Tugas Kelompok ke-3

(Minggu 8/ Sesi 14)

Nama Nim
Vircella Marvika Aurelia 2402004625
Desti Yolanda Sari 2401997500
Cleri Valencia 2502095706
Monika Yunita Sari 2301955024
Wanda Nathalia 2502046641

Tugas Kelompok ke-3

ACCT6329 – Intermediate Accounting I

ESSAY

1. Pada perusahaan dagang dan manufaktur apakah terdapat perbedaan dalam

penghitungan nilai inventory? Jelaskan perbedaannya.
2. Jelaskan apa saja karakteristik suatu aset diklasifikasikan ke Property, Plant and
Equipment.

KASUS

Soal 1
Berikut ini adalah trial balance Amanda Co per 31 Desember:

Cash $190,000 Work in process $200,000

Equipment (net) 1,100,000 Account receivable (net) 400,000
Prepaid 41,000 Patents 110,000
insurance
Raw materials 335,000 Finished goods 170,000

ACCT6329 – Intermediate Accounting I

 Siapkan bagian aset lancar pada laporan posisi keuangan 31 Desember.

Soal 2
Marco Co menggunakan sistem persediaan perpetual. Persediaan awalnya terdiri dari 50unit
dengan harga €34/unit. Selama Juni, perusahaan membeli 150unit masing-masing seharga
€34 secara kredit, lalu mengembalikan 6 unit, dan menjual 125unit dengan harga masing-
masing €50. Buatlah jurnal transaksi di Bulan Juni.

Soal 3
Dewan direksi Potter Corporation sedang mempertimbangkan apakah harus melakukan
Perubahan metode inventory dari FIFO menjadi dasar LIFO. Informasi berikut tersedia.

Sales 20,000 units @50

ACCT6329 – Intermediate Accounting I

 Inventory, January 1 6,000 units @20
Purchases 6,000 units @22
10,000 units @25
7,000 units @30
Inventory, December 9,000 units @ ?
31
Operating expenses $200,000
Diminta:
Siapkan income statement dengan metode FIFO dan LIFO yang akan digunakan sebagai
pembanding.

Perpetual Inventory System with FIFO Method

Pembelian Harga Pokok Penjualan Persediaan
Tgl Total Total
Unit Harga Total Harga Unit Harga Harga Unit Harga Harga

1-Jan 6,000 20 120,000

6,000 22 132,000 6,000 20 120,000
6,000 22 132,000
10,000 25 250,000 6,000 20 120,000
6,000 22 132,000
10,000 25 250,000
7,000 30 210,000 6,000 20 120,000
6,000 22 132,000
10,000 25 250,000
7,000 30 210,000

31-Dec 6,000 20 120,000 7,000 30 210,000

6,000 22 132,000 2,000 25 50,000
8,000 25 200,000
Total 23,000 592,000 20,000 - 452,000 9,000 260,000

Income Statement FIFO

Sales Revenue 1,000,000
COGS
Inventory, 1 Jan 120,000
Purchase 592,000
COGS Available 712,000

ACCT6329 – Intermediate Accounting I

Inventory, 31 Des 260,000
COGS 452,000
Gross Profit 548,000
Operating Expenses 200,000
Net Income 348,000

Purchase Inventory Dec 31

Unit Harga Total Unit Harga Total
6,000 22 132,000 7,000 30 210,000
10,000 25 250,000 2,000 25 50,000
7,000 30 210,000 0
592,000 260,000

Perpetual Inventory System with LIFO Method

Pembelian Harga Pokok Penjualan Persediaan
Tgl Total Total
Unit Harga Harga Unit Harga Harga Unit Harga Total Harga

1-Jan 6,000 20 120,000

6,000 22 132,000 6,000 20 120,000
6,000 22 132,000
10,000 25 250,000 6,000 20 120,000
6,000 22 132,000
10,000 25 250,000
7,000 30 210,000 6,000 20 120,000
6,000 22 132,000
10,000 25 250,000
7,000 30 210,000

31-Dec 7,000 30 210,000 6,000 20 120,000

10,000 25 250,000 3,000 22 66,000
3,000 50 150,000
Total 23,000 592,000 20,000 - 610,000 9,000 186,000

Purchase Inventory Dec 31

Unit Harga Total Unit Harga Total

ACCT6329 – Intermediate Accounting I

 6,000 22 132,000 6,000 20 120,000
10,000 25 250,000 3,000 22 66,000
7,000 30 210,000 0
592,000 186,000

Income Statement LIFO

Sales Revenue 1,000,000
COGS
Inventory, 1 Jan 120,000
Purchase 592,000
COGS Available 712,000
Inventory, 31 Des 186,000
COGS 526,000
Gross Profit 474,000
Operating Expenses 200,000
Net Income 274,000

