Nama : Mahatir gde mahendra

Prodi :Adm.bisnis

UJIAN TENGAH SEMESTER

MATA UJIAN : PENGANTAR AKUNTANSI II
HARI/TANGGAL : SELASA / 21 APRIL 2020
WAKTU : 150 MENIT
DOSEN : DRS. M. ARDA LUBIS, Akt.MM

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DIMINTA :

1) Susunlah Neraca Lajur

2) Susunlah Laporan Laba – Rugi ; Laporan Equitas Pemilik ; Neraca dengan asumsi Bagian
lancer dari Wesel Bayar $ 15.000
3) Buatlah ayat Jurnal Penyesuaian
4) Buatlah ayat Jurnal Penutup

SOAL I

Berikut ini adalah saldo perkiraan-perkiraan yang terdapat pada buku besar Satria Mandala
Putra per 31 Desember 2018

Kas …………………………………................. $ 18.000 Penjualan ……………………........ $ 815.000

Piutang Usaha ……………………............... 82.500
Persediaan Barang Dagang ….............. 165.000
Asuransi dibayar dimuka …….............. -------
Perlengkapan toko ………………............. 4.250
Perlengkapan kantor ……………............. 2.100
Peralatan toko …………………….............. 157.000
Akumulasi penyusutan peralatan toko 40.300
Peralatan kantor …………………….......... 50.000
Akumulasi penyusutan peralat kantor. 17.200
Utang usaha …………………………............ 66.700
Utang gaji ……………………………............. ----
Sewa diterima dimuka ………………....... -------
Wesel bayar jatuh tempo 2018 ……....105.000
Modal SMP ………………………............. 134.600
Penarikan SMP……………………........... 30.000
Ikhtisar laba rugi ……………………....... ----
Retur Penjualan ………………...... 11.900
Diskon Penjualan ……………...... 7.100
Pembelian Bersih .................... 476.200
Beban Gaji Penjualan ……........ 76.400
Beban Iklan ………………….......... 25.000
Beban penyusutan peralatan toko ----
Beban perlengkapan toko ……… -----
Beban penyusutan rupa-rupa ….. 1.600
Beban gaji kanator ……………........ 34.000
Bebaan sewa ……………………......... 16.000
Beban asuransi …………………........ 9.700
Beban penyusutan peralatan kantor ----
Beban perlengkapan kantor ……..... ----
Beban Administrasi rupa-rupa …... 1.650
Pendapatan sewa …………………........ 1.200
Beban Bunga …………………….......... 11.600

Data yang diperlukan untuk penyesuaian pada akhir tahun adalah sebagai berikut:
a) Persediaan berdasarkan perhitungan fisik 31 Desember 2018…………………............. $ 157.500
b) Asuransi yang terpakai sepanjang tahun …………………………………............................. 4.000
c) Perlengkapan yang ada per 31 Desember 2018 : Perlengkapan Toko ……............... 1.100
. Perlengkapan Kantor …............... 600
d) Penyusutan selama satu tahun : Peralatan toko ……………………………........................ 4.500
. . Peralatan kantor …………………………........................ 2.800
e) Utang Gaji 31 Desember : Gaji Penjualan $ 2.850
. Gaji Kantor 800. + ……………………......................... 3.650
f) Pendapatan Sewa adalah untuk 1 Tahun (1 Agustus 2018 s/d 31 Juli 2019).............. 800

