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Karakteristik Perusahaan Perdagangan Perusahaan yang membeli barang untuk dijual kembali tanpa mengubah bentuk atau memroses lebih lanjut.
Akuntansi untuk Perusahaan Dagang
Rincian Elemen Biaya
Pendapatan disebut dengan Penjualan Mata rantai distribusi:
• • • • •
Pedagang perantara Agen Pengecer Grosir Agen penjualan
Karakteristik Operasi
• Kos barang terjual/harga pokok penjualan (cost of goods sold) • Biaya penjualan/pemasaran (selling/marketing exepenses) • Biaya administratif/umum (administrative/ general expenses)
Kustomer
Gudang Barang
Penjualan Kos barang terjual Sediaan, awal Pembelian Sediaan, akhir Laba kotor
Penjualan
Bagian Penjualan
Biaya penjualan Biaya administratif Laba operasi
XXX XXX XXX XXX XXX XXX XXX
XXX XXX XXX XXX
Statemen laba-rugi Bagian Administratif/Umum
METODA PENCATATAN
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
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, baik pada waktu dibeli maupun dijual.
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Sistem Periodik
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
Menghasilkan Informasi besarnya nilai kegiatan Pembelian/Purchase Pembelian BD
xx Retur Pembelian/Purchase Return
Retur Pembelian
xx Diskon pembelian/Puchase Discount xx
Diskon Pembelian
Biaya Angkut
Ongkos Angkut Pembelian
Sistem Perpetual
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
xx
Setiap transaksi yang mempengaruhi Persediaan Barang Dagangan dicatat ke Sediaan Barang Dagangan Sediaan Barang Dagangan Pembelian BD
xx
xx xx
Retur Pembelian xx Diskon Pembelian Ongkos Angkut Pembelian
Diskon Penjualan
Diskon Penjualan
Termin waktu untuk pembayaran penjualan barang.
Termin kredit Jika pembayaran dilakukan dalam jangka waktu 10 hari sejak tagihan
Tagihan Rp1.000 Termin: 2/10, n/30
Dibayar Rp980 (lebih rendah 2% sebagai diskon)
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2/10,n30
Diskon Penjualan
Desember
Termin kredit Jika tidak dibayar dalam jangka waktu 10 hari sejak tagihan
Tagihan $1.000 Termin: 2/10, n/30
2
3
4
5
6
7
8
9
10 11
12
13
14
Tidak diskon
Dapat diskon Tgl transaksi
Bayar Rp1.000
FOB Shipping Point Pembeli menanggung ongkos angkut dan akan dicatat pada akun Sediaan Barang Dagangan
Biaya Angkut
Fruit Express
Hak milik berpindah saat barang dikirim
FOB Shipping Point June 10 Merchandise Inventory Accounts Payable—Magna Data Purchased merchandise, terms FOB shipping point. 10 Merchandise Inventory Cash Paid shipping cost .
FOB Destination 900 00 900 00
Penjual menanggung ongkos angkut dan dicatat pada akun Transportation Out
50 00
On June 10, NetSolutions buys merchandise from Magna Data on account, $900, terms FOB shipping point and pays the transportation cost of $50.
50 00 Fruit Express
Hak milik berpindah saat barang sampai di gudang pembeli
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FOB Destination June 15 Accounts Receivable—Kranz Co. Sales Sold merchandise, terms FOB destination. 15 Cost of Merchandise Sold Merchandise Inventory
FOB Destination 700 00 700 00 June 15 Transportation Out
40 00
Cash Paid shipping cost on merchandise sold.
480 00
40 00
480 00
Cost of sale of Kranz Co .
On June 15, NetSolutions menjual barang kpd Kranz Company secara kredit, $700, terms FOB destination. COGS = $480.
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.
NetSolutions pays the transportation cost of $40.
Cash Sales
Sales Transactions
JOURNAL Description
Date
PAGE 26 Post. Ref.
2007
1 Jan. 3 Cash 2
Dr
Sales
3 4
Cr.
1 800 00 1 800 00
To record cash sales.
5
On January 3, a firm sold $1,800 of merchandise for cash.
Cash Sales
JOURNAL
6
3 Cost of Merchandise Sold
7
Merchandise Inventory
8 9
Cash Sales 1 280 00 1 280 00
To record the cost of merchandise sold.
2 3 4
10
Using a perpetual inventory, the inventory cost of $1,280 must be recorded.
Description
Date 2007
1 Jan. 31 Credit Card Expense
5
PAGE 28 Post. Ref.
Dr
Cr.
48 00
Cash
48 00
To record service charges on credit card sales for the month.
At Credit the end cardofsales the month, (MasterCard $48 was or sent Visa)toare cover recorded this service as cashcharge. sales.
