Stanbisa - Pengantar Akuntansi PDF
Stanbisa - Pengantar Akuntansi PDF
DAFTAR ISI
PENGANTAR AKUNTANSI 1 .................................................................................................................. 1
CHAPTER 1 ACCOUNTING IN ACTION ............................................................................................. 2
CHAPTER 2 THE RECORDING PROCESS .......................................................................................... 6
CHAPTER 3 ADJUSTING THE ACCOUNTS ...................................................................................... 11
CHAPTER 4 COMPLETING THE ACCOUNTING CYCLE ................................................................ 14
CHAPTER 5 ACCOUNTING FOR MERCHANDISING OPERATIONS ............................................. 25
LATIHAN PENGANTAR AKUNTANSI 1............................................................................................... 30
CHAPTER 1 ACCOUNTING IN ACTION ........................................................................................... 31
CHAPTER 2 THE RECORDING PROCESS ........................................................................................ 36
CHAPTER 3 ADJUSTING THE ACCOUNTS ...................................................................................... 42
SOAL COMPREHENSIVE ................................................................................................................... 45
Pengantar Akuntansi I
A. Defenisi Akuntansi
Akuntansi adalah sistem informasi yang menyediakan laporan bagi pengguna (user) mengenai
kegiatan dan kondisi ekonomi suatu entitas bisnis. Akuntansi terdiri atas 3 aktivitas dasar yaitu:
Pengguna Data
Identifikasi
mengidentifikasi suatu Komunikasi
Pencatatan kegiatan
penyampaian informasi
kejadian yang merupakan pencatatan, kepada pemangku
transaksi ekonomi. Contoh
penggolongan, dan kepentingan, menyajikan
pembelian perlengkapan,
pengikhtisaran laporan keuangan.
penjualan barang dagang.
Prinsip Pengukuran
Contoh kasus:
F. Laporan Keuangan
Laporan keuangan terdiri atas 5 laporan yaitu:
1. Income statements menunjukkan pendapatan dan beban yang menghasilkan pendapatan bersih
atau rugi (Net income/loss) untuk periode tertentu
2. Retained Earnings Statement meringkas perubahan retained earnings selama periode tertentu
3. Statement of Financial Statement melaporkan aset, liabilitas, dan ekuitas untuk tanggal tertentu.
4. Statement of Cash Flows meringkas informasi yang berkaitan dengan kas masuk dank as keluar
untuk periode secara spesifik.
5. Notes of Financial Statement catatan berisi keterangan tentang laporan keuangan.
G. Soal.
Perusahaan BiSA melakukan transaksi-transaksi berikut selama bulan Agustus.
a. BiSA menerbitkan ordinary shares sebesar $25000
b. Membeli office equipment sebesar $7000 secara kredit
c. Menerima kas sebesar $8000 dari pelanggan atas jasa yang telah dilakukan
d. Membayar $850 untuk sewa bulan Agustus
e. Membayar dividend sebesar $1000 kepada shareholders
Diminta untuk membuat tabular analysis yang menunjukkan efek setiap transaksi
pada persamaan akuntansi untuk transaksi bulan Agustus.
Jawab.
B. Proses Pencatatan
1. Penjurnalan
o Tanggal 1 Juli, Perusahaan membeli truk yang dicatat sebagi equipment yang
memiliki harga pasar sebesar $420000, dimana Perusahaan masih memberikan
kas sebesar $240000 dan mencatat sisanya sebagi utang. Buat jurnal untuk
transaksi ini.
2. Buku Besar
Buku besar mencakup semua akun yang ada di perusahaan. Setiap transaksi yang telah
dicatat dalam jurnal akan diposting atau dipindahkan ke dalam buku besar secara berkala.
Neraca saldo berisi semua akun yang disajikan dalam ledger atau buku besar, neraca
saldo disajikan pada tanggal tertentu.
C. Soal.
Michael adalah seorang dokter gigi. Selama bulan pertama tempat praktiknya beroperasi, ada
beberapa transaksi yang terjadi yaitu.