SELAMAT UJIAN

1.
SATRIA MANDALA PUTRA
WORKSHEET
DECEMBER 31 2011 ($000)
No Account Trial Balance Adjustment Adjusted Trial Profit & Loss Balance Sheet
Balance
Debet Credit Debet Credit Debet Credit Debet Credit debet Credit
1 Cash 18 ......... 18 18
2 Acc. Rec. 82,5 .......... 82,5 82,5
3 Inventory 165 .......... a. 7,5 157,5 157,5
4 Prepaid Insur ......... .......... b. 4 4 4
5 Off.Supplies 4,25 .......... c. 3,15 1,1 1,1
6 Store Supply 2,1 .......... c. 1,5 0,6 0,6
7 Store Equip. 157 .......... 157 157
8 Ac. DepS.Equi ......... 40,3 d. 4,5 44,8 44,8
9 Office Equip 50 .......... 50 50
10 Ac. Dep.O.Eq. ......... 17,2 d. 2,8 20 20
11 Account Pay. ......... 66,7 66,7 66,7
12 Salary Payabl ......... ........ e. 3,65 3,65 3,65
13 Unearn.Rent ......... ........ f. 0,8 0,8 0,8
14 Note Payable ........ 105 105 105
15 SMP Capital ........ 134,6 134,6 134,6
16 SMP Prive 30 .......... 30 30
17 Profit & Loss ......... ..........
18 Sales ........ 815 815 815
19 Sales Return 11,9 ......... 11,9 11,9
20 Sales Discoun 7,1 ......... 7,1 7,1
21 COGS 476,2 ......... a. 7,5 483,7 483,7
22 Sales Salry Ex 76,4 ......... e. 2,85 79,25 79,25
23 Advertising Ex 25 ......... 25 25
24 Dep Ex.St.Eq. ........ ......... d. 4,5 4,5 4,5
25 Store Supp Ex ........ .......... c. 3,15 3,15 3,15
26 Mis. Sell. Exp 1,6 ......... 1,6 1,6
27 Of,Salary Ex 34 ......... e. 0,8 34,8 34,8
28 Rent Expense 16 ......... 16 16
29 Insurance Exp 9,7 ......... b. 4 13,7 13,7
30 Dep Ex Of Eq ....... ........... d. 2,8 2,8 2,8
31 Of Suplies Ex ....... .......... c. 1,5 1,5 1,5
32 Mis Adm Exp 1,65 ........... 1,65 1,65
31 Rent Income ....... 1,2 f. 0,8 2 2
32 Interest Exp 11,6 .......... 11,6 11,6
$ 1.180 $ 1.180 $ 27,90 $ 27,90 $ $ 698,25 817 118,75
NET INCOME 1.195,7 1.195,7 118,75
5 5 817 817 497.5 497.5
2. STATEMEN OF INCOME

SATRIA MANDALA PUTRA

STATEMENT OF INCOME
JANUARY 1 2011 - December 31 2018

NET SALES
Sales ................................................................................................... $ 815.000
Sales Discount ............................................................... $ 7.100
Sales return & allowances .............................................. 11.900 + $ 19.000 _ $ 796.000

COST OF GOODS SOLD :

Inventory January 1 2018 .................................................................. $ 165.000
Net Purchases :
Purchases ................................................ $
Purchases Discount ................................. 0 _ $ xxxxx
Fright In ................................................................... xxxxxx + $ 476.200 +
Total Goods Available for Sale. ......................................................... $ 641.200
Inventory December 31 2018 ........................................................... $ 157.500 _ $ 483.700 _

GROSS PROFIT FROM SALES ............................................................ $ 312.300

OPERATING EXPENSES:
Selling Expenses :
Sales Salary expense ......................................................... $ 79.250
Advertising Expense .......................................................... 25.000
Depreciation Expense – Store Equipment ........................ 4.500
Store Supplies Expense ...................................................... 3.150
Miscellaneous Office Expense ........................................... 1.600 + $ 113.500
General & Administrative Expense :
Office Salary Expense ........................................................ $ 34.800
Rent Expense .................................................................... 16.000
Insurance Expense ............................................................ 13.700
Depreciation Expense-Office Equipment ......................... 2.800
Office Supplies Expense .................................................... 1.500
Miscellaneous Administrative Expense ............................ 1.650+ $ 70.450 + $ 183.950 -

NET INCOME FROM OPERATION ............................................................... ........... $ 128.350

OTHER REVENUE & GAINS

Rent Income ................................................................................ $ 2000
OTHER EXPENSE & LOSSES
Interest Expense ............................................................................ $ 11.600 _ $ 9.600 _

NET INCOME BEFORE TAX ..................................................................................... $ 118.750

STATEMENT OF CHANGES OF CAPITAL

SATRIA MANDALA PUTRA

STATEMENT OF CHANGES OF CAPITAL

ANUARI 01 2018 – DECEMBER 31 2018

SMP Capital Januari 1 2018 ........................................................................................... $ 134.600

