Akuntansi untuk Perusahaan Dagang

Transkripsi

1 Karakteristik Perusahaan Perdagangan Akuntansi untuk Perusahaan Dagang Perusahaan yang membeli barang untuk dijual kembali tanpa mengubah bentuk atau memroses lebih lanjut. Pendapatan disebut dengan Penjualan Mata rantai distribusi: Pedagang perantara Agen Pengecer Grosir Agen penjualan Rincian Elemen Biaya Karakteristik Operasi Kos barang terjual/harga pokok penjualan (cost of goods sold) Biaya penjualan/pemasaran (selling/marketing exepenses) Biaya administratif/umum (administrative/ general expenses) Gudang Barang Penjualan Bagian Penjualan Penjualan Kos barang terjual Sediaan, awal Pembelian Sediaan, akhir Laba kotor Biaya penjualan Biaya administratif Laba operasi Kustomer Statemen laba-rugi Bagian Administratif/Umum Akun-akun Khusus: METODA PENCATATAN Penjualan Potongan tunai penjualan (potongan penjualan) Kembalian dan keringanan harga jual Kos barang terjual/harga pokok penjualan Pembelian Potongan tunai pembelian (potongan pembelian) Kos pengangkutan pembelian Sediaan barang dagangan 1. Metoda Periodik persediaan dicatat dan dihitung hanya pada awal dan akhir periode akuntansi saja untuk menentukan harga pokok penjualannya.. Metoda Perpetual persediaan dicatat dan dihitung secara detail, baik pada waktu dibeli maupun dijual. 1

2 Sistem Sediaan Periodik Sistem Periodik Pemisahan pencatatan untuk pos-pos pembentuk kos barang terjual Pada saat terjadi penjualan, hanya pendapatan (penjualan) yang dicatat Barang yang keluar sebagai kos barang dijual dicatat pada akhir tahun dengan penyesuaian Perlu dilakukan penghitungan fisik barang yang tesisa di gudang untuk menentukan sediaan akhir dan kos barang terjual Menghasilkan Informasi besarnya nilai kegiatan Pembelian BD Retur Pembelian Diskon Pembelian Ongkos Angkut Pembelian Pembelian/Purchase Retur Pembelian/Purchase Return Diskon pembelian/puchase Discount Biaya Angkut Sistem Sediaan Perpetual Hanya disediakan satu akun Sediaan Barang Pada saat terjadi penjualan, pendapatan (penjualan) dan biaya (kos barang terjual) dicatat sekaligus Kos barang terjual dan sediaan akhir secara automatis terhitung saldonya Tidak diperlukan penyesuaian akhir tahun kecuali untuk tujuan pencocokan Diperlukan kartu sediaan untuk merunut kos barang yang keluar Sistem Perpetual Setiap transaksi yang mempengaruhi Persediaan Barang Dagangan dicatat ke Sediaan Barang Dagangan Sediaan Barang Dagangan Pembelian BD Retur Pembelian Diskon Pembelian Ongkos Angkut Pembelian Diskon Penjualan Termin waktu untuk pembayaran penjualan barang. Diskon Penjualan Termin kredit Jika pembayaran dilakukan dalam jangka waktu 10 hari sejak tagihan Tagihan Rp1.000 Termin: /10, n/0 Dibayar Rp980 (lebih rendah % sebagai diskon)

3 Diskon Penjualan Termin kredit /10,n0 Desember Tagihan $1.000 Termin: /10, n/0 Jika tidak dibayar dalam jangka waktu 10 hari sejak tagihan Bayar Rp1.000 Tgl transaksi Dapat diskon Tidak diskon FOB Shipping Point Biaya Angkut Pembeli menanggung ongkos angkut dan akan dicatat pada akun Sediaan Barang Dagangan Fruit Express Hak milik berpindah saat barang dikirim FOB Shipping Point FOB Destination June 10 Merchandise Inventory Accounts Payable Magna Data Purchased merchandise, terms FOB shipping point. 10 Merchandise Inventory 0 00 Cash 0 00 Paid shipping cost. On June 10, NetSolutions buys merchandise from Magna Data on account, $900, terms FOB shipping point and pays the transportation cost of $0. Penjual menanggung ongkos angkut dan dicatat pada akun Transportation Out Fruit Express Hak milik berpindah saat barang sampai di gudang pembeli

