Universitas Pembangunan Nasional “Veteran” Jakarta

Fakultas Ekonomi dan Bisnis

SOAL UJIAN AKHIR SEMESTER GASAL T.A .2016/2017

Mata Kuliah : PENGANTAR AKUNTANSI I
Waktu : 120 menit
Hari/Tanggal : Senin,19 Desember 2016
Dosen : Yoyoh Guritno, SE.Ak,Msi
DR. Erna Hernawati, Ak,CPMA, CA
Samin,SE, MM
Sri Wijiastuti, SE,MM
Drs Kornel Sitanggang.MM
Program Studi : SI Akuntansi dan S1 Manajemen
Sifat Ujuan :Tutup Buku

Perhatian :1. Tulis nama, NPM,Kelas dan Dosen

2. Taati peraturan ujian yang telah ditentukan
3. Pelanggaran terhadap peraturan ujian akan dikenakan sanksi akademis
4. Bacalah soal dengan baik sebelum menjawab
5. Tidak diperkenankan menggunakan pensil

I. SOAL TEORI (pilih 3 soal dari 4 soal dibawah ini, bobot = 20)
1. Perusahaan dagang dapat menggunakan metode pencatatan perpetual dan metode
pencatatan periodik,
a. Jelaskan bagaimana penilaian cost of goods sold dan penilaian inventory yang harus
disajikan dalam laporan keuangan pada akhir periode dengan menggunakan masing
masing metode pencatatan tersebut
b. Apa dasar pertimbangan perusahaan dalam memilih metode pencatatan yang
digunakan
2. Dalam penetapan persediaan akhir perusahaan dapat menggunakan metode estimasi
persediaan.
a. Sebutkan metodenya dan dalam kondisi apa metode tersebut dapat digunakan
b. Jelaskan pertimbangan perusahaan untuk memilih metode etimasi yang akan
digunakan
3. Dalam penetapan nilai persedian dikenal metode Identifikasi khusus/FIFO/LIFO/Average.
Jelaskan alasan PSAK tidak memperkenan penggunaan metode LIFO
4. Jelaskan jenis dan manfaat masing spesial jurnal

II. SOAL PROBLEM ( bobot = 80)

SOAL 1 ( bobot = 20)
Perusahaan memiliki satu jenis inventory, data pembelian dan penjualan untuk bulan Januari
terdapat pada table berikut

Date Inventory units Cost Sales Price

Unit cost Total Unit price Total
Jan 1 Beginning Inv. 160 $ 20 $ 3200
2 Purchases 100 22 2200
6 Sales 180 40 $ 7200
9 Sales return 10 40 400
9 Purchases 75 24 1800
10 Purchase return 10 24 240
10 Sales 50 45 2250
23 Purchase 100 25 2500
30 sales 130 48 6240

Note: semua pembelian dan penjualan Tunai

Instruksi
Dengan menggunakan metode pencatatan perpetual system dan Periodic system
a. Jurnallah transaksi diatas
b. Hitung nilai inventory akhir dan cost of goods sold pada Januari 31(perusahaan
menggunakan FIFO Inventory cost flow method )
c. Bandingkan penerapan kedua metode pencatatan tersebut terhadap nilai inventory akhir
dan cost of goods sold
Jawab:
perpetual system
Cost of Merchandise
Purchases Sold Inventory
Unit Total Unit Total Unit Total
Quant Quant Quant
Date item ity Cost Cost ity Cost Cost ity Cost Cost
1-Jan Beginning Inv. 160 20 3200
2 Purchases 100 22 2200 160 20 3200
100 22 2200

