TUGAS AKUNTANSI KEUANGAN

MENENGAH 1

DOSEN

KELOMPOK :

J.I. MICHELL SUHARLY

(2008-12-027) ANTONIUS KURNIAWAN
(2008-12-038) ANDRICO STEPHANUS
(2008-12-085) YOHANES BAPTIS
(2008-12-108) IGNATIUS AGI RECAPUTRA
(2008-12-245) JOHANES IVAN
(2008-12-336) BAYU ADHYATMAJA
(2008-12-464) MADE EDO
(2008-12-517) DENIS CEISAR
(2008-12-538) TIMOTHY PURBA
(2008-12-585) LUCKY

SOAL 1:

PT. Idola
( dalam rupiah )

Tahun

Harga
pokok

1999
2000
2001
2002

2.250.000
3.400.000
2.900.000
3.500.000

Nilai
pengganti

3.000.000
3.000.000
2.950.000
2.950.000

Taksiran
harga jual

3.500.000
3.250.000
3.750.000
4.100.000

Taksiran
biaya
penjualan
750.000
150.000
750.000
750.000

Laba
kotor
normal

Celling
Price

750.000
450.000
500.000
250.000

2.750.000
3.100.000
3.000.000
3.350.000

Floor Price

2.000.000
2.650.000
2.500.000
3.100.000

1. JURNAL
1999 Cost of Goods Sold
Inventory
Cost
of Goods Sold
2000
Inventory
2001 Cost of Goods Sold
Inventory
2002 Cost of Goods Sold
Inventory

0
400.000
0
550.000
-

0
400.000
0
550.000

2. JURNAL
Loss from decline in value of inventory
Allowance for decline in value inventory

Rp 550.000
Rp 550.000

LCM

2.250.000
3.000.000
2.900.000
2.950.000

SOAL 2:

PT ENRICO
TAHUN 2001

Item
A
B
C

Cost
125
110
90

Replacement
110
105
85

Sales Price
135
115
100

Selling Expense
20
15
15

Item
A
B
C

Replacement
110
105
85

Ceiling Price
115
100
85

Floor Price
85
80
70

Replacement
110
100
85

Normal profit
30
20
15

*Nilai persediaan akhir jika ditetapkan secara agregat :

Item
A
B
C
TOTAL

Replacement
110
100
85

Unit
125
110
90

13.750
11.000
7.650
32.400

TAHUN 2002
Item
A
B
C

Cost
125
110
90

Replacement
115
100
85

Sales Price
130
110
100

Selling Expense
10
5
5

Item
A
B
C

Replacement
115
100
85

Ceiling Price
120
105
95

Floor Price
100
90
85

Replacement
115
100
85

*Nilai persediaan akhir jika ditetapkan secara agregat :

Item
A
B
C
TOTAL

Replacement
115
100
85

Unit
125
110
90

14.375
11.000
7.650
33.025

Normal profit
20
15
10

Soal 3

Product
A
B
C
D
E
F

PT. Mat Solar

Replacement
Cost

Historical
Cost
700
600
500
450
850
1,000

Unit

LCM

650
650
650
500
750
900

2,000
1,650
5,000
3,250
1,400
2,450

1,300,000
990,000
2,500,000
1,462,500
1,050,000
2,205,000
9,507,500

LCM Individual
Nilai persediaan akhir berdasarkan historical cost :
(650 x 2000)+(600 x 1650)+(500x 5000) + (450 x 3250) + (750 x 1400) + (900 x 2450)
=10,502,500
Jadi, penurunan nilai persediaan berdasarkan LCM - individual sebesar :
10,502,500 - 9,507,500 = 995,000

Product
A
B
C
D
E
F

Replacement Ceiling
Replacement
Cost
price
Floor Price
Cost - limited Unit
LCM
700
800
350
700
2,000
1,400,000
600
800
350
600
1,650
990,000
500
800
350
500
5,000
2,500,000
450
800
350
450
3,250
1,462,500
850
800
350
800
1,400
1,120,000
1,000
800
350
800
2,450
1,960,000
9,432,500

