MAKALAH

AKUNTANSI PENGANTAR I

“ PERUSAHAAN DAGANG DUNIA RACING MOTORSPORT ”

DOSEN PEMBIMBING :

Ibu Prawita Yani, S.E., M.Ak.

DISUSUN OLEH :

1. Inkan Tara Audia ( 1910112008 )

2. Ida Rosyidah ( 1910112033 )
3. Andini Nuraulia W ( 1910112027 )
4. Putra Johan V ( 1910112046 )
5. Alifia Ayu Putri ( 1910212052 )
6. Khoirul Dwi S. ( 1910212038 )
7. Riza Audhina ( 1910212051 )

SA-8 / SM-8 / ENGLISH CLASS

SEKOLAH TINGGI ILMU EKONOMI INDONESIA SURABAYA
SURABAYA
2019
 FOREWORD

All praise and gratitude to the presence of Allah SWT who has bestowed His
mercy, so that we can complete the preparation of this paper with the title "World
Trading Motorsport Motorsport Company" which was submitted to fulfill the task of
Accounting Accounting Introduction I.

This paper contains a general description of the trading company World Motor
Racing Sport and also the preparation of the company's financial statements appropriately
and correctly. Hopefully the preparation of this paper can increase the compiler's
knowledge and self-understanding of this subject.

We realize that in the preparation of this paper far from perfect, both in terms of
composition, language, material, or writing. Therefore, we expect constructive criticism
and suggestions from various parties, to be a reference in the provision of our experience
to be better in the future.

In writing this paper, we would like to express our gratitude to those who helped
in completing this paper, especially to our Introductory 1 Lecturer who gave us
assignments and instructions, so that we could complete this task.

The author hopes that this paper can provide benefits especially for the authors
themselves and generally for anyone who reads it.

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 TABLE OF CONTENTS

COVER
FOREWORD……………………………………………………….…….
TABLE OF CONTENTS………………………………………………..
BAB I – PRELIMINARY…………………………………………………..
1.1 Background…………………………………………………..........
1.2 Research Purposes………………………………………...............
BAB II – DISCUSSION…………………………………………….........
2.1 Definition of a Trading Company…………………………...........
2.2 Accounting Cycle………………………………………………....
2.3 Activity in a Trading Company……………………………...........
2.4 Organizational Structure of the Dunia Racing
Motorsport Trading Company…………………………………….
2.5 Type of Trade Product…………………………………………….
BAB III - RESEARCH METHODS…………………………………....
3.1 Research Methods…………………………………………………
BAB IV - RESEARCH RESULT…………………………………........
4.1 Adjusting Entries………………………………………………….
4.2 Trial Balance………………………………………………………
4.3 Worksheet…………………………………………………….…...
4.4 Financial Statement..........................................................................
4.5 Closing Journal................................................................................
BAB V - ATTACHMENT…………………………………………………

 5.1
Conclusi
n

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 BAB I
PRELIMINARY

1.1 Background

DUNIA Racing Motorsport, founded in November 2009. By 4 people. Engaged in

the business of buying and selling spare parts, and motorcycle racing equipment. Yusuf
Setyobudi as the leader, 3 racers. They are 4 friends in the scope of racing. The three
people are Yuyut Rudiharto, a former Motocross racer, Dragbike and road race. Reza
Road Race racer, Abdul Rozak Road Race racer. The DUNIA Racing Motorsport was
founded because 4 people saw good business opportunities in East Java and East
Indonesia. Because at that time in East Java there were only 2 specialty shops for racing
spare parts. And that's not yet able to meet the needs of racers in East Java. In addition to
business, Dunia Racing Motorsport also creates a network with the racing community,
especially in East Java by making it easy for drivers to get cheap and good racing spare
parts, as well as helping, several teams to get racing sponsors from several distributors
and spare part manufacturers in Indonesia. Also held training for young racers in East
Java in collaboration with East Java IMI. So that East Java racers get proud achievements
for East Java and Indonesia in general. This is done because the founders of the World of
Racing Motorsport are indeed big people in the Motor Racing World.

1.2 Research Purposes

• To find out the meaning of trading companies

• To find out the organizational structure of the Dunia Racing Motorsport trading
company

• To find out the financial statements of the Dunia Racing Motorsport trading company

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 BAB II

DISCUSSION

2.1 Definition of a Trading Company

Trading companies are companies whose main business is buying goods from
suppliers and reselling them to consumers without adding value. What is intended as
added value in this sense is not to change the shape or quantity of the nature of the item,
so that it has a high sale value. For example, we usually find grocery stores and
supermarkets. Both types of businesses buy daily necessities from suppliers and resell to
consumers.

In general, the characteristics of a trading company are divided into two. Namely
the business undertaken and accounting activities.

