Akuntansi untuk Perusahaan Dagang

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Akuntansi untuk

Perusahaan Dagang

Perusahaan yang membeli barang untuk dijual kembali tanpa mengubah bentuk atau memroses lebih lanjut.

Pendapatan disebut dengan Penjualan Karakteristik Perusahaan Perdagangan

Mata rantai distribusi: • Pedagang perantara • Agen

• Pengecer • Grosir • Agen penjualan

Rincian Elemen Biaya

• Kos barang terjual/harga pokok penjualan (cost of goods sold)

• Biaya penjualan/pemasaran (selling/marketing exepenses)

• Biaya administratif/umum (administrative/ general expenses) Karakteristik Operasi Kustomer Gudang Barang Bagian Penjualan Bagian Administratif/Umum Penjualan

Kos barang terjual

Sediaan, awal Pembelian Sediaan, akhir Laba kotor Biaya penjualan Biaya administratif Laba operasi XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX Statemen laba-rugi Penjualan Akun-akun Khusus: • Penjualan

• Potongan tunai penjualan (potongan penjualan) • Kembalian dan keringanan harga jual

• Kos barang terjual/harga pokok penjualan • Pembelian

• Potongan tunai pembelian (potongan pembelian) • Kos pengangkutan pembelian

• Sediaan barang dagangan

METODA PENCATATAN

1. Metoda Periodik persediaan dicatat dan dihitung hanya pada

awal dan akhir periode akuntansi saja untuk menentukan harga pokok penjualannya.

2. Metoda Perpetual persediaan dicatat dan dihitung secara detail,

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Sistem Sediaan Periodik • Pemisahan pencatatan untuk pos-pos

pembentuk kos barang terjual

• Pada saat terjadi penjualan, hanya pendapatan (penjualan) yang dicatat

• Barang yang keluar sebagai kos barang dijual dicatat pada akhir tahun dengan penyesuaian • Perlu dilakukan penghitungan fisik barang yang

tesisa di gudang untuk menentukan sediaan akhir dan kos barang terjual

Sistem Periodik

Menghasilkan Informasi besarnya nilai kegiatan Pembelian BD

Retur Pembelian

Ongkos Angkut Pembelian

Pembelian/Purchase

Retur Pembelian/Purchase Return

Biaya Angkut xx

xx

Diskon Pembelian Diskon pembelian/Puchase Discount_xx

Sistem Sediaan Perpetual • Hanya disediakan satu akun Sediaan Barang • Pada saat terjadi penjualan, pendapatan

(penjualan) dan biaya (kos barang terjual) dicatat sekaligus

• Kos barang terjual dan sediaan akhir secara automatis terhitung saldonya

• Tidak diperlukan penyesuaian akhir tahun kecuali untuk tujuan pencocokan

• Diperlukan kartu sediaan untuk merunut kos barang yang keluar

Sistem Perpetual

Setiap transaksi yang mempengaruhi Persediaan Barang Dagangan dicatat ke Sediaan Barang

Dagangan

Pembelian BD

Diskon Pembelian Ongkos Angkut

Pembelian

Sediaan Barang Dagangan

xx xx

xx Retur Pembelian

xx

Diskon Penjualan

Termin waktu untuk pembayaran penjualan barang.

Jika pembayaran dilakukan dalam jangka waktu 10 hari sejak tagihan

Diskon Penjualan

Termin kredit Tagihan Rp1.000 Termin: 2/10, n/30 Dibayar Rp980 (lebih

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Jika tidak dibayar dalam jangka waktu 10 hari sejak tagihan

Diskon Penjualan

Termin kredit Tagihan $1.000 Termin: 2/10, n/30 Bayar Rp1.000

2/10,n30

3 4 5 6 7 8 9 10 11 12 13 14 Tgl transaksi 2 Desember Dapat diskon Tidak diskon

Biaya Angkut

FOB Shipping Point

Pembeli menanggung ongkos angkut dan akan dicatat pada akun

Sediaan Barang Dagangan

Fruit Express

Hak milik berpindah saat barang dikirim

June 10 Merchandise Inventory 900 00

Purchased merchandise, terms FOB shipping point.

Accounts Payable—Magna Data 900 00

10 Merchandise Inventory 50 00

Cash 50 00

Paid shipping cost .

On June 10, NetSolutions buys merchandise from Magna Data on account, $900, terms FOB shipping

point and pays the transportation cost of $50.

FOB Shipping Point

FOB Destination

Hak milik berpindah saat barang sampai di gudang pembeli Penjual menanggung ongkos

angkut dan dicatat pada akun

Transportation Out

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Company secara kredit, $700, terms FOB destination. On June 15, NetSolutions menjual barang kpd Kranz Company secara kredit, $700, terms FOB destination.