6 Sales 160 20 3200

20 22 440 80 22 1760

9 Sales return -10 22 -220 90 22 1980

9 Purchase 75 24 1800 90 22 1980

75 24 1800

10 Purchase return -10 24 -240 90 22 1980

65 24 1560

10 Sales 50 22 1100 40 22 880

65 24 1560

23 Purchase 100 25 2500 40 22 880

65 24 1560
100 25 2500

30 Sales 40 22 880
65 24 1560
25 25 625 75 25 1875

TOTAL 6260 7585

a
Jurnal perpetual system
Date Account debit credit

2-Jan Merchandise Inventory 2200

Cash

6 Cash 7200
Sales

Cost of Merchandise Sold 3640

Merchandise Inventory

9 Sales return and allowance 400

cash

Merchandise Inventory 220

Cost of Merchandise Sold
 9 Merchandise Inventory 1800
Cash

10 Cash 240
Merchandise Inventory

10 Cash 2250
Sales

Cost of Merchandise Sold 1100

Merchandise Inventory

23 Merchandise Inventory 2500

Cash

30 Cash 6240
Sales

Cost of Merchandise Sold 3065

Merchandise Inventory
Jurnal Periodic system
Date Account debit credit

2-Jan Purchase 2200

Cash

6 Cash 7200
Sales

9 Sales return and allowance 400

cash

9 Purchase 1800
Cash

10 Cash 240
Purchase return and allowance

10 Cash 2250
Sales

23 Purchase 2500
Cash

30 Cash 6240
Sales

b Metode Perpetual
Nilai Cost of Merchandise Sold $ 7585
Nilai Inventory akhir $ 1875
Metode periodic
Persediaan awal 3200
Pembelian bersih 6260
 Persediaan tersedia dijual 9460
Persediaan akhir 75 unit x 25 = 1875
Cost of Merchandise Sold 7585
c kesimpulan nilai Cost of Merchandise Sold dan nilai inventory akhir pada kedua metode
pencatatan nilainya sama

SOAL 2 ( bobot nilai 40 )

The Deluxe Store is located in midtown Madison. During the past several years,net income has
been declining because of suburban shopping centers. At the end of the company’s fiscal year on
November 30, 2015, the following accounts appeared in two of its trial balances.

Unadjusted Trial Adjusted Trial

Account Balance Balance
Cash $ 26,000 $ 26,000
Accounts Receivable 30,500 30,500
Inventory 29,300 29,000
Prepaid Insurance 10,500 3,500
Equipment 146,000 146,000
Accumulated Depr.—Equip $ 34,000 $ 45,000
Accounts Payable 25,200 25,200
Notes Payable 37,000 37,000
Sales Commissions Payable 4,500
Property Taxes Payable 2,500
Common Stock 40,000 40,000
Retained Earnings 61,700 61,700
Dividends 10,000 10,000
Sales Revenue 700,000 700,000
Interest Revenue 8,000 8,000
Sales Returns and Allowances 8,000 8,000
Cost of Goods Sold 506,700 507,000
Freight-Out 6,500 6,500
Depreciation Expense 11,000
Insurance Expense 7,000
Property Tax Expense 2,500
Rent Expense 15,000 15,000
Salaries and Wages Expense 96,000 96,000
Sales Commissions Expense 6,500 11,000
Utilities Expense 8,500 8,500
Interest Expense 6,400 6,400
905,900 905,900 923,900 923,900

Instructions
(a) Prepare a multiple-step income statement, a retained earnings statement, and a classified
balance sheet. Notes payable $7000 are due in 2016. (Bobot nilai =20)
(b) Journalize the adjusting entries that were made. (Bobot nilai =10)
(c) Journalize the closing entries that are necessary and prepare post closing trial balance. (Bobot
nilai =10)

Jawab :
a.
The Deluxe Store
Income Statement
Period ended November 30, 2015
Revenue from sales:
Sales Revenue 700,000
Sales Returns and Allowances 8,000
Net sales 692,000
Cost of Goods Sold 507,000
gross profit 185,000
Operating expenses:
Freight-Out 6,500
Depreciation Expense 11,000
Insurance Expense 7,000
Property Tax Expense 2,500
Rent Expense 15,000
Salaries and Wages Expense 96,000
Sales Commissions Expense 11,000
Utilities Expense 8,500
Total operating expenses 157,500
operating income 27,500

Other income and expense

Interest Revenue 8,000
Interest Expense 6400
1,600
Net Income 29,100

The Deluxe Store

Retained Earning Statement
Period ended November 30, 2015

Retained Earnings 61,700

Net Income 29100
Dividends 10000
Additional retained earning 19100
Retained earning November 30, 2015 80,800

The Deluxe Store

Statement of Financial Position
at November 30, 2015
Assets
Current assets:
Cash 26,000
Accounts Receivable
Inventory 29,000
Prepaid Insurance 3,500
Total current asset 89,000
Property, plant, and equipment
Equipment 146,000
Accumulated Depr.—Equip 45,000
Total property
plant and
equipment 101,000
TOTAL ASSET 190,000

Liabilities
Current liabilities:
Accounts Payable 25,200
Notes Payable 7000
Sales Commissions Payable 4,500
Property Taxes Payable 2,500
Total current liabilities 39,200

Longterm liabilities :
Notes Payable 30,000
 Total Liabilities 69,200
Equity
Common Stock 40,000
Retained Earnings 80800 120,800
TOTAL LIABILITIES AND EQUITY 190,000

b
JOURNAL
Post.
Date Ref. Debit Credit
Adjusting entries

Nov 30 Cost of Goods Sold 300

Merchandise Inventory 300

30 Insurance Expense 7,000

Prepaid Insurance 7,000

30 Depreciation Expense 11,000

Accumulated Depr.—Equip 11,000

30 Sales Commissions Expense 4,500

Sales Commissions Payable 4,500

30 Property Tax Expense 2,500

Property Taxes Payable 2,500

c
JOURNAL
Post
.
Date Ref. Debit Credit
Closing Entries 700,000
No 3
v 0 Sales 8,000
interest Revenue 708,000
Income Summary