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Sales on Account Jan. 12 Accounts Receivable—Sims Co.
Sales Discounts 510 00
Sales
510 00
Jan. 21 Cash
Invoice No. 7172. 12 Cost of Merchandise Sold Merchandise Inventory
499 80
Sales Discounts
10 20
Accounts Receivable—Sims Co.
280 00
510 00
Collection of Invoice No. 7172, less discount.
280 00
Cost of merchandise sold on Invoice No. 7172.
On January 12, a firm sold Sims Company merchandise on account, $510. The cost of the merchandise to the seller was $280.
On January 21, the firm receives the amount due from Sims (refer to Slide 25), less the 2 percent discount.
Sales Returns and Allowances
Sales Returns and Allowances
Barang yang dikembalikan kepada supplier disebut sales return.
Jan. 13 Sales Returns and Allowances
225 00
Accounts Receivable—Krier Co.
225 00
Credit Memo No. 32.
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.
13 Merchandise Inventory Cost of Merchandise Sold Cost of merchandise returned—Credit Memo 32.
140 00 140 00
On January 13, issued Credit Memo 32 to Krier Company for merchandise returned to NetSolutions. Selling price, $225; cost to NetSolutions, $140.
Purchase Transactions
Purchase Transactions
Description
Date 2007
1 Jan. 3 Merchandise Inventory 2 3 4
Post. Ref.
Dr
Cr.
2 510 00
Cash
2 510 00
Purchased inventory from Bowen Co.
5
On January 3, Purchased merchandise for cash from Bowen Company, $2,510.
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Purchase Discounts
Purchase Discounts
What’s the last day the invoice can be paid?
The full amount is Let’s do a simple due on April 11. calculation.
Alpha Technologies issues an invoice for $3,000 to NetSolutions dated March 12, with terms 2/10, n/30.
Invoice period Days in March 31 Date of invoice 12 Remaining days April
Purchase Discounts
19 11
Purchase Discounts
We can borrow at an annual interest rate of 6%. Should we borrow to pay the invoice within the discount period?
Let’s see… Interest on the amount due of $3,000 less the 2 percent… Discount Interest for 20 days at the rate of 6% on $2,940 Savings from borrowing
$60 discount (2% x $3,000)?
Purchase Discounts
$60.00
–9.80 $50.20
Purchase Discounts
Looks like we should take advantage of the discount even if we have to borrow the money.
JOURNAL Date
$60.00
Description
2007
1 Mar. 12 Merchandise Inventory 2
Discount Interest for 20 days at the rate of 6% on $2,940 Savings from borrowing
30
3 4
PAGE 27 Post. Ref.
Dr
Cr.
3 000 00
Accounts Payable—Alpha Technologies
3 000 00
5
–9.80 $50.20
On March 12, NetSolutions purchased merchandise on account from Alpha Technologies, $3,000.
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Purchase Discounts
Purchase Discounts
JOURNAL Description
Date 2007
1 Mar. 22 Accounts Payable—Alpha Technol. 2
Cash
3 4
Merchandise Inventory
JOURNAL
PAGE 27 Post. Ref.
Dr
Cr.
Description
Date 2007
1 Apr. 11 Accounts Payable—Alpha Technol.
3 000 00 2 940 00
2
60 00
3 4
5
PAGE 27 Post. Ref.
Dr
Cr.
3 000 00
Cash
3 000 00
5
If payment is made by March 22 NetSolutions records the discount as a reduction in cost.
Purchases Returns and Allowances
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.
When the defective or incorrect merchandise is kept by the buyer and the vendor makes a price adjustment, this is a purchases allowance.
Purchases Returns and Allowances
Merchandise Inventory
Purchases Returns and Allowances Anda mengirim barang yang tidak sesuai pesanan. Bersama ini kami kirimkan Debit memo berkaitan dengan pengembalian brg tsb.
A purchases return involves actually returning merchandise that is damaged or does not meet the specifications of the order.
Mar. 7 Accounts Payable—Maxim Systems
If NetSolutions does not pay the invoice until April 11, it would pay the full amount.
900 00 900 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.
Debit Memo No. 18 May 2 Merchandise Inventory Accounts Payable—Delta Data
5 000 00 5 000 00
Purchased merchandise.
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Purchases Returns and Allowances
Purchases Returns and Allowances
On May 4, NetSolutions returns $3,000 of the merchandise.
On May 12, NetSolutions pays the amount due.
May 12 Accounts Payable—Delta Data Links May 4 Accounts Payable—Delta Data Links
3 000 00
Cash
Merchandise Inventory
3 000 00
Returned portion of merchandise purchased.
Merchandise Inventory Paid invoice.
