Soal Uas Ganjil 2010 pengantar akuntansi
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Transcript of Soal Uas Ganjil 2010 pengantar akuntansi
Universitas Pembangunan Nasional Veteran JakartaFakultas Ekonomi
SOAL UJIAN AKHIR SEMESTER GANJIL TA. 2011/2012MATA KULIAH: PENGANTAR AKUNTANSI IWAKTU: 120 MenitHARI/TANGGAL: Senin, 30 Januari 2012DOSEN: Noegrahini Lastiningsih, SE,MMPROGRAM: S1 Manajemen & Akuntansi (Reguler Sore)SIFAT UJIAN: TUTUP BUKU
Perhatian :1. Tulis nama, NPM, Kelas dan Dosen2. Taati peraturan ujian yang telah ditentukan3. Pelanggaran terhadap peraturan ujian akan dikenakan sangsi akademik4. Bacalah soal dengan baik sebelum menjawab==========================================================================SOAL 1 (30%)
The following selectec transaction were completed during May 2011
May.3Purchased merchandise on account from Danny Company, $4,000 terms FOB shipping point, 2/10,n/30, with prepaid transaction cost of $120 added to the invoice.
5Purchased merchandise on account from Ary Company $8,500 terms FOB destination, 1/10, n/30 8Purchased office supplies for cash, $150. 10 Return merchandise purchased on May 5 from Ary Company., $1,300 13Paid Danny Company on account for purchase of May 3, less discount. 14Purchased merchandise for cash, $10,500. 15Paid Ary Company on account for purchase of May 5, less return of May 10 and discount. 28Sold merchandise on account to Fahry Company $3,480, terms 2/10,n/30. The cost of the merchandise sold was $1,400. 29Sold merchandis for cash $4,350. The cost of the merchandise sold was $1,750. 31Received merchandise returned by Fahry Company from sale on May 22, $1,480. The cost of the returned merchandise was $600.Instructions :
Journalize the transactions for May 2011
SOAL 2(70%)Nourse Company is a merchandising business. The account balances for Hansen Company as of December 31,2011, are as follows :110 Cash 46,400112 Accounts Receivable. 76,600115 Prepaid Insurance... 4,800116 Merchandise Inventory 89,400117 Supplies. 23,400 123 Strore Equipment.270,000124 Accumulated Depreciation Strore Equipment.. 56,000210 Notes Payable.. 102,000211 Accounts Payable.. 81,000221 Salaries Payable 16,000310 Nourse, Capital . 220,000311 Nourse, Drawing .. 20.000410 Sales. 1,528,400411 Sales Return and Allowances.. 15,200412 Sales Discounts 2,400510 Cost of Merchandise Sold 994,800519 Office Salaries Expense.. 180,000520 Sales Salaries Expense. 100,000521 Advertising Expense. 76,800522 Miscellaneous Office Expense 13,200 523 Miscellaneous Selling Expense 11,000 524 Delivery Expense. 33,400529 Office Rent Expense 43,000 530 Interest Expense. 1,000531 Utilities Expense 4,000532 Rent Revenue 2,000 530 Office Supplies Expense - 523 Store Supplies Expense - 532 Insurance Expense .. - 522 Depreciation Expense-Store Equipment. -2,005,400 2,005,400
At the end December, the following adjustment data were assembled, Analyze and use these data to completea. Merchandise inventory on December 31 $90,000b. Insurance expired during the year 1,600c. - Office Supplies Expense 7,400- Store Supplies Expense 800 d. Depreciation for the current year 18,000e. Accrued salaries on December 31 :Sales Salaries $ 2,400Office Salaries 1,800 4,200Instructions1. Journalize the adjusting entries2. Prepare an unadjusted trial balance in the worksheet and complete the worksheet3. Prepare an income, a statement of owners equity, and a balance sheet4. Prepare the closing entries, and a post closing trial balance
SOAL 3(20%)
Self- Examination Questions.1. The initial step in the process of developing an accounting system is called: A. analysis. C. implementation. B. design. D. feedback.
2. The policies and procedures used by management to protect assets from misuse, ensure accurate business information, and ensure compliance with laws and regulations are called: A. internal controls.C. systems design B. systems analysis. D. systems implementation
3. A payment of cash for the purchase of services should be recorded in the: A. purchases journal.C. revenue journal. B. cash payments journal.D. cash receipts journal.
4. When there are a large number of individual accounts with a common characteristic, it is common to place them in a separate ledger called a(n): A. subsidiary ledger.C. accounts payable ledger. B. creditors ledger.D. accounts receivable ledger.
