SoalConsigmentPada tanggal 1 Mei 2012 PT Gangpan mengirimkan 125 unit Kipas Angin ke Toko Ganglan atas dasar penjualan konsinyasi. Harga jual produk tersebut sesuai dengan harga yang diiklankan sebesar Rp 3.500.000 per unit. Sedangkan harga pokok menurut konsinyor Rp 2.200.000. Biaya Pengiriman yang dibayar oleh Konsinyor adalah sebesar Rp 10.000.000. Konsinyor setuju untuk mengganti biaya yang dikeluarkan oleh konsinyi yang berkaitan dengan konsinyasi dan memberi komisi sebesar 15 % dari harga jual. Konsinyor juga setuju untuk mengganti biaya pengiriman & pemasangan Rp 100.000 untuk setiap unit yang dijual. Konsinyi diharuskan membayar uang muka sebesar Rp 1.000.000 per unit, yang akan diperhitungkan sebagai pembayaran atas setiap unit yang dijual. Pada tanggal 31 Mei 2012, Toko Ganglan mengirimkan ringkasan transaksi yang berhubungan dengan penjualan konsinyasi sbb:Unit yang diterima125Unit yang dijual110ConsignorUnit yang dikembalikan (rusak)51152,200,000CostUnit yang masih ada1010,000,000Freight in80,000Freight in/UnitMei 1 s.d 31,ConsigneePenjualan 110 unit @ Rp 3.500.000385,000,00015%CommissionPotongan :3,500,000Selling PriceOngkos Angkut (125 Unit)2,500,00020,000Ongkos AngkutBeban Pengiriman Kembali250,000250,000Beban Pengiriman KembaliBeban Iklan2,000,0002,000,000Beban IklanBiaya Pengiriman & Pelatihan11,000,000100,000Biaya Pengiriman & PemasanganKomisi, 15 % dari Penjualan57,750,00057,750,000Komisi dari PenjualanUang Muka atas unit yg dijual & dikembalikan115,000,000188,500,0001,000,000Uang Muka atas unit yg dijual & dikembalikan196,500,000Pembayaran (Remittance enclosed)165,750,000Sisa (belum diterima pembayaran dari pembeli)30,750,000Diminta :Jurnal pada buku konsinyor dan konsinyi dengan asumsi Laba Penjualan dihitung terpisah

JwbConsignees BookSep-01Memorandum : Received.....units Goods from Consignor on consignment, to be sold at Sales Price each. Commission allowed is.....%. Reimbursement to be allowed for cost of freight & Advertising and Rp......... for delivery and training of each unit. Rp.........advance payment to be made on each unit received.1Advance to Consignor125,000,000Cash125,000,0001Consignment In Consignor2,500,000Cash2,500,000Freight chargeable to consignor1Consignment In Consignor250,000Cash250,000Beban Pengiriman Kembali1Consignment In Consignor2,000,000Cash2,000,000Beban Iklan1 30Accounts Receivable (Consignment)385,000,000Consignment In Consignor385,000,0001 30Cash354,250,000Accounts Receivable (Consignment)354,250,0001 30Consignment In Consignor11,000,000Delivery and Installing Expense11,000,000Delivery and Training costs chargeable to consignor1 30Consignment In Consignor57,750,000Commission on consignment Sales57,750,00030Memorandum : Returned......defective Goods received on consignment from Consignor30Consignment In - Consignor280,750,000Advance to Consignor115,000,000Cash165,750,000Consignors BookSep-01Consignment Out Consignee275,000,000Merchandise Shipments on Consignment275,000,0001Consignment Out Consignee10,000,000Freight Out10,000,0001Cash125,000,000Advance from Consignee125,000,00030Merchandise Shipments on Consignment11,000,000Consignment out Consignee11,000,000Shipment return30Cash165,750,000Advance from Consignee115,000,000Accounts Receivable Consignee30,750,000Consignment out- Consignee73,500,000Consignment out- Consignee385,000,000Receipt of account sales, reporting : Sales & charge made against consignee30Consignment Out Consignee60,500,000Consignment Income60,500,000Calculation of profit :Charge AnalysisTotalSalesInventoryBroken110105Rp.Rp.Rp.Rp.Charge by consignor :Cost of consigned goods per unit2,200,000264,000,000242,000,00022,000,000Freight out80,00010,000,0009,200,000800,000Charge by consignee :Freight in20,0002,500,0002,300,000200,000Returned Expense250,000250,000Advertising Expense2,000,0002,000,000Delivery and Installing100,00011,000,00011,000,000Commissions57,750,00057,750,000Total347,500,000324,500,00023,000,000Note : Freight on Units returned is charged against sales of the period.Balance required in consignment out account to report inventory cost23,000,000Balance in consignment out account before adjustment for profit37,500,000Required charge to consignment out account - profit on consignment sales60,500,000Proof of consignor's profit :Consignment sales385,000,000Charge relating to consignment sales(324,500,000)Profit60,500,000

73,500,000