Soal Uas Ganjil 2010 Pengantar Akuntansi [PDF]

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Universitas Pembangunan Nasional “Veteran” Jakarta Fakultas Ekonomi SOAL UJIAN AKHIR SEMESTER GANJIL TA. 2011/2012 MATA KULIAH : PENGANTAR AKUNTANSI I WAKTU : 120 Menit HARI/TANGGAL : Senin, 30 Januari 2012 DOSEN : Noegrahini Lastiningsih, SE,MM PROGRAM : S1 Manajemen & Akuntansi (Reguler Sore) SIFAT UJIAN : TUTUP BUKU Perhatian :



1. Tulis nama, NPM, Kelas dan Dosen 2. Taati peraturan ujian yang telah ditentukan 3. Pelanggaran terhadap peraturan ujian akan dikenakan sangsi akademik 4. Bacalah soal dengan baik sebelum menjawab ========================================================================== SOAL 1 (30%) The following selectec transaction were completed during May 2011 May.3 Purchased merchandise on account from Danny Company, $4,000 terms FOB shipping point, 2/10,n/30, with prepaid transaction cost of $120 added to the invoice. 5 Purchased merchandise on account from Ary Company $8,500 terms FOB destination, 1/10, n/30 8 Purchased office supplies for cash, $150. 10 Return merchandise purchased on May 5 from Ary Company., $1,300 13 Paid Danny Company on account for purchase of May 3, less discount. 14 Purchased merchandise for cash, $10,500. 15 Paid Ary Company on account for purchase of May 5, less return of May 10 and discount. 28 Sold merchandise on account to Fahry Company $3,480, terms 2/10,n/30. The cost of the merchandise sold was $1,400. 29 Sold merchandis for cash $4,350. The cost of the merchandise sold was $1,750. 31 Received merchandise returned by Fahry Company from sale on May 22, $1,480. The cost of the returned merchandise was $600. Instructions : Journalize the transactions for May 2011



SOAL 2(70%) Nourse Company is a merchandising business. The account balances for Hansen Company as of December 31,2011, are as follows : 110 Cash………………………………………………………………………… 112 Accounts Receivable………………………………………………………. 115 Prepaid Insurance..……………………………………………………. 116 Merchandise Inventory………………………………………………… 117 Supplies……………………………………………………………. 123 Strore Equipment…………………………………………………………. 124 Accumulated Depreciation – Strore Equipment………………………….. 210 Notes Payable………………………………………………………….. 211 Accounts Payable………………………………………………………….. 221 Salaries Payable……………………………………………………………… 310 Nourse, Capital ………………………………………………………. 311 Nourse, Drawing ……………………………………………………….. 410 Sales……………………………………………………………………. 411 Sales Return and Allowances………………………………………….. 412 Sales Discounts………………………………………………………… 510 Cost of Merchandise Sold……………………………………………… 519 Office Salaries Expense……………………………………………….. 520 Sales Salaries Expense…………………………………………………. 521 Advertising Expense……………………………………………………. 522 Miscellaneous Office Expense………………………………………… 523 Miscellaneous Selling Expense………………………………………… 524 Delivery Expense………………………………………………………. 529 Office Rent Expense………………………………………………… 530 Interest Expense………………………………………………………. 531 Utilities Expense…………………………………………………………… 532 Rent Revenue ………………………………………………………… 530 Office Supplies Expense……………………………………………… 523 Store Supplies Expense……………………………………………………… 532 Insurance Expense ……………………………………………………….. 522 Depreciation Expense-Store Equipment………………………………….



At the end complete a. b. c.



46,400 76,600 4,800 89,400 23,400 270,000 56,000 102,000 81,000 16,000 220,000 20.000 1,528,400 15,200 2,400 994,800 180,000 100,000 76,800 13,200 11,000 33,400 43,000 1,000 4,000 2,000 2,005,400 2,005,400



December, the following adjustment data were assembled, Analyze and use these data to



Merchandise inventory on December 31 $90,000 Insurance expired during the year 1,600 - Office Supplies Expense 7,400 - Store Supplies Expense 800 d. Depreciation for the current year 18,000 e. Accrued salaries on December 31 : Sales Salaries $ 2,400 Office Salaries 1,800 4,200 Instructions 1. Journalize the adjusting entries 2. Prepare an unadjusted trial balance in the worksheet and complete the worksheet 3. Prepare an income, a statement of owner’s equity, and a balance sheet



