TUGAS AKUNTANSI KEUANGAN MENENGAH 1

DOSEN : J.I. MICHELL SUHARLY

KELOMPOK : (2008-12-027) ANTONIUS KURNIAWAN

(2008-12-038) ANDRICO STEPHANUS

(2008-12-085) YOHANES BAPTIS

(2008-12-108) IGNATIUS AGI RECAPUTRA

(2008-12-245) JOHANES IVAN

(2008-12-336) BAYU ADHYATMAJA

(2008-12-464) MADE EDO

(2008-12-517) DENIS CEISAR

(2008-12-538) TIMOTHY PURBA

(2008-12-585) LUCKY

SOAL 1: PT. Idola

( dalam rupiah )

Tahun Harga pokok

Nilai pengganti

Taksiran harga jual

Taksiran biaya

penjualan

Laba kotor

normal

Celling Price

Floor Price LCM

1999 2.250.000 3.000.000 3.500.000 750.000 750.000 2.750.000 2.000.000 2.250.0002000 3.400.000 3.000.000 3.250.000 150.000 450.000 3.100.000 2.650.000 3.000.0002001 2.900.000 2.950.000 3.750.000 750.000 500.000 3.000.000 2.500.000 2.900.0002002 3.500.000 2.950.000 4.100.000 750.000 250.000 3.350.000 3.100.000 2.950.000

1. JURNAL

1999 Cost of Goods Sold 0 -   Inventory  - 0

2000 Cost of Goods Sold 400.000 -  Inventory - 400.000

2001 Cost of Goods Sold 0 -   Inventory  - 0

2002 Cost of Goods Sold 550.000 -  Inventory - 550.000

2. JURNAL

Loss from decline in value of inventory Rp 550.000Allowance for decline in value inventory Rp 550.000

SOAL 2: PT ENRICO

TAHUN 2001Item Cost Replacement Sales Price Selling Expense Normal profit

A 125 110 135 20 30B 110 105 115 15 20C 90 85 100 15 15

Item Replacement Ceiling Price Floor Price Replacement

A 110 115 85 110B 105 100 80 100C 85 85 70 85

*Nilai persediaan akhir jika ditetapkan secara agregat :

Item Replacement UnitA 110 125 13.750B 100 110 11.000C 85 90 7.650

TOTAL 32.400

TAHUN 2002Item Cost Replacement Sales Price Selling Expense Normal profit

A 125 115 130 10 20B 110 100 110 5 15C 90 85 100 5 10

Item Replacement Ceiling Price Floor Price ReplacementA 115 120 100 115B 100 105 90 100C 85 95 85 85

*Nilai persediaan akhir jika ditetapkan secara agregat :

Item Replacement UnitA 115 125 14.375B 100 110 11.000C 85 90 7.650

TOTAL 33.025

Soal 3 PT. Mat Solar

ProductReplacement Cost

Historical Cost Unit LCM

A 700 650 2,000 1,300,000B 600 650 1,650 990,000C 500 650 5,000 2,500,000D 450 500 3,250 1,462,500E 850 750 1,400 1,050,000F 1,000 900 2,450 2,205,000

9,507,500

LCM Individual

Nilai persediaan akhir berdasarkan historical cost :

(650 x 2000)+(600 x 1650)+(500x 5000) + (450 x 3250) + (750 x 1400) + (900 x 2450) =10,502,500

Jadi, penurunan nilai persediaan berdasarkan LCM - individual sebesar :

10,502,500 - 9,507,500 = 995,000

ProductReplacement Cost

Ceiling price Floor Price

Replacement Cost - limited Unit LCM

A 700 800 350 700 2,000 1,400,000B 600 800 350 600 1,650 990,000C 500 800 350 500 5,000 2,500,000D 450 800 350 450 3,250 1,462,500E 850 800 350 800 1,400 1,120,000F 1,000 800 350 800 2,450 1,960,000

9,432,500

Jurnal :

Loss from decline in value of inventory 995,000

Merchandise inventory 995,000

LCM Aggregat

Nilai persediaan akhir berdasarkan Replacement cost - limited :

(700 x 2000)+(600 x 1650)+(500 x 5000) + (450 x 3250) + (800 x 1400) + (800 x 2450) =9,432,500

Jadi, penurunan nilai persediaan berdasarkan LCM - aggregat sebesar :

10,502500 - 9,432,500 = 1,070,000

Jurnal :

Loss from decline in value of inventory 1,070,000

Merchandise inventory 1,070,000

Soal 4 : PT. Lembayung

Merchandise Inventory

(awal) 65.000.000

(COGS) 76.700.000

(net purchase) 147.500.000

(akhir) 136.300.000

Accounts Payable

(bayar) 150.000.000

(awal) 59.000.000

(akhir) 52.500.000

(net purchase credit) 147.500.000

Accounts Receivable

(awal) 60.000.000

(pelunasan) 190.000.000

(net sales) 190.500.000

(akhir) 60.500.000

COGS = Sales 100% COGS 40% GP 60%

COGS = %COGS x net sales= 40% x 190.500.000= 76.700.000

Merchandise Inventory yang tidak terbakar= 30% x 65.000.000= 19.500.000

Jurnal:

Loss from burning inventory 19.500.000Inventory 19.500.000

Soal 5 : PT. Margalayu

Accounts Payablepayment 700.000.000 beginning 28.250.000Ending 307.500.000 purchase 725.000.000

1.007.500.000   1.007.500.000

Payment ( 950.000.000 – 250.000.000) = 700.000.000

Accounts ReceivableBeginning 314.000.000 Collection 728.020.000Sales 701.520.000 Ending 287.500.000

1.015.520.000   1.015.520.000

Collection ( 1.103.020.000 – 375.000.000) = 728.020.000

Sales 701.520.000Estimates COGS ( 65% x 701520000 ) 455.988.000Gross Profit ( 35%) 1.157.508.000

Beginning inventory 314.750.000Purchase 725.000.000Estimates 455.988.000Ending inventory 583.762.000

Inventory yang terbakar : 583.762.000 – 200.000.000 = 383.762.000

Kerugian perusahaan yang harus di tanggung :

383.762.000 – 305.000.000 = 78.762.000

Soal 6 : PD. Mandiri

(dalam rupiah)

Collection of account receivable211.500.000jan 1 - july 16

account receivable, jan 1 (17.500.000)  194.000.000account receivable, july 16 26.500.000 TOTAL Credit Sales 220.500.000Cash sales, jan 1 - july 16 22.500.000 TOTAL Sales 243.000.000Gross Profit Percentage

(77.760.000)( 32% x 243000000)165.240.000

(dalam rupiah)

Beginning Inventory 37.500.000Purchase, jan 1 - july 16 138.500.000 Good available for sale 176.000.000COGS 165.240.000 Ending Inventory 10.760.000Salvage value of Inventory 500.000 Loss on Inventory 10.260.000

Soal 7 UD BISA Kelontong

1. Conventional (FIFO) Retail Inventory Method (dalam ribuan rupiah)

At Cost At RetailBeginning Inventory 8.300 15.000Purchase 237.500 475.000Freight in 4.500Net Mark-Up 60.000Abnormal shortage (8.200) (12.000)

Good available for sale 242.100 538.000deduction : Net Sales 135.000 Net Mark down 80.000 Normal shortage 90.500 Employee discount 20.000

(325.500)Ending Inventory at retail 212.500

*Cost percentage for conventional = 242.100 x 100% = 45% 538.000

*Persediaan akhir di neraca = 45% x 212.500 = 95.625

2. Average Cost Retail Inventory Method (dalam ribuan rupiah)

At Cost At RetailBeginning Inventory 8.300 15.000Purchase 237.500 475.000Freight in 4.500Net Mark-Up 60.000Abnormal shortage (8.200) (12.000)Net Mark down   (80.000)

Good available for sale 242.100 458.000deduction : Net Sales 135.000 Normal shortage 90.500 Employee discount 20.000

(245.500)Ending Inventory at retail 212.500

*Cost percentage for average = 242.100 x 100% = 52,86%458.000

*Persediaan akhir di neraca = 52,86% x 212.500 = 112.327,5

3. LIFO Retail Inventory Method (dalam ribuan rupiah)

At Cost At RetailPurchase 237.500 475.000Freight in 4.500Net Mark-Up 60.000Abnormal shortage (8.200) (12.000)Net Mark down   (80.000)Good available for sale 233.800 443.000

Beginning inventory 15.000deduction : Net Sales 135.000 Normal shortage 90.500 Employee discount 20.000

(245.500)Ending Inventory at retail 212.500

*Cost percentage for LIFO = 233.800 x 100% = 52,77%443.000

*Persediaan akhir di neraca :Dari persediaan awal (at retail = 15.000) 8.300Dari pembelian (at retail = 197.500 x 52,77%) 104.220,75

112.520,75

Soal 8 PT JIMS Dashyat Market

-LIFO Retail Inventory Method (dalam ribuan rupiah)-Tahun 2003

At cost At retailPurchase 255.000 338.000Net Mark-Up 35.000Mark Down   (16.000)Good available for sale 255.000 357.000

Beginning Inventory 50.000deduction : Sales 320.000 Employee discount 2.500

(322.5000)

Ending Inventory at retail 84.500

*Cost percentage for LIFO = 225.000 x 100% = 63,02%357.000

* Persediaan akhir di neraca :Dari persediaan awal (at retail =50.000) 34.500Dari pembelian (at retail = 34.500 x 63,02%) 21.741,9

56.241,9Tahun 2004

At cost At retailPurchase 269.000 358.000Mark-Up 52.000Mark Down (20.000)Abnormal shortage 10.000 (20.000)Good available for sale 279.000 370.000

Beginning Inventory 56.421,9deduction : Sales 359.460 Normal shortage 10.000

(369.460)Ending Inventory at retail 56.961,9

*Cost percentage for LIFO = 279.000 x 100% = 75,4%370.000

* Persediaan akhir di neraca :Dari persediaan awal (at retail = 56.421,9 ) 50.000Dari pembelian (at retail = 540 x 75,4% ) 407,16

50.407,16

Soal 9 : JIMS Quadrant Co

SOAL 9Jims Quadrant Co. 

