1 Buku Pihak Konsinyi (Terpisah)

2-Jan (Memorandum)

2-Jan Tidak ada jurnal

2-Jan Tidak ada jurnal

2-Jan Konsinyasi masuk-PT Willow company 60

Kas 60

2 januari - Kas 11880

Konsinyasi masuk-PT Willow company 11880
(120 x 99)
2 januari - Konsinyasi masuk-PT Willow company 3564
Komisi atas penjualan konsinyasi 3564
(30% x 11880)
31-Jan Konsinyasi masuk-PT Willow company 8256
Kas 8256
(11880 - 3564 - 60)

2 Penetapan Laba Berkala Dalam Proporsi Penagihan

2016 Sept Piutang dari Viva Co. 150000
Harta benda tak bergerak 90000
Laba kotor yang ditangguhkan 60000

Kas 30000
Wesel hipotik 120000
Piutang dari Viva Co. 150000

Biaya Penjualan 4500

Kas 4500

2016 Des 3Bunga akrual atas Wesel Hipotik 4800

Pendapatan bunga 4800
(12% x 120000 x 4/12)
Laba kotor yang ditangguhkan 12000
laba kotor yang direalisasi 12000
(40% x 30000)
Untuk MenLaba kotor yang direalisasi 12000
Pendapatan bunga 4800
Biaya penjualan 4500
Ikhtisar laba rugi 12300

2017 Jan 1Pendapatan bunga akrual 4800

Wesel Hipotik 4800

2017 Mar Kas 13200

Wesel Hipotik 6000
Pendapatan Bunga 7200
(12% x 120000 x 6/12)
2017 Sept Kas 12840
Wesel Hipotik 6000
Pendapatan bunga 6840
(12% x 114000 x 6/12)
2017 Des 3Bunga akrual atas wesel hipotik 4320
Pendapatan Bunga 4320
(12% x 108000 x 4/12)
Laba kotor yang ditangguhkan 4800
Laba kotor yang direalisasi 4800
(40% x 12000)
Untuk MenLaba kotor yang direaliasasi 4800
Pendapatan Bunga 4320
Ikhtisar Laba rugi 9120
Buku Pihak Konsinyor (Terpisah)
Konsinyasi keluar-Toko Alat Tulis Lilian 10000
Pengiriman Barang Konsinyasi 10000
(200 x 50)
Konsinyasi keluar-Toko Alat Tulis Lilian 170
Beban pengepakan 170

Konsinyasi keluar-Toko Alat Tulis Lilian 400

Beban Angkut keluar 400

Tidak ada jurnal

Tidak ada jurnal

Tidak ada jurnal

Kas 8256
Konsinyasi keluar-Toko Alat Tulis Lilian 3624
Konsinyasi keluar-Toko Alat Tulis Lilian 11880

Konsinyasi keluar-Toko Alat Tulis Lilian 1938

Laba dan Rugi Konsinyasi 1938
(11880 - (120 x 50) - 3564 - (120/200 x 170) - (120/200 x 60) - (120/200 x 400))
Rcognition of profit in period of sale Recognition of profit period

September 1, 2016
Sold real estate , book value $ 90,000 for $ 150,000

Receivable from Receivable from

viva Co. 150,000 Viva Co.
Real estate 90,000
Gain on sale 60,000

Received DP $ 30,000 and mortgage note for balance $ 120,000

Cash 30,000 Cash
Mortgage note 120,000 Mortgage note
Receivable from Viva Co. 150,000

Paid expense on sale $ 4,500

Selling expense 4,500 Selling expense
Cash 4,500

December 31, 2016

(1) adjusting accrued interest on motgage note 120,000 at 12% for 4 months, $ 4,800
(2) GP realized (GP rate 40%; $60,00 GP : $150,000 sales price); cash collected $30,000;
GP realized of 30,000 is $12,000

Accrued interest Accrued interest

On M.note 4,800 On M.Note
Interest income 4,800

Deffered GP

To close nominal accounts

Gain on sale 60,000 Realized GP
Interest income 4,800 Interest Income
Seliing expense 4,500
Income summary 60,300

Jan 1, 2017
To reverse accrued interest established at the end of previous periode
Interesr income 4,800 Interest income
Accrued interet on M. Note 4,800

Maret 1, 2017
Received semiannual installement on mortgage notes $6,000 and interest on $120,000 at 12% for 6 months $7,200
Cash 13,200 Cash
M.note 6,000
Interest income 7,200

Sept 1, 2017
Received semiannual installment on mortgage notes, $6,000 and interest on $114,000 at
12% for 6 months, $6,840
Cash 12,840
M.note 6000
Net income 6,840

December, 31 2017

(1) Adjusting accrued interest on mortgage note, $108,000 at 12% for 4 months, $4,320
(2) GP realized (GP rate 40%); cash collected $12,000;GP realized of $12,000 is $4,800

Accrued interest
On M.note 4,320
Interest income 4,320

To close nominal accounts

Interest income
income summary
Recognition of profit periodically in proportion to collection

Receivable from
150,000
Real estate 90,000
Deffered GP 60,000

30,000
Mortgage note 120,000
Receivable from Viva Co. 150,000

Selling expense 4,500

Cash 4,500

Accrued interest
On M.Note 4,800
Interest Income 4,800

Deffered GP 12,000
Realized GP 12,000

Realized GP 12,000
Interest Income 4,800
Selling expense 4,500
Income summary 12,300

Interest income 4,800

Accrued interest on M.note 4,800

for 6 months $7,200

 13,200
M.note 6,000
Interest income 7,200

Cash 12,840
M.note 6,000
Net income 6,840

Accrued interest
On M.note $,320
Interest incomw 4,320
Deffered GP 4,800
Realized GP 4,800

Realized GP
Interest Income
Income summary