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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
Date DescriptionPost.Ref. Dr Cr.
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
Merchandise Inventory 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
Date DescriptionPost.Ref. Dr Cr.
1
2
3
4
PAGE 27
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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
Date DescriptionPost.Ref. Dr Cr.
1
2
3
4
PAGE 27
5
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
Merchandise Inventory 60 00
2007
Purchase Discounts
JOURNAL
Date DescriptionPost.Ref. Dr Cr.
1
2
3
4
PAGE 27
5
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.
Purchases Returns and Allowances
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
Merchandise Inventory 900 00
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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Purchases Returns and Allowances
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.
Merchandise Inventory 3 000 00
Purchases Returns and Allowances
On May 12, NetSolutions pays the amount due.
May 12 Accounts Payable—Delta Data Links 2 000 00
Paid invoice.
Cash 1 960 00
Merchandise Inventory 40 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
Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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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Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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.
Scully Company (Seller)Accounts Receivable—Burton Co. 5,000
Sales 5,000
Cost of Merchandise Sold 3,500Merchandise Inventory 3,500
Burton Company (Buyer)Merchandise Inventory. 5,000
Accounts Payable—Scully Co. 5,000
Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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.
Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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
Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
July 15. Scully Company received paymentfrom Burton Company for purchase of July 5.
Scully Company (Seller)Cash 4,000
Accounts Receivable—Burton Co. 4,000
Burton Company (Buyer)Accounts Payable—Scully Co. 4,000
Cash 4,000
Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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.
Scully Company (Seller)Accounts Receivable—Burton Co. 12,000
Sales 12,000
Accounts Receivable—Burton Co. 500Cash 500
Burton Company (Buyer)Merchandise Inventory 12,500
Accounts Payable—Scully Co. 12,500
Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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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Merchandise TransactionsIllustration of Accounting for
Merchandise Transactions
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
Accounts Receivable—Burton Co. 12,500
Burton Company (Buyer)Accounts Payable—Scully Co. 12,500
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
Merchandise Inventory 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