5. Which of the following would be used in a computerized accounting system? A. Special journalsC. Electronic invoice form B. Accounts receivable control accountsD. Month-end postings to the general ledger nswers at E
Jawaban Soal Pengantar Akuntansi 1Program Studi S1 Akuntansi dan Manajemen (Reguler Sore)Dosen : Noegrahini L, SE.MMJOURNALDateAccount TitlePostRefDebitCredit
2011
May3Merchandise Inventory 4,120
Accounts Payable-Danny Company 4,120
5Merchandise Inventory 8,500
Accounts Payable-Ary Company 8,500
8Office Supplies 150 150
Cash
10Accounts Payable- Ary Company 1,300
Merchandise Inventory 1,300
13Accounts Payable- Danny Company 4,120
Merchandise Inventory 80
Cash 4,040
(4,000 (2% x 4,000) + 120)
14Merchandise Inventory10,500
Cash10,500
15Accounts Payable- Danny Company 7,200
Merchandise Inventory 72
Cash 7,128
((8,500 1,300) x 1% = 72; 8,500 1,300-72=7,128
28Accounts Receivable Fahry Company 3,480
Sales 3,480
Cost Of Merchandise Sold 1,400
Merchandise Inventory 1,400
29Cash 4,350
Sales 4,350
Cost of Merchandise Sold 1,750
Merchandise Inventory 1,750
31Sales Returns and Allowance 1,480
Accounts Receivable-Fahry Company 1,480
Merchandise Inventory 600
Cost of Merchandise Sold 600
Nourse CompanyWork SheetFor The Period Ended December 31,2011Account TitleTrial BalanceAdjustmentsAdj.Trial BalanceIncome StatemenBalance Sheet
DrCrDrCrDrCrDrCrDrCr
Cash 46,400 46,400 46,400
Accounts Receivable 76,600 76,600 76,600
Prepaid Insurance 4,800 1,600 3,200 3,200
Merchandise Inventory 89,400 600 88,800 88,800
Supplies 23,400 8,200 15,200 15,200
Store Equipment 270,000270,000270,000
Accum. Depr.-Store Equip. 56,00018,000 74,000 74,000
Notes Payable 102,000 102,000 102,000
Account Payable 81,000 81,000 81,000
Salaries Payable 16,000 4,200 20,200 20,200
Nourse,Capital 220,000 220,000 220,000
Nourse, Drawing 20,000 20,000 20,000
Sales1,528,4001,528,4001,528,400
Sales Returns and Allow. 15,200 15,200 15,200
Sales Discount 2,400 2,400 2,400
Cost of Good Sold 994,800 600 995,400 995,400
Office Salaries Expense 180,000 1,800 181,800 181,800
Sales Salaries Expense 100,000 2,400 102,400 102,400
Advertising Expense 76,800 76,800 76,800
Miscell. Office Expense 13,200 13,200 13,200
Miscell. Selling Expense 11,000 11,000 11,000
Delivery Expense 33,400 33,400 33,400
Office rent Expense 43,000 43,000 43,000
Interest Expense 1,000 1,000 1,000
Utilities Expense 4,000 4,000 4,000
Rent Revenue 2,000 2,000 2,000
Office Supplies Expense 7,400 7,400 7,400
Strore Supplies Expense 800 800 800
Insurance Expense 1,600 1,600 1,600
Deprec. Exp-Store Equip.18,000 18,000 18,000
2,005,4002,005,40032,60032,6002,027,6002,027,6001,507,4001,530,400520,200497,200
Net Income 23,000 23,000
1,530,4001,530,400520,200520,200
Nourse CompanyIncome StatemenFor The Period Ended December 31,2011
Revenue from sales:Sales1,528,400Sales Returns and Allowances15,200 Sales Discount 2,400 17,600Net Sales1,510,800COMS 995,400Gross Profit 515,400Operating expenses :Selling expenses:Sales Salaries Expense102,400Advertising Expense 76,800Delivery Expense 33,400Depreciation expense-Store Equipment 18,000Store Supplies Expense 800Miscellaneous Selling Expense 11,000Total Selling Expense 242,400Administrative expense :Office Salaries Expense181,800Office Rent Expense 43,000Office Supplies Expense 7,400Insurance Expense 1,600Miscellaneous Office Expense 13,200Utilities Expense 4,000 Total Administrative Expense 251,000Total operating expense 493,400Operating Income 22,000Other income and expense :Interest expense 1,000Rent Revenue 2,000 1,000Net Income 23,000
Nourse CompanyStatementof Owners EquityFor The Period Ended December 31,2011Capital, Jan 1,1211 220,000Net Income 23,000Drawing 20,000Additional Capital 3,000Capital. Dec 31,2011 223,000
Nourse CompanyBalance SheetAt December 31,2011AssetsCurrent Assets:Cash46,400Accounts Receivable76,600Prepaid Insurance 3,200Merchandise Inventory88,800Supplies15,200Total Current Assets 230,200Properti, plant, and EquipmentStore Equipment270,000Accumulated Depreciation-Store Equipment(74,000) Total Properti, Plant and Equipment196,000Total Asset426,200