April 1 Pemegang saham menginvestasikan kas sebesar $40000 dan menerbitkan saham biasa
3 Supplies 5200
Account payable 5200
11 Cash 1000
Unearned service revenue 1000
20 Cash 2100
Service revenue 2100
Defferal
Prepaid Expense (beban dibayar dimuka) beban yang dibayar dengan tunai an dicatat
sebagai aset sebelum digunakan dalam periodenya. Contoh: prepaid advertising, prepaid
insurance, prepaid rent.
Unearned revenue (pendapatan diterima di muka) an
penerimaan kas dari pelanggan
dicatat sebagai liabilitas karena belum menjadi pendapatan atau hak perusahaan.
Yang masih harus diakui Prepaid Insurance Masih harus mengakui unearned revenue
sebesar (42/48*96000) sebesar (7/12 * 120000)
Depreciation
Depresiasi mengalokasikan bagian biaya dari aset sebagai beban selama tiap periode sepanjang
umur ekonomis atau masa manfaat dari aset tersebut. Aset yang biasanya dilakukan depresiasi
yaitu bangunan, peralatan, dan kendaraan.
Contoh:
Perusahaan A membeli peralatan seharga $150000 pada tanggal 2 Juli 2017. Beban depresiasi
untuk tahun 2017 dicatat sebesar $15000. Buatlah jurnal atas transaksi tersebut serta jurnal
penyesuaiannya.
Jawab.
Jurnal Transaksi: Jurnal Penyesuaian:
Juli 2, 17Equipment 150000 Dec 31,17 Depreciation expense 15000
Cash 150000 Accumulated dep. 15000
D. Soal.
STAN Company was organized on January 1, 2017. At the end of the first 6 months of
operations, the trial balance contained the accounts shown below.
Debit Credit
Cash $8,400 Notes payable $20,000
Account receivable 14,000 Accounts payable 9,000
Equipment 45,000 Share capital-ordinary 22,000
Insurance Expense 2,880 Service revenue 58,280
Salaries and wages expense 30,000
Supplies expense 3,900
Advertising expense 1,900
Rent expense 1,500
Utilities expense 1,700
$109,280 $109,280
Analysis reveals the following additional data.
Journalize the adjusting entries at June 30 ( Assume adjustments are recorded every 6
months) Jawab.
Worksheet bukan merupakan bagian dari laporan keuangan, tetapi bagian dari siklus
akuntansi. Worksheet terdiri dari sepuluh kolom (lima bagian) yaitu trial balance,
adjusting, adjusted trial balance, income statement, dan statement of financial position.
Berikut ilustrasinya:
Masukkan daftar saldo ke lembar kerja
Masukkan data penyesuaian
Lengkapi kolom daftar saldo penyesuaian
angka-angka daftar saldo penyesuaian ke kolom laporan keuangan yang
Kategorikan
sesuai.
Jumlahkan semua kolom, hitung laba (rugi) bersih
3. Jurnal Penutup
5. Siklus Akuntansi
C. Soal.
The adjusted trial balance columns of the worksheet for Watson Company, Ltd. are as follows.
a. Complete the worksheet by extending the balance to the financial statement columns.
b. Prepare an income statement, a retained earning statement, and a classified statement of
financial position (note: $5,000 of the notes payable become due in 2015)
c. Prepare the closing entries
d. Prepare a post-closing trial balance.
Jawab.
PENGANTAR AKUNTANSI I |
UTS SEMESTER 1
22
Pengantar Akuntansi I
A. Arus Biaya
Arus biaya untuk perusahaan dagang sebagai berikut:
B. Persediaan
Ada 2 sistem dalam menghitung persediaan yaitu:
Sistem perpetual
Dalam sistem ini, perusahaan mencatat biaya setiap pembelian dan penjualan persediaan.