Soal 4

Berikut ini beberapa transaksi yang terjadi selama tahun 2020. Asumsikan bahwa penyusutan
10% per tahun dibebankan pada semua mesin dan 5% per tahun pada bangunan, dengan
metode garis lurus, tanpa perkiraan nilai sisa. Penyusutan dibebankan selama setahun penuh
atas semua aset tetap yang diperoleh selama tahun berjalan, dan tidak ada penyusutan yang
dibebankan pada aset tetap yang dilepas selama tahun tersebut.
Diminta:
Siapkan jurnal untuk transaksi di atas. (Dibulatkan ke dolar terdekat).

30 Jan
Sebuah bangunan seharga $ 112.000 pada tahun 2003 dirobohkan untuk memberi ruang bagi
gedung baru. Kontraktor perusak dibayar $ 5.100 dan diizinkan untuk menyimpan semua
bahan yang diselamatkan.

ACCT6329 – Intermediate Accounting I

 30-Jan Disposal (demolition) of old building --> capitalize
Annual depreciation for building = 5% x (Cost - Residual Value) = 5%x ($ 112,000 - $ 0) = $ 5,600

Depreciation for 2003 (full depreciation applied for plant asset acquired during the year) $ 5,600
Depreciation for 2004 to 2019 (16 years x $ 5,600) = 89,600
Depreciation for 2020 = N/A (no depreciation applied for plant asset disposed during the year) 0
Accummulated depreciation for 2003 to 2020 $ 95,200

Cash paid for demolition $ 5,100

Original building cost $ 112,000
Total building cost $ 117,100

General Journal

Date Account Titles and Explanation Ref. Debit Credit

Jan 30 Accummulated Depreciation - Building 95,200

Loss on disposal of building 21,900
Building 117,100
(To record dispotision of building)

10 Mar
Mesin yang dibeli pada tahun 2013 seharga $ 16.000 dijual seharga $ 2.900 tunai, f.o.b.
pabrik pembeli. Pengangkutan sebesar $ 300 dibayarkan atas penjualan mesin ini.
10-Mar Dipsosal (sale) of Machinery --> capitalize
Annual depreciation for machinery = 10% x (Cost - Residual Value) = 10% x ($ 16,000 - $ 0) = $ 1,600

Depreciation for 2013 (full depreciation applied for plant asset acquired during the year) $ 1,600
Depreciation for 2014 to 2019 (6 years x $ 1,600) = 9,600
Depreciation for 2020 = N/A (no depreciation applied for plant asset disposed during the year) 0
Accummulated depreciation for 2013 to 2020 $ 11,200

Cash received from sale $ 2,900

Freight cost (fob destination) $ 300
Original machinery cost $ 16,000

General Journal
Date Account Titles and Explanation Ref. Debit Credit

Mar 10 Cash 2,900

Accummulated Depreciation - Machinery 11,200
Loss on disposal of equipment 2,200
Machinery 16,000
Freight cost 300
(To record disposition of machinery)

20 Mar
Roda gigi rusak pada mesin yang harganya $ 9.000 pada tahun 2015. Roda gigi tersebut
diganti dengan biaya $ 3.000. Penggantian tidak memperpanjang masa pakai mesin.

ACCT6329 – Intermediate Accounting I

 20-Mar Replacement part of machinery --> capitalize
Annual depreciation for machinary = 10% x (Cost - Residual Value) = 10% x ($ 9,000 - $ 0) = $ 900

Depreciation for 2015 (full depreciation applied for plant asset acquired during the year) $ 900
Depreciation for 2016 to 2019 (4 years x $ 900) = 3,600
Depreciation Januari - Februari 2020 (2 x $ 900) 1,800
Accummulated depreciation for 2015 to 2020 $ 6,300

Cash paid for gears repair $ 3,000

Original machinery cost $ 9,000

General Journal

Date Account Titles and Explanation Ref. Debit Credit

Mar 20 Machinery (gears) 3,000

Accummulated Depreciation - Machinery 6,300
Loss on disposal of equipment 2,700
Machinery (gears) 9,000
Cash 3,000
(To record replacement of gears)

23 June
Salah satu bangunan dicat ulang dengan biaya $ 6.900. Bangunan tersebut belum dicat sejak
dibangun pada 2016.
General Journal
Date Account Titles and Explanation Ref. Debit Credit

Jun 23 Repair and Maintenance Expense 6,900

Cash 6,900
(To record building painting expense)

---oOo---

ACCT6329 – Intermediate Accounting I