COGS = $480.

NetSolutions pays the transportation cost of $40.

FOB Destination

June 15 Accounts Receivable—Kranz Co. 700 00

Sold merchandise, terms FOB destination.

Sales 700 00

15 Cost of Merchandise Sold 480 00 Merchandise Inventory 480 00

Cost of sale of Kranz Co .

FOB Destination

June 15 Transportation Out 40 00

Cash 40 00

Paid shipping cost on merchandise sold.

On June 15, NetSolutions sells merchandise to Kranz Company on account, $700, terms FOB destination.

The cost of the merchandise sold is $480. NetSolutions pays the transportation cost of $40.

Sales Transactions

_JOURNAL

Date Description Post.Ref. Dr Cr.

1 2 3 4 PAGE 26 5 Jan. 3 Cash2007 1 800 00 Sales 1 800 00

To record cash sales.

On January 3, a firm sold $1,800 of merchandise for cash.

Cash Sales

Using a perpetual inventory, the inventory

cost of $1,280 must be recorded.

6 7 8 9

3 Cost of Merchandise Sold 1 280 00 Merchandise Inventory 1 280 00

To record the cost of merchandise sold. 10

Credit card sales (MasterCard or Visa) are recorded as cash sales. At the end of the month, $48 was

sent to cover this service charge. JOURNAL

1 2 3 4 PAGE 28 5 Cash 48 00

Jan. 31 Credit Card Expense2007 48 00

Cash Sales

To record service charges on credit card sales for the month.

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Jan. 12 Accounts Receivable—Sims Co. 510 00

Invoice No. 7172.

Sales 510 00

12 Cost of Merchandise Sold 280 00 Merchandise Inventory 280 00

Cost of merchandise sold on Invoice No. 7172.

Sales on Account

On January 12, a firm sold Sims Company merchandise on account, $510. The cost of the merchandise to the seller was $280.

Sales Discounts

On January 21, the firm receives the amount due from Sims (refer to Slide

25), less the 2 percent discount.

Jan. 21 Cash 499 80

Accounts Receivable—Sims Co. 510 00 Sales Discounts 10 20

Collection of Invoice No. 7172, less discount.

Sales Returns and Allowances

Barang yang dikembalikan kepada supplier disebut sales return. If there is a defect in the product or the

wrong item was shipped, the seller may reduce the initial price at which the goods were sold. This is known as

a sales allowance.

Jan. 13 Sales Returns and Allowances 225 00

Credit Memo No. 32.

Accounts Receivable—Krier Co. 225 00

13 Merchandise Inventory 140 00 Cost of Merchandise Sold 140 00

Cost of merchandise returned—Credit Memo 32.

Sales Returns and Allowances

On January 13, issued Credit Memo 32 to Krier Company for merchandise returned to NetSolutions.

Selling price, $225; cost to NetSolutions, $140.

Purchase

Transactions

Date Description

Post. Ref. Dr Cr. 1 2 3 4 5

Jan. 3 Merchandise Inventory2007 2 510 00

Cash 2 510 00

Purchased inventory from Bowen Co.

Purchase Transactions

On January 3, Purchased merchandise for cash from Bowen Company, $2,510.

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What’s the last day the invoice can be paid?

Purchase Discounts

Alpha Technologies issues an invoice for

$3,000 to NetSolutions dated March 12, with terms

2/10, n/30. Invoice period 30 Days in March 31 Date of invoice 12 Remaining days 19 April 11 Let’s do a simple calculation. The full amount is

due on April 11.

Purchase Discounts

We can borrow at an annual interest rate of 6%. Should we borrow to pay the invoice

within the discount period?

Purchase Discounts

$60 discount (2% x $3,000)?

Discount $60.00

Interest for 20 days at the rate of 6%

on $2,940 –9.80

Savings from

borrowing $50.20

Let’s see… Interest on the amount due of $3,000 less

the 2 percent…

Purchase Discounts

Looks like we should take advantage of the discount even if we

have to borrow the money.

Purchase Discounts

Discount $60.00

Interest for 20 days at the rate of 6% on $2,940 –9.80 Savings from borrowing $50.20 JOURNAL Date Description Post. Ref. Dr Cr. 1 2 3 4 PAGE 27 5

On March 12, NetSolutions purchased merchandise on account from Alpha

Technologies, $3,000.

Mar. 12 Merchandise Inventory2007 3 000 00 Accounts Payable—Alpha

Technologies 3 000 00

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JOURNAL

1 2 3 4 PAGE 27 5

If payment is made by March 22 NetSolutions records the discount as a reduction in cost.

