Asst.

Nabila & Jerry

CHAPTER 5
ACCOUNTING FOR MERCHANDISING OPERATIONS

Perusahaan berdasarkan jenis usahanya dibedakan menjadi:

1. Perusahaan Jasa (Service Business)
2. Perusahaan Dagang (Merchandising Business)
3. Perusahaan Manufaktur (Manufacturing Business)
Merchandising Business (Perusahaan Dagang)
perusahaan yang menjual produk (barang jadi), akan tetapi perusahaan tidak membuat atau
menghasilkan sendiri produk yang di jualnya melainkan barang yang dijual diperoleh dari
perusahaan lain. Perusahaan dagang yang membeli dan menjual langsung barang daganganya
ke kosumen disebut Retailers. Perusahaan dagang yang menjual barang daganganya ke
retailers disebut Wholesalers.
Sales Revenue/Sales
Sumber pendapatan utama perusahaan dagang adalah penjualan barang dagang atau disebut
sales revenue atau sales
Operating Expenses
Biaya-biaya yang harus dikeluarkan oleh perusahaan, sehubungan dengan operasi atau
kegiatan yang dilakukan oleh perusahaan.
Cost of Goods Sold
Seluruh pengeluaran sampai barang siap dijual.

Cara mengukur pendapatan pada merchandising company

PT. TRISAKTI
Income Statement
For The Year Ended December 31, 20xx
Sales revenue
(-) COGS

xxx
(xxx)

Gross profit
(-) Operating expenses

xxx
(xxx)

Net Income/Net Loss

xxx

ASISTEN AKUNTANSI |CHAPTER 5 ACCOUNTING FOR MERCHANDISING

Asst. Nabila & Jerry

Merchandise Inventory
Persediaan barang dagangan, yang diperdagangkan oleh perusahaan dan merupakan bagian
dari Current Asset
A. Sistem pencatatan inventory
1. Perpetual inventory system:
- Perusahaan tetap mencatat secara detail cost dari setiap pembelian inventory atau
penjualan inventory
- Pencatatan terus-menerus akan menunjukan jumlah inventory yang tersisa,
sehingga dapat diketahui setiap saat
- Perusahaan mencatat pembelian barang dagang sebagai inventory account
- Perusahaan mencatat COGS setiap saat terjadinya penjualan
2. Periodic inventory system:
- Perusahaan tidak secara detail mencatat inventory yang tersisa di setiap periode
- Perusahaan mencatat COGS hanya pada akhir periode akuntansi
- Perusahaan mencatat pembelian barang dagang sebagai purchase account
- Cara mengetahui Flow of costs pada merchandising company yang menggunakan
periodic inventory system
Beginning Inventory
(+) Net Purchased
Cost of goods available for sale (COGAS)
(-) Ending Inventory
Cost of goods sold (COGS)

xxx
xxx
xxx
(xxx)
xxx

B. Freight costs (Biaya angkut)

pengeluaran (expenditure) untuk memindahkan barang dari gudang penjual ke gudang
pembeli. Ada dua terms Free on Board (FOB)
1. FOB shipping point : biaya angkut ditanggung oleh pembeli
2. FOB destination
: biaya angkut ditanggung oleh penjual

*Note: Biaya angkut yang dikeluarkan penjual dicatat sebagai Operating expenses dan biaya
angkut yang dikeluarkan pembeli dianggap sebagai bagian dari Biaya pembelian inventory.
ASISTEN AKUNTANSI |CHAPTER 5 ACCOUNTING FOR MERCHANDISING

Asst. Nabila & Jerry

C. Transaksi di perusahaan dagang yang berhubungan dengan Inventory

D.
E.
a. Transaksi Pembelian
F.
G.
H.
Perpetual System
J.
Membeli
K.
Merchandise Inventory
M.
xxx
L.
Cash/
AP
N.
xxx
barang dagang
S.
Membayar
biaya angkut (FOB
shipping point)
AB. Saat retur
pembelian

T.

