Account Payable 2,200,000. Sales 4,000,000 Cost Of Goods Sold 2,678,500 Merchandise Inventory 2,678,500. Account Payable 5,467,500

Transkripsi

1 Perpetual Average Tanggal Jurnal Debet Kredit Pe 1-Jan 14-Mar Merchandise Inventory 2,200,000 Account Payable 2,200, May Account Receivable 4,000,000 Sales 4,000,000 Cost Of Goods Sold 2,678,500 Merchandise Inventory 2,678, Jul Merchandise Inventory 5,467,500 Account Payable 5,467, Nov Merchandise Inventory 2,440,000 Account Payable 2,440, May Account Receivable 2,550,000 Sales 2,550,000 Cost Of Goods Sold 1,815,205 Merchandise Inventory 1,815,205 Perpetual FIFO Tanggal Jurnal Debet Kredit Pe 1-Jan 14-Mar Merchandise Inventory 2,200,000 Account Payable 2,200, May Account Receivable 4,000,000 Sales 4,000,000 Cost Of Goods Sold 2,678,500 Merchandise Inventory 2,678, Jul Merchandise Inventory 5,467,500 Account Payable 5,467, Nov Merchandise Inventory 2,440,000 Account Payable 2,440, May Account Receivable 2,550,000 Sales 2,550,000 Cost Of Goods Sold 1,815,205 Merchandise Inventory 1,815,205

2 Pembelian (Purchase) COGS Inventory Awal: 10,000 = 11,000 = 2,200,000 10,714 = 10,714 = 2,678,500 10,714 = 12,150 = 5,467,500 12,200 = 2,440,000 12,060 = 12,101 = 12,101 = 1,815,205 12,101 = Pembelian (Purchase) COGS Inventory Awal: 10,000 = 11,000 = 2,200,000 10,000 = 11,000 = jual 250: 11,000 = 10,000 = 800,000 11,000 = 1,870,000 2,670,000 12,150 = 5,467,500 11,000 = 12,150 = 12,200 = 2,440,000 11,000 = 12,150 = 12,200 = jual 150: 12,150 = 11,000 = 330,000 12,200 = 12,150 = 5,467,500

3 y Tanggal Uraian Unit Harga/unit 1-Jan Persediaan awal 80 10, , Mar Pembelian ,000 3,000, May Penjualan , Jul Pembelian , Nov Pembelian , , Dec Penjualan ,000 5,788,929 8,228,929 6,413,724 Income Statement Sales 6,550,000 COGS Inventory awal 800,000 (+) Purchase 10,107,500 (-) Inventory akhir 6,413,724 4,493,776 Gross Profit 2,056,224 y 800,000 Income Statement 800,000 Sales 6,550,000 2,200,000 COGS 330,000 Inventory awal 800,000 (+) Purchase 10,107,500 (-) Inventory akhir 6,449,500 4,458,000 Gross Profit 2,092, ,000 5,467, ,000 5,467,500 2,440,000 4,009,500 2,440,000 6,449,500

4 Total Harga 800,000 2,200,000 4,000,000 5,467,500 2,440,000 2,550,000

5 Periodik Average Tidak melakukan pencata Tanggal Jurnal Debet Kredit St 1-Jan - 14-Mar Merchandise Inventory 2,200,000 Account Payable 2,200, May Account Receivable 4,000,000 Sales 4,000, Jul Merchandise Inventory 5,467,500 Account Payable 5,467, Nov Merchandise Inventory 2,440,000 Account Payable 2,440, May Account Receivable 2,550,000 Sales 2,550,000 Periodik FIFO Tidak melakukan pencata Tanggal Jurnal Debet Kredit St 1-Jan - 14-Mar Merchandise Inventory 2,200,000 Account Payable 2,200, May Account Receivable 4,000,000 Sales 4,000, Jul Merchandise Inventory 5,467,500 Account Payable 5,467, Nov Merchandise Inventory 2,440,000 Account Payable 2,440, May Account Receivable 2,550,000 Sales 2,550,000

6 atan inventory tock Opname Tanggal Uraian Average Cost : 11,728 1-Jan Persediaan awal 14-Mar Pembelian Inventory awal May Penjualan Pembelian Jul Pembelian Penjualan Nov Pembelian Ending Inv: Dec Penjualan Income Statement Sales COGS Inventory awal 800,000 (+) Purchase 10,107,500 (-) Inventory akhir 6,216,102 Gross Profit atan inventory tock Opname Inventory awal 80 Income Statement Pembelian 850 Sales Penjualan 400 COGS Ending Inv: 530 Inventory awal 800,000 -> terdiri dari: (+) Purchase 10,107, ,440,000 (-) Inventory akhir 6,449, ,009,500 Gross Profit Periodik FIFO sama Perpetual FIFO sa

7 Unit Harga/unit Total Harga 80 10, , ,000 2,200, ,000 4,000, ,150 5,467, ,200 2,440, ,000 2,550,000 6,550,000 4,691,398 1,858,602 6,550,000 4,458,000 2,092,000 ama!

