Akuntansi untuk Perusahaan Dagang - Alia's Weblog · Accounts Payable—Magna Data 900 00 10...

19/11/2012

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Akuntansi untukPerusahaan Dagang

Perusahaan yang membeli barang untuk dijualkembali tanpa mengubah bentuk atau memroseslebih lanjut.

Pendapatan disebut dengan Penjualan

Karakteristik Perusahaan Perdagangan

Mata rantai distribusi: • Pedagang perantara

• Agen

• Pengecer

• Grosir

• Agen penjualan

Rincian Elemen Biaya

• Kos barang terjual/harga pokok penjualan (costof goods sold)

• Biaya penjualan/pemasaran (selling/marketingexepenses)

• Biaya administratif/umum (administrative/general expenses)

Karakteristik Operasi

KustomerGudang Barang

Bagian Penjualan

Bagian Administratif/Umum

PenjualanKos barang terjual

Sediaan, awalPembelian

Sediaan, akhirLaba kotor

Biaya penjualanBiaya administratif

Laba operasi

XXXXXXXXXXXX

XXXXXX

XXX

XXXXXX

XXXXXX

Statemen laba-rugi

Penjualan

Akun-akun Khusus:

• 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

METODA PENCATATAN

1. Metoda Periodik persediaan dicatat dan dihitung hanya padaawal dan akhir periode akuntansi saja untuk menentukan hargapokok penjualannya.

2. Metoda Perpetual persediaan dicatat dan dihitung secara detail,baik pada waktu dibeli maupun dijual.

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Sistem Sediaan Periodik

• Pemisahan pencatatan untuk pos-pospembentuk kos barang terjual

• Pada saat terjadi penjualan, hanya pendapatan(penjualan) yang dicatat

• Barang yang keluar sebagai kos barang dijualdicatat pada akhir tahun dengan penyesuaian

• Perlu dilakukan penghitungan fisik barang yangtesisa di gudang untuk menentukan sediaanakhir dan kos barang terjual

Sistem Periodik

Menghasilkan Informasi besarnya nilai kegiatan

Pembelian BD

Retur Pembelian

Ongkos AngkutPembelian

Pembelian/Purchase

Retur Pembelian/Purchase Return

Biaya Angkut

xx

xx

xx

Diskon PembelianDiskon pembelian/Puchase Discount

xx

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 secaraautomatis terhitung saldonya

• Tidak diperlukan penyesuaian akhir tahunkecuali untuk tujuan pencocokan

• Diperlukan kartu sediaan untuk merunut kosbarang yang keluar

Sistem Perpetual

Setiap transaksi yang mempengaruhi PersediaanBarang Dagangan dicatat ke Sediaan Barang

Dagangan

Pembelian BD

Diskon Pembelian

Ongkos AngkutPembelian

Sediaan Barang Dagangan

xx xx

xx

Retur Pembelian

xx

Diskon Penjualan

Termin waktu untuk pembayaranpenjualan barang.

Jika pembayarandilakukan dalamjangka waktu 10hari sejak tagihan

Diskon Penjualan

Termin kredit

TagihanRp1.000Termin:

2/10, n/30

Dibayar Rp980 (lebihrendah 2% sebagai diskon)

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Jika tidakdibayar dalam

jangka waktu 10hari sejaktagihan

Diskon Penjualan

Termin kredit

Tagihan$1.000Termin:

2/10, n/30

Bayar Rp1.000

2/10,n30

3 4 5 6 7 8 9 10 11 12 13 14

Tgl transaksi

2

Desember

Dapat diskon

Tidakdiskon

Biaya Angkut

FOB Shipping Point

Pembeli menanggung ongkosangkut dan akan dicatat pada akun

Sediaan Barang Dagangan

Fruit Express

Hak milik berpindahsaat barang dikirim

June 10 Merchandise Inventory 900 00

Purchased merchandise, terms

FOB shipping point.

Accounts Payable—Magna Data 900 00

10 Merchandise Inventory 50 00

Cash 50 00

Paid shipping cost .