Kita akan menggunakan akun “inventory” di setiap transaksi yang berkaitan dengan
persediaan. Dalam sistem ini perusahaan menentukan harga pokok penjualan untuk setiap
transaksi penjualan. Keuntungan sistem perpetual yaitu memiliki kontrol yang baik
terhadap persediaan
Sistem periodic
Sistem periodik tidak mencatat persediaan secara detail. Sistem ini akan melakukan
perhitungan di akhir periode, seperti di atas.
D. Soal.
1. Lengkapilah bagian yang kosong.
Athena Cosmetic Panama Wholesalers
Sales revenue $90,000 $122,000
Sales return & allowance (a) 12,000
Net sales 86,000 (e)
COGS 56,000 (f)
Gross profit (b) 24,000
Operating expenses 15,000 18,000
Income from operations (c) (g)
Other income and expense (4,000) (h)
Net income (d) 5,000
Jawab.
Athena Cosmetic
1. a) Sales revenue-sales return & allowance = net
sales maka a = 90,000-86,000
= 4,000
b) Net sales – COGS = gross profit
maka b = 86,000-56,000
= 30,000
c) Gross profit – operating expense = income from operations
maka c = 30,000- 15,000
= 15,000
d) income from operation +/- other income and expense = net
income maka d = 15,000-4000
= 11,000
Panama Wholesalers
e) Sales revenue – sales return and allowance = net sales
maka e = 122,000 – 12,000
= 110,000
f) net sales – COGS = gross profit
maka f = 110,000 – 24,000
= 86,000
g) gross profit – operating expense = income from operations
maka g = 24,000 – 18,000
= 6,000
h) income from operation +/- other income and expense = net
income maka h = 6,000 – 5,000
= 1,000 (other expense)
2. On September 1, Pororo Office had an inventory of 30 calculators at a cost of $22
each. The company uses a perpetual inventory system. During September, the
following transactions occurred.
Sept. 6 Purchased with cash 90 calculators at $20 each from Roux Co, terms
2/10, n.30
9 paid freight of $180 on calculators purchased from Roux Co.
10 returned 3 calculators to Roux Co. for $66 credit (including freight)
because they did not meet the specifications.
12 sold 28 calculators costing $22 (including freight) for $33 each to
Village Book Store, terms n/30
14 Granted credit of $33 to Village Book Store for the return of one
calculator that was not ordered.
20 sold 40 calculators costing $22 for $35 each to Holiday Card Shop,
terms n/30.
Journalize the September transactions.
Jawab.
Date Description Ref. Debit Credit
Sept 6 Inventory (90 x $20) 1800
Account payable 1800
9 Inventory 180
Cash 180
10 Account payable 66
Inventory 66
A. Overview
Sebuah entitas bisnis menyediakan jasa ataupun barang untuk konsumen dengan tujuan utama
untuk menghasilkan keuntungan. Jenis bisnis ini kemudian bisa dikelompokkan menjadi tiga
kelompok yaitu perusahaan jasa, dagang, dan manufaktur.
ANALYZING
INTERPRETING RECORDING
REPORTING CLASSIFYING
SUMMARIZING
Service
Merchandising
Manufacturing
Perusahaan
Business
Organization
Partnership dimiliki dua atau lebih individu
sumberdaya tersebut. Dapat juga diartikan sebagai sumber dalam mendapatkan sumberdaya
tersebut, apakah dari utang (menimbulkan kewajiban) atau dari ekuitas pemiliknya.
Persamaan ini merupakan dasar yang penting dalam akuntansi. Semua transaksi bisnis bisa
dinyatakan dalam perubahan satu atau lebih elemen tersebut.
Laporan keuangan utama bagi perusahaan perorangan income statement, the statement of owner’s
equity, the balance sheet, and the statement of cash flows. Income statement melaporkan net
income atau net loss secara periodik. Net income(loss) ini yang kemudian juga dilaporkan pada
statement of owner’s equity. Saldo akhir owner’s capital yang dilaporkan di statement of owner’s
equity juga akan dibawa ke balance sheet. Selanjutnya, saldo cash akhir yang tertera dalam
balance sheet juga akan dilaporkan dalam statement of cash flows.
