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Pengantar Akuntansi 1
UAS Semester Gasal 2014/2015
MOdul JAwaban KOEliah
MOJAKOE
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JAWABAN UAS GASAL PA1 2014-201
SOAL 1
1.
Dina Harus Maju
Bank Reconciliation
For The Month ended Nov 2014
Bank Book
Beginning Balance 15,008,000 Beginning Balance 16.503,000
Add
Add
Deposit in transit 2,090,000 Notes Receivable 295,000
Deduct
Deduct
Outstanding Check
NSF -500,000
no. 2907 -460,000 error on posting
no. 2910 -340,000 Ending Balance 16,298,000
Ending Balance 16,298,000
2.
30 Nov Cash 295,000
Interest Earned
295,000
30-Nov Account Receivable 500,000
Cash
500,000
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SOAL 2
a. AFDA=30.000.000
Sales on account= 5.000.000.000
1-30 hr= 150.000.000
31-60 hr=100.000.000
61-90 hr=125.000.000
>90 hr= 125.000.000
AFDA 1-30 hr = 7.500.000
AFDA 31-60 hr=10.000.000
AFDA 61-90 hr=18.750.000
AFDA >90 hr = 37.500.000
AFDA 73.750.000
b.
General Journal
10 Jul Notes Receivable 100.000.000
Account Receivable 100.000.000
15 Aug AFDA 10.000.000
AR 10.000.000
09 Okt Cash 103.000.000
NR 100.000.000
Interest Revenue 3.000.000
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11 Okt NR 60.000.000
Sales 60.000.000
COGS 45.000.000
Merchandise Inv. 45.000.000
10 Nov Cash 60.000.000
NR 60.000.000
Adjustment entry
BDE 10.000.000
AFDA 10.000.000
c.
Account Receivable
10 july 100.000.000
15 Aug 10.000.000
Notes Receivable
10 july 100.000.000
09 Okt 100.000.000
11 Okt 60.000.000
11 Nov 60.000.000
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SOAL 3
1a. FIFO – Perpetual
Date Goods Purchased COGS Inventory Balance
Jan1 [email protected]=5.700.000 [email protected]=5.700.000
5 [email protected]=5.400.000 [email protected]=5.700.000
[email protected]=5.400.000
9 [email protected]=5.700.000
[email protected]=2.400.000
[email protected]=3.000.000
14 [email protected]=7.200.000 [email protected]=3.000.000
[email protected]=7.200.000
20 [email protected]=3.000.000
[email protected]=2.400.000
[email protected]=4.800.000
30 [email protected]=7.500.000 [email protected]=4.800.000
[email protected]=7.500.000
13.500.000 12.300.000
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1b. FIFO – Periodic
Total cost of 1.200 units available for sale Rp25.800.000
Less ending inventory priced using FIFO
250 units from jan 30 purchases at Rp30.000 each (7.500.000)
200 units from jan 14 purchases at Rp24.000 each (4.800.000)
Ending inventory 13.500.000
COGS 12.300.000
1c. Average, Periodic
[email protected]=5.700.000
[email protected]=5.400.000
[email protected]=7.200.000
[email protected]=7.500.000
1.200 Rp25.800.000
Date Units Purchased Units Sold Unit
Inventory
Jan1 [email protected]=5.700.000 380
5 [email protected]=5.400.000 650
9 [email protected]=27.500.000 150
14 [email protected]=7.200.000 450
20 [email protected]=13.750.000 200
30 [email protected]=7.500.000 450
1.200units Rp25.800.000 750
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Average cost per unit= Rp25.800.000/1.200=Rp21.500
Total cost of 1.200 units available for sale Rp25.800.000
Less ending inventory priced using average
Cost basis: 450 units at Rp21.500 each (9.675.000)
COGS 16.125.000
2. Selama periode inflasi atau kenaikan harga, penggunaan FIFO akan mengakibatkan
hal ini:
1. Menghasilkan harga pokok penjualan yang rendah
2. Menghasilkan laba kotor yang tinggi
3.Menghasilkan persediaan akhir yang tinggi
SOAL 4
A).
PT Transindonesia
General Journal
2013
Date Accounts Debit Credit
8-Jan Vehicle ( Truck; Old )
240,000,000
Cash
240,000,000
2-Jul Vehicle ( Truck; Old )
1,500,000
Cash
1,500,000
31-Dec
Depr expense-
Vehicle ( Truck;old )
96,600,000
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Accumulated Depr-
Vehicle ( Truck;old )
96,600,000
PT Transindonesia
General Journal
2014
Date Accounts Debit Credit
1-Jan Vehicle ( Car )
350,000,000
Account Payable
350,000,000
24-Jun Vehicle ( Truck; Old )
20,000,000
Cash
20,000,000
2-Jul
Depr expense-
Vehicle ( Truck;old )
48,300,000
Accumulated Depr-
Vehicle ( Truck;old )
48,300,000
Vehicle ( Truck;new)
400,000,000
Accumulated Depre-
Vehicle ( Truck;old )
144,900,000
Vehicle ( Truck; Old )
261,500,000
Cash
200,000
Gain on sale
83,400,000
31-Dec
Depr expense-
Vehicle ( car )
15,000,000
Accumulated Depr-
Vehicle ( car )
15,000,000
Depr expense-
Vehicle ( Truck;new)
50,000,000
Accumulated Depr-
Vehicle ( Truck;new )
50,000,000
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B)
a.
b.
c.
Amortization
expense- Patent
30,000,000
Patent
30,000,000
Depletion
expense- Mineral
Mining
2,250,000,000
Acc Depletion -Mineral Mining
2,250,000,000
Loss from
impaired goodwill
50,000,000
Goodwill
50,000,000