On June 10, NetSolutions buys merchandise fromMagna Data on account, $900, terms FOB shipping

point and pays the transportation cost of $50.

FOB Shipping Point FOB Destination

Hak milik berpindahsaat barang sampaidi gudang pembeli

Penjual menanggung ongkosangkut dan dicatat pada akun

Transportation Out

Fruit Express

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Company secara kredit, $700, terms FOB destination.On June 15, NetSolutions menjual barang kpd KranzCompany secara kredit, $700, terms FOB destination.

COGS = $480.

NetSolutions pays the transportation cost of $40.

FOB Destination

June 15 Accounts Receivable—Kranz Co. 700 00

Sold merchandise, terms FOB

destination.

Sales 700 00

15 Cost of Merchandise Sold 480 00

Merchandise Inventory 480 00

Cost of sale of Kranz Co .

FOB Destination

June 15 Transportation Out 40 00

Cash 40 00

Paid shipping cost on

merchandise sold.

On June 15, NetSolutions sells merchandise to KranzCompany on account, $700, terms FOB destination.

The cost of the merchandise sold is $480.NetSolutions pays the transportation cost of $40.

Sales TransactionsJOURNAL

Date DescriptionPost.Ref. Dr Cr.

1

2

3

4

PAGE 26

5

Jan. 3 Cash 1 800 002007

Sales 1 800 00

To record cash sales.

On January 3, a firm sold $1,800of merchandise for cash.

Cash Sales

Cash Sales

Using a perpetual inventory, the inventorycost of $1,280 must be recorded.

6

7

8

9

3 Cost of Merchandise Sold 1 280 00

Merchandise Inventory 1 280 00

To record the cost of

merchandise sold.10

Credit card sales (MasterCard orVisa) are recorded as cash sales.At the end of the month, $48 wassent to cover this service charge.

JOURNAL


1

2

3

4

PAGE 28

5

Cash 48 00

Jan. 31 Credit Card Expense 48 002007

Cash Sales

To record service charges

on credit card sales for the

month.

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Jan. 12 Accounts Receivable—Sims Co. 510 00

Invoice No. 7172.

Sales 510 00

12 Cost of Merchandise Sold 280 00


Cost of merchandise sold

on Invoice No. 7172.

Sales on Account

On January 12, a firm sold Sims Companymerchandise on account, $510. The cost of

the merchandise to the seller was $280.

Sales Discounts

On January 21, the firm receives theamount due from Sims (refer to Slide

25), less the 2 percent discount.

Jan. 21 Cash 499 80

Accounts Receivable—Sims Co. 510 00

Sales Discounts 10 20

Collection of Invoice

No. 7172, less discount.

Sales Returns and Allowances

Barang yang dikembalikan kepadasupplier disebut sales return.

If there is a defect in the product or thewrong item was shipped, the seller

may reduce the initial price at whichthe goods were sold. This is known as

a sales allowance.

Jan. 13 Sales Returns and Allowances 225 00

Credit Memo No. 32.

Accounts Receivable—Krier Co. 225 00

13 Merchandise Inventory 140 00

Cost of Merchandise Sold 140 00

Cost of merchandise

returned—Credit Memo 32.

Sales Returns and Allowances

On January 13, issued Credit Memo 32 to KrierCompany for merchandise returned to NetSolutions.

Selling price, $225; cost to NetSolutions, $140.

PurchaseTransactions Date Description

Post.Ref. Dr Cr.

1

2

3

4

5

Jan. 3 Merchandise Inventory 2 510 002007

Cash 2 510 00

Purchased inventory from

Bowen Co.

Purchase Transactions

On January 3, Purchased merchandisefor cash from Bowen Company, $2,510.

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What’s the lastday the invoice

can be paid?

Purchase Discounts

Alpha Technologiesissues an invoice for

$3,000 toNetSolutions dated

March 12, with terms2/10, n/30.

Invoice period 30Days in March 31Date of invoice 12Remaining days 19April 11

Let’s do a simplecalculation.

The full amount isdue on April 11.

