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Copyright 2007 Prentice-Hall. All rights reserved
1
Merchandising Operations
Operasi Perusahaan Dagang
Merchandising Operations
Operasi Perusahaan Dagang
Chapter 5
Bab 5
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The series of events that begins when the companypurchases inventory, then sells the inventory, and lastly,
collects cash from customers is called theRangkaian peristiwa yang dimulai ketika perusahaanmembeli persediaan, kmd menjual persediaan tsb, danakhirnya menagih kas dari pelanggan, disebut
1. Accounting period2. perating cycle!. Accounting cycle". perating period
1. #eriode akuntansi2. $iklus perasi!. $iklus Akuntansi". #eriode perasi
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Answer% 2
&awaban% 2
Siklus Operasi Perusahaan Dagang
Kas
Persediaan
PiutangUsaha
'embeli persediaan
'enjual persediaan
'enagih kas daripelanggan
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Sistem Persediaan:
1. $istem persediaan periodik
2. $istem persediaan perpetual
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The inventory system that keeps a running record of allinventory as it is bought and sold is called
$istem persediaan yang menyelenggarakan catatan yangberkelanjutan atas semua persediaan yang dibeli dan dijualdisebut)
1 Periodic in!entor" s"stem
# Computeri$ed in!entor" s"stem% Perpetual in!entor" s"stem& Ph"sical in!entor" s"stem
1 Sistem persediaan periodik# Sistem persediaan komputerisasi% Sistem persediaan perpetual
& Sistem persediaan 'isik
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Answer% !
&awaban% !
Sistem persediaan perpetual "g modern
mencatat:+nit yg dibeli+nit yg dijual
+-uantitas persediaan yg ada di tangan
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(kuntansi utk Persediaan dlmSistem Perpetual
1. #embelian persediaan
a. /iskon #embelian
b. Retur dan pengurangan pembelian
c. 0iaya Transportasi reight in3freight out41. 0 $hipping #oint
2. 0 /estination
2. #enjualan persediaan
a. #enjualan Tunai
b. #enjualan -redit
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6lark 6ompany uses a perpetual inventory system. Theentry to record the purchase of inventory on account would
include6lark 6ompany menggunakan sistem persediaan perpetual.&urnal untuk mencatat akun pembelian persediaan meliputi
1 ( credit to sales re!enue
# ( debit to in!entor"% ( debit to purchases& ( credit to in!entor"
1 Kredit utk pendapatan pen)ualan# Debet utk persediaan% Debet utk pembelian& Kredit utk persediaan
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Answer% 2 &awaban% 2
The entry is% &urnalnya adl%89:9RA; &R:A;3 &urnal mum
D(*+ D+SC,-P*-O. ,+/ D+B-* C,+D-*
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>arris 6ompany purchased inventory for ?*==, credit terms131=, n3!=. nder a perpetual inventory system, the entryto record a payment within the discount period includes acredit to>arris 6ompany membeli persediaan sebesar ?*==, syaratkredit 131=, n3!=. 'enurut sistem persediaan perpetual,
jurnal utk mencatat pembayaran dalam periode diskonmeliputi kredit utk1 (ccounts Pa"able# Purchase Discounts% -n!entor"& Sales Discounts
1 Utang Usaha# Diskon Pembelian% Persediaan& Diskon Pen)ualan
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Answer% ! &awaban% !
The entry is &urnalnya adalah89:9RA; &R:A;3 &urnal mum
D(*+ D+SC,-P*-O. ,+/ D+B-* C,+D-*
Accounts #ayable3tang usaha *==
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>arris 6ompany purchased inventory for ?*==, credit terms131=, n3!=. nder a perpetual inventory system, >arriswould record a return of ?1== of merchandise purchasedby crediting>arris 6ompany membeli persediaan sebesar ?*==, syaratkredit 131=, n3!=. 'enurut sistem persediaan perpetual,>arris akan mencatat retur atas pembelian barang dagang
sebesar ?1== dengan mengkredit
1 Purchase ,eturns and (llo0ances# -n!entor"% Sales ,eturns and (llo0ances& (ccounts Pa"able
1 ,etur Pembelian dan Pengurangan# Persediaan% ,etur Pen)ualan dan Pengurangan& Utang Usaha
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Answer% 2 &awaban% 2
The entry is &urnalnya adalah89:9RA; &R:A;3&urnal mum
D(*+ D+SC,-P*-O. ,+/ D+B-* C,+D-*
Accounts #ayable3tang saha 1==
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6ollins 6ompany uses a perpetual inventory system.