AM. Membayar
dalam periode diskon

AN.

BA. Membayar di
luar periode diskon

BB.

BJ.
BK.
BL.
BM.
BN.
BO.
BP.

AC.

Merchandise Inventory
U. Cash

V.
W.

xxx

Cash/AP
AD.
Merchandise
Inventory

AE.
AF.
AG.

xxx

Accounts Payable
AO.
Merchandise
Inventory
AP.
Cash

AQ.
AR.
AS.
AT.

xxx

Accounts Payable
BC.
Cash

BD.
BE.

xxx

I.
O.

Purchase
P. Cash/ AP

X.

Freight in
Y. Cash

AH.

Cash/AP
AI.
Purchase Return and
Allowance

AU.

Accounts Payable
AV.
Purchase Discount
AW.
Cash

BF.

Accounts Payable
BG.
Cash

xxx

xxx

xxx
xxx

xxx

Periodic System
Q.
R.
xxx
Z.
AA.
xxx
AJ.
AK.
AL.
xxx
AX.
AY.
xxx
AZ.
xxx
BH.
BI.
xxx

xxx

xxx

xxx

xxx

xxx

Asst. Nabila & Jerry

BQ.
BR.
b. Transaksi Penjualan
BS.
BT.
BU.
BV. Perpetual System
BX. Menjual barang BY. Cash/AR
CD.
BZ.
Sales
CE.
dagang
CA.
CF.
CB. COGS
CG.
CC.
Merchandise
CH.
Inventory
CO. Membayar
CP. Freight out
CR.
CQ.
Cash
CS.
biaya angkut (FOB
destination)
CX. Saat retur
penjualan

DP. Menerima
pelunasan dalam
periode diskon

EC. Menerima
pelunasan di luar

BW.
xxx

Cash/AR
CJ.
Sales
CK.
CL.
No entry

CM.
x
CN.
xxx

xx

CT.

Freight out
CU.
Cash

xx

DJ.

Sales Return and Allowance

DK.
Cash/AR
DL.
DM.
No entry

CV.
x
CW.
xxx
DN.
x
DO.
xxx

DZ.
x
EA.
x
EB.
xxx
EJ.
x

xx

xxx
xxx
xxx
xxx

DE.
DF.
DG.
DH.
DI.

DT.
DU.
DV.

xxx
xxx

ED.

EF.
EG.

xxx

AR

CI.
xxx

CY. Sales Return and

Allowance
CZ.
Cash/AR
DA.
DB. Merchandise Inventory
DC.
COGS
DD.
DQ. Cash
DR. Sales discount
DS.
AR

Cash
EE.

Periodic System

xxx
xxx
xxx
xxx

xxx

DW. Cash
DX. Sales discount
DY.
AR

EH.
xxx

Cash
EI.

AR

xx

xx

xx

Asst. Nabila & Jerry

periode diskon

EK.
xxx

Asst. Nabila & Jerry

EL.

LATIHAN SOAL

EM.

SOAL1

EN.
Copple Store distributes hardcover books to retail stores and extends credit terms of
5/10, n/30 to all of its customers. At the end of June, Copple Stores inventory consisted of
books purchased for $4,000. During July, the following merchandising transactions occurred.
EO.July 1
Purchased books on account for $3,000 from Bill Publishers,
FOB destination, terms 4/10, n/30. The appropriate party also made a cash
payment of $70 for freight on this date.
EP.
3
Sold books on account to Alpha Store for $4,600. The cost of
books sold was $2,750
EQ.
6
Received $325 credit for books returned to Bill Publishers.
ER.
9
Paid Bill Publishers in full, less discount.
ES.
15
Received payment in full from Alpha store .
ET.
17
Sold books on account to Valerie Books for $2,200. The cost of
the books sold was $1,800.
EU.
20
Purchased books on account for $2,550 from Vree Publishers,
FOB destination, terms 2/15, n/30. The appropriate party also made a cash
paymentof $75 for freight on this date.
EV.
24
Received payment in full from Valerie Books.
EW.
26
Paid Vree Publishers in full, less discount.
EX.
28 Sold books on account to Moulton Bookstore for $2,350. The cost of the
books sold was $1,650
EY.
31
Granted Moulton Bookstore $225 credit for books returned
costing $60.
EZ.
FA. Instructions
FB. Journalize the transactions for the month of July for Copple Store using a perpetual
inventory system.
FC.
FD.