Purchase Discounts

We can borrow at an annual interest rate of6%. Should we borrow to pay the invoice

within the discount period?

Purchase Discounts

$60 discount(2% x

$3,000)?

Discount $60.00Interest for 20 days

at the rate of 6%on $2,940 –9.80

Savings fromborrowing $50.20

Let’s see… Interest on theamount due of $3,000 less

the 2 percent…

Purchase Discounts

Looks like we should takeadvantage of the discount even if we

have to borrow the money.

Purchase Discounts

Discount $60.00Interest for 20 days

at the rate of 6%on $2,940 –9.80

Savings fromborrowing $50.20

JOURNAL


1

2

3

4

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On March 12, NetSolutions purchasedmerchandise on account from Alpha

Technologies, $3,000.

Mar. 12 Merchandise Inventory 3 000 002007

Accounts Payable—Alpha

Technologies 3 000 00

Purchase Discounts

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JOURNAL


1

2

3

4

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If payment is made by March 22 NetSolutionsrecords the discount as a reduction in cost.

Mar. 22 Accounts Payable—Alpha Technol. 3 000 00

Cash 2 940 00


2007

Purchase Discounts

JOURNAL


1

2

3

4

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If NetSolutions does not pay the invoice untilApril 11, it would pay the full amount.

Apr. 11 Accounts Payable—Alpha Technol. 3 000 00

Cash 3 000 00

2007

Purchase Discounts

Purchases Returns and Allowances

A purchases return involves actuallyreturning merchandise that isdamaged or does not meet the

specifications of the order.

When the defective or incorrectmerchandise is kept by the buyer andthe vendor makes a price adjustment,

this is a purchases allowance.

NetSolutions received thedelivery from Maxim

Systems and determined that$900 of the items were notthe merchandise ordered.

Debit memorandum #18 isissued to Maxim Systems.


Anda mengirim barang yang tidak sesuaipesanan. Bersama ini kami kirimkan Debit

memo berkaitan dengan pengembalian brg tsb.

Mar. 7 Accounts Payable—Maxim Systems 900 00

Debit Memo No. 18


Purchases Returns and Allowances Purchases Returns and Allowances

On May 2, NetSolutions purchased $5,000of merchandise from Delta Data Link,

subject to terms 2/10, n/30.

May 2 Merchandise Inventory 5 000 00

Purchased merchandise.

Accounts Payable—Delta Data 5 000 00

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On May 4, NetSolutions returns$3,000 of the merchandise.

May 4 Accounts Payable—Delta Data Links 3 000 00

Returned portion of

merchandise purchased.



On May 12, NetSolutions pays the amount due.

May 12 Accounts Payable—Delta Data Links 2 000 00

Paid invoice.

Cash 1 960 00


($5,000 –$3,000) x

2%

Sales Taxes

On August 12, merchandise is sold onaccount to Lemon Company, $100. The

state has a 6% sales tax.

Aug. 12 Accounts Receivable—Lemon Co. 106 00

Sales 100 00

Sales Taxes Payable 6 00

Invoice No. 339

Sales Taxes

On September 15, the seller sends in apayment of $2,900 to the taxing unit for

the August taxes collected.

Sept.15 Sales Tax Payable 2 900 00

Cash 2 900 00

Payment for sales taxes

collected during August.

Merchandise TransactionsIllustration of Accounting for

Merchandise Transactions

July 1. Scully Company sold merchandise on accountto Burton Co., $7,500, terms FOB shipping point, n/45.

The cost of the merchandise sold was $4,500.

Scully Company (Seller)Accounts Receivable—Burton Co. 7,500

Sales 7,500

Cost of Merchandise Sold 4,500Merchandise Inventory 4,500

Burton Company (Buyer)Merchandise Inventory. 7,500

Accounts Payable—Scully Co. 7,500



Scully Company (Seller)

No entry.

Burton Company (Buyer)Merchandise Inventory 150

Cash 150

July 2. Burton Company paid transportation charges of$150 on July 1 purchase from Scully Company.

