Tugas Persediaan 2 [PDF]

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E9-3 Item No. Quantity Cost Per Unit 1320 1200 $ 3.20 1333 900 $ 2.70 1426 800 $ 4.50 1437 1000 $ 3.60 1510 700 $ 2.25 1522 500 $ 3.00 1573 3000 $ 1.80 1626 1000 $ 4.70



Estimated Selling Price $ 4.50 $ 3.40 $ 5.00 $ 3.20 $ 3.25 $ 3.90 $ 2.50 $ 6.00



Cost to Complete and Sell $ 1.60 $ 1.00 $ 1.40 $ 1.35 $ 1.40 $ 0.80 $ 1.20 $ 1.50



Item No. 1320 1333 1426 1437 1510 1522 1573 1626 Total



Amount of Sedato Company inventory



LESS LESS



Inventory Value Estimated Selling Price Cost to Complete and Sell TOTAL



$ 26,645.00 $ 33,385.00 $ 11,770.00 $ -18,510.00



Inventory Value (Quantity * Cost Per Unit) $ $ $ $ $ $ $ $ $



3,840.00 2,430.00 3,600.00 3,600.00 1,575.00 1,500.00 5,400.00 4,700.00 26,645.00



Inventory Value (Quantity * Cost Per Unit)



$ $ $ $ $ $ $ $ $



3,840.00 2,430.00 3,600.00 3,600.00 1,575.00 1,500.00 5,400.00 4,700.00 26,645.00



$ $ $ $ $ $ $ $ $



Estimated Selling Price 5,400.00 3,060.00 4,000.00 3,200.00 2,275.00 1,950.00 7,500.00 6,000.00 33,385.00



Cost to Complete and Sell $ 1,920.00 $ 900.00 $ 1,120.00 $ 1,350.00 $ 980.00 $ 400.00 $ 3,600.00 $ 1,500.00 $ 11,770.00



E9-7



Matsumura Dairy began operations on April 1, 2019, with the purchase of 200 milking cows for ¥6,700,000. Milking Cows Change in Fair Value Due to Growth and Prices Changes Decrease in fair value due to harvest Milk harvested During April 2019 (at net realizable value)



¥ ¥ ¥



-200,000.00 -12,000.00 72,000.00



a) Journal Entries for Matsumura's Biological Asset (milking cows) for the month of april 2019



LESS LESS



Milking Cows Nilai Tercatat, 1 April 2019 Change in Fair Value Due to Growth and Prices Changes Decrease in fair value due to harvest Perubahan Nilai Tercatat Nilai Tercatat, 30 April 2019 Milk harvested During April 2019 (at net realizable value)



¥ ¥



-200,000.00 -12,000.00



Biological Asset (Milking Cows ) (6.912.000-6.700.000) Keuntungan atau Kerugian kepemilikan yang belum direalisasi-Pendapatan



b) Journal Entry for The Milk Harvested by Matsumura During April 2019 Persediaan (Susu) Keuntungan atau Kerugian kepemilikan yang belum direalisasi-Pendapatan



c) Matsumura sells the milk harvested in April on the local milk exchange and receives ¥74,000. Prepare the summary journal sale of the milk Kas



¥



74,000.00



¥



72,000.00



Penjualan HPP Persediaan



¥ 74,000.00 ¥ 72,000.00



¥



6,700,000.00



¥ ¥ ¥



-212,000.00 6,912,000.00 72,000.00



¥



212,000.00



¥



¥



212,000.00



¥



72,000.00



72,000.00



0. Prepare the summary journal entry to record the



E9-8



Mt. Horeb Alpaca Co. has a herd of 150 alpaca. The alpaca are sheared once a quarter to harvest very valuable alpaca wool designer sweaters. Mt. Horeb has the following information related to the alpaca herd at July 1, 2019, and during the first q year.



Alpaca Carrying Value (equal to net realizable value), July 1, 2019 Change in Fair Value due to growth and price changes Decrease in fair value due to harvest Alpaca wool harvested during the first quarter (at net realizable value)



$ $ $ $



a) Prepare the journal entries for Mt. Horeb's biological asset (Alpaca herd) for the first quarter.



LESS LESS



Alpaca Carrying Value (equal to net realizable value), July 1, 2019 Change in Fair Value due to growth and price changes Decrease in fair value due to harvest Perubahan Nilai Tercatat Nilai Tercatat, 31 July 2019 Alpaca wool harvested during the first quarter (at net realizable value)



Mt. Horeb's biological Asset (Alpaca Herd)($126.725.-$120.000) Keuntungan atau kerugian kepemilikan yang belum direalisasi-Pendapatan b) Prepare the journal entries for the Alpaca wool harvested in the first quarter. Persediaan (First Quarter) Keuntungan atau kerugian kepemilikan yang belum direalisasi-Pendapatan c) Prepare the journal entry when the Alpaca wool is sold for $14,500. Kas



$



14,500.00



Penjualan HPP



$ Persediaan



d)



$



14,500.00



$



13,000.00



13,000.00



120,000.00 7,700.00 -975.00 13,000.00



very valuable alpaca wool that is used in 019, and during the first quarter of the fiscal



$ $



$



$



120,000.00



$ $ $



6,725.00 126,725.00 13,000.00



$



6,725.00



$



13,000.00



7,700.00 -975.00



6,725.00



$ 13,000.00