SOAL 2

FE. Pada tanggal 1 Agustus, PT. NAF memiliki persediaan 30 kipas angin yang
memilki harga masing-masing $22. PT NAF menggunakan metode perpetual dalam
pencatatan persediaan. Berikut transaksi yang terjadi selama bulan bulan Agustus
FF.A
G
S
6
FH.
AGS
9
FJ. A
G

FG.
Membeli 100 kipas angin senilai $20 dari PT. CAPLANG, 2/10,
n/30.

FI. Membayar biaya angkut senilai $150 untuk kipas angin yang dibeli dari
PT CAPLANG.
FK.
Mengembalikan 15 kipas angin kepada PT. CAPLANG senilai
$300 karena kipas angina tersebut tidak sesuai dengan pesanan.

Asst. Nabila & Jerry

S
1
0
FL.
AGS
1
1
FN.
AGS
1
3
FP.A
G
S
1
4
FR.
AGS
2
0
FT.A
G
S
2
4
FV.
FW.

FM.

Membayar setengah dari jumlah hutang kepada PT.CAPLANG

FO.
Menjual 40 kipas angin, memiliki nilai perolehan masing masing
$22/ kipas angin dan dijual senilai $30/kipas angin kepada PT.
KELAPA, 3/10 n/30.
FQ.
PT.KELAPA mengembalikan 5 buah kipas angin karena barang
terdapat cacat.

FS.Menjual 10 kipas angin dengan biaya perolehan masing masing

$22/kipas angin dengan harga jual sebesar $32/kipas angin kepada PT.
GADING
FU.

Melunasi sisa hutang atas transaksi kepada PT.CAPLANG

Diminta : Buatlah Jurnal yang dibutuhkan untuk bulan Agustus.

FX.
FY.SOAL 3
FZ.

On October 1, Venus Office Supply had an inventory of 60 staplers at a cost of

55 each. During October, the following transaction accured.

GA.

Oct. 6 Purchased 30 staplers at 45 each from Milan Co., terms 4/10, n/30.

GB.

9 Paid freight of 170 on staplers purchased from Milan Co.

GC.

10 Returned 7 staplers to Milan Co. For 220 credit (including freight)

because they did

GD.
GE.

not meet specifications.

12 Sold 25 staplers costing 55 (including freight) for 70 each to Betha

Co, terms n/30.

Asst. Nabila & Jerry

GF.

14 Granted credit of 70 to Betha Co for the return of 1 stapler that was not

ordered.
GG.

20 Sold 30 staplers costing 55 for 60 each to Alpha Shop , terms n/30.

GH.
GI.Instructions
GJ.

1.Journalize the October transactions under a perpetual inventory system

GK.

2.Journalize the October transactions under a periodic inventory system

GL.
GM.
GN.
GO.
GP.
GQ.
GR.
GS.

SOAL 4

GT.
At the end of Takeshi ATK Corps fiscal year on July 31, 2014. These accounts
appeared in
GU.

its adjusted trial balance

GV.
GW.

Sales Returns and Allowances

32.000

GX.

Freight-in

8.300

GY.

Inventory

30.000

GZ.

Purchase Discounts

10.250

HA.

Purchase Return and Allowances

HB.

Sales Revenue

865.000

HC.

Selling and administration expense

114.000

HD.

Purchases

420.000

HE.

Instructions

HF.