4. Prepare the closing entries, and a post closing trial balance SOAL 3(20%) Self- Examination Questions. 1. The initial step in the process of developing an accounting system is called: A. analysis. C. implementation. B. design. D. feedback. 2. The policies and procedures used by management to protect assets from misuse, ensure business information, and ensure compliance with laws and regulations are called: A. internal controls. C. systems design B. systems analysis. D. systems implementation



accurate



3. A payment of cash for the purchase of services should be recorded in the: A. purchases journal. C. revenue journal. B. cash payments journal. D. cash receipts journal. 4. When there are a large number of individual accounts with a common characteristic, it is place them in a separate ledger called a(n): A. subsidiary ledger. C. accounts payable ledger. B. creditors ledger. D. accounts receivable ledger. 5. Which of the following would be used in a computerized accounting system? A. Special journals C. Electronic invoice form B. Accounts receivable control accounts D. Month-end postings to the general ledger nswers at E



common to



Jawaban Soal Pengantar Akuntansi 1Program Studi S1 Akuntansi dan Manajemen (Reguler Sore) Dosen : Noegrahini L, SE.MM JOURNAL Date 2011 May 3



5



Account Title



Post Ref



Debit



Merchandise Inventory Accounts Payable-Danny Company



4,120



Merchandise Inventory Accounts Payable-Ary Company



8,500



4,120



8,500



8



Office Supplies Cash



10



Accounts Payable- Ary Company Merchandise Inventory



1,300



Accounts Payable- Danny Company Merchandise Inventory Cash (4,000 – (2% x 4,000) + 120)



4,120



13



14



15



28



29



31



Merchandise Inventory Cash



150



150



1,300



80 4,040



10,500 10,500



Accounts Payable- Danny Company Merchandise Inventory Cash ((8,500 – 1,300) x 1% = 72; 8,500 – 1,300-72=7,128



7,200



Accounts Receivable – Fahry Company Sales Cost Of Merchandise Sold Merchandise Inventory



3,480



Cash



4,350



Sales Cost of Merchandise Sold Merchandise Inventory



1,750



Sales Returns and Allowance Accounts Receivable-Fahry Company Merchandise Inventory Cost of Merchandise Sold



Credit



72 7,128



3,480 1,400 1,400



4,350 1,750 1,480 1,480 600 600



Account Title Cash Accounts Receivable Prepaid Insurance Merchandise Inventory Supplies Store Equipment Accum. Depr.-Store Equip. Notes Payable Account Payable Salaries Payable Nourse,Capital Nourse, Drawing Sales Sales Returns and Allow. Sales Discount Cost of Good Sold Office Salaries Expense Sales Salaries Expense Advertising Expense Miscell. Office Expense Miscell. Selling Expense Delivery Expense Office rent Expense Interest Expense Utilities Expense Rent Revenue Office Supplies Expense Strore Supplies Expense Insurance Expense Deprec. Exp-Store Equip.



Net Income



Nourse Company Work Sheet For The Period Ended December 31,2011 Trial Balance Adjustments Adj.Trial Balance Dr Cr Dr Cr Dr Cr 46,400 46,400 76,600 76,600 4,800 1,600 3,200 89,400 600 88,800 23,400 8,200 15,200 270,000 270,000 56,000 18,000 74,000 102,000 102,000 81,000 81,000 16,000 4,200 20,200 220,000 220,000 20,000 20,000 1,528,400 1,528,400 15,200 15,200 2,400 2,400 994,800 600 995,400 180,000 1,800 181,800 100,000 2,400 102,400 76,800 76,800 13,200 13,200 11,000 11,000 33,400 33,400 43,000 43,000 1,000 1,000 4,000 4,000 2,000 2,000 7,400 7,400 800 800 1,600 1,600 18,000 18,000 2,005,400



2,005,400



32,600



32,600



2,027,600



2,027,600



Income Statemen Dr Cr



Bala Dr 46,400 76,600 3,200 88,800 15,200 270,000



20,000 1,528,400 15,200 2,400 995,400 181,800 102,400 76,800 13,200 11,000 33,400 43,000 1,000 4,000 2,000 7,400 800 1,600 18,000 1,507,400 23,000 1,530,400



1,530,400



520,200



1,530,400



520,200



Nourse Company Income Statemen For The Period Ended December 31,2011 Revenue from sales: Sales Sales Returns and Allowances Sales Discount Net Sales COMS Gross Profit Operating expenses : Selling expenses: Sales Salaries Expense Advertising Expense Delivery Expense Depreciation expense-Store Equipment Store Supplies Expense Miscellaneous Selling Expense Total Selling Expense Administrative expense : Office Salaries Expense Office Rent Expense Office Supplies Expense Insurance Expense Miscellaneous Office Expense Utilities Expense Total Administrative Expense Total operating expense Operating Income Other income and expense : Interest expense Rent Revenue Net Income



1,528,400 15,200 2,400



17,600 1,510,800 995,400 515,400



102,400 76,800 33,400 18,000 800 11,000 242,400 181,800 43,000 7,400 1,600 13,200 4,000 251,000 493,400 22,000 1,000 2,000



1,000 23,000



Nourse Company Statementof Owner’s Equity For The Period Ended December 31,2011 Capital, Jan 1,1211 Net Income Drawing Additional Capital Capital. Dec 31,2011



