TUGAS KELOMPOK KE-2

(Week 4 / Sesi 5)
Team 8 – D1BA

Nama Anggota :
Baginda Soemantri Siahaan 2602335376
Muhammad Rafi Dzil Ikhram 2602337791
Muhammad Rizha Alfawaz 2602334713
Putri Mawar Rahmasari 2602337545

PROGRAM STUDI SISTEM INFORMASI

UNIVERSITAS BINA NUSANTARA
2023

ACCT6174 – Introduction to Financial Accounting

 Tugas Kelompok ke-2

Week 5/ Sesi 7

Soal 1

Berikut ini adalah Worksheet Monday Night Co yang belum diselesaikan.

Monday Night Co
Worksheet
For The Month Ended March 31, 2021
Account Titles Adjusted Trial Income Statement of
Balance Statement Financial Position
Dr Cr Dr Cr Dr Cr
Cash €7,442
Account Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated 4,800
Depreciation—Equip.
Notes Payable 5,700
Accounts Payable 5,672
Share Capital— 22,000
Ordinary
Retained Earnings 4,000
Dividends 3,000
Service Revenue 12,590
Salaries and Wages 9,840
Expense
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Interest Payable 57
Totals €54,819 €54,819

Informasi tambahan: Tidak ada saham biasa yang diterbitkan selama bulan Maret.

ACCT6174 – Introduction to Financial Accounting

Diminta:

1. Lengkapi worksheet Monday Night Co

2. Buatlah income statement, retained earnings statement dan statement of
financial position
3. Siapkan jurnal penutup dan post closing trial balance pada tanggal 31 Maret

Soal 2

Berikut ini adalah informasi keuangan Marco Tennis Shop:

Saldo awal:

Cash $2,500, Inventory $1,700, dan Share capital – ordinary share $4,200.

Berikut ini adalah transaksi yang terjadi selama bulan April.

Apr. 4 Membeli raket dan bola dari Halo Co. $860 secara kredit, syarat 3/10, n/30.

6 Membayar ongkos angkut pembelian dari Halo Co. sebesar $74.

8 Menjual persediaan barang dagangan kepada customer $900 secara kredit,

syarat n/30.

10 Melakukan pengembalian raket yang rusak atas pembelian dari Halo Co.
sebesar $60

11 Membeli sepatu tenis dari Volker Sports secara tunai sebesar $300.

13 Melakukan pelunasan kepada Halo Co.

14 Membeli kemeja dan celana pendek tenis dari Linzey Sportswear $700
secara kredit, syarat 2/10, n/60.

15 Menerima pengembalian uang tunai sebesar $90 dari Volker Sports untuk
barang dagangan rusak yang dikembalikan.

17 Membayar ongkos kirim atas pembelian ke Linzey Sportswear $25

18 Menjual barang dagangan kepada customer $1,200 secara kredit, syarat

n/30.

ACCT6174 – Introduction to Financial Accounting

 20 Menerima pelunasan $500 tunai dari customer

21 Melunasi pembelian pada Linzey Sportswear

27 Memberikan allowance sebesar $25 kepada customer untuk pakaian tenis

yang tidak pas

30 Menerima pelunasan dari customer sebesar $630.

Diminta:

a. Buatlah jurnal transaksi bulan April dengan menggunakan sistem persediaan

periodik.

b. Buatlah neraca saldo pada tanggal 30 April 2017.

c. Siapkan laporan laba rugi (sampai dengan gross profit), dengan asumsi sisa
persediaan pada tanggal 30 April adalah $2,140 (ending inventory).

***

ACCT6174 – Introduction to Financial Accounting

 JAWABAN

SOAL 1
1) Lengkapi worksheet Monday Night Co
Monday Night Co
Worksheet
For The Month Ended March 31, 2021

Adjusted Trial Statement of

Income Statement
Account Titles Balance Financial Position
Dr Cr Dr Cr Dr Cr
Cash €7,442 €7,442
Account Receivable 7,840 7,840
Prepaid Rent 2,280 2,280
Equipment 23,000 23,000
Accumulated Depreciation—Equip. 4,800 4,800
Notes Payable 5,700 5,700
Accounts Payable 5,672 5,672
Share Capital—Ordinary 22,000 22,000
Retained Earnings 4,000 4,000
Dividends 3,000 3,000
Service Revenue 12,590 €12,590
Salaries and Wages Expense 9,840 €9,840
Rent Expense 760 760
Depreciation Expense 600 600
Interest Expense 57 57
Interest Payable 57 57
Totals €54,819 €54,819 11,257 12,590 43,562 42.229
Net Income 1,333 1,333
Totals €12,590 €12,590 €43,562 €43,562

ACCT6174 – Introduction to Financial Accounting

2) Buatlah income statement, retained earnings statement dan statement of financial
position
 Income Statement
Monday Night Co
Income Statement
For The Month Ended March 31, 2021

Revenues
Service Revenue €12,590

Expenses
Salaries and Wages Expense €9,840
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Total Expenses 11,257
Net Income €1,333

 Retained Earning Statement

Monday Night Co
Retained Earnings Statement
For The Month Ended March 31, 2021

Retained Earnings, March 1 €4,000

Add: Net Income 1,333
5,333
Less: Dividends 3,000
Retained Earnings, March 31 €2,333

ACCT6174 – Introduction to Financial Accounting

 Statement of Financial Position
Monday Night Co
Statement of Financial Position
March 31, 2021

Assets
Equipment €23,000
Less: Accumulated Depreciation—Equip. 4,800 €18,200
Prepaid rent 2,280
Account receivable 7,840
Cash 7,442
Total assets €35,762