B. SOAL
S.1-1
On July 1, 2017, Milly Tan established Queen Realty. Tanja completed the following
transactions during the month of July:
a. Opened a business bank account with a deposit of $20,000 from personal funds.
b. Purchased supplies (pens, file folders, paper, etc.) on account, $2,650.
c. Paid creditor on account, $1,600.
d. Earned sales commissions, receiving cash, $28,750.
e. Paid rent on office and equipment for the month, $4,200.
f. Withdrew cash for personal use, $5,000.
g. Paid automobile expenses (including rental charge) for month, $2,500, and miscellaneous
expenses, $1,200
h. Paid office salaries, $10,000.
i. Determined that the cost of supplies on hand was $1,000; therefore, the cost of supplies
used was $1,650.
Instructions
1. Indicate the effect of each transaction and the balances after each transaction, pusing the
accounting equation
2. Prepare an income statement for July, a statement of owner’s equity for July, and a balance
sheet as of July 31
QUEEN REALTY
Income Statement
For the Month Ended July 31, 2017
Sales commissions..................................................................... $28,750
Expenses:
Office salaries expense .......................................... $10,000
Rent expense............................................................... 4,200
Automobile expense .................................................. 2,500
Supplies expense......................................................... 1,650
Miscellaneous expense .............................................. 1,200
Total expenses ........................................................................... 19,550
Net income................................................................................. $ 9,200
QUEEN REALTY
Statement of Owner’s Equity
For the Month Ended July 31, 2017
Milly Tan, capital, July 1, 2017.................................... $0
Investment on July 1, 2017........................................... $20,000
Net income for July....................................................... 9,200
29,200
Less withdrawals ..................................................................................... 5,000 _
Increase in owner’s equity ................................................ .................... 24,200
Milly Tan, capital, July 31, 2017......................................................... $24,200
QUEEN REALTY
Balance Sheet
July 31, 2017
Assets Liabilities
S.1-2
The financial statements at the end of Palo Duro Realty’s first month of operations are shown
as follow:
Palo Duro Realty
Income Statement
For the Month Ended November 30, 2010
Fees earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ………………………... . . . . . . . .
. $ (a)
Expenses:
Wages expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$51,000
Rent expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19,200
Supplies expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b)
Utilities expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,800
Miscellaneous expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..6,600
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .105,600
Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 74,400
Assets Liabilities
Cash . . . . . . . . . . . . . . . . . . .. $ 26,700 Accounts payable . . . . . . . . . . . . . . . $ 9,600
Supplies . . . . . . . . . . . . . . . . ... 21,300 Owner’s Equity
Land. . . . . . . . . . . . . . . . . . . . 240,000 Laura Biddle, capital . . . . . . . . . . . ..…. (i)
Total assets. . . . . . . . . . . . . . . (h) Total liabilities and owner’s equity . . . (j)
Instructions
By analyzing the interrelationships among the four financial statements, determine the
proper amounts for (a) through (j)
A. Overview
Sebuah akun atau rekening (account) digunakan untuk mencatat transaksi individual.
Sementara kumpulan akun disebut ledger. Ada berbagai model ledger namun yang paling
sederhana salah satunya adalah T account. Sisi kiri memuat saldo debit dan kanan untuk
kredit serta nama rekening (account) dibagian atas . Secara periodik saldo total akan dilihat
dengan memperhitungkan sisi debit dan kredit untuk mendapatkan saldo akhir. Suatu
perusahaan biasanya memiliki daftar akun yang digunakan, disebut chart of accounts.
Sistem double-entry sekarang diterapkan dan dirancang untuk balance antara debits dan
credits sehingga jumlahnya akan selalu sama untuk setiap jurnal.
