Financial Accounting

Tugas Kelompok ke-2

Week 5 / Sesi 7

Oleh Group 9 :

Karunia Putri Tanjung (2702354041)

Yohanes Adjie Kurniawan (2702364641)

Hasna Ayu Roida (2702343126)

Risky Anisa Dwi Utami (2702387430)

Information Systems

BINUS Online Learning

2023

ACCT6174 – Introduction to Financial Accounting

Soal 1

Berikut ini adalah Worksheet Monday Night Co yang belum diselesaikan.

Monday Night Co
Worksheet
For The Month Ended March 31, 2021
Account Titles Adjusted Trial Income Statement of Financial
Balance Statement Position
Dr Cr Dr Cr Dr Cr
Cash €7,442
Account Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated 4,800
Depreciation—Equip.
Notes Payable 5,700
Accounts Payable 5,672
Share Capital—Ordinary 22,000
Retained Earnings 4,000
Dividends 3,000
Service Revenue 12,590
Salaries and Wages Expense 9,840
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Interest Payable 57
Totals €54,819 €54,819

Informasi tambahan: Tidak ada saham biasa yang diterbitkan selama bulan Maret.

ACCT6174 – Introduction to Financial Accounting

Diminta:

1. Lengkapi worksheet Monday Night Co

Jawab :

Account Titles Adjusted Trial Income Statement Statement of Financial

Balance Position

Dr Cr Dr Cr Dr Cr

Cash €7,442 7,442

Account Receivable 7,840 7,840

Prepaid Rent 2,280 2,280

Equipment 23,000 23,000

Accumulated 4,800 4,800

Depreciation—Equi
p.

Notes Payable 5,700 5,700

Accounts Payable 5,672 5,672

Share 22,000 22,000

Capital—Ordinary

Retained Earnings 4,000 4,000

Dividends 3,000 3,000

Service Revenue 12,590 12,590

Salaries and Wages 9,840 9,840

Expense

Rent Expense 760 760

ACCT6174 – Introduction to Financial Accounting

 Depreciation 600 600
Expense

Interest Expense 57 57

Interest Payable 57 57

Totals 11,257 12,590 43,562 42,229

+1,333 +1,333

Totals €54,819 €54,819 12,590 12,590 43,562 43,562

2. Buatlah income statement, retained earnings statement dan statement of financial position
Jawab :

a. Income Statement

Revenue

Service Revenue 12,590

Expense

Salaries and Wages 9,840

Expense

Rent Expense 760

Depreciation 600
Expense

Interest Expense 57

Total Expense 11,257

Net Income 1,333

ACCT6174 – Introduction to Financial Accounting

b. Retained Earnings

Retained Earnings, 4,000

March 1

Net Income 1,333

Dividends 3,000

Retained Earnings, 2,333

March 31

c. Statement of Financial Position

Aktiva Pasiva

Cash 7,442 Equity

Account 7,840 Share 22,000

Receivable Capital -
Ordinary

Prepaid Rent 2,280 Retained 2,333

Earnings

Equipment 23,000 Liabilities

Accumulated (4,800) Notes 5,700

Depreciation— Payable
Equip.

Accounts 5,672
Payable

Interest 57
Payable

Totals 35,762 35,762

ACCT6174 – Introduction to Financial Accounting

3. Siapkan jurnal penutup dan post closing trial balance pada tanggal 31 Maret
Jawab :

a. Jurnal Penutup

Account Titles Dr Cr

Service Revenue 12,590

Income Summary 12,590

Income Summary 11,257

Salaries and Wages 9,840

Expense

Rent Expense 760

Depreciation Expense 600

Interest Expense 57

Income Summary 1,333

Retained Earnings 1,333

Retained Earnings 3,000

Dividends 3,000

ACCT6174 – Introduction to Financial Accounting

 Totals 28,180 28,180

b. Post Closing Trial Balance, March 31

Account Titles Dr Cr

Cash 7,442

Account Receivable 7,840

Prepaid Rent 2,280

Equipment 23,000

Accumulated 4,800
Depreciation—Equip.

