task pane (ribbon in 2007)
Ctrl + F2 Print Preview
Ctrl + F3 Displays the (Insert > Name > Define) dialog box
Ctrl + F4 Closes the selected workbook window
Ctrl + F5 Restores the size of the active workbook or window
Ctrl + F6 Moves to the next open workbook or window
Ctrl + F7 Activates the Move window command
Ctrl + F8 Activates the Resize window command
Ctrl + F9 Minimises the size of the active workbook or window
Ctrl + F10 Maximises the size of the active workbook or window
Ctrl + F12 Displays the (File > Open) dialog box
Alt + F1 Creates a chart (on a chart sheet) using the highlighted range
Alt + F2 Displays the (File > Save As) dialog box
Alt + F4 Closes all the workbooks (saving first) and exits Excel (File > Exit)
Alt + F8 Displays the (Tools > Macro > Macros) dialog box
Alt + F11 Toggles between the Visual Basic Editor window and and the Excel window
Alt + Ctrl + F9 Calculates All cells on All worksheets in All workbooks
Alt + Shift + F1 Inserts a new worksheet (before the active sheet) into the active workbook (Insert > Worksheet)
Alt + Shift + F2 Displays the (File > Save As) dialog box
Alt + Shift + F4 Closes all the workbooks (saving first) and exits Excel (File > Exit)
Alt + Shift + F10 Displays the drop-down menu for the corresponding smart tag
Alt + Shift + F11 Activates the Microsoft Script Editor window
Ctrl + Shift + F3 Displays the (Insert > Name > Create) dialog box
Ctrl + Shift + F6 Moves to the previous open workbook or window
Ctrl + Shift + F10 Activates the Menu Bar or Shortcut Characters in 2007
Ctrl + Shift + F12 Displays the (File > Print) dialog box
Ctrl + 0 Hides the columns in the current selection
Ctrl + 1 Displays the formatting dialog box
Ctrl + 2 Toggles bold on the current selection
Ctrl + 3 Toggles italics on the current selection
Ctrl + 4 Toggles underlining on the current selection
Ctrl + 5 Toggles the strikethrough of text on the current selection
Ctrl + 6 Toggles between hiding, displaying
Ctrl + 8 Toggles the display of Outline symbols on the active worksheet
Ctrl + 9 Hides the rows in the current selection (Format > Row > Hide)
Ctrl + Shift + 0 Unhides the columns in the current selection
Ctrl + Shift + 2 Enters the value from the cell directly above into the active cell
Ctrl + Shift + 8 Selects the current region (surrounded by blank rows and columns)
Ctrl + Shift + 9 Unhides the rows in the current selection
Ctrl + A Displays formula palette given a function name or selects the whole worksheet or current date
Ctrl + B Toggles bold on the current selection
Ctrl + C Copies the current selection to the clipboard
Ctrl + D Copies the first cell in the selection downwards
Ctrl + F Displays the Find dialog box
Ctrl + G Displays the GoTo dialog box
Ctrl + H Displays the Replace dialog box
Ctrl + I Toggles italics on the current selection
Ctrl + K Displays the Insert Hyperlink dialog box
Ctrl + L Displays the Create Table dialog box
Ctrl + N Creates a new workbook
Ctrl + O Displays the Open dialog box
Ctrl + P Displays the Print dialog box
Ctrl + R Copies the leftmost cell in the selection to the right
Ctrl + S Saves, Displays the Save As dialog box if a new workbook
Ctrl + U Toggles underlining on the current selection
Ctrl + V Pastes the entry from the clipboard
Ctrl + W Closes the active workbook or window
Ctrl + X Cuts the current selection to the clipboard
Ctrl + Y Repeats the last workbook action Ctrl + Z Undo the last workbook action
Ctrl + Shift + F Activates the Font Tab of the format cells
Ctrl + Shift + O Selects all the cells with comments
Ctrl + Shift + P Activates the Font Size tab of the format cells
Enter Enters the contents of the active cell and moves to the cell below (by default)
Shift + Enter Enters the contents of the active cell and moves to the cell above (by default)
Tab Enters the contents of the active cell and moves one cell to the right
Shift + Tab Enters the contents of the active cell and moves one cell to the left
Alt + = Enters the SUM() function (AutoSum) to sum the adjacent block of cells
Alt + 0128 Enters the euro symbol (€) (using Number keypad)
Alt + 0162 Enters the cent symbol (¢) (using Number keypad)
Alt + 0163 Enters the pound sign symbol (£) (using Number keypad)
Alt + Enter Enters a new line (or carriage return) into a cell
Ctrl + ' Enters the contents from the cell directly above into the active cell
Ctrl + Shift + 2 Enters the value from the cell directly above into the active cell
Ctrl + ; Enters the current date into the active cell
Ctrl + Shift + ; Enters the current time into the active cell
Ctrl + Shift + Enter Enters the formula as an Array Formula
Shift + Insert Enters the data from the clipboard
Alt + Down Arrow Displays the Pick From List drop-down list Esc Cancels the cell entry and restores the original contents
Delete Deletes the selection or one character to the right
Backspace Deletes the selection or one character to the left Shift + Delete Cuts the selection to the clipboard
Ctrl + Delete Deletes text to the end of the line Ctrl + - Displays the Delete dialog box
Ctrl + Shift + = Displays the Cells dialog box
Ctrl + \ Selects the cells in a selected row that do not match the value in the active cell
Ctrl + Shift + \ Selects the cells in a selected column that do not match the value in the active cell
Ctrl + / Selects the array containing the active cell ??