ACCOUNT ASSET LIABILITY EQUITY REVENUE EXPENSE DRAWING
SALDO NORMAL Dr Cr Cr Cr Dr Dr
BERTAMBAH Dr Cr Cr Cr Dr Dr
BERKURANG Cr Dr Dr Dr Cr Cr
Setiap transaksi akan dijurnal lalu dimasukan ke buku besar (ledger), proses ini disebut posting ke
buku besar, dengan aturan debit-credit. Posting standarnya (1) tanggal, and (2) jumlah terkait.
Untuk refernsi dikemudian, (3) halaman jurnal, dan (4) nomor akun.
Sebuah neraca percobaan lalu disusun berdasarkan Debit=Credit
accounts dari ledger. Sebenarnya buku besar (ledger)
hanya dibuat untuk mempermudah kita dalam mengetahui Tidak balance berarti salah
saldo suatu account, jadi bukan merupakan suatu laporan
dan tidak mutlak untuk dibuat. Begitu pula dengan neraca Jika balance belum tentu benar
percobaan ini, sebagai alat bantu, saldo neraca percobaan
(trial balance) ini harus balance
antara kolom debit dan creditnya. Jika ternyata tidak sama, maka kemungkinan telah terjadi
error. Namun bisa juga ada error saat total kolom debit dan creditnya sama. Maka dari itu,
jika terjadi error mungkin dibutuhkan jurnal koreksi.
B. Soal
S.2-1
Bibby Realty has the following CoA:
Chart of accounts
Cash Office Salaries Expense
Supplies Rent Expense
Accounts Payable Automobile Expense
Taylor West, Capital Supplies Expense
Taylor West, Drawing Miscellaneous Expense
Sales Commissions
Taylor West established Bibby Realty, on October 1, 2017, which completed the following
transactions during the month:
a. Taylor West transferred cash from a personal bank account to an account do be used for
the business, $25,000.
b. Paid rent on office and equipment for the month, $2,750.
c. Purchased supplies on account, $950.
d. Paid creditor on account, $400.
Instructions
1. Journalize entries for transactions
2. Prepare T accounts
3. Prepare an unadjusted trial balance as of October 31, 2017.
4. Determine the total revenue and expenses recorded in the ledger and the amount of net
income for August.
Answers:
1.
Ket Description Ref. Debit Credit
a Cash 25,000
Taylor West, Capital 25,000
c Supplies 950
Accounts Payable 950
e Cash 18,100
Sales Commissions 18,100
Bibby REALTY
Unadjusted Trial Balance
31-Oct-17
43,650 43,650
4.
Revenue $18,100
Expense $7,075 ($2,150 + $2,750 + $1,000 + $575
+ $600)
Net Income $11,025 ($18,100 – $7,075)
S.2-2
Chart of Accounts
11 Cash 31 Theo Guido, Capital
12 Accounts Receivable 32 Theo Guido, Drawing
13 Supplies 41 Fees Earned
14 Prepaid Insurance 51 Wages Expense
16 Equipment 53 Rent Expense
18 Truck 54 Utilities Expense
21 Notes Payable 55 Truck Expense
22 Accounts Payable 59 Miscellaneous Expense
On November 1, 2017, Theo Guido established Logtile Designs. During the month, Theo
completed the following transactions related to the business:
1. Nov. 1. Theo transferred cash from a personal bank account to an account to be used for
the business, $15,000.
2. Paid rent for period of November 2 to end of month, $2,350.
3. Purchased office equipment on account, $10,000.
4. Purchased a used truck for $21,000, paying $2,000 cash and giving a note payable for the
remainder.
5. Purchased supplies for cash, $1,200.
6. Received cash for job completed, $8,500.
7. Paid annual premiums on property and casualty insurance, $1,800.
8. Recorded jobs completed on account and sent invoices to customers, $6,000.
9. Received an invoice for truck expenses, to be paid in November, $1,000.
10. Paid utilities expense, $1,100.
11. Paid miscellaneous expenses, $500.
12. Received cash from customers on account, $3,500.
13. Paid wages of employees, $3,000.
14. Paid creditor a portion of the amount owed for equipment purchased on November 6,
$2,500.