Jurnal :
Loss from decline in value of inventory
Merchandise inventory

995,000
995,000

LCM Aggregat
Nilai persediaan akhir berdasarkan Replacement cost - limited :
(700 x 2000)+(600 x 1650)+(500 x 5000) + (450 x 3250) + (800 x 1400) + (800 x 2450)
=9,432,500
Jadi, penurunan nilai persediaan berdasarkan LCM - aggregat sebesar :
10,502500 - 9,432,500 = 1,070,000
Jurnal :
Loss from decline in value of inventory
Merchandise inventory

1,070,000
1,070,000

Soal 4 :

PT. Lembayung
Merchandise Inventory

(awal)
65.000.000
(net purchase)
147.500.000

(COGS)
76.700.000
(akhir)
136.300.000
Accounts Payable

(bayar)
150.000.000
(akhir)
52.500.000

(awal)
59.000.000
(net purchase credit)
147.500.000
Accounts Receivable

(awal)
60.000.000
(net sales)
190.500.000

(pelunasan)
190.000.000
(akhir)
60.500.000

COGS = Sales 100%

COGS 40%
GP
60%
COGS = %COGS x net sales
= 40%
x 190.500.000
= 76.700.000
Merchandise Inventory yang tidak terbakar
= 30% x 65.000.000
= 19.500.000
Jurnal:
Loss from burning inventory
Inventory

19.500.000
19.500.000

Soal 5 :

payment
Ending

PT. Margalayu

Accounts Payable
700.000.000 beginning
307.500.000 purchase
1.007.500.00
0

28.250.000
725.000.000
1.007.500.00
0

Payment ( 950.000.000 250.000.000) = 700.000.000

Beginning
Sales

Accounts Receivable
314.000.000 Collection
701.520.000 Ending
1.015.520.00
0

728.020.000
287.500.000
1.015.520.00
0

Collection ( 1.103.020.000 375.000.000) = 728.020.000

Sales
Estimates COGS ( 65% x 701520000 )
Gross Profit ( 35%)

701.520.000
455.988.000
1.157.508.000

Beginning inventory
Purchase
Estimates
Ending inventory

314.750.000
725.000.000
455.988.000
583.762.000

Inventory yang terbakar : 583.762.000 200.000.000 = 383.762.000

Kerugian perusahaan yang harus di tanggung :

383.762.000 305.000.000 = 78.762.000

Soal 6 :

PD. Mandiri
(dalam rupiah)

Collection of account receivable

jan 1 - july 16
account receivable, jan 1
account receivable, july 16
TOTAL Credit Sales
Cash sales, jan 1 - july 16
TOTAL Sales
Gross Profit Percentage
( 32% x 243000000)

211.500.000
(17.500.000)
194.000.000
26.500.000
220.500.000
22.500.000
243.000.000
(77.760.000)
165.240.000

(dalam rupiah)

Beginning Inventory
Purchase, jan 1 - july 16
Good available for sale
COGS
Ending Inventory
Salvage value of Inventory
Loss on Inventory

37.500.000
138.500.000
176.000.000
165.240.000
10.760.000
500.000
10.260.000

Soal 7

UD BISA Kelontong

1. Conventional (FIFO) Retail Inventory Method (dalam ribuan rupiah)

Beginning Inventory
Purchase
Freight in
Net Mark-Up
Abnormal shortage
Good available for sale
deduction :
Net Sales
Net Mark down
Normal shortage
Employee discount

At Cost
8.300
237.500
4.500

At Retail
15.000
475.000

(8.200)

60.000
(12.000)

242.100

538.000
135.000
80.000
90.500
20.000
(325.500)
212.500

Ending Inventory at retail

*Cost percentage for conventional = 242.100 x 100% = 45%

538.000
*Persediaan akhir di neraca = 45% x 212.500 = 95.625
2. Average Cost Retail Inventory Method (dalam ribuan rupiah)