4 FOB Destination June 1 Accounts Receivable Kranz Co Sales Sold merchandise, terms FOB destination. 1 Cost of Merchandise Sold Merchandise Inventory Cost of sale of Kranz Co. On June 1, NetSolutions menjual barang kpd Kranz Company secara kredit, $700, terms FOB destination. COGS = $80. NetSolutions pays the transportation cost of $0. FOB Destination June 1 Transportation Out 0 00 Cash 0 00 Paid shipping cost on merchandise sold. On June 1, NetSolutions sells merchandise to Kranz Company on account, $700, terms FOB destination. The cost of the merchandise sold is $80. NetSolutions pays the transportation cost of $0. Sales Transactions JOURNAL Post. Date Description Ref. Dr Cr Jan. Cash Cash Sales PAGE 6 Sales To record cash sales. On January, a firm sold $1,800 of merchandise for cash. Cash Sales Cash Sales Cost of Merchandise Sold Merchandise Inventory To record the cost of merchandise sold. Using a perpetual inventory, the inventory cost of $1,80 must be recorded. 1 JOURNAL Date Description Post. Ref. Dr Cr. 007 Jan. 1 Credit Card Expense 8 00 At Credit the end cardof sales the month, (MasterCard $8 was or sent Visa) toare cover recorded this service as cashcharge. sales. PAGE 8 Cash 8 00 To record service charges on credit card sales for the month.

5 Sales on Account Jan. 1 Accounts Receivable Sims Co Sales Invoice No Cost of Merchandise Sold Merchandise Inventory Cost of merchandise sold on Invoice No On January 1, a firm sold Sims Company merchandise on account, $10. The cost of the merchandise to the seller was $80. Sales Discounts Jan. 1 Cash Sales Discounts 10 0 Accounts Receivable Sims Co Collection of Invoice No. 717, less discount. On January 1, the firm receives the amount due from Sims (refer to Slide ), less the percent discount. Sales Returns and Allowances Barang yang dikembalikan kepada supplier disebut sales return. If there is a defect in the product or the wrong item was shipped, the seller may reduce the initial price at which the goods were sold. This is known as a sales allowance. Sales Returns and Allowances Jan. 1 Sales Returns and Allowances 00 Accounts Receivable Krier Co. 00 Credit Memo No.. 1 Merchandise Inventory Cost of Merchandise Sold Cost of merchandise returned Credit Memo. On January 1, issued Credit Memo to Krier Company for merchandise returned to NetSolutions. Selling price, $; cost to NetSolutions, $10. Purchase Date Description Transactions Purchase Transactions Post. Ref. Dr Cr. Jan. Merchandise Inventory Cash Purchased inventory from Bowen Co. On January, Purchased merchandise for cash from Bowen Company, $,10.

6 What s the last day the invoice can be paid? Alpha Technologies issues an invoice for $,000 to NetSolutions dated March 1, with terms /10, n/0. The full amount is due Let s on April do a simple 11. calculation. Invoice period 0 Days in March 1 Date of invoice 1 Remaining days 19 April 11 We can borrow at an annual interest rate of 6%. Should we borrow to pay the invoice within the discount period? $60 discount (% x $,000)? Let s see Interest on the amount due of $,000 less the percent Discount $60.00 Interest for 0 days at the rate of 6% on $, Savings from borrowing $0.0 Looks like we should take advantage of the discount even if we have to borrow the money. Discount $60.00 Interest for 0 days at the rate of 6% on $, Savings from borrowing $0.0 JOURNAL Date Description Post. Ref. Dr Cr Mar. 1 Merchandise Inventory Accounts Payable Alpha On March 1, NetSolutions purchased merchandise on account from Alpha Technologies, $,000. PAGE 7 Technologies

7 JOURNAL Date Description Post. Ref. Dr Cr Mar. Accounts Payable Alpha Technol If payment is made by March NetSolutions records the discount as a reduction in cost. PAGE 7 Cash Merchandise Inventory JOURNAL Date Description Post. Ref. Dr Cr Apr. 11 Accounts Payable Alpha Technol If NetSolutions does not pay the invoice until April 11, it would pay the full amount. PAGE 7 Cash Purchases Returns and Allowances A purchases return involves actually returning merchandise that is damaged or does not meet the specifications of the order. When the defective or incorrect merchandise is kept by the buyer and the vendor makes a price adjustment, this is a purchases allowance. Purchases Returns and Allowances Anda mengirim barang yang tidak sesuai pesanan. Bersama ini kami kirimkan Debit memo berkaitan dengan pengembalian brg tsb. NetSolutions received the delivery from Maxim Systems and determined that $900 of the items were not the merchandise ordered. Debit memorandum #18 is issued to Maxim Systems. Purchases Returns and Allowances Purchases Returns and Allowances Mar. 7 Accounts Payable Maxim Systems Merchandise Inventory Debit Memo No. 18 On May, NetSolutions purchased $,000 of merchandise from Delta Data Link, subject to terms /10, n/0. May Merchandise Inventory Accounts Payable Delta Data Purchased merchandise. 7

