UJIAN AKHIR SEMESTER GENAP 2021/2022

Mata kuliah : Akuntansi Agribisnis

Hari/tgl. : Jumat, 17 Juni 2022
Waktu : 08.00 s/d 11.00
----------------------------------------------------------------------------------------------------------------
Industri pengolahan mangga di Cirebon “Hikmah Barokah” menyajikan neraca saldo per
tanggal 31 Desember 2021 untuk periode satu tahun sebagai berikut (dalam ribuan)

Nama perkiraan Debit Kredit

Cash 42950
Account Receivable 36650
Allowance for doubtful account 2250
Merchandise Inventory 98500
Store Supplies 4850
Office Supplies 2400
Prepaid Insurance 9000
Store Equipment 51000
Accum. Depr.Store Equipment 24200
Office Equipment 27750
Accum. Depr.Office Equipment 11000
Buildings 505000
Accum. Depr.Buildings 47000
Land 280000
Account Payable 37000
Salaries Payable 45000
Capital Stock 700000
Retained Earnings 66250
Dividens 20000
Income Summary
Sales 824650
sales return and allowance 10700
Sales Discount 9050
Purchases 526250
Purchases discount 7500
Sales salaries 99000
Advertising expense 9750
Miscellaneous selling expense 1125
Office salaries 31000
Miscellaneous general expense 1500
Rent income 4500
Interest expense 2875
  1769350 1769350
Informasi yang dibutuhkan untuk melakukan penyesuaian adalah sebagai berikut (dalam
ribuan):
a Nilai persediaan barang dagangan pada tanggal 31 Desember 2021 Rp 110.750
b Persediaan perlengkapan (supplies) sebagai berikut :
Store supplies Rp 2.750
Office supplies Rp 900
c Jumlah beban asuransi yang dijalani untuk tahun 2021 terdiri dari :
Insurance expenses selling Rp 4.150
Insurance expenses general Rp 1.650
d Beban penyusutan yang diperhitungkan :
Store equipment Rp 5.500
Office equipment Rp 2.250
Building Rp 7.500
e Gaji yang masih harus dibayar :
Sales salaries Rp 1.125
Office salaries Rp 750
f Beban penghapusan piutang ditaksir sebesar Rp 3.125

Pertanyaan :

 Buatlah kertas kerja (worksheet) untuk tahun 2021 beserta ayat jurnal penyesuaian
yang dibutuhkan.
 Siapkanlah income statement, retained earning statement periode Januari –
Desember 2021 dan balance sheet tgl 31 Desember 2021.
 Buatlah seluruh closing entries yang diperlukan.
 Buatlah Reversing Entries per 1 Januari 2022

Sebagai panduan ikuti langkah di bawah ini :

1. Buat Jurnal Penyesuaian Terlebih dahulu berdasarkan informasi terakhir:

 2. Buat kertas kerja (worksheet).
Income
Trial Balance Adjustment As adjusted Balance sheets
statement
Nama perkiraan
Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
Cash 42950
Account receivable 36650
Allowance for doubtful account 2250
Merchandise inventory 98500
Store supplies 4850
Office supplies 2400
Prepaid insurance 9000
Store equipment 51000
Accum. Depr. Store equipment 24200
Office equipment 27750
Accum. Depr. Office equipment 11000
Buildings 505000
Accum. Depr. Buildings 47000
Land 280000
Account payable 37000
Salaries payable 45000
Capital stock 700000
Retained earnings 66250
Dividens 20000
Income summary
Sales 824650
Sales return and allowance 10700
Sales discount 9050
Purchases 526250
Purchases discount 7500
Sales salaries 99000
Advertising expense 9750
Miscellaneous selling expense 1125
Office salaries 31000
Miscellaneous general expense 1500
Rent income 4500
Interest expense 2875
Store supplies expense    
Office supplies expense    
Insurance selling Exp    
Insurance office Exp    
Depr. store equipment exp    
Depr. office equipment exp    
Depr. building Equipment Exp    
Prepaid advertising    
Doubtful acc. expense    
     
            LABA  
 3. Buat Income Statement Periode 1Januari - 31 Desember 2021.

Hikmah Barokah
Income Statement
Periode Januari - December 31, 2021 (dalam ribuan rupiah)

...........................
Sales
  .      
sales return and allowance ............... …….  
Sales Discount ............. …….  
...........................
  .  
.......................
Net Sales
.  
   
Merchandise Inventory ……..  
Purchases ……..  
Purchases discount ……..  
Net Purchse ……..  
  ……..  
Merch Inventory akhir ……..  
  ……..  
Gross Profit Margin ……..  
Operating expense  
Sales salaries ……..  
Advertising expense ……..  
Miscellaneous selling expense ……..  
Office salaries ……..  
Miscellaneous general expense ……..  
Interest expense ……..  
store supplies expens ……..  
office supplies expense ……..  
Insurance selling Exp ……..  
Insurance office Exp ……..  
Dep.Store Equipment Exp ……..  
Dep.Office Equipment Exp ……..  
Dep.building Equipment Exp ……..  
doubtful acc expense ……..  
  ……..  
Income from operation ……..
Rent Income ……..  
Net Income         ……..
 4. Buat Retained Earning Statement Periode 1 Januari - 31 Desember 2021.
Hikmah Barokah
Retained Earning Statement
1 Januari - December 31, 2021 (dalam ribuan rp)

Retained Earning   ……..  

Net Income ……  
Less Deviden ……  
Increase in Retained Earning ……  
Retained Earning Akhir     ……..

5. Buat Balance Sheet Per 31 Desember 2021.{dalam ribuan rupiah ]

Hikmah Barokah
Balance Sheet
December 31, 2021 [dalam ribuan rupiah]
Assets: Liabilities:
Cash Account Payable
Account Receivable Salaries Payable
Allowance for doubtful account Capital Stock
Merchandise Inventory Retained Earnings
Store Supplies  
Office Supplies  
Prepaid Insurance  
Prepaid advert  
Store Equipment  
Accum. Depr.Store Equipment  
Office Equipment  
Accum. Depr.Office Equipment  
Buildings  
Accum. Depr.Buildings  
Land  
Jumlah Jumlah ……..

Boleh juga bentuk Report Form

6. Buat Closing Entries Per 31 Desember 2021.

Hikmah Barokah
Closing Journal
December 31, 2021 [dalam ribuan rupiah]
Date Description Ref Debit Credit
2021 31 Sales .....................
December Purchases discount .....................
Rent income .....................
Income Summary ....... ……..
Income Summary ............ ……..
sales return and allowance ..........……..
Sales Discount ........…..
Purchases ..........……..
Sales salaries ........…..
Advertising expense ..........……..
Miscell selling expense ........…..
Office salaries ..........……..
Miscell general expense ........…..
Interest expense ..........……..
store supplies expense ........…..
office supplies expense ..........……..
Insurance selling expense ........…..
Insurance office expense ..........……..
Depr. Store Equip expense ........…..
Depr. Office Equip expense ..........……..
Depr. building Equip expense ........…..
doubtful acc expense ..........……..
Income Summary ..........……..
Retained earning . .........…..
Retained Earning .........…..
Deviden ................

7. Buat Reversing Entries per 1 Januari 2022.

Hikmah Barokah
Reversing Journal
January 1, 2022 (dalam ribuan rupiah)

Description Debit Kredit

A1 …… A ……
B1 ……   B ……
C1 ……   C ……
D1 …… D…..  
E1 ……   E…..