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Copyright © 2007 Prentice-Hall. All rights reserved 1 Merchandising Operations Operasi Perusahaan Dagang Chapter 5 Bab 5.

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Presentasi berjudul: "Copyright © 2007 Prentice-Hall. All rights reserved 1 Merchandising Operations Operasi Perusahaan Dagang Chapter 5 Bab 5."— Transcript presentasi:

1 Copyright © 2007 Prentice-Hall. All rights reserved 1 Merchandising Operations Operasi Perusahaan Dagang Chapter 5 Bab 5

2 Copyright © 2007 Prentice-Hall. All rights reserved 2 The series of events that begins when the company purchases inventory, then sells the inventory, and lastly, collects cash from customers is called the Rangkaian peristiwa yang dimulai ketika perusahaan membeli persediaan, kmd menjual persediaan tsb, dan akhirnya menagih kas dari pelanggan, disebut 1.Accounting period 2.Operating cycle 3.Accounting cycle 4.Operating period 1.Periode akuntansi 2.Siklus Operasi 3.Siklus Akuntansi 4.Periode Operasi

3 Copyright © 2007 Prentice-Hall. All rights reserved 3 Answer: 2 Jawaban: 2 Siklus Operasi Perusahaan Dagang Kas Persediaan Piutang Usaha Membeli persediaan Menjual persediaan Menagih kas dari pelanggan

4 Copyright © 2007 Prentice-Hall. All rights reserved 4 Sistem Persediaan: 1.Sistem persediaan periodik 2.Sistem persediaan perpetual

5 Copyright © 2007 Prentice-Hall. All rights reserved 5 The inventory system that keeps a running record of all inventory as it is bought and sold is called Sistem persediaan yang menyelenggarakan catatan yang berkelanjutan atas semua persediaan yang dibeli dan dijual disebut? 1.Periodic inventory system 2.Computerized inventory system 3.Perpetual inventory system 4.Physical inventory system 1.Sistem persediaan periodik 2.Sistem persediaan komputerisasi 3.Sistem persediaan perpetual 4.Sistem persediaan fisik

6 Copyright © 2007 Prentice-Hall. All rights reserved 6 Answer: 3 Jawaban: 3 Sistem persediaan perpetual yg modern mencatat: Unit yg dibeli Unit yg dijual Kuantitas persediaan yg ada di tangan

7 Copyright © 2007 Prentice-Hall. All rights reserved 7 Akuntansi utk Persediaan dlm Sistem Perpetual 1.Pembelian persediaan a.Diskon Pembelian b.Retur dan pengurangan pembelian c.Biaya Transportasi (Freight in/freight out) 1.FOB Shipping Point 2.FOB Destination 2.Penjualan persediaan a.Penjualan Tunai b.Penjualan Kredit

8 Copyright © 2007 Prentice-Hall. All rights reserved 8 Clark Company uses a perpetual inventory system. The entry to record the purchase of inventory on account would include Clark Company menggunakan sistem persediaan perpetual. Jurnal untuk mencatat akun pembelian persediaan meliputi 1.A credit to sales revenue 2.A debit to inventory 3.A debit to purchases 4.A credit to inventory 1.Kredit utk pendapatan penjualan 2.Debet utk persediaan 3.Debet utk pembelian 4.Kredit utk persediaan

9 Copyright © 2007 Prentice-Hall. All rights reserved 9 Answer: 2 Jawaban: 2 The entry is: Jurnalnya adl: GENERAL JOURNAL/ Jurnal Umum DATEDESCRIPTION REF DEBITCREDIT Inventory/ Persediaan Accounts Payable/ Utang Usaha

10 Copyright © 2007 Prentice-Hall. All rights reserved 10 Harris Company purchased inventory for $600, credit terms 1/10, n/30. Under a perpetual inventory system, the entry to record a payment within the discount period includes a credit to Harris Company membeli persediaan sebesar $600, syarat kredit 1/10, n/30. Menurut sistem persediaan perpetual, jurnal utk mencatat pembayaran dalam periode diskon meliputi kredit utk 1.Accounts Payable 2.Purchase Discounts 3.Inventory 4.Sales Discounts 1.Utang Usaha 2.Diskon Pembelian 3.Persediaan 4.Diskon Penjualan