220,000 23,000 20,000 3,000 223,000



Nourse Company Balance Sheet At December 31,2011 Assets Current Assets: Cash Accounts Receivable Prepaid Insurance Merchandise Inventory Supplies Total Current Assets Properti, plant, and Equipment Store Equipment Accumulated Depreciation-Store Equipment Total Properti, Plant and Equipment Total Asset Liabilities Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities Long-term Liabilities : Notes Payable Total Liabilities Capital Total Liabilities and Capital



46,400 76,600 3,200 88,800 15,200 230,200 270,000 (74,000) 196,000 426,200



81,000 20,200 101,200 102,000 203,200 223,000 426,200



JOURNAL ADJUSTING ENTRIES Post Ref



Date 2011 Dec 31



31



31



31



31



Debit



Adjusting Entries Office Supplies Expense Store Supplies Expense Supplies



7,400 800



Insurance Expense Prepaid Insurance



1,600



Credit



8,200



1,600



Depreciation Expense-Store Equipment Accumulated Depreciation-Store Equipment



18,000 18,000



Office Salaries Expense Sales Salaries Expense Salaries Payable



1,800 2,400 4,200



Cost of Goods Sold Merchandise Inventory



600 600



JOURNAL Post Ref



Date 2011 Dec 31



31



Closing Entries Sales Rent Revenue Income Summary Income Summary Sales Returns and Allowances Sales Discount Cost of Goods Sold Office Salaries Expense Sales Salaries Expense Advertising Expense Miscellaneous Office Expense Miscellaneous Selling Expense Delivery Expense Office Rent Expense Interest Expense Utilities Expense Office Supplies Expense Store Supplies Expense



Debit



Credit



1,528,400 2,000 1,530,400 1,507,400 15,200 2,400 995,400 181,800 102,400 76,800 13,200 11,000 33,400 43,000 1,000 4,000 7,400 800



31 31



Insurance Expense Depreciation Expense-Store Equipment Income Summary Capital Capital Drawing



1,600 18,000 23,000 23,000 20,000 20,000



Nourse Company Post Closing Trial Balance At December 31,2011 Account Title Cash Accounts Receivable Prepaid Insurance Merchandise Inventory Supplies Store Equipment Accumulated Depreciation- Store Equipment Notes Payable Accounts Payable Salaries Payable Nourse, Capital



Debit 46,400 76,600 3,200 88,800 15,200 270,000



500,200



Credit



74,000 102,000 81,000 20,200 223,000 500,200



Account Title Cash Accounts Receivable Prepaid Insurance Merchandise Inventory Supplies Store Equipment Accum. Depr.-Store Equip. Notes Payable Account Payable Salaries Payable Nourse,Capital Nourse, Drawing Sales Sales Returns and Allow. Sales Discount Cost of Good Sold Office Salaries Expense Sales Salaries Expense Advertising Expense Miscell. Office Expense Miscell. Selling Expense Delivery Expense Office rent Expense Interest Expense Utilities Expense Rent Revenue Office Supplies Expense Strore Supplies Expense Insurance Expense Deprec. Exp-Store Equip.



…………………………….. Work Sheet ……………………………………………………… Trial Balance Adjustments Adjusted.Trial Balance Dr Cr Dr Cr Dr Cr



Income Stateme Dr C



Account Title Cash Accounts Receivable Prepaid Insurance Merchandise Inventory Supplies Store Equipment Accum. Depr.-Store Equip. Notes Payable Account Payable Salaries Payable Nourse,Capital Nourse, Drawing Sales Sales Returns and Allow. Sales Discount Cost of Good Sold Office Salaries Expense Sales Salaries Expense Advertising Expense Miscell. Office Expense Miscell. Selling Expense Delivery Expense Office rent Expense Interest Expense Utilities Expense Rent Revenue Office Supplies Expense Strore Supplies Expense Insurance Expense Deprec. Exp-Store Equip.



Nourse Company Work Sheet For The Period Ended December 31,2011 Trial Balance Adjustments Adj.Trial Balance Dr Cr Dr Cr Dr Cr 46,400 46,400 76,600 76,600 4,800 1,600 3,200 89,400 600 88,800 23,400 8,200 15,200 270,000 270,000 56,000 18,000 74,000 102,000 102,000 81,000 81,000 16,000 4,200 20,200 220,000 220,000 20,000 20,000 1,528,400 1,528,400 15,200 15,200 2,400 2,400 994,800 600 995,400 180,000 1,800 181,800 100,000 2,400 102,400 76,800 76,800 13,200 13,200 11,000 11,000 33,400 33,400 43,000 43,000 1,000 1,000 4,000 4,000 2,000 2,000 7,400 7,400 800 800 1,600 1,600 18,000 18,000 2,005,400



Net Income



2,005,400



32,600



32,600



2,027,600



2,027,600



Dr



Income Statemen Cr



1,528,400 15,200 2,400 995,400 181,800 102,400 76,800 13,200 11,000 33,400 43,000 1,000 4,000 2,000 7,400 800 1,600 18,000 1,507,400 23,000 1,530,400



1,530,400 1,530,400