15. Withdrew cash for personal use, $1,750.
Instructions
1. Journalize each transaction
2. Prepare an unadjusted trial balance for Logtile Designs as of November 30, 2017
JOURNAL Post.
Date Description Ref. Debit Credit
Nov Cash 15,000
Theo Guido, Capital 15,000
Equipment 10,000
Accounts Payable 10,000
Truck 21,000
Cash 2,000
Notes Payable 19,000
Supplies 1,200
Cash 1,200
Cash 8,500
Fees Earned 8,500
LOGTILE DESIGNS
Unadjusted Trial Balance
November 30, 2017
Debit Credit
Balances Balances
Cash 10,800
Accounts Receivable 2,500
Supplies 1,200
Prepaid Insurance 1,800
Equipment 10,000
Truck 21,000
Notes Payable 19,000
Accounts Payable 8,500
Theo Guido, Capital 15,000
Theo Guido, Drawing 1,750
Fees Earned 14,500
Wages Expense 3,000
Rent Expense 2,350
Utilities Expense 1,100
Truck Expense 1,000
Miscellaneous Expense 500
57,000 57,000
Debits Credits
Accounts Receivable $ 40,000
Equipment 100,000
Accumulated Depreciation $ 12,000
Prepaid Rent 9,000
Supplies 1,800
Wages Payable —
Unearned Fees 6,000
Fees Earned 215,000
Wages Expense 75,000
Rent Expense —
Depreciation Expense —
Supplies Expense —
Data needed for year-end adjustments are as follows:
a. Unbilled fees at October 31, $2,900.
b. Supplies on hand at October 31, $400.
c. Rent expired, $6,000.
d. Depreciation of equipment during year, $3,000.
e. Unearned fees at October 31, $800.
f. Wages accrued but not paid at October 31, $1,400.
Instructions
Journalize the six adjusting entries required at October 31, based on the data presented.
***
a. Accounts Receivable 2,900
b. Fees Earned 2,900
*Accrued fees earned.
c. Supplies Expense 1,400
Supplies 1,400
*Supplies used ($1,800 – $400)
S.3-2
Bloomind Company owned and operated by Danny East. On August 31, 2017, the end of the
current year, Bloomind Company’s accounting clerk prepared the unadjusted trial balance.
The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at
August 31, $1,800.
b. Supplies on hand at August 31, $750.
c. Depreciation of building for the year, $2,000.
d. Depreciation of equipment for the year, $5,000.
e. Rent unearned at August 31, $2 ,850.
f. Accrued salaries and wages at August 31, $2,800.
g. Fees earned but unbilled on August 31, $12,380.
Bloomind Company
Unadjusted Trial Balance
August 31, 2017
Dr. Balances Cr. Balances
Cash . 7,500
Accounts Receivable 38,400
Prepaid Insurance 7,200
Supplies 1,980
Land 112,500
Building 200,250
Accumulated Depreciation—Building 137,550
Equipment . 135,300
Accumulated Depreciation—Equipment 97,950
Accounts Payable 12,150
Unearned Rent 6,750
Danny East, Capital 221,000
Danny East, Drawing 15,000
Fees Earned 324,600
Salaries and Wages Expense 193,370
Utilities Expense 42,375
Advertising Expense 22,800
Repairs Expense 17,250
Miscellaneous Expense 6,075
800,000 800,000
Instructions
1. Journalize the adjusting entries. Add additional accounts as needed.
2. Determine the balances of the accounts affected by the adj usting entries, and Parepare an
adjusted trial balance.