11 Copyright © 2007 Prentice-Hall. All rights reserved 11 Answer: 3 Jawaban: 3 The entry is Jurnalnya adalah GENERAL JOURNAL/ Jurnal Umum DATEDESCRIPTION REF DEBITCREDIT Accounts Payable/Utang usaha600 Inventory/Persediaan6 Cash/Kas594

12 Copyright © 2007 Prentice-Hall. All rights reserved 12 Harris Company purchased inventory for $600, credit terms 1/10, n/30. Under a perpetual inventory system, Harris would record a return of $100 of merchandise purchased by crediting Harris Company membeli persediaan sebesar $600, syarat kredit 1/10, n/30. Menurut sistem persediaan perpetual, Harris akan mencatat retur atas pembelian barang dagang sebesar $100 dengan mengkredit 1.Purchase Returns and Allowances 2.Inventory 3.Sales Returns and Allowances 4.Accounts Payable 1.Retur Pembelian dan Pengurangan 2.Persediaan 3.Retur Penjualan dan Pengurangan 4.Utang Usaha

13 Copyright © 2007 Prentice-Hall. All rights reserved 13 Answer: 2 Jawaban: 2 The entry is Jurnalnya adalah GENERAL JOURNAL/Jurnal Umum DATEDESCRIPTION REF DEBITCREDIT Accounts Payable/Utang Usaha100 Inventory/Persediaan100

14 Copyright © 2007 Prentice-Hall. All rights reserved 14 Collins Company uses a perpetual inventory system. If Collins purchases inventory and the freight terms of FOB destination, then the Collins Company menggunakan sistem persediaan perpetual. Jika Collins membeli persediaan dan ongkos angkut menggunakan FOB destination, maka 1.Inventory account is not affected 2.Delivery expense increases 3.Inventory account increases 4.Freight-in account increases 1.Akun Persediaan tidak terpengaruh 2.Beban Pengiriman meningkat 3.Akun Persediaan meningkat 4.Akun Ongkos angkut masuk meningkat

15 Copyright © 2007 Prentice-Hall. All rights reserved 15 Answer: 1 Jawaban: 1 FOB Destination means that the seller pays the shipping costs. FOB Destination berarti bahwa penjual membayar ongkos angkut

16 Copyright © 2007 Prentice-Hall. All rights reserved 16 Sales revenue minus cost of goods sold is called Pendapatan penjualan dikurangi harga pokok penjualan disebut 1.Cost of goods sold/Harga pokok penjualan 2.Gross profit/Laba kotor 3.Net profit/Laba bersih 4.Net income/Pendapatan bersih

17 Copyright © 2007 Prentice-Hall. All rights reserved 17 Jawaban: 2

18 Copyright © 2007 Prentice-Hall. All rights reserved 18 Miller Company sold merchandise on account for $200. These goods cost Miller $160. The entry to record this transaction would include: Miller Company menjual barang dagang yang diperhitungkan sebesar $200. Harga pokok barang $160. Jurnal utk mencatat transaksi meliputi: 1.Debit cost of goods sold; credit inventory, $200 2.Debit inventory; credit accounts receivable, $200 3.Debit sales revenue; credit cost of goods sold, $200 4.Debit accounts receivable; credit sales revenue, $200 1.Debet harga pokok penjualan; kredit persediaan, $200 2.Debet persediaan; kredit piutang usaha, $200 3.Debet pendapatan penjualan; kredit harga pokok penjualan, $200 4.Debet piutang usaha; kredit pendapatan penjualan, $200

19 Copyright © 2007 Prentice-Hall. All rights reserved 19 Jawaban: 4 Jurnalnya adalah: Jurnal Umum TglKeterangan REF DebetKredit Piutang Usaha200 Pendapatan Penjualan200 Harga Pokok Penjualan160 Persediaan160

20 Copyright © 2007 Prentice-Hall. All rights reserved 20 The Sales Returns and Allowances account is classified as a(n) Akun Retur Penjualan dan Pengurangan diklasifikasikan sbg 1.Asset account 2.Expense account 3.Contra asset account 4.Contra revenue account 1.Akun Aktiva 2.Akun Beban 3.Akun Aktiva Kontra 4.Akun Pendapatan Kontra

21 Copyright © 2007 Prentice-Hall. All rights reserved 21 Answer: 4 Sales Returns and Allowances and Sales Discounts are both contra revenue accounts. They are deducted from Sales Revenue to compute net sales. Jawaban: 4 Retur penjualan dan pengurangan dan Diskon penjualan keduanya adl akun kontra bagi pendapatan. Retur penjualan dan pengurangan dan Diskon penjualan dikurangkan dari Pendapatan Penjualan utk menghitung Penjualan bersih.