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Answer% 1 &awaban% 1
0 /estination means that the seller pays the shippingcosts.
0 /estination berarti bahwa penjual membayar ongkosangkut
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$ales revenue minus cost of goods sold is called
#endapatan penjualan dikurangi harga pokokpenjualan disebut
1. 6ost of goods sold3>arga pokok penjualan
2. 8ross profit3;aba kotor!. :et profit3;aba bersih
". :et income3#endapatan bersih
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&awaban% 2
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'iller 6ompany sold merchandise on account for ?2==.These goods cost 'iller ?1*=. The entry to record thistransaction would include%
'iller 6ompany menjual barang dagang yangdiperhitungkan sebesar ?2==. >arga pokok barang ?1*=.&urnal utk mencatat transaksi meliputi%
1 Debit cost o' goods sold3 credit in!entor"4 #66# Debit in!entor"3 credit accounts recei!able4 #66% Debit sales re!enue3 credit cost o' goods sold4 #66& Debit accounts recei!able3 credit sales re!enue4 #66
1 Debet harga pokok pen)ualan3 kredit persediaan4 #66# Debet persediaan3 kredit piutang usaha4 #66% Debet pendapatan pen)ualan3 kredit harga pokok pen)ualan4 #66& Debet piutang usaha3 kredit pendapatan pen)ualan4 #66
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&awaban% "
&urnalnya adalah%&urnal mum
*gl Keterangan ,+/ Debet Kredit
#iutang saha 2==
#endapatan #enjualan2==
>arga #okok #enjualan 1*=
#ersediaan1*=
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The $ales Returns and Allowances account isclassified as an4
Akun Retur #enjualan dan #engurangandiklasifikasikan sbg
1 (sset account# +pense account% Contra asset account& Contra re!enue account
1 (kun (kti!a# (kun Beban
% (kun (kti!a Kontra& (kun Pendapatan Kontra
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Answer% "
$ales Returns and Allowances and $ales /iscounts areboth contra revenue accounts. They are deducted from$ales Revenue to compute net sales.&awaban% "
Retur penjualan dan pengurangan dan /iskon penjualankeduanya adl akun kontra bagi pendapatan. Returpenjualan dan pengurangan dan /iskon penjualandikurangkan dari #endapatan #enjualan utk menghitung#enjualan bersih.
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;eake 6o. sells merchandise on account for ?(== to$akers 6o. credit terms of 231=, n3!=4. $akers 6o. returns?1== of damaged merchandise, along with a check to paythe invoice within the discount period. >ow much did
$akers 6ompany pay)
;eake 6o. menjual barang dagang sebesar ?(== kepada$akers 6o. syarat kredit 231=, n3!=4. $akers 6o.mengembalikan barang yg rusak sebesar ?1==, bersamadengan cek utk membayar faktur dalam periode diskon.0erapa yang harus dibayar $akers 6ompany)
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Answer%0alance on account ?(== @ ?1==4 ?"==;ess 2 discount ?"== B .=24 56ash paid ?!72
&awaban%$aldo akun ?(== @ ?1==4 ?"==/ikurangi diskon 2 ?"== B =,=24 5/ibayar kas ?!72
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Chat is the normal balance of the $ales /iscountsaccount)
Apakah saldo normal dari akun /iskon #enjualan)
1. /ebet
2. -redit
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&awaban% /ebet
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Pen"esuaian dan Penutupan (kunPerusahaan Dagang
1. 'enyesuaikan persediaan berdasarkanperhitungan fisik
2. 'enutup akun perusahaan dagang
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At the end of the year, &ensen 6ompanyDs
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&awaban% 2
#ersediaan
$aldo ?,===
/esired balance ?*,(==
?(==
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The following balances are in 0aker 6ompanyDs accounts at the end ofthe year%
6ost of goods soldEEEEEEE. ?!==
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(ns0er:
Sales re!enue 7668ess Sales returns and allo0ances &6
Sales discounts 96 166 .et sales 66
;a0aban:Pendapatan pen)ualan 766Dikurangi retur dan pengurangan pen)ualan &6
Diskon pen)ualan 96 16666
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*he 'ollo0ing balances are in Baker Compan"o0 much is operating income?