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July 5. Scully Company sold merchandise on accountto Burton Co., $5,000, terms FOB Destination, n/30.

The cost of the merchandise sold was $3,500.


Sales 5,000

Cost of Merchandise Sold 3,500Merchandise Inventory 3,500

Burton Company (Buyer)Merchandise Inventory. 5,000




July 7. Scully Company paid transportation costs of

$250 for delivery of merchandise sold to BurtonCompany on July 5.

Scully Company (Seller)Transportation Out 250

Cash 250

Burton Company (Buyer)No entry.



July 13. Scully Company issued Burton Company a creditmemorandum for $1,000 of merchandise returned from a July 5

purchase on account. The cost of the merchandise was $700.

Scully Company (Seller)Sales Returns and Allowances 1,000

Accounts Receivable—Burton Co. 1,000

Merchandise Inventory 700Cost of Merchandise Sold 700

Burton Company (Buyer)Accounts Payable—Scully Co. 1,000

Merchandise Inventory 1,000



July 15. Scully Company received paymentfrom Burton Company for purchase of July 5.

Scully Company (Seller)Cash 4,000



Cash 4,000



July 18. Scully Company sold merchandise on account to BurtonCompany, $12,000, terms FOB shipping point, 2/10, n/eom. Scully

prepaid transportation costs of $500, which were added to the invoice.The cost of the merchandise sold was $7,200.


Sales 12,000

Accounts Receivable—Burton Co. 500Cash 500

Burton Company (Buyer)Merchandise Inventory 12,500




July 18. Scully Company sold merchandise on account to BurtonCompany, $12,000, terms FOB shipping point, 2/10, n/eom. Scully

prepaid transportation costs of $500, which were added to the invoice.The cost of the merchandise sold was $7,200.

Continued (Seller)Cost of Merchandise Sold 7,200

Merchandise Inventory 7,200

Burton Company (Buyer)

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July 28. Scully Company received paymentfrom Burton Company for purchase of July

18, less discount (2% x $12,000).

Scully Company (Seller)Cash 12,260Sales Discounts 240



Merchandise Inventory 240Cash 12,260

Statement of Financial Position Accounts

200 Liabilities210 Accounts Payable211 Salaries Payable212 Unearned Rent215 Notes Payable

300 Owner’s Equity310 Chris Clark, Capital311 Chris Clark, Drawing312 Income Summary

100 Assets110 Cash112 Accounts Receivable115 Merchandise Inventory116 Office Supplies117 Prepaid Insurance120 Land123 Store Equipment124 Accumulated Depreciation—

Store Equipment125 Office Equipment126 Accumulated Depreciation—

Office Equipment

NetSolutionsChart of Accounts

Income Statement Accounts

600 Other Income610 Rent Revenue

700 Other Expense710 Interest Expense

400 Revenues410 Sales411 Sales Returns and

Allowances412 Sales Discounts

500 Costs and Expenses510 Cost of Merchandise Sold520 Sales Salaries Expense521 Advertising Expense522 Depreciation Expense—

Store Equipment523 Transportation Out529 Miscellaneous Selling Expense530 Office Salaries Expense531 Rent Expense532 Depreciation Expense—

Office Equipment533 Insurance Expense534 Office Supplies Expense539 Miscellaneous Admin. Expense

NetSolutionsChart of Accounts Merchandise Inventory

Shrinkage

Timbulnya suatu perbedaanantara saldo menurut catatanperusahaan dan saldo aktual

persediaan yang ada digudang

Merchandise InventoryShrinkage

Saldo persediaan December31, 2007 menurut buku besar$63,950. Hasil perhitunganfisik persediaan di gudang

adalah $62,150

Perlu Adjustment

Merchandise InventoryShrinkage

Dec. 31 Cost of Merchandise Sold 1 800 00


Adjusting Entry

Inventory records $63,950Inventory count 62,150Inventory shortage $ 1,800

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Profitability Measures -- Effective Use of Assets

Ratio of Net Sales to Assets

Sears PenneyNet sales $41,366,000 $31,846,000Total assets:

Beginning of year $50,409,000 $19,742,000End of year $44,317,000 $20,908,000Average $47,363,000 $20,325,000

Ratio of net sales to assets .87 to 1 1.57 to 1

Ratio Use: To assess the effectiveness in theuse of assets to generate sales.