22 Copyright © 2007 Prentice-Hall. All rights reserved 22 Leake Co. sells merchandise on account for $500 to Sakers Co. (credit terms of 2/10, n/30). Sakers Co. returns $100 of damaged merchandise, along with a check to pay the invoice within the discount period. How much did Sakers Company pay? Leake Co. menjual barang dagang sebesar $500 kepada Sakers Co. (syarat kredit 2/10, n/30). Sakers Co. mengembalikan barang yg rusak sebesar $100, bersama dengan cek utk membayar faktur dalam periode diskon. Berapa yang harus dibayar Sakers Company?

23 Copyright © 2007 Prentice-Hall. All rights reserved 23 Answer: Balance on account ($500 - $100)$400 Less 2% discount ($400 x.02)8 Cash paid$392 Jawaban: Saldo akun ($500 - $100)$400 Dikurangi diskon 2% ($400 x 0,02)8 Dibayar kas$392

24 Copyright © 2007 Prentice-Hall. All rights reserved 24 What is the normal balance of the Sales Discounts account? Apakah saldo normal dari akun Diskon Penjualan? 1.Debet 2.Kredit

25 Copyright © 2007 Prentice-Hall. All rights reserved 25 Jawaban: Debet (Ini adalah kontra dari pendapatan)

26 Copyright © 2007 Prentice-Hall. All rights reserved 26 Penyesuaian dan Penutupan Akun Perusahaan Dagang 1.Menyesuaikan persediaan berdasarkan perhitungan fisik 2.Menutup akun perusahaan dagang

27 Copyright © 2007 Prentice-Hall. All rights reserved 27 At the end of the year, Jensen Company’s Inventory account shows an unadjusted balance of $7,000. A physical count of inventory comes to $6,500. The entry to adjust the account for inventory shrinkage would be Pada akhir tahun, akun persediaan Jensen Company menunjukkan $7,000 pada neraca yg belum disesuaikan. Perhitungan fisik persediaan $6,500. Jurnal utk menyesuaikan penciutan persediaan 1.Debit inventory; credit cost of goods sold 2.Debit cost of goods sold; credit inventory 3.Debit inventory; credit accounts payable 4.Debit sales revenue; credit cost of goods sold 1.Debet persediaan; kredit harga pokok penjualan 2.Debet harga pokok penjualan; kredit persediaan 3.Debet persediaan; kredit utang usaha 4.Debet pendapatan penjualan; kredit harga pokok penjualan

28 Copyright © 2007 Prentice-Hall. All rights reserved 28 Jawaban: 2 Persediaan Saldo $7,000 Desired balance $6,500 $500

29 Copyright © 2007 Prentice-Hall. All rights reserved 29 The following balances are in Baker Company’s accounts at the end of the year: Cost of goods sold………………….$300 Interest expense…………………….100 Operating expenses………………..200 Sales discounts……………………..60 Sales returns and allowances……..40 Sales revenue……………………….900 What is the dollar amount of net sales revenue? Berikut ini adalah saldo akun pada akhir tahun Baker Company’s: Harga pokok penjualan$300 Beban bunga100 Beban operasi200 Diskon Penjualan60 Retur dan pengurangan penjualan40 Pendapatan penjualan900 Berapa jumlah pendapatan penjualan bersih?