The work done is the trading company will buy merchandise and resell it without
processing. While accounting activities means trading companies will use a merchandise
inventory account, which includes the calculation of cost of goods sold (HPP), and also
profit and loss statements using the single step or multiple step forms.

2.2 Accounting cycle

1. Financial transactions.
2. Record all financial transactions based on original evidence of transactions
within one transaction period.
3. Keep a general journal, which is based on the records of the transaction of one
financial period.
4. Make a ledger.
5. Keep an adjusting entry.
6. Keep a closing journal.
7. Trial balance.

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2.3 Activity in a Trading Company

Only sell sparepart balap through online and offline

2.4 Organizational Structure of the Dunia Racing Motorsport Trading Company

Leader : Pak Yusuf Setyobudi

Marketing : Pak Yusuf Setyobudi

Treasurer : Mrs. Aisyah Kartikawati

Employees : Picolo, Anto, Yuyut, Huda, Pipit

2.5 Type of Trade Product

 Sparepart Balap
 OLI

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 BAB III

RESEARCH METHODS

3.1 Research Methods

The research method is the way or path taken in connection with the research
conducted, which has systematic steps. Sugiyono (2014, p. 6) states that:

"The research method can be interpreted as a scientific way to obtain valid data
with the aim to be found, developed, and proven, a certain knowledge so that it can be
used to understand, solve, and anticipate problems".

The research method includes research procedures and techniques. The research
method is an important step in solving research problems. By mastering research
methods, not only can solve various research problems, but also can develop the field of
science that is involved. In addition, sacrificing inventions that are useful for the wider
community in the world of education.

The research method used in this research is descriptive qualitative research

method. This method is collecting data using interviews with company owners, and
observing companies that are subjective. With other articles, research methods that are to
provide a clear picture of a problem in accordance with the facts on the ground.

There are five stages in conducting this research, namely:

1. Address the problem

2. Raising research questions
3. Collect relevant data
4. Conduct data analysis

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 BAB IV

RESEARCH RESULT

4.1 Adjusting Entries

ADJUSTING ENTRIES

UD DUNIA RACING

As of 30th Nov 2019

Account Name Debit (Rp) Credit (Rp)

Cost of Goods Sold 5,510,500
Inventory (Beginning) 5,510,500
Cost of Goods Sold 8,038,000
Purchase 7,924,000
Freight in Purchase 114,000
Inventory (Ending) 6,000,000
Cost of Goods Sold 6,000,000
TOTAL 19,548,500 19,548,500

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4.2 Trial Balance

TRIAL BALANCE

UD DUNIA RACING

As of 30th Nov 2019

Account Name Debit (Rp) Credit (Rp)

Cash 9,106,500
Account Receivable 3,642,000
Inventory 5,510,000
Land 15,000,000
Building 5,000,000
Accumulated Depreciation of Building 2,100,000
Office Equipment 350,000
Account Payable 3,622,500
Dunia Racing Equity 30,000,000
Dunia Racing Prive 20,000
Sales 13,944,500
Purchase 7,924,000
Freight in Purchase 114,000
Salary Expense 3,000,000
TOTAL 49,667,000 49,667,000

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4.3 Worksheet

WORKSHEET

UD DUNIA RACING

As of 30th Nov 2019

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4.4 Financial Statement

P/L
UD DUNIA RACING
AS OF 30 NOV 2019

Sales 13,944,500
Salary Expense ( 3,000,000)
COGS ( 7,548,500)
PROFIT 3,396,000

OWNER EQUITY
UD DUNIA RACING
AS OF 30 NOV 2019

Equity (beginning) 30,000,000

Prive 20,000
PROFIT 3,396,000
Equity (ending) 33,376,000

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 BALANCE SHEET

UD DUNIA RACING

As of 30 Nov 2019

ASSET LIABILITIES
Cash 9,106,500 Account payable 3,622,500
Account Receivable 3,642,000 Dunia racing equity 33,376,000
Inventory 6,000,000
Land 15,000,000
Building 5,000,000
Acc Depreciation of Building (2,100,000)
Office Equipment 350,000

TOTAL ASSET 36,998,500 TOTAL LIABILITIES 36,998,500

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4.5 Closing Journal

CLOSING JOURNAL

UD DUNIA RACING

As of 30 Nov 2019

1. Closing All Sales Accounts

Sales 13,944,500
Profit / Loss 13,944,500

2. Closing Inventory Ending

Inventory (Ending) 6,000,000
Profit / Loss 6,000,000

3. Closing Inventory Beginning

Inventory (Beginning) 5,510,500
Profit / Loss 5,510,500

4. Closing All Expense

Profit / Loss 3,000,000
Marketing Salary Expense 1,200,000
Administration Salary Expense 1,800,000

5. Closing Equity
Dunia Racing Equity 3,396,500
Profit / Loss 3,396,500

6. Closing Prive
Dunia Racing Equity 20,000
Dunia Racing Prive 20,000

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ATTACHMENT

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