Beginning Inventory
Purchase
Freight in
Net Mark-Up
Abnormal shortage
Net Mark down
Good available for sale
deduction :
Net Sales
Normal shortage
Employee discount

At Cost
8.300
237.500
4.500

At Retail
15.000
475.000

(8.200)

60.000
(12.000)
(80.000)

242.100

458.000

Ending Inventory at retail

*Cost percentage for average =

135.000
90.500
20.000
(245.500)
212.500

242.100 x 100% = 52,86%

458.000
*Persediaan akhir di neraca = 52,86% x 212.500 = 112.327,5

3. LIFO Retail Inventory Method (dalam ribuan rupiah)

Purchase
Freight in
Net Mark-Up
Abnormal shortage
Net Mark down
Good available for sale
Beginning inventory
deduction :
Net Sales
Normal shortage
Employee discount

At Cost
237.500
4.500

At Retail
475.000
60.000
(12.000)
(80.000)
443.000

(8.200)
233.800

15.000
135.000
90.500
20.000
(245.500)

Ending Inventory at
retail
*Cost percentage for LIFO =

212.500
233.800 x 100% = 52,77%
443.000

*Persediaan akhir di neraca :

Dari persediaan awal (at retail = 15.000)
Dari pembelian (at retail = 197.500 x 52,77%)

8.300
104.220,75
112.520,75

Soal 8

PT JIMS Dashyat Market

-LIFO Retail Inventory Method (dalam ribuan rupiah)-

Tahun 2003
Purchase
Net Mark-Up
Mark Down
Good available for sale

At cost
255.000

At retail
338.000
35.000
(16.000)
357.000

255.000

Beginning Inventory
deduction :
Sales
Employee discount

50.000
320.000
2.500
(322.5000
)
84.500

Ending Inventory at retail

*Cost percentage for LIFO =

225.000 x 100% = 63,02%

357.000

* Persediaan akhir di neraca :

Dari persediaan awal (at retail =50.000)
Dari pembelian (at retail = 34.500 x 63,02%)

34.500
21.741,9
56.241,9

Tahun 2004
Purchase
Mark-Up
Mark Down
Abnormal shortage
Good available for sale
Beginning Inventory
deduction :
Sales
Normal shortage

At cost
269.000

At retail
358.000
52.000
(20.000)
(20.000)
370.000

10.000
279.000

56.421,9
359.460
10.000
(369.460)
56.961,9

Ending Inventory at retail

*Cost percentage for LIFO =

279.000 x 100% = 75,4%

370.000

* Persediaan akhir di neraca :

Dari persediaan awal (at retail = 56.421,9 )
Dari pembelian (at retail = 540 x 75,4% )

50.000
407,16

50.407,16

Soal 9 :

JIMS Quadrant Co

SOAL 9
Jims Quadrant Co.

Beginning inventory
Purchases
freight - in
purchase returns &
allowances
Net markups

Cost
Rp54,579
Rp150,179
Rp14,600

Retail
Rp79,100
Rp221,600

(Rp4,000)

(Rp6,000)
Rp31,600
Rp326,300

Rp215,358
Cost percentage
Net Markdowns
Goods avalaible for
sale
Deduct : Sales
Sales returns
Ending Inventory at
retail
Ending Inventory at
estimated cost

215,358/326,300 x
= 100%
= 66
(Rp8,000)
Rp318,300
Rp246,500
(Rp12,000)

(Rp234,500
)
Rp83,800

Rp55,308

Gross Profit = 234.500 215.358 = 19.142

Soal 10 :

PT Anda Bisa

Inventory value at time of fire

accident :
Inventory, Jan 1 2005
Purchase
Freight-in
Goods available for sale
Cost of good sold :
Sales
Account Receivable
Net sales
Cost of goods sold
Goods in inventory before Fire
Goods in inventory not burned
Goods in inventory mengalami
rusak
Cost inventory akibat kebakaran
Asuransi "Bank Central Asia"
Loss from fire accident