Perusahaan Jasa

Pendapatan $XXX

Biaya operasi –XXX

Laba bersih $XXX

Nature of Businesses

Perusahaan Dagang

Penjualan $XXX

Kos barang terjual –XXX

Laba kotor $XXX

Biaya operasi –XXX

Laba bersih $XXX

Nature of BusinessesIsi Statemen Laba-Rugi

PenjualanPotongan penjualanKembalian dan keringanan penjualan

Penjualan bersih

Kos barang terjual:Sediaan barang, awalPembelian

Potongan pembelianKembalian dan keringanan

Pembelian bersihKos pengangkutan

Kos barang tersedia dijualSediaan barang, akhir

Laba kotor penjualan

Biaya operasi:Biaya penjualanBiaya administratif dan umum

Laba operasi

152.3002.7002.000

148.6004.200

1.5002.000

33.700

152.800186.500

36.000

38.85025.150

255.500

3.500252.000

150.500101.500

64.00037.500

Multiple-StepIncome

Statement

Revenue from sales:Sales $720,185Less:Sales returns and allowances $ 6,140

Sales discounts 5,790 11,930Net sales $708,255

Cost of merchandise sold 525,305

Gross profit $182,950

NetSolutionsIncome Statement For the Year Ended December 31,

2007

Continued

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Operating expenses:Selling expenses:

Sales salaries expense $56,230Advertising expense 10,860Depr. Expense–store equipment 3,100Miscellaneous selling expense 630

Total selling expenses $ 70,820Administrative expenses:

Office salaries expense $21,020Rent expense 8,100Depr. expense–office equipment 2,490Insurance expense 1,910Office supplies expense 610Misc. administrative expense 760

Total admin. expenses 34,890Total operating expenses 105,710

Income from operations $ 77,240

Continued

Other income and expenses:Rent revenue $ 600Interest expense (2,440) (1,840)

Net income $75,400

Concluded

Single-Step IncomeStatement for aMerchandising

Business

Revenues:Net sales $708,255Rent revenue 600

Total revenues $708,855Expenses:

Cost of merchandise sold $525,305Selling expenses 70,820Administrative expenses 34,890Interest expense 2,440

Total expenses 633,455

Net income $ 75,400

NetSolutionsIncome Statement

For the Year Ended December 31, 2007

Statement of Owner’sEquity for a

MerchandisingBusiness

Chris Clark, capital, 1/1/07 $153,800Net income for year $75,400Less withdrawals 18,000Increase in owner’s equity 57,400Chris Clark, capital, 12/31/07 $211,200

NetSolutionsStatement of Owner’s Equity

For the Year Ended December 31, 2007

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Statement ofFinancial Position

Assets

Current assets:Cash $52,950Accounts receivable 91,080Merchandise inventory 62,150Office supplies 480Prepaid insurance 2,650

Total current assets $209,310

NetSolutionsStatement of Financial Position

December 31, 2007

Continued

Property, plant, and equipment:Land $20,000Store equipment $27,100

Less accumulateddepreciation 5,700 21,400

Office equipment $15,570Less accumulated

depreciation 4,720 10,850Total property, plant, andequipment 52,250

Total assets $261,560

Continued

LiabilitiesCurrent liabilities:

Accounts payable $22,420Note payable (current portion) 5,000Salaries payable 1,140Unearned rent 1,800

Total current liabilities $ 30,360Long-term liabilities:

Note payable (due 2017) 20,000

Total liabilities $ 50,360Owner’s Equity

Chris Clark, capital 211,200

Total liabilities and owner’s equity $261,560

Concluded

The End

Chapter 6

Akuntansi untuk Perusahaan Dagang - Alia's Weblog · Accounts Payable—Magna Data 900 00 10...

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