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    E Learning AKL 1

    Uploaded by

    Silvia Istimeirianti
    1. The consignor shipped goods worth Rp.44,107,500,000 to the consignee and received cash of Rp.150,000,000 for goods sold directly. The consignee owes the consignor Rp.53,201,250,000. 2. The consignee sold the goods for Rp.62,625,000,000 and incurred expenses of Rp.9,423,750,000. Their commission owed to the consignor is Rp.9,393,750,000. 3. Closing entries were made to record the ending inventory at the consignee, commission income for the consignor, and retained earnings for

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    E Learning AKL 1

    Uploaded by

    Silvia Istimeirianti
    12 views11 pages
    1. The consignor shipped goods worth Rp.44,107,500,000 to the consignee and received cash of Rp.150,000,000 for goods sold directly. The consignee owes the consignor Rp.53,201,250,000. 2. The consignee sold the goods for Rp.62,625,000,000 and incurred expenses of Rp.9,423,750,000. Their commission owed to the consignor is Rp.9,393,750,000. 3. Closing entries were made to record the ending inventory at the consignee, commission income for the consignor, and retained earnings for

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    1. The consignor shipped goods worth Rp.44,107,500,000 to the consignee and received cash of Rp.150,000,000 for goods sold directly. The consignee owes the consignor Rp.53,201,250,000. 2. The consignee sold the goods for Rp.62,625,000,000 and incurred expenses of Rp.9,423,750,000. Their commission owed to the consignor is Rp.9,393,750,000. 3. Closing entries were made to record the ending inventory at the consignee, commission income for the consignor, and retained earnings for

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    12 views11 pages

    E Learning AKL 1

    Uploaded by

    Silvia Istimeirianti
    1. The consignor shipped goods worth Rp.44,107,500,000 to the consignee and received cash of Rp.150,000,000 for goods sold directly. The consignee owes the consignor Rp.53,201,250,000. 2. The consignee sold the goods for Rp.62,625,000,000 and incurred expenses of Rp.9,423,750,000. Their commission owed to the consignor is Rp.9,393,750,000. 3. Closing entries were made to record the ending inventory at the consignee, commission income for the consignor, and retained earnings for

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    of 11

    SOAL 1

    Laba bersih = 50.000

    Perhitungan bunga

    A = 15% x $10000 = $1500

    B = 15% x $25000 = $3750

    C = 15% x $15000 = $2250 +

    $7500

    Jurnal :

    Dr. Income Summary $7500

    Cr. Capital A $1500

    Cr. Capital B $3750

    Cr. Capital C $2250

    Perhitungan Gaji

    A = $4000

    B = $3000

    C = $3000

    Jurnal:

    Dr. Income Summary $10000

    Cr. Capital A $4000

    Cr. Capital B $3000

    Cr. Capital C $3000


    Perhitungan Withdraw

    A = $100 x 12 = $1200

    B = $100 x 12 = $1200

    C = $100 x 12 = $1200

    Jurnal :

    Dr. Capital A $1200

    Dr. Capital B $1200

    Dr. Capital C $1200

    Cr. Income Summary $3600

    Perhitungan Bonus untuk A

    A = ($50000 - $7500 - $10000) x 0,1

    = $32500 x 0,1

    = $3250

    Jurnal:

    Dr. Income Summary $3250

    Cr. Capital A $3250

    Pendistribusian Sisa Laba

    A = 3/10 x $29250 = $8775

    B = 4/10 x $29250 = $11700

    C = 3/10 x $29250 = $8775


    Jurnal :

    Dr. Income Summary $29250

    Cr. Capital A $8775

    Capital B $11700

    Capital C $8775

    ABC Partnership
    Statement of Partnership Equity
    For the Year Ended Dec 31 2016
    Capital A Capital B Capital C Total
    Beginning Capital $10000 $25000 $15000 $50000
    Balance
    Plus :
    Investments by Owners 2000 1000 2000 5000
    Net Income :
    Salary Allowance $4000 $3000 $3000 $10000
    Interest Allowance 1500 3750 2250 7500
    Bonus Allocated 3250 3250
    Balance Allocated 8775 11700 8775 29250
    Total Net Income $17525 $18450 $14025
    Less :
    Partners withdrawals ($1200) ($1200) ($1200) ($3600)
    Ending Capital $28325 $43250 $29825 $101400
    Balances

    Total modal riil = $ 101400 + $28000 = $129.400

    Hak D = ¼ x $129400 = $32350

    Hitung Selisih :

    Setoran Modal $28000

    Hak yang diperoleh $32350 +

    Bonus Untuk D $ 4350


    Dibebankan Kepada :

    A = 28325/101400 x 4350 = $1215

    B = 43250/101400 x 4350 = $1855

    C = 29925/101400 x 4350 = $1280

    Jurnal :