Sales Taxes Aug. 12 Accounts Receivable—Lemon Co.
2 000 00 1 960 00
($5,000 – $3,000) x 2%
40 00
Sales Taxes 106 00
Sept.15 Sales Tax Payable
Sales Sales Taxes Payable Invoice No. 339
100 00 6 00
2 900 00
Cash Payment for sales taxes collected during August.
2 900 00
On August 12, merchandise is sold on account to Lemon Company, $100. The state has a 6% sales tax.
On September 15, the seller sends in a payment of $2,900 to the taxing unit for the August taxes collected.
Illustration of Accounting for Merchandise Transactions
Illustration of Accounting for Merchandise Transactions
Scully Company (Seller)
Scully Company (Seller)
Accounts Receivable—Burton Co. Sales
7,500
Cost of Merchandise Sold Merchandise Inventory
4,500
7,500 4,500
Burton Company (Buyer)
Merchandise Inventory. Accounts Payable—Scully Co.
No entry.
Burton Company (Buyer)
7,500 7,500
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.
Merchandise Inventory Cash
150 150
July 2. Burton Company paid transportation charges of $150 on July 1 purchase from Scully Company.
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Illustration of Accounting for Merchandise Transactions
Illustration of Accounting for Merchandise Transactions
Scully Company (Seller)
Scully Company (Seller)
Accounts Receivable—Burton Co. Sales
5,000
Cost of Merchandise Sold Merchandise Inventory
3,500
5,000
Transportation Out Cash
250
3,500
Burton Company (Buyer)
Merchandise Inventory. Accounts Payable—Scully Co.
250
Burton Company (Buyer)
5,000
No entry. 5,000
July 5. Scully Company sold merchandise on account to Burton Co., $5,000, terms FOB Destination, n/30. The cost of the merchandise sold was $3,500.
July 7. Scully Company paid transportation costs of $250 for delivery of merchandise sold to Burton Company on July 5.
Illustration of Accounting for Merchandise Transactions
Illustration of Accounting for Merchandise Transactions
Scully Company (Seller)
Sales Returns and Allowances Accounts Receivable—Burton Co. Merchandise Inventory Cost of Merchandise Sold
Scully Company (Seller)
1,000 1,000
4,000
700 Burton Company (Buyer)
1,000 1,000
July 13. Scully Company issued Burton Company a credit memorandum for $1,000 of merchandise returned from a July 5 purchase on account. The cost of the merchandise was $700.
Illustration of Accounting for Merchandise Transactions
Accounts Payable—Scully Co. Cash
4,000 4,000
July 15. Scully Company received payment from Burton Company for purchase of July 5.
Illustration of Accounting for Merchandise Transactions
Scully Company (Seller)
Continued (Seller)
Accounts Receivable—Burton Co. Sales
12,000
Accounts Receivable—Burton Co. Cash
500
12,000
Cost of Merchandise Sold Merchandise Inventory
7,200 7,200
500
Burton Company (Buyer)
Merchandise Inventory Accounts Payable—Scully Co.
4,000
700
Burton Company (Buyer)
Accounts Payable—Scully Co. Merchandise Inventory
Cash Accounts Receivable—Burton Co.
Burton Company (Buyer)
12,500 12,500
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.
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.
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Illustration of Accounting for Merchandise Transactions
NetSolutions Chart of Accounts Statement of Financial Position Accounts
Scully Company (Seller)
Cash Sales Discounts Accounts Receivable—Burton Co.
12,260 240 12,500
Burton Company (Buyer)
Accounts Payable—Scully Co. Merchandise Inventory Cash
12,500 240 12,260
110 112 115 116 117 120 123 124 125 126
100 Assets Cash Accounts Receivable Merchandise Inventory Office Supplies Prepaid Insurance Land Store Equipment Accumulated Depreciation— Store Equipment Office Equipment Accumulated Depreciation— Office Equipment
210 211 212 215
200 Liabilities Accounts Payable Salaries Payable Unearned Rent Notes Payable
300 Owner’s Equity 310 Chris Clark, Capital 311 Chris Clark, Drawing 312 Income Summary
July 28. Scully Company received payment from Burton Company for purchase of July 18, less discount (2% x $12,000).
