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
Tota Tota
      Unit l   Unit l   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   2200
       
6 Cash 7200  
  Sales   7200
       
  Cost of Merchandise Sold 3640  
  Merchandise Inventory   3640
       
9 Sales return and allowance 400  
  cash   400
       
   Merchandise Inventory 220  
  Cost of Merchandise Sold   220
       
9 Merchandise Inventory 1800  
  Cash   1800
       
10 Cash 240  
  Merchandise Inventory   240
       
10 Cash 2250  
  Sales   2250
       
  Cost of Merchandise Sold 1100  
  Merchandise Inventory   1100
       
23 Merchandise Inventory 2500  
  Cash   2500
       
30 Cash 6240  
  Sales   6240
       
  Cost of Merchandise Sold 3065  
  Merchandise Inventory   3065

Jurnal Periodic system

Date Account debit credit
       
2-Jan Purchase 2200  
  Cash   2200
       
6 Cash 7200  
  Sales   7200
       
9 Sales return and allowance 400  
  cash   400
       
9 Purchase 1800  
  Cash   1800
       
10 Cash 240  
  Purchase return and allowance   240
       
10 Cash 2250  
  Sales   2250
       
23 Purchase 2500  
  Cash   2500
       
30 Cash 6240  
  Sales   6240
       

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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