3
0 Income Summary 678,900
Sales Returns and Allowances 8,000
Cost of Goods Sold 507,000
Freight-Out 6,500
Depreciation Expense 11,000
Insurance Expense 7,000
Property Tax Expense 2,500
Rent Expense 15,000
Salaries and Wages Expense 96,000
Sales Commissions Expense 11,000
Utilities Expense 8,500
Interest Expense 6,400

3
0 Income Summary 29,100
Retained Earning 29,100
 3
0 Retained Earning 10,000
Dividend 10,000

The Deluxe Store

Post Closing Trial Balance
at November 30, 2015
Account Title Dr. Cr.
Cash 26,000
Accounts Receivable 30,500
Inventory 29,000
Prepaid Insurance 3,500
Equipment 146,000
Accumulated Depr.—Equip 45,000
Accounts Payable 25,200
Notes Payable 37,000
Sales Commissions Payable 4,500
Property Taxes Payable 2,500
Common Stock 40,000
Retained Earnings 80,800

TOTAL 235,000 235,000

SOAL 3 (Pilih 1 soal diantara 2 soal berikut ini ( bobot = 20)

A. Pada tanggal 1 Januari 2015 perusahaan memiliki persediaan sebesar $ 40.500.
Transaksi selama 3 bulan :
Transport pembelian $ 5,600
Pembelian Januari 547,000
Diskon pembelian 12,000
Return pembelian 6,400
penjualan Januari 725,000
Return penjualan 11,000
Diskon penjualan 7,000

Pada tanggal 31 maret 2016 Perusahaan menyiapkan laporan keuangan, nilai inventory akhir
di hitung dengan menggunakan metode estimasi laba kotor.
Hitunglah nilai inventory akhir jika :
a. Estimasi laba kotor 25 % net sales
b. Estimasi laba kotor 25 % Cost of Goods sold

Jawab:
a persediaan awal 40,500
Pembelian Januari 547,000
Diskon pembelian (12,000)
Return pembelian (6,400)
pembelian bersih 528,600
Transport pembelian 5,600
Total pembelian 534,200
Persediaan tersedia dijual 574,700

Penjualan 725000
return penjualan -11000
diskon penjualan -7000
Penjualan bersih 707000
Laba kotor= 707000 x 25% 176750
estimasi Harga pokok penjualan 530250
Estimasi Persediaan akhir 44,450

b persediaan awal 40,500

 Pembelian Januari 547,000
Diskon pembelian (12,000)
Return pembelian (6,400)
pembelian bersih 528,600
Transport pembelian 5,600
Total pembelian 534,200
Persediaan tersedia dijual 574,700

Penjualan 725000
return penjualan -11000
diskon penjualan -7000
Penjualan bersih 707000
Laba kotor= 707000 x 25%/125% 141400
estimasi Harga pokok penjualan 565600
Estimasi Persediaan akhir 9,100

B. Cassandra Wilson Company uses a six-column cash receipts journal

Cash receipts transactions for the month of July 2016 are as follows.
July 3 Cash sales total $5,800 (cost, $3,480).
5 Received a check for $6,370 from Jeltz Company in payment of an invoice dated June
26 for $6,500, terms 2/10, n/30.
9 Cassandra Wilson, the proprietor, made an additional investment of $5,000 in cash in
the business.
10 Cash sales total $12,519 (cost, $7,511).
12 Received a check for $7,275 from R. Eliot & Co. in payment of a $7,500 invoice dated
July 3, terms 3/10, n/30.
15 Received an advance of $700 cash for future services.
20 Cash sales total $15,472 (cost, $9,283).
22 Received a check for $5,880 from Beck Company in payment of $6,000 invoice dated
July 13, terms 2/10, n/30.
29 Cash sales total $17,660 (cost, $10,596).
31 Received cash of $200 on interest earned for July.
Instructions
Journalize the transactions in the cash receipts journal

CASSANDRA WILSON COMPANY

Cash Receipts Journal

Date Account Credited Ref Cash Sales Account Sales Other Cost of
Dr Discounts Receivable Revenue Accounts Goods Sold
Dr Cr. Cr. Cr. Dr.
Inventory
Cr.
2016
3 5,800 5,800 3,480
5 Jeltz Company 6,370 130 6,500
9 capital 5,000 5,000
10 12,519 12,519 7,511
12 R. Eliot & Co 7,275 225 7,500
15 Unearned Service Rev 700 700
20 15,472 15,472 9,283
22 Beck Company 5,880 120 6,000
29 17,660 17,660 10,596
31 Interest revenue 200 200
76,876 475 20,000 51,451 5,900 30,870

VALIDASI SOAL
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