    Dr. Cash $28000

    Cr. Capital D $28000

    Dr. Capital A $ 1215

    Dr. Capital B $1855

    Dr. Capital C $1280

    Cr. Captal D $4350

    ABCD Partnership
    Statement of Partners Equity
    Per 2017
    Uraian A B C D Total
    Saldo modal sebelum $28325 $43250 $29825 - $101400
    anggota baru masuk
    Anggota baru masuk - - - $28000 $28000
    Bonus untuk anggota ($1215) ($1855) ($1280) $4325
    baru
    Saldo modal setelah $27110 $41395 $28545 $32350 $129400
    anggota baru masuk
    SOAL 2

    JV (o/L) A B C
    D K D K D K D K
    Inventory
    Purchase 1000 pada JV 1000
    Capital A 1000 Inventory 1000
    Inventory
    Purchase 1500 pada JV 1500
    Capital B 1500 Inventory 1500
    Inventory
    Purchase 2000 pada JV 2000
    Capital C 2000 Inventory 2000
    cash 5560
    Sales 5560
    Beban
    Komisi 556 Cash 185 Cash 159 Cash 212
    Comissio Comissio Comission
    Cash 556 n Income 185 n Income 159 Income 212
    Rent
    Expense 25
    General
    Expense 100
    Cash 125
    Closing
    Entries
    Sales 5560
    Income
    Summary 5560
    Ending
    Inventory  1060
    Income
    Summary 1060
    Income
    Summary -
    Beginning
    Inventory -
    Income
    Summary  4500
    Purchasing 4500
    Income
    Summary  681
    Rent
    Expense  25
    General
    Expense  100
    Commision
    Expense 556
    Income
    Summary  1450
    Capital A  281
    Capital B  421
    Capital C  702,5

    LAPORAN KEUANGAN

    Anggota Mainan Anak-Anak Komisi 10%


    Q Jumlah
    A 1850 185
    B 1590 159
    C 2120 212
    Total 5560 556
    P. Awal 0
    Pembelia
    n 30 4500
    P.Akhir 6 1060
    INCOME STATEMENT

    Periode

    Revenue

    Sales 5560

    Cost of sales

    Beginning Inventory 0

    Add : Purchase 4500

    Deducted : Ending Inventory 1060

    Cost Of Sales 3440

    Contribution Margin 2120

    Expense

    Commision Expense 556

    Rent Expense 25

    General Expense 100

    Total Expense 681

    Net Income $1439

    Didistribusikan

    1. Bonus untuk C
    $ 1439 - $34
    = $1405
    2. Untuk
    A : 2/10 x 1405 = 281
    B : 3/10 x 1405 = 421,5
    C : 5/10 x 1405 = 702,5
    SOAL 3

    CONSIGNOR

    1 N.E
    2 Dr. Consignment out 441071500
    Cr. Inventory 441071500
    Dr. Consignment out 150000
    Cr. Cash 150000

    5 Dr. Piutang Consignee 532012500


    Consigment out 94237500
    Cr. Consigment 626250000

    CONSIGNEE

    1 N.E
    2 N.E

    3 Dr. Cash 626250000


    Cr. Consigment in 626250000
    4 Dr. Consigment in 300000
    Cr. Cash 300000
    5 Dr. Consignation 532012500
    Cr. Hutang ke 532012500
    Congsinor
    Laporan Pertanggung Jawaban
    Consignee
    Periode

    A. Data Pokok
    N Nama Persediaan Penerimaan Penjualan Retu Persediaan
    o Produk Awal r Akhir
    1 AKL 1 20 1500 1250 270
    2 SIA 1 30 2500 2350 180
    JUMLAH 50 4000 3600 450

    REKAPITULASI

    Penjualan AKL 1 1250 x 156250000


    125000
    SIA 1 2350 x 470000000
    200000
    TOTAL 626250000
    BEBAN :
    Pengiriman Buku 300000
    Komisi 15% 93937500
    x626250000
    Total Beban 94237500
    hutang 532012500
    kepengamat

    CLOSING ENTRIES (CONSIGNEE)

    Dr. Consigment in 93937500

    Cr. Income Statement 93937500

    Dr. Income Statement 93937500

    Cr. Retained Earning 93937500

    consigment in (cr) 62628000


    0

    consigment in (dr) 53231250


    0

    commision fee 93967500

    CLOSING ENTRIES (CONSIGNOR)

    a. Hitung persediaan awal di consigment total


    Dr. Consigment Out 6071430
    Cr. Inventory 6071430

    b. Hitung persediaan akhir di consignee


    Dr. Inventory 49821480
    Cr. Consignment out 49821480

    c. Laba Consigment
    Dr. Consigment out 84541050
    Cr. Income Statement 84541050

    Dr. Income Statement 84541050


    Cr. Retained earnings 84541050

    consigment out (cr) 676071480


    consigment (dr) 591530430
    84541050

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