0erikut ini adalah saldo akun pada akhir tahun 0aker6ompanyDs%
>arga pokok penjualan ?!==0eban bunga 1==
0eban operasi 2==/iskon #enjualan *=Retur dan pengurangan penjualan "=#endapatan penjualan 7==
0erapa laba operasi)
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(ns0er:
.et Sales 66Cost o' @oods Sold A%66 @ross Pro'it 566Operating +penses A#66 Operating -ncome %66
;a0aban:Pen)ualan Bersih 66>arga Pokok Pen)ualan A%66
8aba Kotor 566Beban Operasi A#66
8aba Operasi %66
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!!
Membuat 8aporan KeuanganPerusahaan Dagang
1. ;aporan ;aba@Rugi 0ertahap
2. ;aporan ;aba@Rugi ;angsung
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hich one o' the 'ollo0ing is 'ound on a multi2stepincome statement but not on a single2step incomestatement?
Mana dari berikut ini "ang ditemukan dalam laporanlaba2rugi bertahap dan bukan pada laporan laba2rugilangsung?
1 .et income# Cost o' goods sold% @ross pro'it& .et sales
1 8aba bersih
# >arga Pokok Pen)ualan% 8aba Kotor & Pen)ualan bersih
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(ns0er: %*he single step income statement reports total
re!enues less total epenses Cost o' goods soldis part o' the total epenses4 so the subtotal4 @rossPro'it4 is not reported
;a0aban: %8aporan laba2rugi langsung melaporkan total
pendapatan dikurangi total beban >arga pokokpen)ualan adalah bagian dari total beban4 sehingga
subtotaln"a4 "aitu 8aba Kotor4 tidak dilaporkan
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!*
Dua ,asio utk PengambilanKeputusan
1. #ersentase ;aba -otor
2. Tingkat #erputaran #ersediaan
Persentase 8aba Kotor
8aba Kotor
Pendapatan pen)ualan bersih
Perputaran persediaan >arga pokok pen)ualan
,ata2rata persediaan
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*he gross pro'it percentage is computed b"di!iding gross pro'it b"Persentase laba kotor dihitung denganmembagi laba kotor dengan
1 .et sales re!enue
# Operating income% Cost o' goods sold& .et income
1 Pendapatan pen)ualan bersih# 8aba operasi% >arga pokok pen)ualan& 8aba bersih
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&awaban% 1
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>arga Pokok Pen)ualan dlm SistemPersediaan Periodik
Persediaan(0al
Bia"a Barang "g *ersedia utk Di)ual
Persediaan(khir
>argaPokok
Pen)ualan
Pembelian BersihDan
Ongkos (ngkut MasukE
F
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The following information is available for 6larence6ompany, which uses a periodic inventory system%
0eginning inventory ?2==9nding inventory !==:et purchases 5==
Chat is the amount of the cost of goods sold)
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(ns0er:Beginning in!entor" #66
.et purchases 66Cost o' goods a!ailable 'or sale 14666
8ess: +nding in!entor" %66
Cost o' goods sold G66
;a0aban:Persediaan a0al #66Pembelian bersih 66 >arga pokok "g tersedia utk di)ual 14666
Dikurangi: Persediaan akhir %66>arga pokok pen)ualan G66