Perusahaan Dagang
Perusahaan Jasa
Examples: Accounting firms, law firms and
plumbing services
Merchandising Company
Income Statement
For Year Ended December 31, 2007
Merchandise
Account inventory
Cash
sales receivable
Credit sales
Merchandise
inventory
© Jurusan Akuntansi UK Petra - 2011
Cost Flow
= Merchandise
available for sale
available for sale
Cost of goods
Ending inventory + sold
© Jurusan Akuntansi UK Petra - 2011
Pembelian Barang Dagang –
Perpetual System
June 20, Jason, Inc. membeli $14,000 barang
dagang secara tunai.
Dr. Cr.
Jun. 20 Merchandise Inventory 14,000
Cash 14,000
Purchase merchandise for cash
Tanggal Invoice
© Jurusan Akuntansi UK Petra - 2011
Terminologi - Purchase Discounts
Perusahaan diberi diskon 2% jika melakukan pembayaran dalam 10
hari, dengan periode kredit 30 hari
Jumlah
Jumlah
hari
hari
Persentase
Persentase maksimal
maksimal Periode
Periode
Diskon
Diskon diskon
diskon Kredit
Kredit
diberikan
diberikan
© Jurusan Akuntansi UK Petra - 2011
Purchase Discounts
May
May 7,
7, Jason,
Jason, Inc.
Inc. membeli
membeli barang
barang secara
secara
kredit
kredit $27,000,
$27,000, credit
credit terms
terms 2/10,
2/10, n/30.
n/30.
Dr. Cr.
Merchandise Inventory 27,000
Accounts Payable 27,000
Purchase merchandi se on account
May
May 15,
15, Jason,
Jason, Inc.
Inc. melunasi
melunasi hutang
hutang atas
atas
pembelian
pembelian tanggal
tanggal May
May 7.
7.
Dr. Cr.
May 15 Accounts Payable 27,000
Cash 26,460
Merchandise Inventory* 540
Pai d accounts payabl e i n ful l
Purchase
Purchase Return
Return .. .. ..
Barang
Barang dikembalikan
dikembalikan kepada
kepada supplier.
supplier.
Purchase
Purchase Allowance
Allowance .. .. ..
Pengurangan
Pengurangan harga
harga yang
yang diterima
diterima dari
dari supplier
supplier
karena
karena barang
barang yang
yang dibeli
dibeli // diterima
diterima rusak.
rusak.
Dr. Cr.
May 10 Accounts Payable 500
Merchandise Inventory 500
Returned defective merchandise
Dr. Cr.
May 18 Accounts Payable 19,500
Cash 19,110
Merchandise Inventory 390
Pa i d a ccount i n ful l
Purchase $ 20,000
Returns (500)
Amount Due 19,500
Discount (390)
Cash Paid $ 19,110
© Jurusan Akuntansi UK Petra - 2011
Transportation Costs
Pembeli
Penjual
FOB destination
FOB shipping point Merchandise (seller pays)
(buyer pays)
Transportation
Tempat Transfer costs dibayar
Terms kepemilikan barang oleh:
FOB shipping point Carrier Buyer
FOB destination Buyer Seller
© Jurusan Akuntansi UK Petra - 2011
Transportation Costs
May 12, Jason, Inc. membeli $8,000 barang
dagang secara tunai dan juga membayar
$100 transportation costs.
Dr. Cr.
May 12 Merchandise Inventory 8,100
Cash 8,100
Paid for merchandise and transportation
Sales $ 2,451,000
Less:
Sales discounts $ 29,412
Sales returns and allowances 18,500 47,912
Net sales $ 2,403,088
Cost of goods sold (1,928,600)
Gross profit $ 474,488
Sales
Sales discounts
discounts and
and returns
returns and
and allowances
allowances adalah
adalah Contra
Contra Revenue
Revenue accounts.
accounts.
Dr. Cr.
Jun. 8 Accounts Receivable 6,000
Sales 6,000
Sa l es of mercha ndi se on credi t
Cash 5,880
Sales Discount 120
Accounts Receivable 6,000
Received payment less discount
Dr. Cr.
Jun. 12 Accounts Receivable 7,500
Sales 7,500
Sales of merchandise on credit
Dr. Cr.
Jun. 14 Sales Returns and Allowances 800
Accounts Receivable 800
Customer returned merchandise
Dr. Cr.
Jun. 20 Cash 6,566
Sales Discount 134
Accounts Receivable 6,700
Recei ved pa yment l ess di scount
Sale $ 7,500
Return (800)
Amount due $ 6,700
Discount (134)
Cash received $ 6,566
© Jurusan Akuntansi UK Petra - 2011
Barton Company
Adjusted Trial Balance
December 31, 2008
Cash $ 7,700
Accounts receivable
Merchandise inventory
11,200
14,300
Jurnal Penutup
Supplies 1,300
Equipment 41,200 (closing entries )
Accum. depr.- Equip. $ 7,000
Accounts payable 16,400
Salaries payable 1,000
Common Stock 42,400
Retained Earnings
Dividends 4,000
Sales 323,800
Sales discounts 4,300
Sales returns 2,000
Cost of goods sold 233,200
Admin. salaries expense 18,200
Sales salaries expense 29,600
Insurance expense 1,200
Rent expense 8,100
Supplies expense 1,000
Advertising expense 13,300
$ 390,600 $ 390,600
© Jurusan Akuntansi UK Petra - 2011
1: Menutup saldo kredit Temporary
Accounts ke Income Summary.
Dr. Cr.
Dec. 31 Sales 323,800
Income summary 323,800
To close credit balances
in temporary accounts
Barton Company
Adjusted Trial Balance
December 31, 2008
Income Summary
310,900 323,800
12,900
© Jurusan Akuntansi UK Petra - 2011
3: Menutup Income Summary ke Owner’s
Capital
Dr. Cr.
Dec. 31 Income Summary 12,900
Owner's Capital 12,900
To close Income Summary account
Income S ummary
310,900 323,800
12,900
-0-
© Jurusan Akuntansi UK Petra - 2011
4: Menutup Withdrawals ke Owner’s
Capital
Dr. Cr.
Dec. 31 Owner's Capital 4,000
Withdrawals 4,000
To cl ose the wi thdra wa l s a ccount
ÎMultiple-Step
Multiple-Step
ÎSingle-Step
Single-Step
2. Jurnal yang harus dibuat perusahaan atas transaksi pelunasan utang di atas, jika perusahaan
menggunakan perpetual system adalah:
a. Account payable (debet) $ 50,000, cash (kredit) $ 50,000
b. Account payable (debet) $ 50,000, merchandise inventory (kredit) $ 1,000, cash (kredit)
$ 49,000
c. Account payable ( debet) $ 50,000, purchase discount (kredit) $ 1,000, cash (kredit) $
49,000
d. Account payable (debet) $ 40,000, merchandise inventory (kredit) $ 800, cash (kredit) $
39,200
e. Semua jawaban salah
c. Cash $ 2,000
Sales $ 2,000
Cost of Goods Sold $ 1,500
Merchandise inventory $ 1,500
Latihan 6-3
Buat jurnal untuk transaksi pada soal 6.2 dengan menggunakan metode periodik.