NetSolutions Chart of Accounts Income Statement Accounts 400 Revenues 410 Sales 411 Sales Returns and Allowances 412 Sales Discounts
500 Costs and Expenses Cost of Merchandise Sold Sales Salaries Expense Advertising Expense Depreciation Expense— Store Equipment 523 Transportation Out 529 Miscellaneous Selling Expense 530 Office Salaries Expense 531 Rent Expense 532 Depreciation Expense— Office Equipment 533 Insurance Expense 534 Office Supplies Expense 539 Miscellaneous Admin. Expense 510 520 521 522
600 Other Income 610 Rent Revenue 700 Other Expense 710 Interest Expense
Merchandise Inventory Shrinkage Saldo persediaan December 31, 2007 menurut buku besar $63,950. Hasil perhitungan fisik persediaan di gudang adalah $62,150 Perlu Adjustment
Merchandise Inventory Shrinkage Timbulnya suatu perbedaan antara saldo menurut catatan perusahaan dan saldo aktual persediaan yang ada di gudang
Merchandise Inventory Shrinkage Adjusting Entry Dec. 31 Cost of Merchandise Sold
1 800 00
Merchandise Inventory
1 800 00
Inventory records $63,950 Inventory count 62,150 Inventory shortage $ 1,800
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Profitability Measures -- Effective Use of Assets
Nature of Businesses
Ratio of Net Sales to Assets Net sales Total assets: Beginning of year End of year Average Ratio of net sales to assets
Sears Penney $41,366,000 $31,846,000 $50,409,000 $19,742,000 $44,317,000 $20,908,000 $47,363,000 $20,325,000 .87 to 1
Perusahaan Jasa Pendapatan Biaya operasi Laba bersih
$XXX –XXX $XXX
1.57 to 1
Ratio Use: To assess the effectiveness in the use of assets to generate sales.
Isi Statemen Laba-Rugi
Nature of Businesses
Penjualan Potongan penjualan Kembalian dan keringanan penjualan Penjualan bersih
Perusahaan Dagang Penjualan Kos barang terjual Laba kotor Biaya operasi Laba bersih
$XXX –XXX $XXX –XXX $XXX
Kos barang terjual: Sediaan barang, awal Pembelian Potongan pembelian Kembalian dan keringanan Pembelian bersih Kos pengangkutan Kos barang tersedia dijual Sediaan barang, akhir
255.500 1.500 2.000
3.500 252.000
33.700 152.300 2.700 2.000 148.600 4.200
152.800 186.500 36.000
150.500 101.500
Laba kotor penjualan Biaya operasi: Biaya penjualan Biaya administratif dan umum Laba operasi
38.850 25.150
64.000 37.500
NetSolutions Income Statement For the Year Ended December 31, 2007
Multiple-Step Income Statement
Revenue from sales: Sales Less:Sales returns and allowances Sales discounts Net sales Cost of merchandise sold Gross profit
$ 6,140 5,790
$720,185 11,930
$708,255 525,305 $182,950
Continued
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Operating expenses: Selling expenses: Sales salaries expense Advertising expense Depr. Expense–store equipment Miscellaneous selling expense Total selling expenses Administrative expenses: Office salaries expense Rent expense Depr. expense–office equipment Insurance expense Office supplies expense Misc. administrative expense Total admin. expenses Total operating expenses Income from operations
$56,230 10,860 3,100 630
Other income and expenses: Rent revenue Interest expense Net income
$ 600 (2,440)
(1,840) $75,400
$ 70,820
$21,020 8,100 2,490 1,910 610 760
Concluded 34,890
105,710 $ 77,240
Continued
NetSolutions Income Statement For the Year Ended December 31, 2007
Single-Step Income Statement for a Merchandising Business
Revenues: Net sales Rent revenue Total revenues Expenses: Cost of merchandise sold Selling expenses Administrative expenses Interest expense Total expenses Net income
$708,255 600 $708,855 $525,305 70,820 34,890 2,440
633,455 $ 75,400
NetSolutions Statement of Owner’s Equity For the Year Ended December 31, 2007
Statement of Owner’s Equity for a Merchandising Business
Chris Clark, capital, 1/1/07 Net income for year Less withdrawals Increase in owner’s equity Chris Clark, capital, 12/31/07
$75,400 18,000
$153,800 57,400 $211,200
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NetSolutions Statement of Financial Position December 31, 2007
Assets Current assets: Cash Accounts receivable Merchandise inventory Office supplies Prepaid insurance Total current assets
Statement of Financial Position
$52,950 91,080 62,150 480 2,650
$209,310
Continued
Property, plant, and equipment: Land Store equipment Less accumulated depreciation Office equipment Less accumulated depreciation Total property, plant, and equipment Total assets
$27,100
$20,000
5,700 $15,570
21,400
4,720
10,850 52,250 $261,560
Liabilities Current liabilities: Accounts payable Note payable (current portion) Salaries payable Unearned rent Total current liabilities Long-term liabilities: Note payable (due 2017) Total liabilities Owner’s Equity Chris Clark, capital Total liabilities and owner’s equity
$22,420 5,000 1,140 1,800
$ 30,360 20,000 $ 50,360 211,200
$261,560
Continued Concluded
Chapter 6 The End
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