    Cost RetailBeginning inventory   Rp54,579 Rp79,100 Purchases   Rp150,179 Rp221,600 freight - in   Rp14,600  purchase returns &allowances   (Rp4,000) (Rp6,000)Net markups     Rp31,600     Rp215,358 Rp326,300

Cost percentage =215,358/326,300 x 100%    

= 66    Net Markdowns   (Rp8,000)Goods avalaible for sale   Rp318,300 Deduct : Sales Rp246,500    Sales returns (Rp12,000)   (Rp234,500)Ending Inventory at retail     Rp83,800

Ending Inventory at estimated cost Rp55,308

Gross Profit = 234.500 – 215.358 = 19.142

Soal 10 : PT Anda Bisa

Inventory value at time of fire accident :    Inventory, Jan 1 2005 810000  Purchase 2540000  Freight-in 100000  

Goods available for sale   3450000Cost of good sold :  Sales 3100000  Account Receivable 740000  

Net sales 2360000     Cost of goods sold 2360000  Goods in inventory before Fire 1090000  Goods in inventory not burned 312500  Goods in inventory mengalami rusak 75000  Cost inventory akibat kebakaran 702500  Asuransi "Bank Central Asia" 611250  

Loss from fire accident   91250

Soal 11 : PT Gapura

GROSS PROFIT PERCANTAGE 2003

A/R BEGINNING (74.500) A/R COLLECTION 233.500 159.000COGS : PURCHASE 234.600 LESS:PURCHASE RETURN & ALLOWANCES (41.600) FREIGHT IN (7.000) INVENTORY (84.000) (102.000) 57.000GROSS PROFIT A/R DEC,1,2004 76.700 PURCHASES 420.000) LESS:PURCHASES RETURN & ALLOWANCES (35.000) FREIGHT IN (15.000) INVENTORY (140.000) 336.700A/R BEGINNING (81.000) A/R COLLECTION 304.300 223.300GOODS IN INVENTORY BEFORE 113.400GOODS IN INVENTORY NOT (88.000)INVENTORY YG MASIH DPT DIREALISASI (60%*20000) (12.000)COST OF STOLEN INVENTORY 13.400ASURANSI 25% 3.350KERUGIAN 10.050

Soal 12 : Cellular Jims

1)INDIVIDUAL

TYPE REPLACEMENT HISTORICAL UNIT LCMNOVIA 213 2100 2600 500 1050000MOTOROL P6 7300 7000 330 2310000SIMEN P-17 5000 5500 200 1000000MEICY 1802 6000 6000 150 900000

5260000

HISTORICAL

*(2600x500)+(7000x330)+(5500x200)+(6000x150) = 5610000

*5610000 - 5260000 = 350000

2)AGREGAT

2100x500= 10500007300x330= 24090005000x200= 10000006000x150= 900000

5359000

*5610000-5359000 = 251000

3)INDIVIDUAL

TYPE REPLACEMENT HISTORICAL UNIT LCMNOVIA 213 2600 2600 500 1300000MOTOROL P6 6300 7000 330 2079000SIMEN P-17 5800 5500 200 1100000MEICY 1802 5900 6000 150 885000

5364000

HISTORICAL

*(2600x500)+(7000x330)+(5500x200)+(6000x150) = 5610000

* 5610000-5364000 = 246000

4)AGREGAT

2600x500= 13000006300x330= 20790005800x200= 11600005900x150= 885000

5424000

5610000 - 5424000 = 186000

Soal 13 UD Delljims Computer

typereplacement

costhistorical

cost unit LCM IndividualDell MEI 8.300 8.200 2.000 16.600.000 16.400.000Dell CY 8.800 8.900 2.400 21.120.000 21.360.000Dell EMAS 10.500 10.500 3.000 31.500.000 31.500.000Dell JIMS 12.400 12.500 4.000 49.600.000 50.000.000

118.820.000 119.260.000

1). Jadi penurunan nilai persediaan berdasarkan LCM-Individual sebesar :Rp. 119.260.000 – Rp. 118.820.000 = Rp. 440.000 (dalam ribuan rupiah)

2). Jurnal :Loss from decline in value of inventory 440.000.000

Merchandise Inventories 440.000.000

typereplacement

costceiling price

floor price

replacement cost limited unit Aggregate

Dell MEI 8.300 8.600 8.100 8.300 2.000 16.600.000Dell CY 8.800 9.600 8.900 8.900 2.400 21.360.000Dell EMAS 10.500 10.400 9.900 10.400 3.000 31.200.000Dell JIMS 12.400 12.300 11.700 12.300 4.000 49.200.000

118.360.000

1). Jadi penurunan nilai persediaan berdasarkan Aggregate sebesar :Rp. 119.260.000 – Rp. 118.360.000 = Rp. 900.000 (dalam ribuan rupiah)

2). Jurnal :Loss from decline in value of inventory 900.000.000

Merchandise Inventories 900.000.000