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    Tugas Pertemuan 4

    Uploaded by

    Nisrina Chairunnisa
    The document contains accounting problems and solutions related to income statements and retained earnings statements for Twain Corporation for the period ended June 30, 2015. The problems ask the student to identify missing information, provide an income statement, and analyze financial statements. The student provides the missing income statement and analyzes retained earnings.

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    Tugas Pertemuan 4

    Uploaded by

    Nisrina Chairunnisa
    88 views6 pages
    The document contains accounting problems and solutions related to income statements and retained earnings statements for Twain Corporation for the period ended June 30, 2015. The problems ask the student to identify missing information, provide an income statement, and analyze financial statements. The student provides the missing income statement and analyzes retained earnings.

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    © © All Rights Reserved

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    The document contains accounting problems and solutions related to income statements and retained earnings statements for Twain Corporation for the period ended June 30, 2015. The problems ask the student to identify missing information, provide an income statement, and analyze financial statements. The student provides the missing income statement and analyzes retained earnings.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    88 views6 pages

    Tugas Pertemuan 4

    Uploaded by

    Nisrina Chairunnisa
    The document contains accounting problems and solutions related to income statements and retained earnings statements for Twain Corporation for the period ended June 30, 2015. The problems ask the student to identify missing information, provide an income statement, and analyze financial statements. The student provides the missing income statement and analyzes retained earnings.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 6

    Tugas Akuntansi Keuangan Menengah 1

    Nisrina Chairunnisa
    20133063

    Soal 1

    JAWAB :
    TWAIN CORPORATION
    Income Statement
    Ended June 30, 2015

    Sales
    Sales revenue $1,578,500
    Less: Sales discounts $31,150
    Sales returns and allowances 62,300 93,450
    Net sales 1,485,050
    Cost of goods sold 896,770
    Gross profit 588,280

    Operating Expenses
    Selling expenses
    Sales commissions\ 97,600
    Salaries and wages expense 56,260
    Travel expense 28,930
    Delivery expense 21,400
    Entertainment expense 14,820
    Telephone and Internet expense 9,030
    Maintenance and repairs expense 6,200
    Depreciation expense 4,980
    Bad debt expense 4,850
    Miscellaneous selling expenses 4,715 248,785

    Administrative Expenses
    Maintenance and repairs expense 9,130
    Property tax expense 7,320
    Depreciation expense 7,250
    Supplies expense 3,450
    Telephone and Internet expense 2,820
    Office expenses 6,000 35,970
    Income from operations 303,525

    Other Revenues and Gains


    Dividend revenue 38,000

    Other Expenses and Losses


    Interest expense 18,000

    Income before income tax 323,525


    Income tax 102,000
    Net income $221,525
    Earnings per common share ($221,525 – $9,000) ÷ 80,000] $2.66*

    TWAIN CORPORATION
    Retained Earnings Statement
    Ended June 30, 2014

    Retained earnings, July 1, 2013, as reported $337,000


    Correction of depreciation understatement, net of tax
    (17,700)
    Retained earnings, July 1, 2013, as adjusted 319,300
    Add: Net income 221,525
    540,825
    Less:
    Dividends declared on preferred stock $ 9,000
    Dividends declared on common stock 37,000 46,000
    Retained earnings, June 30, 2014 $494,825

    Soal 2
    JAWAB :

    Tidak Diungkapkan adalah kesalahan yang telah hilang berupa laporan laba rugi. Untuk

    menyelesaikan kesalahan ini maka bisa dengan melampirkan laporan laba rugi.

    Soal 3

    JAWAB :

    PT. SUMATERA JAYA


    Laporan Laba Rugi
    Untuk Periode berakhir 31 Des
    (SAK ETAP tanpa operasi dihentikan)

    Penjualan 65.000.000
    Potongan penjualan (1.200.000)
    Retur penjualan (980.000)
    Penjualan bersih 62.820.000
    Beban pokok penjualan (49.000.000)
    Laba Kotor 13.820.000

    Beban / Pendapatan Operasi


    Beban Penjualan
    Beban gaji bagian penjualan 4.500.000
    Beban depresiasi kendaraan (truk) 876.000
    Beban penjualan lainnya 2.340.000
    Beban perlengkapan toko 800.000
    Total Beban Penjualan - 8.516.000

    Beban Umum dan Administrasi


    Beban depresiasi bangunan kantor 450.000
    Beban gaji karyawan kantor 6.000.000
    Beban umum dan administrasi lainnya 630.000
    Total Beban Umum dan Administrasi - 7.080.000

    Pendapatan Operasi Lainnya


    Pendapatan sewa 800.000
    Pendapatan deviden 5.000.000
    Keuntungan penjualan kendaraan 3.000.000
    Kerugian penjualan tanah (40.000)
    8.760.000
    Laba Operasi 6.984.000

    Pendapatan / Beban Keuangan


    Pendapatan keuangan 300.000
    Beban Keuangan (678.000)
    (378.000)
    Laba sebelum pajak penghasilan 6.606.000
    Beban PPH (25%) (1.651.500)

    Laba Tahun Berjalan 4.954.500

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