30 Copyright © 2007 Prentice-Hall. All rights reserved 30 Answer: Sales revenue$900 Less Sales returns and allowances$40 Sales discounts60100 Net sales$800 Jawaban: Pendapatan penjualan$900 Dikurangi retur dan pengurangan penjualan$40 Diskon penjualan $800

31 Copyright © 2007 Prentice-Hall. All rights reserved 31 The following balances are in Baker Company’s accounts at the end of the year: Cost of goods sold………………….$300 Interest expense…………………….100 Operating expenses………………..200 Sales discounts……………………..60 Sales returns and allowances……..40 Sales revenue……………………….900 How much is operating income? Berikut ini adalah saldo akun pada akhir tahun Baker Company’s: Harga pokok penjualan$300 Beban bunga100 Beban operasi200 Diskon Penjualan60 Retur dan pengurangan penjualan40 Pendapatan penjualan900 Berapa laba operasi?

32 Copyright © 2007 Prentice-Hall. All rights reserved 32 Answer: Net Sales$800 Cost of Goods Sold(300) Gross Profit$500 Operating Expenses(200) Operating Income$300 Jawaban: Penjualan Bersih$800 Harga Pokok Penjualan(300) Laba Kotor$500 Beban Operasi(200) Laba Operasi$300

33 Copyright © 2007 Prentice-Hall. All rights reserved 33 Membuat Laporan Keuangan Perusahaan Dagang 1.Laporan Laba-Rugi Bertahap 2.Laporan Laba-Rugi Langsung

34 Copyright © 2007 Prentice-Hall. All rights reserved 34 Which one of the following is found on a multi-step income statement but not on a single-step income statement? Mana dari berikut ini yang ditemukan dalam laporan laba-rugi bertahap dan bukan pada laporan laba-rugi langsung? 1.Net income 2.Cost of goods sold 3.Gross profit 4.Net sales 1.Laba bersih 2.Harga Pokok Penjualan 3.Laba Kotor 4.Penjualan bersih

35 Copyright © 2007 Prentice-Hall. All rights reserved 35 Answer: 3 The single step income statement reports total revenues less total expenses. Cost of goods sold is part of the total expenses, so the subtotal, Gross Profit, is not reported. Jawaban: 3 Laporan laba-rugi langsung melaporkan total pendapatan dikurangi total beban. Harga pokok penjualan adalah bagian dari total beban, sehingga subtotalnya, yaitu Laba Kotor, tidak dilaporkan.

36 Copyright © 2007 Prentice-Hall. All rights reserved 36 Dua Rasio utk Pengambilan Keputusan 1.Persentase Laba Kotor 2.Tingkat Perputaran Persediaan Persentase Laba Kotor = Laba Kotor Pendapatan penjualan bersih Perputaran persediaan = Harga pokok penjualan Rata-rata persediaan

37 Copyright © 2007 Prentice-Hall. All rights reserved 37 The gross profit percentage is computed by dividing gross profit by Persentase laba kotor dihitung dengan membagi laba kotor dengan 1.Net sales revenue 2.Operating income 3.Cost of goods sold 4.Net income 1.Pendapatan penjualan bersih 2.Laba operasi 3.Harga pokok penjualan 4.Laba bersih

38 Copyright © 2007 Prentice-Hall. All rights reserved 38 Jawaban: 1

39 Copyright © 2007 Prentice-Hall. All rights reserved 39 Harga Pokok Penjualan dlm Sistem Persediaan Periodik Persediaan Awal Biaya Barang yg Tersedia utk Dijual Persediaan Akhir Harga Pokok Penjualan Pembelian Bersih Dan Ongkos Angkut Masuk + = = _

40 Copyright © 2007 Prentice-Hall. All rights reserved 40 The following information is available for Clarence Company, which uses a periodic inventory system: Beginning inventory$200 Ending inventory300 Net purchases800 What is the amount of the cost of goods sold? Informasi berikut ini berasal dari Clarence Company, yang menggunakan sistem persediaan periodik: Persediaan awal$200 Persediaan akhir300 Pembelian bersih800 Berapa jumlah harga pokok penjualan?

41 Copyright © 2007 Prentice-Hall. All rights reserved 41 Answer: Beginning inventory$200 Net purchases800 Cost of goods available for sale$1,000 Less: Ending inventory300 Cost of goods sold$700 Jawaban: Persediaan awal$200 Pembelian bersih800 Harga pokok yg tersedia utk dijual$1,000 Dikurangi: Persediaan akhir300 Harga pokok penjualan$700


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