BAB VII - HUBUNGAN ANTARA KANTOR PUSAT DAN CABANG – PROSEDUR UMUM

Dalam rangka meningkatkan penjualan, organisasi perusahaan secara terus – menerus mencari daerah
pemasaran yang lebih luas. Pembentukan kantor pusat penjualan di daerah pemasaran ini dapat
menjadi sarana pencapaian tujuan pemasaran.
No Keterangan Agency Branch
Penjualan kepada pihak ketiga Kantor pusat Cabang
1 dilaksanakan oleh

Persediaan barang dagangan Tidak memiliki tetapi barang Memiliki

2 contoh / sample

3 Syarat penjualan Ditentukan Kantor pusat Ditentukan Cabang

Beban operasional & modal kerja KP dan tidak mengelola beban Cabang mengelola penjualan serta
ditentukan operasional kecuali kas kecil beban operasional termasuk kas
4 Perbedaan Agen dan Cabang

AKUNTANSI UNTUK AGEN PENJUAL

Asumsikan bahwa pada tanggal 1 Maret, General Traders Inc, membentuk sebuah agen penjual di
Toledo. Pendapatan dan beban agen penjual ini dicatat dalam perkiraan tersendiri untuk agen penjual
ini dan hasil operasi agen penjual serta kantor pusat ditetapkan pada tiap akhir bulan. Transaksi agen
penjual untuk bulan Maret dan ayat jurnal dalam kantor pusat sebagai berikut :

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 Agency Transaction Home office books
1-Mar Working fund – Medan agency .. 1.000
Receipt of working fund from home office Cash ……………………………… 1.000
March 1 – 31 Account receivable …………… 5.000
Orders submitted by agency, approved & Sales – Medan agency …………… 5.000
filled by home
Collection officeoffice on agency sales Cash ………………………….. 3.000
by home
Account receivable ………………. 3.000
Disbursements by home office on behalf of Salaries & commissions expense-
agency Medan agency ………………… 250
Rent expense – Medan agency . 200
Advertising supplies–Medan ag. 450
Cash ………………………………. 450
31-Mar Salaries & commissions expense-
Replenishment of working fund by home Medan agency ………………… 350
office, based on paid expense vouchers Misc. expense – Medan agency . 200
Cash ………………………………. 550
Entries summarizing agency transactions – Cost of goods sold-Medan Ag. … 3.500
data
Cost for agencyidentified
of goods adjustments
with: agency sales Merchandise shipments-MA … … 3.500
$ 3.500.
Advertising supplies on hand,
approximately 2/3 of amount received Advert. Supplies exp – MA …… 150
Advert. Supplies – Medan Ag. ……150

Sales – Medan agency ……… 5.000

Income – Medan agency ………… 5.000
Income – Medan agency ……… 4.650
Cost of goods sold – Medan ……… 3.500
Salaries & Commissions exp –MA .. 600
Rent exp – Medan Agency ………… 200
Advertising supplies exp – MA …… 150
Misc. expense – Medan agency ….. 200

Income – Medan Agency ……….. 350

Income summary ………………… 350

OPERASI CABANG

Meskipun suatu cabang di-operasikan sebagai unit usaha yang terpisah (membuka rekening di
bank, memiliki persediaan, melakukan pembelian dari luar, menyelenggarakan pembukuan sendiri),
namun tetap dibawah kendali kantor pusat, Tingkat kemandirian suatu cabang tergantung dari kebijakan
kantor pusat terutama dikaitkan dengan efektifitas & efisiensi serta pengendalian operasional.