Notes Payable 5,700

Accounts Payable 5,672

Share Capital—Ordinary 22,000

Retained Earnings 2,333

Interest Payable 57

Totals 40,562 40,562

ACCT6174 – Introduction to Financial Accounting

Soal 2

Berikut ini adalah informasi keuangan Marco Tennis Shop:

Saldo awal:

Cash $2,500, Inventory $1,700, dan Share capital – ordinary share $4,200.

Berikut ini adalah transaksi yang terjadi selama bulan April.

Apr. 4 Membeli raket dan bola dari Halo Co. $860 secara kredit, syarat 3/10, n/30.

6 Membayar ongkos angkut pembelian dari Halo Co. sebesar $74.

8 Menjual persediaan barang dagangan kepada customer $900 secara kredit, syarat n/30.

10 Melakukan pengembalian raket yang rusak atas pembelian dari Halo Co. sebesar $60

11 Membeli sepatu tenis dari Volker Sports secara tunai sebesar $300.

13 Melakukan pelunasan kepada Halo Co.

14 Membeli kemeja dan celana pendek tenis dari Linzey Sportswear $700 secara kredit,
syarat 2/10, n/60.

15 Menerima pengembalian uang tunai sebesar $90 dari Volker Sports untuk barang
dagangan rusak yang dikembalikan.

17 Membayar ongkos kirim atas pembelian ke Linzey Sportswear $25

18 Menjual barang dagangan kepada customer $1,200 secara kredit, syarat n/30.

20 Menerima pelunasan $500 tunai dari customer

21 Melunasi pembelian pada Linzey Sportswear

27 Memberikan allowance sebesar $25 kepada customer untuk pakaian tenis yang tidak
pas

30 Menerima pelunasan dari customer sebesar $630.

Diminta:

ACCT6174 – Introduction to Financial Accounting

a. Buatlah jurnal transaksi bulan April dengan menggunakan sistem persediaan periodik.

Jawab :

Tanggal Keterangan Debit Kredit

4 April Inventory $860

Account Payable $860

6 April Freight Expense $74

Cash $74

8 April Accounts Receivable $900

Sales Revenue $900

10 April Accounts Payable $60

Inventory $60

11 April Inventory $300

Cash $300

13 April Account Payable $800

Cash $800

14 April Inventory $700

Accounts Payable $700

15 April Cash $90

Sales Returns and Allowances $90

17 April Freight Expense $25

Cash $25

18 April Accounts Receivable $1,200

Sales Revenue $1,200

20 April Cash $500

Accounts Receivable $500

ACCT6174 – Introduction to Financial Accounting

 21 April Accounts Payable $700

Inventory $700

27 April Sales Returns and Allowances $25

Accounts Receivable $25

30 April Cash $630

Accounts Receivable $630

b. Buatlah neraca saldo pada tanggal 30 April 2017.

Jawab :

Akun Debit ($) Kredit ($)

Cash 1859

Account Receivable 945

Inventory 1700

Share Capital - ordinary 4200

Sales Revenue 2100

Sales Return & Allowances 25

Purchases 1860

Purchases Return & Allowances 150

Purchase Discount 38

Freight-In 99

Total 6488 6488

ACCT6174 – Introduction to Financial Accounting

c. Siapkan laporan laba rugi (sampai dengan gross profit), dengan asumsi sisa persediaan
pada tanggal 30 April adalah $2,140 (ending inventory).

Jawab :

Sales Revenue (Pendapatan Penjualan):

$2,100 ($900 + $1,200)

_________________________________________________________________

Awal Inventory = $1,700

Pembelian Bersih = Pembelian dari Halo Co.

Pembelian Bersih = $860

Ending Inventory = $2,140

Cost of Goods Sold:

Cost of Goods Sold = Awal Inventory + Pembelian Bersih - Ending Inventory
Cost of Goods Sold = $1,700 + $860 - $2,140
Cost of Goods Sold = $420

_________________________________________________________________

Gross Profit:
Gross Profit = Sales Revenue - Cost of Goods Sold
Gross Profit = $2,100 - $420 = $1,680

***

ACCT6174 – Introduction to Financial Accounting