***
a. Insurance Expense................................................ 5,400
Prepaid Insurance............................................ 5,400
*Insurance expired ($7,200 – $1,800)
b. Supplies Expense.................................................. 1,230
Supplies ............................................................ 1,230
*Supplies used ($1,980 – $750).
c. Depreciation Expense—Building ......................... 2,000
Accumulated Depreciation—Building ............ 2,000
*Building depreciation.
d. Depreciation Expense—Equipment..................... 5,000
Accumulated Depreciation—Equipment........ 5,000
SOAL COMPREHENSIVE
A. SOAL COMPREHENSIVE 1
Neraca per 31 Desember xx17, Verenica’s Electronic Company adalah sebagai berikut:
Debits Credits
Cash 7200 Accumulated Depreciation- 2200
Account Receiveable 4600 Equipment
Inventory 12000 Account Payable 4500
Supplies 1200 Salaries and Wages 1000
Payable
Equipment 22000 Owner’s Capital 39300
Totals 47000 47000
Transaksi bulan desember adalah sebagai berikut:
Des.
6 Membayar gaji pegawai sebesar 1600, dimana 600 merupakan gaji bulan desember,
dan 1000 merupakan gaji bulan November.
8 Menerima pembayaran utang dari pelanggan sebesar 1900.
10 Menjual persedian secara kas seharga 6300. Harga pokok penjualannya adalah 4100.
13 Membeli persediaan seharga 9000 dengan syarat 2/10, n/30.
15 Membeli perlengkapan secara tunai seharga 2000.
18 Menjual persedian seharga 12000 dengan syarat 3/10, n/30. Harga
pokok penjualannya adalah 8000.
20 Membayar gaji sebesar 1800.
23 Melunasi utang tanggal 13 desember xx17.
27 Menerima pelunasan piutang tanggal 18 Desember
xx17. Data Penyesuaian:
1. Utang gaji akrual 800.
2. Depresiasi per bulan adalah 200.
3. Perlengkapan yang masih tersisa adalah 1500.
1. Buatlah Jurnal (baik umum, penyesuaian, serta penutup) untuk bulan desember
menggunakan metode perpetual (untuk membandingkan buat pula metode
priodik untuk jurnal Umum saja)
2. Buatlah ledger T untuk tiap akun.
3. Buat laporan keuangan (Income statement, Statement of change in equity,
Statement of Financial Position)
B. SOAL COMPREHENSIVE 2
Berikut adalah neraca saldo per 31 Desember xx17 Eden’s Garden Company:
Cash 63.600
Account Receiveable 153.900
Merchandise Inventory 602.400
Prepaid Insurance 16.800
Store Supplies 11.400
Store Equipment 469.500
Accumulated Depreciation- Store Equipment 56.700
Account Payable 96.600
Salaries Payable 0
Owner’s Capital 555.300
Adjustment Entries
31-Dec Salaries and Wages Expense 800
Salaries and Wages Payable 800
31-Dec Depreciation Expense 200
Accumulated Depreciation-Equipment 200
31-Dec Supplies Expense 1700
Supplies 1700
Clossing Entries
31-Dec Sales 18300
Income Summary 18300
31-Dec Income Summary 17560
Sales Discount 360
COGS 12100
Salaries and Wages Expense 3200
Depreciation Expense 200
Supplies Expense 1700
31-Dec Income Summary 740
Owner's Capital 740
Reversing Entries
1-Jan Salaries and Wages Payable 800
Salaries and Wages Expense 800
Adjusting Entries
Des 31 COGS 11220
Inventory 11220
Des 31 Insurance Expense 12500
Prepaid Insurance 12500
Des 31 Supplies Expense 9100
Supplies 9100
Des 31 Depreciation Expense 18800
Accumulated Depreciation-Store
18800
Equiment
Des 31 Sales Salaries Expense 4400
Official Salaries Expense 2700
Salaries Payable 7100
Closing Entries
Des 31 Sales Revenue 3384850
Income Summary 3384850
Des 31 Income Summary 2691050
Sales Return and Allowance 101700
Sales Discount 60180
COGS 1729170
Sales salaries Expense 362000
Advertising Expense 88500
Reversing Entries
1-Jan Salaries Payable 7100
Sales Salaries Expense 4400
Office Salaries Expense 2700
Bal 153900 26500 7-Dec Salaries Payable Cls 3384850 3384850 Bal