Prepare an Income Statement through gross profit for the year ended July

7.000

31,2015 if Merchandise Inventory on July 31, 2015 is $91.000, and Takeshi ATK
Corp uses a periodic system.

Asst. Nabila & Jerry

HG.
HH.
HI.
HJ.
HK.
HL.
HM.
HN.
HO.
HP.
HQ.
HR.
HS.
HT.

Jawaban

HU.

SOAL 1

HV.
HW.
July
1

IE.
IM.
IV. J
u
l
y
3

PERPETUAL

HX. HY.

IF.
IN.

Inventory

IG.
IO.

A/P
IP.

IW. IX. A/R

JG.
JE.

JF.

JM.

JN.

IY.

Sales
revenue

JO.

JP.

HZ.
3,00
0
IH.3
,
0
0
0
IQ.
IZ. 4
,
6
0
0
JH.4
,
6
0
0
JQ.

IA.

IB. Jul
y
20

IC. Inventory

ID.2,
55
0

IT.

IL. 2,
55
0
IU.

JB. Jul
y
24

JC. Cash

JD.2,
09
0

JI.

JJ.

JK. Sales
discount

JR.

JS.

JT.

IK.
II.
IR.

IJ.
IS.

JA.

A/P

JL.

A/R

11
0*
JU.2,
20
0

Asst. Nabila & Jerry

JV.

JW. JX. COGS

KE.
KF.
KM.
KV.
July
6

JY.

KG.
Inventory

JZ. 2
,
7
5
0
KH.
2,75
0

KN. KO.

KP. KQ.

KW. KX.
A/P
LG.
LF.
Inventory

KZ.
KY. 325
LH.
325

LM.
LV. J
u
l
y
9

LN. LO.

LP.

ME.

MF.

LE.

MM.
MV.
ND.

LW. LX.

A/P

MG.
Inventory

MO.
MN.
Cash
MX.
*(3,000MW.
325 = 2,675)
NF.
**(2,675
NE.
x 4% = 107)

NL.
NU.
July
1
5

NM. NN.

OD.

OE.

OM.
OV.
July
1
7

ON. OO.

PE.

PF.

PM.
PV.

PN. PO.
PW. PX.

NV. NW.

Cash

OF.
A/R

OW. OX.

A/R

PG.
Sales revenue

COGS

LQ.

LZ.
2,67
5
LY.
*
MH.
107*
*
MQ.
1,91
MP.
1

KA. KB.

KC.
*(2,2
00 x 5% =
110)

KD.

KI.

KK.

KL.

KJ.
KS.
July
KR.
26
LA. LB.
LI.

LJ.

LR. LS.

MA. MB.
MJ.
July
MI.
28

KT.

A/P

KU.
2,550

LC.
Inventory
LK.
Cash
LT. (2,550 x 2%
= 51)

LD.

LU.

MC.

MD.

51
LL.
2,499

ML.
2,350

MR. MS.

MK.
A/R
MT.
Sales
revenue

MY.

MZ. NA.

NB.

NG.

NH. NI.

NJ.COGS
NS.
Inventory

NC.
NK.
1,650
NT.
1,650

OB.

OC.

MU.
2,350

NO. NP.

NQ. NR.

NY.
4,60
NX.
0
OH.
4,60
OG.
0

NZ. OA.
OJ.Jul
y
OI.
30

OP. OQ.

OR. OS.

OK.
R&A
OT.
A/R

PA. PB.

PC.

PD.

PK.
Inven
tory
PT.
COGS
QC.

PL.
60
PU.

OZ.
2,20
OY.
0
PH.
2,20
0
PP.
PQ.
PY. PZ.

PI.

PJ.

PR. PS.
QA. QB.

Sales

OL.
225
OU.
225

60
QD.

Asst. Nabila & Jerry

QE.

QF.

1,80
0
QH.
1,80
0

QG.
Inventory

QI.

QJ.

QK.

QL.

QM.
QN.
QO.
QP.
QQ.
QR.
QS.
QT.
QU.
QV.