810000
2540000
100000
3450000
3100000
740000
2360000
2360000
1090000
312500
75000
702500
611250
91250

Soal 11 :

PT Gapura

GROSS PROFIT PERCANTAGE 2003

A/R BEGINNING
A/R COLLECTION

(74.500)
233.500
159.000

COGS :
PURCHASE
LESS:PURCHASE RETURN & ALLOWANCES
FREIGHT IN
INVENTORY

234.600
(41.600)
(7.000)
(84.000)
(102.00
0)
57.000

GROSS PROFIT
A/R DEC,1,2004
PURCHASES
LESS:PURCHASES RETURN & ALLOWANCES
FREIGHT IN
INVENTORY

76.700
420.000
)
(35.000)
(15.000)
(140.00
0)
336.700

A/R BEGINNING
A/R COLLECTION
GOODS IN INVENTORY BEFORE
GOODS IN INVENTORY NOT
INVENTORY YG MASIH DPT DIREALISASI
(60%*20000)
COST OF STOLEN INVENTORY
ASURANSI 25%
KERUGIAN

(81.000)
304.300
223.300
113.400
(88.000)
(12.000)
13.400
3.350
10.050

Soal 12 :

Cellular Jims

1)INDIVIDUAL
TYPE
NOVIA 213
MOTOROL
P6
SIMEN P-17
MEICY 1802

REPLACEMENT HISTORICAL
2100
2600
7300
5000
6000

UNIT
500

LCM
1050000

330
200
150

2310000
1000000
900000
5260000

7000
5500
6000

HISTORICAL
*(2600x500)+(7000x330)+(5500x200)+(6000x150) = 5610000
*5610000 - 5260000 = 350000
2)AGREGAT
2100x500=
7300x330=
5000x200=
6000x150=

1050000
2409000
1000000
900000
5359000

*5610000-5359000 = 251000
3)INDIVIDUAL
TYPE
NOVIA 213
MOTOROL P6
SIMEN P-17
MEICY 1802

REPLACEMENT HISTORICAL
2600
2600
6300
7000
5800
5500
5900
6000

UNIT
500
330
200
150

LCM
1300000
2079000
1100000
885000
5364000

HISTORICAL
*(2600x500)+(7000x330)+(5500x200)+(6000x150) = 5610000
* 5610000-5364000 = 246000
4)AGREGAT
2600x500=
6300x330=
5800x200=
5900x150=

1300000
2079000
1160000
885000
5424000

5610000 - 5424000 = 186000

Soal 13
type
Dell MEI
Dell CY
Dell EMAS
Dell JIMS

1).
2).

1).
2).

replacement
cost
8.300
8.800
10.500
12.400

historical
cost
8.200
8.900
10.500
12.500

unit
2.000
2.400
3.000
4.000

LCM
16.600.000
21.120.000
31.500.000
49.600.000
118.820.000

Individual
16.400.000
21.360.000
31.500.000
50.000.000
119.260.000

Jadi penurunan nilai persediaan berdasarkan LCM-Individual sebesar :

Rp. 119.260.000 Rp. 118.820.000 = Rp. 440.000 (dalam ribuan rupiah)
Jurnal :
Loss from decline in value of inventory
440.000.000
Merchandise Inventories
440.000.000

replacement
cost
8.300
8.800
10.500
12.400

type
Dell MEI
Dell CY
Dell EMAS
Dell JIMS

UD Delljims Computer

ceiling
price
8.600
9.600
10.400
12.300

floor
price
8.100
8.900
9.900
11.700

replacement cost
limited
8.300
8.900
10.400
12.300

unit
2.000
2.400
3.000
4.000

Aggregate
16.600.000
21.360.000
31.200.000
49.200.000
118.360.000

Jadi penurunan nilai persediaan berdasarkan Aggregate sebesar :

Rp. 119.260.000 Rp. 118.360.000 = Rp. 900.000 (dalam ribuan rupiah)
Jurnal :
Loss from decline in value of inventory
900.000.000
Merchandise Inventories
900.000.000