Mar. 22 Accounts Payable—Alpha Technol. 3 000 00

Cash 2 940 00

Merchandise Inventory 60 00 2007

Purchase Discounts

JOURNAL

1 2 3 4 PAGE 27 5

If NetSolutions does not pay the invoice until April 11, it would pay the full amount.

Apr. 11 Accounts Payable—Alpha Technol. 3 000 00

Cash 3 000 00

2007

Purchase Discounts

Purchases Returns and Allowances

A purchases return involves actually returning merchandise that is damaged or does not meet the specifications of the order. When the defective or incorrect merchandise is kept by the buyer and the vendor makes a price adjustment,

this is a purchases allowance.

NetSolutions received the delivery from Maxim Systems and determined that

$900 of the items were not the merchandise ordered.

Debit memorandum #18 is

issued to Maxim Systems.

Purchases Returns and Allowances

Anda mengirim barang yang tidak sesuai pesanan. Bersama ini kami kirimkan Debit

memo berkaitan dengan pengembalian brg tsb.

Mar. 7 Accounts Payable—Maxim Systems 900 00

Debit Memo No. 18

Merchandise Inventory 900 00

Purchases Returns and Allowances

On May 2, NetSolutions purchased $5,000 of merchandise from Delta Data Link,

subject to terms 2/10, n/30.

May 2 Merchandise Inventory 5 000 00

Purchased merchandise.

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Purchases Returns and Allowances

On May 4, NetSolutions returns $3,000 of the merchandise.

May 4 Accounts Payable—Delta Data Links 3 000 00

Returned portion of merchandise purchased.

Merchandise Inventory 3 000 00

Purchases Returns and Allowances

On May 12, NetSolutions pays the amount due.

May 12 Accounts Payable—Delta Data Links 2 000 00

Paid invoice. Cash 1 960 00 Merchandise Inventory 40 00 ($5,000 – $3,000) x 2%

Sales Taxes

On August 12, merchandise is sold on account to Lemon Company, $100. The

state has a 6% sales tax.

Aug. 12 Accounts Receivable—Lemon Co. 106 00

Sales 100 00

Sales Taxes Payable 6 00 Invoice No. 339

Sales Taxes

On September 15, the seller sends in a payment of $2,900 to the taxing unit for

the August taxes collected.

Sept.15 Sales Tax Payable 2 900 00

Cash 2 900 00

Payment for sales taxes collected during August.

Merchandise Transactions

Illustration of Accounting for

Merchandise Transactions

July 1. Scully Company sold merchandise on account to Burton Co., $7,500, terms FOB shipping point, n/45.

The cost of the merchandise sold was $4,500. Scully Company (Seller)

July 15. Scully Company received payment from Burton Company for purchase of July 5.

Cash 4,000

Accounts Payable—Scully Co. 4,000

Cash 4,000

Merchandise Transactions

Illustration of Accounting for

Merchandise Transactions

July 18. Scully Company sold merchandise on account to Burton Company, $12,000, terms FOB shipping point, 2/10, n/eom. Scully prepaid transportation costs of $500, which were added to the invoice.

The cost of the merchandise sold was $7,200.

Sales 12,000

Accounts Receivable—Burton Co. 500

Cash 500

Merchandise Inventory 12,500 Accounts Payable—Scully Co. 12,500

Merchandise Transactions

Illustration of Accounting for

Merchandise Transactions

July 18. Scully Company sold merchandise on account to Burton Company, $12,000, terms FOB shipping point, 2/10, n/eom. Scully prepaid transportation costs of $500, which were added to the invoice.

The cost of the merchandise sold was $7,200.

Continued (Seller)

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Merchandise Transactions

Illustration of Accounting for

Merchandise Transactions

July 28. Scully Company received payment from Burton Company for purchase of July

18, less discount (2% x $12,000). Scully Company (Seller)

Cash 12,260

Sales Discounts 240 Accounts Receivable—Burton Co. 12,500

Accounts Payable—Scully Co. 12,500 Merchandise Inventory 240

Cash 12,260

Statement of Financial Position Accounts 200 Liabilities 210 Accounts Payable 211 Salaries Payable 212 Unearned Rent 215 Notes Payable 300 Owner’s Equity 310 Chris Clark, Capital 311 Chris Clark, Drawing 312 Income Summary 100 Assets 110 Cash 112 Accounts Receivable 115 Merchandise Inventory 116 Office Supplies 117 Prepaid Insurance 120 Land 123 Store Equipment 124 Accumulated Depreciation— Store Equipment 125 Office Equipment 126 Accumulated Depreciation— Office Equipment NetSolutions Chart of Accounts

