I. SOAL TEORI (Bobot 20) : Inventory. (Bobot 5) Multiple Step Income Statement

Universitas Pembangunan Nasional “Veteran” Jakarta
Fakultas Ekonomi
SOAL UJIAN AKHIR SEMESTER GASAL T.A .2015/2016

Mata Kuliah : PENGANTAR AKUNTANSI I
Waktu : 120 menit
Hari/Tanggal : ...... 2015
Dosen : Yoyoh Guritno, SE.AK,Msi
DR. Erna Hernawati, Ak,CPMA, CA
Litdia,SE,MSi
Drs Kornel Sitanggang.MM
Program Studi : SI Akuntansi, S1 Manajemen dan DIII
Akuntansi,DIII KP
Sifat Ujuan : Tutup Buku
Perhatian :1. Tulis nama, NPM,Kelas dan Dosen

2. Taati peraturan ujian yang telah ditentukan
3. Pelanggaran terhadap peraturan ujian akan dikenakan sanksi akademis
4. Bacalah soal dengan baik sebelum menjawab
5. Tidak diperkenankan menggunakan pensil
I. SOAL TEORI ( bobot = 20)

1. Jelaskan bagaimana adjusting entry di laksanakan terhadap merchandise Inventory
pada akhir periode baik untuk metode perpetual maupun metode periodik (bobot=10)
2. Jelaskan alasan perusahaan menggunakan metode estimasi penilaian Merchandise
Inventory. (bobot=5)
3. Jelaskan dimana dan apa alasannya masing masing akun ini disajikan dalam laporan
multiple step income statement:
(a) gain on sale of equipment,(b) interest expense, (c) casualty loss from vandalism,.
(bobot=5)
II. SOAL PROBLEM ( bobot = 80)

SOAL 1 ( bobot = 20)
The company has the same inventory, purchases, and sales data for the month of March as
shown earlier (The company using FIFO Inventory cost flow method )
Date Inventory unit Cost Sales Price

s Unit cost Total Unit price Total
March 1 Beginning Inv. 200 @ $4.00 $ 800
10 Purchases 500 @ $5.00 2,500
15 Sales 500 @ $ 8.00 $ 4,000
20 Purchases 400 @ $5.50 2.200
25 Sales 400 @ $ 8.50 3,400
26 Sales Return 10 @ $ 8.50 85
30 Purchases 300 @ $6.00 1,800
Note: All purchases and sales in cash
Instructions
a. Jurnalize the transaction on March under perpetual inventory system and Periodic
system
b. Under Periodic system, determine the cost of inventory on hand and the cost of
goods sold at March 31
Jawab :
a. perpetual Inventory system
Date Account Debit Credit
March 10 Merchandise Inventory 2500
cash 2500
15 Cash 4000
sales 4000
COGS ( 800 + 300x5) 2300

Merchandise Inventory 2300
20 Merchandise Inventory 2200

cash 2200
25 Cash 3400
sales 3400
COGS ( 200x5 + 200x5.5) 2100

26 Sales return and allowance 85

cash 85
COGS 55
30 Merchandise Inventory 1800

cash 1800
a. periodic Inventory system

Date Account Debit Credit
March 10 Purchase 2500
cash 2500
15 Cash 4000
sales 4000
20 Purchase 2200
cash 2200
25 Cash 3400
sales 3400
26 Sales return and allowance 85

cash 85
30 Purchase 1800
cash 1800
b. Nilai persediaan akhir menurut metode periodic :
Date Inventory unit Total units

s Price
March 1 Beginning Inv. 200 $ 800
10 Purchases 500 2,500
15 Sales 500
20 Purchases 400 2.200
25 Sales 400
26 Sales Return (10)
30 Purchases 300 1,800
TOTAL 1400 7,300 890
Persediaan yang tersedia dijual = 1400 unit

Persediaan yang terjual = 890 unit
Persediaan akhir periode = 510 unit
Cost persediaan akhir:
300 unit $6 $ 1,800
210 unit $5,5 $ 1,155
510 unit $ 2,955
Cost of Goods Sold :

Persediaan yang tersedia dijual 1400 unit = $ 7,300
Persediaan akhir 2,955
COGS $ 4,345
SOAL 2 ( bobot nilai 40 )

Berikut adalah adjusted trial balance South Coast Boards Co pada periode yang berakhir 31
Juli 2015
SOUTH COAST BOARDS CO
Adjusted Trial Balance
July 31, 2015
Debit Credit
Cash $ 78,400
Accounts Receivable 128,550
Merchandise Inventory 589,850
Prepaid insurance 4,300
Store Supplies 4,700
StoreEquipment 469,500
Accumulated Depreciation—Store Equipment $ 75,500
Accounts Payable 78,600
Salaries Payable 7,100
Share Capital 500,000
Retained Earnings 55,300
Dividends 135,000
Sales 3,384,850
Sales Returns and Allowances 101,700
Sales Discount 60,180
Cost of Goods Sold 1,729,170
Sales Salaries Expense 362,000
Advertising Expense 88,500
Depreciation Expense 18,800
Store Supplies Expense 9,100
Misc Selling Expense 12,600
Office Salaries Expense 200,000
Rent Expense 88,700
Insurance Expense 12,500
Misc Admin. Expense 7,800
Totals $4,101,350 $4,101,350
Instruksi:
1. Buatlah jurnal penyesuaian, jika nilai persediaan sebelum adjusting entry sebesar
$ 601,070 ( bobot = 5)
2. Prepare an Income statement,a statement of Retained Earning,and the Statement of
Financial Position. .( bobot = 20)
3. Prepare closing entries and post closing trial balance .( bobot = 15)
Jawab :
1. COGS 11.220
Merchandise Inventory 11.220
2 dan 3 jawaban ada di working template
SOAL 3 Pilih 2 soal diantara 3 soal berikut ini ( bobot = 20)