8 Purchases Returns and Allowances On May, NetSolutions returns $,000 of the merchandise. May Accounts Payable Delta Data Links Merchandise Inventory Returned portion of merchandise purchased. Purchases Returns and Allowances On May 1, NetSolutions pays the amount due. May 1 Accounts Payable Delta Data Links Cash ($, Merchandise Inventory $,000) x 0 00 Paid invoice. % Sales Taxes Sales Taxes Aug. 1 Accounts Receivable Lemon Co Sales Sales Taxes Payable 6 00 Invoice No. 9 Sept.1 Sales Tax Payable Cash Payment for sales taxes collected during August. On August 1, merchandise is sold on account to Lemon Company, $100. The state has a 6% sales tax. On September 1, the seller sends in a payment of $,900 to the taxing unit for the August taxes collected. Accounts Receivable Burton Co. 7,00 Sales 7,00 Cost of Merchandise Sold,00 Merchandise Inventory,00 Merchandise Inventory. 7,00 Accounts Payable Scully Co. 7,00 July 1. Scully Company sold merchandise on account to Burton Co., $7,00, terms FOB shipping point, n/. The cost of the merchandise sold was $,00. No entry. Merchandise Inventory 10 Cash 10 July. Burton Company paid transportation charges of $10 on July 1 purchase from Scully Company. 8

9 Accounts Receivable Burton Co.,000 Sales,000 Transportation Out 0 Cash 0 Cost of Merchandise Sold,00 Merchandise Inventory,00 Merchandise Inventory.,000 Accounts Payable Scully Co.,000 No entry. July. Scully Company sold merchandise on account to Burton Co., $,000, terms FOB Destination, n/0. The cost of the merchandise sold was $,00. July 7. Scully Company paid transportation costs of $0 for delivery of merchandise sold to Burton Company on July. Sales Returns and Allowances 1,000 Accounts Receivable Burton Co. 1,000 Merchandise Inventory 700 Cost of Merchandise Sold 700 Accounts Payable Scully Co. 1,000 Merchandise Inventory 1,000 July 1. Scully Company issued Burton Company a credit memorandum for $1,000 of merchandise returned from a July purchase on account. The cost of the merchandise was $700. Cash,000 Accounts Receivable Burton Co.,000 Accounts Payable Scully Co.,000 Cash,000 July 1. Scully Company received payment from Burton Company for purchase of July. Accounts Receivable Burton Co. 1,000 Sales 1,000 Continued (Seller) Cost of Merchandise Sold 7,00 Merchandise Inventory 7,00 Accounts Receivable Burton Co. 00 Cash 00 Merchandise Inventory 1,00 Accounts Payable Scully Co. 1,00 July 18. Scully Company sold merchandise on account to Burton Company, $1,000, terms FOB shipping point, /10, n/eom. Scully prepaid transportation costs of $00, which were added to the invoice. The cost of the merchandise sold was $7,00. July 18. Scully Company sold merchandise on account to Burton Company, $1,000, terms FOB shipping point, /10, n/eom. Scully prepaid transportation costs of $00, which were added to the invoice. The cost of the merchandise sold was $7,00. 9

10 Cash 1,60 Sales Discounts 0 Accounts Receivable Burton Co. 1,00 Accounts Payable Scully Co. 1,00 Merchandise Inventory 0 Cash 1,60 July 8. Scully Company received payment from Burton Company for purchase of July 18, less discount (% x $1,000). NetSolutions Chart of Accounts Statement of Financial PositionAccounts 100 Assets 110 Cash 11 Accounts Receivable 11 Merchandise Inventory 116 Office Supplies 117 Prepaid Insurance 10 Land 1 Store Equipment 1 Accumulated Depreciation Store Equipment 1 Office Equipment 16 Accumulated Depreciation Office Equipment 00 Liabilities 10 Accounts Payable 11 Salaries Payable 1 Unearned Rent 1 Notes Payable 00 Owner s Equity 10 Chris Clark, Capital 11 Chris Clark, Drawing 1 Income Summary 00 Revenues 10 Sales 11 Sales Returns and Allowances 1 Sales Discounts 600 Other Income 610 Rent Revenue 700 Other Expense 710 Interest Expense NetSolutions Chart of Accounts Income Statement Accounts 00 Costs and Expenses 10 Cost of Merchandise Sold 0 Sales Salaries Expense 1 Advertising Expense Depreciation Expense Store Equipment Transportation Out 9 Miscellaneous Selling Expense 0 Office Salaries Expense 1 Rent Expense Depreciation Expense Office Equipment Insurance Expense Office Supplies Expense 9 Miscellaneous Admin. Expense Merchandise Inventory Shrinkage Timbulnya suatu perbedaan antara saldo menurut catatan perusahaan dan saldo aktual persediaan yang ada di gudang Merchandise Inventory Shrinkage Saldo persediaan December 1, 007 menurut buku besar $6,90. Hasil perhitungan fisik persediaan di gudang adalah $6,10 Perlu Adjustment Merchandise Inventory Shrinkage Adjusting Entry Dec. 1 Cost of Merchandise Sold Merchandise Inventory Inventory records $6,90 Inventory count 6,10 Inventory shortage $ 1,800 10