8 Keterangan Wesel: Nominal Rp 1,800, Didiskontokan ke ban Bunga Wesel 5% Jangka Waktu (hari) 90 Nominal Tanggal Wesel 8-Nov-14 Bunga Wesel Tanggal Jatuh Tempo 6-Feb-15 Nilai Jatuh Tempo Diskontokan ke bank 3-Dec-14 Bunga Diskonto Bunga Diskonto 7% Uang yang diterima Jumlah hari bank 65

9 nk sebesar 10% pada tanggal 26 Maret 1991 Rp 1,800,000 Jurnal Rp 22,500 Cash Rp 1,799,466 Rp 1,822,500 Interest Revenue Rp (534) Rp 23,034 Discounted Note Rp 1,800,000 Rp 1,799,466

10 Penyusutan itu ada 4 macam Contoh: Hitung Penyu Mesin 1. Acitivity Harga 400,000,000 Asumsi s Nilai Residual 50,000,000 Penyusu Estimasi Umur Ekonomis 5 Tahun Dibeli 1-Apr-10 2 Straight Produktifitas Selama Hidup 90,000 jam Penyusu Hidupnya habis 1-Apr-15 3 Sum of Y 5 Tahun Double D 4

11 usutan per 12/31/2010 y Method selama 2013 telah dipakai sebesar 15,000 jam utannya Rp 48,611,111 Tahun Dasar Depresiasi line method utannya 70,000, ,000, ,000, ,000, ,000, ,000, ,000,000 Years Digit Tahun Dasar Depresiasi berarti ( ) = ,000, ,000, ,000, ,000, ,000, ,000,000 Declining Balance Method Tahun Dasar Depresiasi ,000, ,000, ,000, ,200, ,720, ,000,000

12 Umur Ekonomis Depresiasi Bagian Tahun 5 70,000, ,500,000 52,500, ,000, ,000, ,500, ,000, ,000, ,500, ,000, ,000, ,500, ,000, ,000, ,500, ,000, ,500, ,000,000 Sisa Tahun Dasar Perhitungan Depresiasi 5 = 9/12 * 5/15 * 350jt 87,500,000 87,500, =(2/12*5/15*350jt)+(9/12*4/15*350jt) 99,166, ,666, =(2/12*4/15*350jt)+(9/12*3/15*350jt) 68,055, ,722, =(2/12*3/15*350jt)+(9/12*2/15*350jt) 46,666, ,388, =(2/12*2/15*350jt)+(9/12*1/15*350jt) 25,277, ,666,667 1 =(2/12*1/15*350jt) 23,333, ,000,000 Umur Ekonomis Penyusutan Tahunan Rate Depresiasi Akumulasi Depresiasi Akumulasi Depresiasi Akumulasi Depresiasi Bagian Tahun ,000, ,000, ,000, ,000, ,800, ,800, ,480, ,280, ,720, ,000, ,000, ,000,000

13 Book Value 347,500,000 Jurnal 2010: 277,500,000 Beban Depresiasi 52,500, ,500,000 Akumulasi Depresiasi - Mesin 52,500, ,500,000 67,500,000 50,000,000 <-- residual value Book Value 312,500,000 Jurnal 2010: 213,333,333 Beban Depresiasi 87,500, ,277,778 Akumulasi Depresiasi - Mesin 87,500,000 98,611,111 73,333,333 50,000,000 <-- residual value (?) Book Value 295,000,000 Jurnal 2010: 177,000,000 Beban Depresiasi 105,000, ,200,000 Akumulasi Depresiasi - Mesin 105,000,000 63,720,000 50,000,000 <-- residual value (?) - <-- ga ada penyusutan (?)

14 Beli Kendaraan Harga 72,000,000 /unit 6 432,000,000 biaya balik nama 7,200, ,200,000 pajak penjualan 1,500,000 /unit 6 9,000,000 pembuatan plat 500,000 /unit 6 3,000,000 biaya lain2 400,000 /unit 6 2,400,000 beli 16-Mar-98 total harga unit 81,600, ,600,000 dibayar pakai cheque 240,000,000 note payable 144,000,000 16% 5 bulan bilyet giro 105,600,000 dijual: harga 55,000,000 /unit 2 110,000,000 jual 10-Apr-00 ditukar tambah harga 84,000,000 /unit 3 252,000,000 tanggal 30-Jun-00 nambah duit 48,000,000 /unit 3 144,000,000

15 umur ekonomis 4 tahun metode double declining balance faktor % penyus penyusutan faktor DDB Jurnal ketika kendaraan dibeli Equipment 489,600,000 Cash 345,600,000 Note Payable 144,000,000 Jurnal 31 Desember 1998 Depretiation Expense 183,600,000 Accumulated Depretiation 183,600,000 Jurnal 31 Desember 1999 Depretiation Expense 153,000,000 Accumulated Depretiation 153,000,000 Jurnal Penyusutan Depretiation Expense 6,375,000 Accumulated Depretiation 6,375,000 Jurnal Penjualan Cash or A/R 110,000,000 Accumulated Depretiation 118,575,000 Equipment 163,200,000 Gain on disposal 65,375,000 Jurnal Penyusutan Depretiation Expense 19,125,000 Accumulated Depretiation 19,125,000 Equipment(new) 252,000,000 Accumulated Depretiation 187,425,000 Cash 144,000,000 Equipment (Old) 244,800,000 Gain on Disposal 50,625,000

16 sutan total per unit book value per unit Penyusutan = 183,600,000 30,600,000 51,000,000 akumulasi 30,600,000 Penyusutan = 153,000,000 25,500,000 25,500,000 akumulasi 56,100,000 Penyusutan = 3,187,500 dua unit 6,375,000 total akumulasi sebelum penjualan = 59,287,500 per unit 118,575,000 per dua unit Penyusutan = 6,375,000 tiga unit 19,125,000 total akumulasi sebelum penjualan = 62,475,000 per unit 187,425,000 per tiga unit