LiabilitiesCurrent Liabilities:Accounts Payable 81,000Salaries Payable 20,200Total Current Liabilities101,200Long-term Liabilities :Notes Payable102,000Total Liabilities203,200Capital223,000Total Liabilities and Capital426,200
JOURNAL ADJUSTING ENTRIESDatePostRefDebitCredit
2011Adjusting Entries 7,400
Dec31Office Supplies Expense 800
Store Supplies Expense 8,200
Supplies
31Insurance Expense 1,600
Prepaid Insurance 1,600
31Depreciation Expense-Store Equipment 18,000
Accumulated Depreciation-Store Equipment18,000
31Office Salaries Expense 1,800
Sales Salaries Expense 2,400
Salaries Payable 4,200
31Cost of Goods Sold 600
Merchandise Inventory 600
JOURNALDatePostRefDebitCredit
2011Closing Entries
Dec31Sales1,528,400
Rent Revenue 2,000
Income Summary 1,530,400
31Income Summary1,507,400
Sales Returns and Allowances 15,200
Sales Discount 2,400
Cost of Goods Sold995,400
Office Salaries Expense181,800
Sales Salaries Expense102,400
Advertising Expense 76,800
Miscellaneous Office Expense 13,200
Miscellaneous Selling Expense 11,000
Delivery Expense 33,400
Office Rent Expense 43,000
Interest Expense 1,000
Utilities Expense 4,000
Office Supplies Expense 7,400
Store Supplies Expense 800
Insurance Expense 1,600
Depreciation Expense-Store Equipment 18,000
31Income Summary23,000
Capital 23,000
31Capital20,000
Drawing 20,000
Nourse CompanyPost Closing Trial BalanceAt December 31,2011Account TitleDebitCredit
Cash 46,400
Accounts Receivable 76,600
Prepaid Insurance 3,200
Merchandise Inventory 88,800
Supplies 15,200
Store Equipment 270,000
Accumulated Depreciation- Store Equipment 74,000
Notes Payable 102,000
Accounts Payable 81,000
Salaries Payable 20,200
Nourse, Capital 223,000
500,200 500,200
..Work SheetAccount TitleTrial BalanceAdjustmentsAdjusted.Trial BalanceIncome StatemenBalance Sheet
DrCrDrCrDrCrDrCrDrCr
Cash
Accounts Receivable
Prepaid Insurance
Merchandise Inventory
Supplies
Store Equipment
Accum. Depr.-Store Equip.
Notes Payable
Account Payable
Salaries Payable
Nourse,Capital
Nourse, Drawing
Sales
Sales Returns and Allow.
Sales Discount
Cost of Good Sold
Office Salaries Expense
Sales Salaries Expense
Advertising Expense
Miscell. Office Expense
Miscell. Selling Expense
Delivery Expense
Office rent Expense
Interest Expense
Utilities Expense
Rent Revenue
Office Supplies Expense
Strore Supplies Expense
Insurance Expense
Deprec. Exp-Store Equip.
Nourse CompanyWork SheetFor The Period Ended December 31,2011Account TitleTrial BalanceAdjustmentsAdj.Trial BalanceIncome StatemenBalance Sheet
DrCrDrCrDrCrDrCrDrCr
Cash 46,400 46,400 46,400
Accounts Receivable 76,600 76,600 76,600
Prepaid Insurance 4,800 1,600 3,200 3,200
Merchandise Inventory 89,400 600 88,800 88,800
Supplies 23,400 8,200 15,200 15,200
Store Equipment 270,000270,000270,000
Accum. Depr.-Store Equip. 56,00018,000 74,000 74,000
Notes Payable 102,000 102,000 102,000
Account Payable 81,000 81,000 81,000
Salaries Payable 16,000 4,200 20,200 20,200
Nourse,Capital 220,000 220,000 220,000
Nourse, Drawing 20,000 20,000 20,000
Sales1,528,4001,528,4001,528,400
Sales Returns and Allow. 15,200 15,200 15,200
Sales Discount 2,400 2,400 2,400
Cost of Good Sold 994,800 600 995,400 995,400
Office Salaries Expense 180,000 1,800 181,800 181,800
Sales Salaries Expense 100,000 2,400 102,400 102,400
Advertising Expense 76,800 76,800 76,800
Miscell. Office Expense 13,200 13,200 13,200
Miscell. Selling Expense 11,000 11,000 11,000
Delivery Expense 33,400 33,400 33,400
Office rent Expense 43,000 43,000 43,000
Interest Expense 1,000 1,000 1,000
Utilities Expense 4,000 4,000 4,000
Rent Revenue 2,000 2,000 2,000
Office Supplies Expense 7,400 7,400 7,400
Strore Supplies Expense 800 800 800
Insurance Expense 1,600 1,600 1,600
Deprec. Exp-Store Equip.18,000 18,000 18,000
2,005,4002,005,40032,60032,6002,027,6002,027,6001,507,4001,530,400520,200497,200
Net Income 23,000 23,000
1,530,4001,530,400520,200520,200