Alt + ; Selects the visible cells in the current selection
Ctrl + Shift + (8 or *) Selects the current region (surrounded by blank rows and columns)
Ctrl + * Selects the current region (using the * on the number keyboard)
Ctrl + [ Selects all the cells that are directly referred to by the formula in the active cell (precedents)
Ctrl + Shift + [ Selects all the cells that are directly (or indirectly) referred to by the formula in the active cell
Ctrl + ] Selects all the cells that directly refer to the active cell (dependents)
Ctrl + Shift + ] Selects all the cells that directly (or indirectly) refer to the active cell
Ctrl + Shift + Page Down Selects the active worksheet and the one after it
Ctrl + Shift + Page Up Selects the active worksheet and the one before it
Ctrl + Shift + Spacebar Selects all the objects on the worksheet when an object is selected or selects the whole worksheet
Ctrl + Spacebar Selects the current column
Shift + Arrow keys Selects the active cell and the cell in the given direction
Shift + Backspace Selects the active cell when multiple cells are selected
Shift + Spacebar Selects the current row
Ctrl + Shift + Arrow Key Extends the selection to the next cell adjacent to a blank cell in that direction
Ctrl + Shift + End Extends the selection to the last used cell on the worksheet
Ctrl + Shift + Home Extends the selection to the beginning of the worksheet
Shift + Arrow Keys Extends the selection by one cell in that direction
Shift + Home Extends the selection to the first column
Shift + Page Down Extends the selection down one screen
Shift + Page Up Extends the selection up one screen
End + Shift + Arrow Keys Extends the selection to the next non-blank cell in that direction
End + Shift + End Extends the selection to the last cell in the current row*
End + Shift + Home Extends the selection to last used cell on the worksheet
Alt + ' Displays the Style dialog box
Ctrl + Shift + ( ' or ) Applies the Time format "hh:mm" to the selection
Ctrl + Shift + (1 or !) Applies the Comma separated format "#,##0.00" to the selection
Ctrl + Shift + (4 or $) Applies the Currency format "£#,##0.00" to the selection
Ctrl + Shift + (5 or %) Applies the Percentage format "0%" to the selection
Ctrl + Shift + (6 or ^) Applies the Exponential format "#,##E+02" to the selection
Ctrl + Shift + (# or ~) Applies the General format to the selection
Ctrl + (# or ~) Applies the Custom Date format "dd-mmm-yy" to the selection
Ctrl + Shift + (7 or &) Applies the outline border to the selection
Ctrl + Shift + (- or _ ) Removes all the borders from the selection
Arrow Keys Moves to the next cell in that direction
Ctrl + Tab Moves to the next open workbook or window
Alt + Tab Moves to the next application open on your computer
Alt + Shift + Tab Moves to the previous application open on your computer
Enter Moves to the cell directly below
Tab Moves to the next cell on the right (or unprotected cell)
Home Moves to the first column in the current row
End + Arrow Keys Moves to the next non empty cell in that direction
End + Enter Moves to the last cell in the current row that is not blank
End + Home Moves to the last used cell on the active worksheet*
End + Home Moves to the last used cell on the active worksheet*
Page Down Moves to the next screen of rows down
Page Up Moves to the previous screen of rows up
Shift + Enter Moves to the cell directly above (opposite direction to Enter)
Shift + Tab Moves to the cell directly to the left (opposite direction to Tab)
Alt + Page Down Moves you one screen of columns to the right
Alt + Page Up Moves you one screen of columns to the left
Ctrl + Home Moves to cell "A1" on the active sheet
Ctrl + End Moves to the last used cell on the active worksheet*
Ctrl + Up Arrow Moves to the first row in the current region
Ctrl + Down Arrow Moves to the last row in the current region
Ctrl + Left Arrow Moves to the first column in the current region
Ctrl + Right Arrow Moves to the last column in the current region
Ctrl + Page Up Moves to the previous worksheet in the workbook
Ctrl + Page Down Moves to the next worksheet in the workbook
Ctrl + Shift + Tab Moves to the previous open workbook or window
Scroll Lock + Arrow Keys Moves the workbook or window one cell the corresponding direction
Scroll Lock + End Moves to the last cell in the current window
Scroll Lock + Home Moves to the first cell in the current window
Scroll Lock + Page Down Moves you down one screen (current selection unchanged
Scroll Lock + Page Up Moves you up one screen (current selection unchanged)
Enter Moves from top to bottom within a selection
Tab Moves from left to right within a selection
Ctrl + . Moves clockwise to the next corner within a selection
Shift + Tab Moves from right to left within a selection (opposite direction to Tab)
Alt + Ctrl + Left Arrow Moves to the left between non adjacent cells in a selection
Alt + Ctrl + Right Arrow Moves to the right between non adjacent cells in a selection
= Starts a Formula
Ctrl + ` Toggles between the value layer and the formula layer
Ctrl + Insert Copies the current selection to the clipboard
Ctrl + Shift + ( Unhides any hidden rows within the selection
Ctrl + Shift + ) Unhides any hidden columns within the selection
Ctrl + Shift + \ Select unequal cells
Alt Toggles the activation of the old Menu Bar
Alt + Shift + Left Arrow Displays the (Data > Group and Outline > UnGroup) dialog box
Alt + Shift + Right Arrow Displays the (Data > Group and Outline > Group) dialog box
Alt + Spacebar Activates the Control Box in the top left hand corner
End Toggles between switching End Mode on or off
Scroll Lock Toggles between switching Scroll Lock on or off
Shift + Insert Pastes the entry from the clipboard

Sumber : http://excelshortcuts.co.uk