Chapter 6

Accounting for
Merchandising Businesses
Accounting, 21
st
Edition
Warren Reeve Fess
Task Force Image Gallery clip art included in this
electronic presentation is used with the permission of
NVTech Inc.
Perusahaan Jasa
Pendapatan Jasa $XXX
Beban Operasional XXX
Laba bersih $XXX
Karakteristik Perusahaan
Perusahaan Dagang
Penjualan $XXX
Harga Pokok Penjualan XXX
Laba kotor $XXX
Beban Operasional XXX
Laba Bersih $XXX
Karakteristik Bisnis
Multiple-Step
Income
Statement
NetSolutions
Income Statement For the Year Ended
December 31, 2007
Penjualan :
Penjualan bruto $720,185
Retur penjualan $ 6,140
Potongan penjualan 5,790 11,930
Penjualan bersih $708,255

HPP $525,305
Laba kotor $182,950
Continued
Beban operasional
Beban penjualan :
Beban gaji $56,230
Beban iklan 10,860
Beban depresiasi 3,100
Beban lain-lain 630
Total $ 70,820
Beban administrasi:
Beban gaji kantor $21,020
Beban sewa 8,100
Beban depresiasi 2,490
Beban asuransi 1,910
Beban supplies 610
Beban lain-lain 760
Total 34,890
Total beban operasional 105,710
Laba bersih $ 77,240


Continued
Pendapatan dan beban lain-lain:
Pendapatan sewa $ 600
Beban bunga (2,440) (1,840)
Laba bersih $75,400

Concluded
Periodic vs. Perpetual Methods of
Accounting
Periodic Method
Suatu metode untuk menentukan HPP dan
jumlah persediaan brg dagangan pada akhir
periode
Pencatatan Persediaan tidak menunjukkan
jml yg tersedia dijual atau jumlah yg terjual
selama satu periode
Tiap pembelian dan penjualan brg
dagangan dicatat dalam persediaan dan
dihitung HPP.
Jumlah brg yg tersedia dijual & jumlah yg
terjual dicatat secara kontinyu dalam kartu
persediaan
Periodic vs. Perpetual Methods of
Accounting
Perpetual Method
Harga Pokok Penjualan
Persediaan awal $ 59.700
Pembelian bruto $521,980
Retur pembelian $9,100
Potongan pembelian 2,525 11,625
Pembelian bersih $510,355
Biaya angkut 17,400
Brg tersedia dijual $527,755
Persediaan akhir $ 62.150
HPP $ 525.305
Single-Step Income
Statement for a
Merchandising
Business
NetSolutions
Income Statement
For the Year Ended December 31, 2007
Revenues:
Net sales $708,255
Rent revenue 600
Total revenues $708,855
Expenses:
Cost of merchandise sold $525,305
Selling expenses 70,820
Administrative expenses 34,890
Interest expense 2,440
Total expenses 633,455
Net income $ 75,400
Transaksi Penjualan
JOURNAL
Date Description
Post.
Ref.
Dr Cr.
1
2
3
4
PAGE 26
5
Jan. 3 Kas /Piutang Dagang 1 800 00
2007
Penjualan 1 800 00
Tgl 3 Januari dijual barang
dagangan 1,800 tunai dan HPP
tercatat sebesar 1,200
Penjualan
Harga Pokok Penjualan 1 200 00
Persediaan barang dagang 1 200 00
Potongan Penjualan
Syarat pembayaran brg dag
disebut credit terms.
Periode pembayaran disebut
credit period.
Jika dibayar
tidak lebih 10
hari dr tgl
transaksi
Potongan Penjualan
Credit Terms
Invoice for
$1,500
Terms:
2/10, n/30
Dibayar $1,470
setelah dikurangi
discount 2%
Penjualan
On January 21, the firm receives the amount due from Sims
(refer to Slide 25), less the 2 percent discount.
On January 13, issued Credit Memo 32 to Krier Company for
merchandise returned to NetSolutions. Selling price, $225;
cost to NetSolutions, $140.
Pencatatan Periodik
Pencatatan Perpetual
Transaksi
Pembelian
Purchase Transactions
On January 13, Purchased merchandise for cash from
Alden Company, $2,510.
On March 12, NetSolutions purchased merchandise
on account from Alpha Technologies, $3,000.
If payment is made by March 22 NetSolutions records the
discount as a reduction in cost.
If NetSolutions does not pay the invoice until April 11, it would
pay the full amount.
On May 2, NetSolutions purchased $5,000 of merchandise
from Delta Data Link, subject to terms 2/10, n/30.
Transportation
Costs
FOB Shipping Point
Pembeli membayar bi.angkut dan
mendebit Merchandise I nventory
Fruit Express
Hak milik brg dag. beralih
ke pembeli saat penjual
menyerahkan brg ke perus
angkutan.
June 10 Persediaan Barang Dagang 900 00
Utang Dagang 900 00
10 Persediaan Barang Dagang 50 00
Kas 50 00
On June 10, NetSolutions buys merchandise from
Magna Data on account, $900, terms FOB shipping
point and pays the transportation cost of $50.
FOB Shipping Point
FOB Destination
Hak milik ke
pembeli diakui sejak
brg tiba di gudang
pembeli
Penjual membayar bi angkut dan
mendebit Transportation Out
Fruit Express
On June 15, NetSolutions sells merchandise to Kranz
Company on account, $700, terms FOB destination.
The cost of the merchandise sold is $480.
NetSolutions pays the transportation cost of $40.
FOB Destination
June 15 Piutang Dagang 700 00
Penjualan 700 00
15 Harga Pokok Penjualan 480 00
Persediaan Barang Dagang 480 00
FOB Destination
June 15 Ongkos Angkut 40 00
Kas 40 00
On June 15, NetSolutions sells merchandise to Kranz
Company on account, $700, terms FOB destination.
The cost of the merchandise sold is $480.
NetSolutions pays the transportation cost of $40.
Sales Taxes
On August 12, merchandise is sold on
account to Lemon Company, $100. The
state has a 6% sales tax.
Aug. 12 Piutang Dagang 106 00
Penjualan 100 00
Utang /PPN-Keluaran 6 00
Sales Taxes
On September 15, the seller sends in a
payment of $2,900 to the taxing unit for
the August taxes collected.
Sept.15 Utang Pajak/PPN 2 900 00
Kas 2 900 00
Balance Sheet Accounts

200 Liabilities
210 Accounts Payable
211 Salaries Payable
212 Unearned Rent
215 Notes Payable

300 Owners Equity
310 Chris Clark, Capital
311 Chris Clark, Drawing
312 Income Summary
100 Assets
110 Cash
112 Accounts Receivable
115 Merchandise Inventory
116 Office Supplies
117 Prepaid Insurance
120 Land
123 Store Equipment
124 Accumulated Depreciation
Store Equipment
125 Office Equipment
126 Accumulated Depreciation
Office Equipment
NetSolutions
Chart of Accounts
The End
Chapter 6