Income Statement Accounts

600 Other Income 610 Rent Revenue 700 Other Expense 710 Interest Expense 400 Revenues 410 Sales 411 Sales Returns and

Allowances 412 Sales Discounts

500 Costs and Expenses 510 Cost of Merchandise Sold 520 Sales Salaries Expense 521 Advertising Expense 522 Depreciation Expense—

Store Equipment 523 Transportation Out 529 Miscellaneous Selling Expense 530 Office Salaries Expense 531 Rent Expense 532 Depreciation Expense—

Shrinkage

Dec. 31 Cost of Merchandise Sold 1 800 00

Merchandise Inventory 1 800 00 Adjusting Entry

Inventory records $63,950

Inventory count 62,150

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Profitability Measures -- Effective Use of Assets Ratio of Net Sales to Assets

Sears Penney Net sales $41,366,000 $31,846,000 Total assets: Beginning of year $50,409,000 $19,742,000 End of year $44,317,000 $20,908,000 Average $47,363,000 $20,325,000

Ratio of net sales to assets .87 to 1 1.57 to 1 Ratio Use: To assess the effectiveness in the

use of assets to generate sales.

Perusahaan Jasa Pendapatan $XXX Biaya operasi –XXX Laba bersih $XXX

Nature of Businesses

Perusahaan Dagang Penjualan $XXX

Kos barang terjual –XXX

Laba kotor $XXX

Biaya operasi –XXX

Laba bersih $XXX

Nature of Businesses

Isi Statemen Laba-Rugi

Penjualan Potongan penjualan

Kembalian dan keringanan penjualan Penjualan bersih Kos barang terjual:

Sediaan barang, awal Pembelian

Potongan pembelian Kembalian dan keringanan

Pembelian bersih Kos pengangkutan

Kos barang tersedia dijual Sediaan barang, akhir

Laba kotor penjualan Biaya operasi:

Biaya penjualan Biaya administratif dan umum

Laba operasi 152.300 2.700 2.000 148.600 4.200 1.500 2.000 33.700 152.800 186.500 36.000 38.850 25.150 255.500 3.500 252.000 150.500 101.500 64.000 37.500

Multiple-Step

Income

Statement

Revenue from sales:

Sales $720,185

Less:Sales returns and allowances $ 6,140

Sales discounts 5,790 11,930

Net sales $708,255

Cost of merchandise sold 525,305

Gross profit $182,950

NetSolutions

Income Statement For the Year Ended December 31, 2007

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Operating expenses: Selling expenses:

Sales salaries expense $56,230

Advertising expense 10,860

Depr. Expense–store equipment 3,100

Miscellaneous selling expense 630

Total selling expenses $ 70,820

Administrative expenses:

Office salaries expense $21,020

Rent expense 8,100

Depr. expense–office equipment 2,490

Insurance expense 1,910

Office supplies expense 610

Misc. administrative expense 760

Total admin. expenses 34,890

Total operating expenses 105,710

Income from operations $ 77,240

Continued

Other income and expenses:

Rent revenue $ 600 Interest expense (2,440) (1,840) Net income $75,400 Concluded

Single-Step Income

Statement for a

Merchandising

Business

Revenues: Net sales $708,255 Rent revenue 600 Total revenues $708,855 Expenses:

Cost of merchandise sold $525,305

Selling expenses 70,820 Administrative expenses 34,890 Interest expense 2,440 Total expenses 633,455 Net income $ 75,400 NetSolutions Income Statement For the Year Ended December 31, 2007

Statement of Owner’s

Equity for a

Merchandising

Business

Chris Clark, capital, 1/1/07 $153,800 Net income for year $75,400

Less withdrawals 18,000

Increase in owner’s equity 57,400 Chris Clark, capital, 12/31/07 $211,200

NetSolutions Statement of Owner’s Equity For the Year Ended December 31, 2007

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Statement of Financial Position Assets Current assets: Cash $52,950 Accounts receivable 91,080 Merchandise inventory 62,150 Office supplies 480 Prepaid insurance 2,650

Total current assets $209,310

NetSolutions Statement of Financial Position

December 31, 2007

Continued

Property, plant, and equipment:

Land $20,000 Store equipment $27,100 Less accumulated depreciation 5,700 21,400 Office equipment $15,570 Less accumulated depreciation 4,720 10,850 Total property, plant, and

equipment 52,250 Total assets $261,560 Continued Liabilities Current liabilities: Accounts payable $22,420

Note payable (current portion) 5,000

Salaries payable 1,140

Unearned rent 1,800

Total current liabilities $ 30,360

Long-term liabilities:

Note payable (due 2017) 20,000

Total liabilities $ 50,360

Owner’s Equity

Chris Clark, capital 211,200

Total liabilities and owner’s equity $261,560 Concluded