11 Profitability Measures -- Effective Use of Assets Ratio of Net Sales to Assets Sears Penney Net sales $1,66,000 $1,86,000 Total assets: Beginning of year $0,09,000 $19,7,000 End of year $,17,000 $0,908,000 Average $7,6,000 $0,,000 Ratio of net sales to assets.87 to to 1 Nature of Businesses Perusahaan Jasa Pendapatan $ Biaya operasi Laba bersih $ Ratio Use: To assess the effectiveness in the use of assets to generate sales. Nature of Businesses Isi Statemen Laba-Rugi Perusahaan Dagang Penjualan Potongan penjualan Kembalian dan keringanan penjualan Penjualan bersih Penjualan Kos barang terjual Laba kotor Biaya operasi Laba bersih $ $ $ Kos barang terjual: Sediaan barang, awal Pembelian Potongan pembelian Kembalian dan keringanan Pembelian bersih Kos pengangkutan Kos barang tersedia dijual Sediaan barang, akhir Laba kotor penjualan Biaya operasi: Biaya penjualan Biaya administratif dan umum Laba operasi NetSolutions Income StatementFor the Year Ended December 1, 007 Multiple-Step Income Statement Revenue from sales: Sales $70,18 Less:Sales returns and allowances $ 6,10 Sales discounts,790 11,90 Net sales $708, Cost of merchandise sold,0 Gross profit $18,90 Continued 11

12 Operating expenses: Selling expenses: Sales salaries expense $6,0 Advertising expense 10,860 Depr. Expense store equipment,100 Miscellaneous selling expense 60 Total selling expenses $ 70,80 Administrative expenses: Office salaries expense $1,00 Rent expense 8,100 Depr. expense office equipment,90 Insurance expense 1,910 Office supplies expense 610 Misc. administrative expense 760 Total admin. expenses,890 Total operating expenses 10,710 Income from operations $ 77,0 Other income and expenses: Rent revenue $ 600 Interest expense (,0) (1,80) Net income $7,00 Concluded Continued NetSolutions Income Statement For the Year Ended December 1, 007 Single-Step Income Statement for a Merchandising Business Revenues: Net sales $708, Rent revenue 600 Total revenues $708,8 Expenses: Cost of merchandise sold $,0 Selling expenses 70,80 Administrative expenses,890 Interest expense,0 Total expenses 6, Net income $ 7,00 NetSolutions Statement of Owner s Equity For the Year Ended December 1, 007 Statement of Owner s Equity for a Merchandising Business Chris Clark, capital, 1/1/07 $1,800 Net income for year $7,00 Less withdrawals 18,000 Increase in owner s equity 7,00 Chris Clark, capital, 1/1/07 $11,00 1

13 NetSolutions Statement of Financial Position December 1, 007 Statement of Financial Position Assets Current assets: Cash $,90 Accounts receivable 91,080 Merchandise inventory 6,10 Office supplies 80 Prepaid insurance,60 Total current assets $09,10 Continued Property, plant, and equipment: Land $0,000 Store equipment $7,100 Less accumulated depreciation,700 1,00 Office equipment $1,70 Less accumulated depreciation,70 10,80 Total property, plant, and equipment,0 Total assets $61,60 Continued Liabilities Current liabilities: Accounts payable $,0 Note payable (current portion),000 Salaries payable 1,10 Unearned rent 1,800 Total current liabilities $ 0,60 Long-term liabilities: Note payable (due 017) 0,000 Total liabilities $ 0,60 Owner s Equity Chris Clark, capital 11,00 Total liabilities and owner s equity $61,60 Concluded Chapter 6 The End 1