Add. Net Income ............................................................................................................... 118.750 +

$ 253.350

Less: SMP Prive ................................................................................................................ 30.000 _

SMP Capital December 31 2018 .................................................................................... 223.350

STATEMENT OF FINANCIAL POSITION

SATRIA MANDALA PUTRA

STATEMENT OF FINANCIAL POSITION
DECEMBER 31 2018

ASSETS: LIABILIITIES & SHARE HOLDER EQUITY

Current Assets: Current Liabilities:

Cash ................................................ $ Note Payable .................................... $

18.000 Account Receivable ........................ 15.000
$ 82.500 Merchandice Inventory ......................
Account Payable ............................... $
$ 157.500
Prepaid Insurance................................ $ 66.700
(4.000) Office Salary Payable ....................................... $
Supplies......................................... $ 1.100 3.650
Store Supplies......................................... $ Unearned Rent ..................................... $
600 (800)
Total Current Assets ... ......................... $ Total Current Liabilities ......................... $
255.700 86.150
Non Current Asset: Longterm Liabilities
Store Equipment ................ $ 157.000 Note Payable ..................................... $
Acc. Dep. Store Equipment 44.800 -$ 90.000
112.200 Total Liabilities ................................... $
Office Equipment ................. $ 50.000 174.550
Acc. Dep. Office Equipment 20.000 - EQUITY :
30.000
Total Non Current Assets $ SMP Capital ....................................... $
142.200 223.350
TOTAL ASSETS ................................... $
Total liabilities & Capital ................... $
397.900
397.900

EQUITY : SMP Capital ........................ $ 134.600

SMP Prive .......................... ($ 30.000)

Retained Earning ............... $ 118.750 + $ 223.350

3. JURNAL PENYESUAIAN

a) 31 Des 2018 Cost of Goods Sold ................................................ $ 7.500

Inventory ................................................... .... $ 7.500

b) 31 Des 2018 Insurance Expense ............................................... $ 4.000

Prepaid Insurance .......................................... $ 4.000

c) 31Des 2018 Store Supplies Expense ........................................ $ 3.150

Store Supplies ................................................. $ 3.150

Office Supplies Expense ...................................... $ 1.500

Office Supplies ............................................... $ 1.500

d) 31Des 2018 Depreciation Expense – (Store Equipment) ........ $ 4.500

Accumulated Depreciation – (Store Equipment) $ 4.500

Depreciation Expense – (Office Equipment) ........ $ 2.800

Accumulated Depreciation – (Office Equipment) $ 2.800

e) 31 Des 2018 Sales Salary Expense ...........................................$ 2.850

Office Salary Expense ....................................... $ 800

Salary Payable ......................................... $ 3.650

f) 31 Des 2018 Unearned Rent .................................................... $ 800

Rent Income ................................................... $ 800

4. CLOSSING ENTRIES

Dec.31 2018 Sales ......................................................... $ 815.000

. Rent Income ............................................. $ 2000
. Income Summary ......................... $ 817.000

Dec.31 2018 Income summary....................................... $ 698.250

. Sales Return .................................. $ 11.900
. Sales Discount................................ 7.100
. Cost of Goods Sold ........................ 483.700
. Sales Salary Expense...................... 79.250
. Adveritsing Expence ...................... 25.000 .
. Depreciation Expense Store Equipment 4.500
. Store Supplies Expense .................. 3.150
. Miscellaneous selling Expense ....... 1.600
. Office Salary Expense..................... 34.800
. Rent Expense................................... 16.000
. Insurance Expense........................... 13.700 .
. Depreciation Expense Officequipment 2.800
. Office supplies Expense................... 1.500 .
. Miscellaneous Administrative expense 1.650
. Interest Expense.............................. 11.600

Dec.31 2018 Income summary........................................ $ 118.750 .

. Retained Earning ............................ $ 118.750

Dec.31 2018 Retained Earnig........................................... $ 118.750

. SMP Capital..................................... $ 118.750

Dec.31 2018 SMP Capital................................................ $ 30.000

. SMP Prive....................................... $ 30.000