Equity and Liabilities

Equity
Share capital-ordinary €22,000
Retained earnings 2,333 €24,333
Liabilities
Notes payable 5,700
Accounts payable 5,672
Interest payable 57 11,429
Total equity and liabilities €35,762

ACCT6174 – Introduction to Financial Accounting

3) Siapkan jurnal penutup dan post closing trial balance pada tanggal 31 Maret
 Jurnal Penutup

Account Titles Debit Credit

Service Revenue €12,590

Income Summary €12,590

Salaries and Wages Expense €9,840

Rent Expense €760

Depreciation Expense €600

ACCT6174 – Introduction to Financial Accounting

Interest Expense €57

Income Summary €11,257

Retained Earnings €1,333

Income Summary €1,333

Retained Earnings €3,000

Divident €3,000

ACCT6174 – Introduction to Financial Accounting

 Post Closing Trial Balance

Adjusted Trial Balance Post Closing Trial Balance

Account Titles

Dr Cr Dr Cr

Cash €12,590 €7,442

Account Receivable €7,840 €7,840

ACCT6174 – Introduction to Financial Accounting

Prepaid Rent €2,280 €2,280

Equipment €23,000 €23,000

Accumulated
€4,800 €4,800
Depreciation—Equip

Notes Payable €5,700 €5,700

Accounts Payable €5,672 €5,672

Share Capital—
€22,000 €22,000
Ordinary

ACCT6174 – Introduction to Financial Accounting

Retained Earnings €4,000 €2,390

Dividends €3,000 0 0

Service Revenue €12,590 0 0

Salaries and Wages

€9,840 0 0
Expense

Rent Expense €760 0 0

Depreciation Expense €600 0 0

ACCT6174 – Introduction to Financial Accounting

 Interest Expense €57 0 0

Interest Payable €47 0

Totals

Net Income

Totals €54,819 €54,819 €40,562 €40,562

SOAL 2
a. Buatlah jurnal transaksi bulan April dengan menggunakan sistem persediaan
periodik.

ACCT6174 – Introduction to Financial Accounting

 Date Account Title Debit Credit

Purcase $860

Apr. 4

Accounts Payables $860

Freight out $74

Apr. 6

Cash $74

Apr. 8 Accounts Receivable $900

ACCT6174 – Introduction to Financial Accounting

 Sales Revenue $900

Accounts Payable $60

Apr. 10

Purchase Returns and

$60
Allowances

Purcase $300

Apr. 11

Accounts Payables $300

Apr. 13 Purcase $860

ACCT6174 – Introduction to Financial Accounting

 Accounts Payables $860

Purcase $700

Apr. 14

Accounts Payables $700

Accounts Payables $90

Apr. 15

Purchase Returns and

$90
Allowances

Apr. 17 Freight out $25

ACCT6174 – Introduction to Financial Accounting

 Cash $25

Accounts Receivable $1,200

Apr. 18

Sales Revenue $1,200

Accounts Receivable $500

Apr. 20

Sales Revenue $500

Apr. 21 Purcase $700

ACCT6174 – Introduction to Financial Accounting

 Accounts Payables $700

Sales Return And

$25
Allowances

Apr. 27

Accounts Receivable $25

Accounts Receivable $630

Apr. 30

Sales Revenue $630

b. Buatlah neraca saldo pada tanggal 30 April 2017.

Tanggal Akun Debit Credit

6 April Inventory $74

Cash $74

ACCT6174 – Introduction to Financial Accounting

8 April Accounts Receivable $900

Sales Revenue $900

10 April Account Payable $60

Cash $60

11 April Account Payable $30

Cash $300

13 April Accounts Payable $860

Cash $834,20

Inventory $25,80

14 April Account Payable $700

Cash $686

Inventory $14

15 April Account Payable $90

Cash $90

17 April Inventory $25

Cash $25

18 April Account Receivable $1200

Sales revenue $1200

20 April Account Receivable $500

Sales Revenue $500

27 April Sales Return & $25

Allowances

ACCT6174 – Introduction to Financial Accounting

 Account Receivable $25

30 April Accounts receivable $630

Sales Revenue $630

c. Siapkan laporan laba rugi (sampai dengan gross profit), dengan asumsi sisa
persediaan pada tanggal 30 April adalah $2,140 (ending inventory).

Pembelian Bersih = Pembelian + Beban angkut – retur pembelian – potongan

pembelian
Pembelian Bersih = (860+300+700) + (74+25) - (60+90)
Pembelian Bersih = 1.860 + 99 – 150
Pembelian Bersih = 1.809

Penjualan Bersih = Penjualan – retur penjualan – potongan penjualan

Penjualan Bersih = (900+1200) – 25

Penjualan Bersih = 2.075

Harga Pokok Penjualan (HPP) = Persediaan awal + pembelian bersih –

persediaan akhir
HPP = 1.700 + 1.809 – 2.140
HPP = 1.369

ACCT6174 – Introduction to Financial Accounting

 Laporan Laba Rugi
Marco Tennis Shop
Per 30 April 2017
Revenues
Sales 2.100
Allowances (25)
Net Sales 2.075

Cost of goods sold

Beginning Inventory 1.700
Purchase 1.860
Freight In 99
Purchase Returns (150)
Net Purchases 1.809
Goods Available For 3.508
Sale
Less: Ending Inventory (2.140)
Cost of goods sold (1.369)

ACCT6174 – Introduction to Financial Accounting

Gross Profit $ 706

ACCT6174 – Introduction to Financial Accounting