AKUNTANSI UNTUK CABANG

Sistem akuntansi cabang dapat menetapkan :
1. Penyelenggaraan catatan cabang di kantor pusat
2. Penyelenggaraan catatan cabang baik di cabang maupun di kantor pusat
3. Penyelenggaraan catatan cabang di cabang sendiri

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 Branch Trasactions Home Office Books Branch Books
1-Oct Branch No. 1 …… …6.000 Cash ……………… 6.000
(1) Receipt of cash from HO Cash ……………..… 6.000 Home Office ……… 6.000
(2) Receipt of merchandise from Branch No. 1 …….. 12.000 Shipment from HO .12.000
home office , billing at cost Shipment to branch – Home office ………. 12.000
No. 1 ……………….. 12.000
(3) Purchase of F & F by branch Furniture & Fixtures Home office ……… 3.000
for cash, the asset to be carried Branch No. 1 …….. 3.000 Cash ………………. 3.000
on the HO books Branch No. 1 ……….. 3.000
Octobe r 2 – 31 - Account Receivable . 6.500
(4) (a) Sales on account Sales ………………. 6.500

(b) Collections on account Cash ………………. 3.500

Accounts receivable . 3.500
(5) Payment of expenses - Salaries & Commissions
Expenses …………. 400
Rent expense …….. 200
Miscelaneous exp … 150
Cash ………………… 750
(6) Remittance to home office Cash ……………... 2.000 Home Office …….. 2.000
Branch No. 1 ………. 2.000 Cash ……………….. 2.000
(7) Branch charges submitted Branch No. 1 ……… 500 Insrance exp ……… 35
by
(a) home office on
Insurance : branch assets Prepaid insurance …… 35 Depr. Exp F&F …... 50
…………………
(b) 35
Depreciation of F&F 50 Acc. Depr F&F Branch Taxes expense …..… 25
(c) Taxes on branch asset 25 No. 1 …………………… 50 Advertising exp ….. 300
(d) Advertising ……….. 300 Taxes payable ……….. 25 Interest expense HO . 90
(e) Interest at 6% for one Advertising expense .. 300 Home office ………… 500
month on investment in branch
No. 1 …………………… 90
(8) Adjusting & closing entries – Merch. Inventory .. 8.400
data for branch adjustments
Merchandise inventory :Oct Income summary …. 8.400
31 ……………… 8.400
Sale s …………….. 6.500
Income summary … 6.500

Income summary . 13.250

Branch No. 1 ….… 1.650
Branch No. 1 Income. 1.650
Shipments fr HO … 12.000
Salaries & commi–
Ssions e xpense …….. 400
Re nt expense ………. 200
Misc. expense ……… 150
Insurance expesne … 35
De pr. Exp F&F ……. 50
Taxes expense ……… 25
Advertising expense . 300
Interest exp. HO …… 90

Branch No. 1 income . 1.650 Income summary … 1.650

Income summary …..1.650 Home office ……….. 1.650

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 SOUTHERN SUPPLY COMPANY
WORK SHEET FOR COMBINED BALANCE SHEET
31-Oct-87
Home Branch Eliminations Consolidated B/S
Office Dr. Cr.
Cash 6.25 3.75 10
Accounts receivable 18 3 21
Merchandise inventory 30 8.4 38.4
Prepaid insurance 150 150
Branch 15.15 15.15
Furniture & Fixtures, Home Office 14 14
Furniture & Fixtures, Branch 3 3
86.55 15.15 86.55
Acc. Depreciation – FF-HO 9.1 9.1
Acc. Depreciation – FF-Branch 50 50
Accounts payable 23.3 23.3
Taxes payable 200 200
Home office 15.15 15.15
Capital stock 25 25
Retained earnings 28.9 28.9
86.55 15.15 15.15 15.15 86.55
SOUTHERN SUPPLY COMPANY
COMBINED BALANCE SHEET FOR HOME OFFICE & BRANCH
31-Oct-87
Assets Liabilities & Stockholders’ Equity
Cash 10 Accounts payable 23.3
Accounts receivable 21 Taxes payable 200
Merch. Inventory 38.4
Prepaid insurance 150 Capital stock 25
Furniture & fixtures 17 Retained earnings 28.9
Less Acc. Depreciation -9.15
Total Assets 77.4 Total Liabilities & SHE 77.4

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