SOAL 2

QW.

Ags. 7

Inventory (100 X $20) ........................................

2.000
QX.

QY.

10
150

Accounts Payable - PT. CAPLANG

2.000
Inventory ..........................................................
QZ.

RA.

11
300

Accounts Payable PT. CAPLANG ...................

RB.
300

RC.
850

Cash .........................................................
150

12

Inventory .................................................

Accounts Payable PT. CAPLANG.............................

RD.

Inventory*............................................
17

RE.

Cash......................................................
833

RF.
RG.

*[( 2.000-300)x50%] x 2%
14
1,200

Accounts Receivable PT. KELAPA (40 X $30) ...............

RH.
Sales Revenue
1,200

Asst. Nabila & Jerry

RI.

Cost of Goods Sold (40 X $22) ...........................

880
RJ.
RK.

15
150

Sales Returns and Allowances (5 X $30) ..................

RL.
150

RM.
110

Inventory ..................................................
880

Accounts Receivable PT.OMEGA .................

Inventory ..........................................................
RN. Cost
of
$22) .................................

RO.
320

21

(5

26
850

220

Inventory .................................................

Accounts Payable PT.DELTA........................................

RT.

Cash...................................................................
850

RU.
RV.
RW.
RX.
RY.
RZ.
SA.
SB.
SC. SOAL 3
SE.
SF.
SG.
SH.

Sales Revenue .........................................

Cost of Goods Sold (10 X $22) ......................

RR.
220

RS.

Sold

Cash (10 X $32) ....................

RP.
320

RQ.

Goods
110

SD. PERPETUAL
Oct- 06 Inventory
1,350
A/P
1,350
(45 x 30 )

1,350

Oct-06
1,350

PERIODIC
Purchase
A/P

Asst. Nabila & Jerry

SI. Oct-09
SJ.

Inventory
Cash

170

A/P

220

Oct-06

170

170

Freight-in
Cash

220

220

Oct-10 A/P
Purchase R&A

170
SK.
SL.Oct-10
SM.

Inventory

220
SN.
SO.
Oct-12 A/R
1,750
1,750
SP.
Sales Revenue
1,750
1,750
SQ.
(25 x 70 )
SR.
SS.
COGS
1,375
ST.
Inventory
1,375
SU.
(25 x 55 )
SV.
SW.
Oct-14 Sales R&A
70
70
SX.
A/R
70
70
SY.
SZ.
Inventory
55
TA.
COGS
55
TB.
TC.
Oct-20 A/R
1800
1800
TD.
Sales revenue
1800
1800
TE.
(30 x 60 )
TF.
TG.
COGS
1650
TH.
Inventory
1650
TI.
(30 x 55)
TJ.
TK.
TL.
TM.
TN.
TO.
TP.
TQ.

Oct-12 A/R
Sales Revenue

Oct-14

Sales R&A

A/R

Oct-20 A/R
Sales Revenue

Asst. Nabila & Jerry

TR.
TS.SOAL 4
TT. Takeshi ATK Corp
TU. INCOME STATEMENT
TV. For the Year Ended July 31 , 2015
TW.
TX. Sales revenue
TY.

Sales revenue

TZ.

Less : Sales R&A

(32.000)

UA.

Net Sales
833.000

$865.000

UB. Cost of goods sold

UC.

Inventory , August 1

UD.

Purchases

UE.

Less : Purchase R&A

UF.

Purchase discount

UG.

Net purchases

UH.

Add: Freight in

$30.000
$420.000
$7.000
10.250

(17.250)
402.750
8.300

UI. Cost of goods purchased

411.050

UJ. Cost of goods available for sale

441.050

UK.
UL.

Less : Inventory, July 31

Cost of goods sold
350.050

UM. Gross profit

482.950
UN.
Selling and Administration expense
(114.000)

(91.000)

Asst. Nabila & Jerry

UO. NET INCOME

$368,950