A. Pada tanggal 1 Januari 2015 toko memiliki persediaan sebesar $ 52.000.
Transaksi selama bulan januari sampai 1 Maret :
Pembelian Januari $ 84.000
Diskon pembelian 2000
Transport pembelian 1620
penjualan Januari 120.000
Diskon penjualan 11,600
Return penjualan 4,000.
Pada tanggal 1 Maret 2015 kebakaran menghancurkan sebagian besar persediaan. Tingkat
laba kotor sebesar 25% dari harga pokok. Merchandise yang tidak rusak setelah
kebakaran diperkirakan 60%. Hitung jumlah kerugian kebakaran, dengan asumsi toko
tidak memiliki asuransi
Jawab :
Persediaan awal $ 52000
Pembelian Januari $ 84,000
Diskon pembelian ( 2000)
Transport pembelian 1620
Total pembelian 83,620
Persediaan tersedia untuk dijual $ 135,620
Penjualan $ 120,000
Diskon penjualan 11,600
Return penjualan 4,000. 15,600
Penjualan bersih $ 104,400
Estimasi Laba kotor = 20% x104,400 20,880
Harga pokok penjualan 83,520
Estimasi nilai persediaan 1 Maret $ 52,100
Jumlah kerugian = $ 52100 x 40% = $ 20,840
B. Seo Camera Shop uses the lower-of-cost-or-net realizable value method for its inventory.
The following data are available at December 31.
Net Realizable LCNRV
Item Cost Value .
Cameras:
Mii~olta $ 170,000 $156,000 156,000
Canon 150,000 152,000 150,000
Light meters:
Vivitar 125,000 115,000 115,000
Kodak 120,000 135,000 120,000
lnstructions
a. Determine the amount of the ending inventory by applying the lower-of-cost-or-net
realizable value method by group or by individual
b. Jurnalize adjusting entry at December 31
Jawab :
a. Net Realizable Lower Cost or
Item Cost Value . NRV .
Individual group
Cameras:
Mii~olta $ 170,000 $156,000 $ 156,000
Canon 150,000 152,000 150,000
$ 320,000 $308,000 $ 308,000
Light meters:
Vivitar $ 125,000 $ 115,000 $ 115,000
Kodak 120,000 135,000 120,000
$ 245,000 $ 250,000 245,000
TOTAL $ 565,000 $ 541,000 $ 553,000
b. Jurnal :
by group : COGS /Loss on decline to NRV 12,000

By individual : COGS /Loss on decline to NRV 24,000
C. On October 1 the accounts payable ledger of Ming Company showed the following
balances: transactions involving the payment of cash were as follows.
Oct. 1 Purchased merchandise, check no. 63, $300.
3 Purchased equipment, check no. 64, $800.
5 Paid Bovary Company balance due of $2,700, less 2% discount, check no. 65,
$2,646.
10 Purchased merchandise, check no. 66, $2,250.
15 Paid Pyron Co. balance due of $1,800, check no. 67.
16 T. Ming, the owner, pays his personal insurance premium of $400, check no. 68.
19 Paid Nyman Co. in full for invoice no. 610, $1,600 less 2% cash discount,check
no. 69, $1,568.
29 Paid Sims Company in full for invoice no. 264, $2,500, check no. 70.
Instructions
(a) Journalize the transactions above in a four-column cash payments journal with
columns for Other Accounts Dr., Accounts Payable Dr., Merchandise Inventory Cr.,
and Cash Cr. Foot and crossfoot the journal.
(b) Post the October transactions to these accounts.
(c) Prove the agreement of the control account and the subsidiary account balances.
Jawab

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Universitas Pembangunan Nasional “Veteran” Jakarta

SOAL UJIAN AKHIR SEMESTER GASAL T.A .2015/2016

Perhatian :1. Tulis nama, NPM,Kelas dan Dosen

I. SOAL TEORI ( bobot = 20)

II. SOAL PROBLEM ( bobot = 80)

Date Inventory unit Cost Sales Price

COGS ( 800 + 300x5) 2300

20 Merchandise Inventory 2200

COGS ( 200x5 + 200x5.5) 2100

26 Sales return and allowance 85

30 Merchandise Inventory 1800

a. periodic Inventory system

26 Sales return and allowance 85

b. Nilai persediaan akhir menurut metode periodic :

Date Inventory unit Total units

Persediaan yang tersedia dijual = 1400 unit

Cost of Goods Sold :

SOAL 2 ( bobot nilai 40 )

2 dan 3 jawaban ada di working template

SOAL 3 Pilih 2 soal diantara 3 soal berikut ini ( bobot = 20)

Jumlah kerugian = $ 52100 x 40% = $ 20,840

by group : COGS /Loss on decline to NRV 12,000

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