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Pengantar Akuntansi
2
Memahami Akuntansi
Usaha Dagang (bag-1)
Fokus Pembelajaran
Bagan akun usaha dagang
Perbandingan pelaporan usaha jasa dan usaha
dagang
Mendalami lebih lanjut metode/sistem pencatatan
persediaan
Perpetual
Periodik
Chart of Accounts
Sales
100 Assets
Cash
Accounts Receivable
Merchandise Inventory
Office Supplies
Prepaid Insurance
Land
Store Equipment
Accumulated Depreciation
Store Equipment
Office Equipment
Accumulated Depreciation
Office Equipment
200 Liabilities
411
412
Sales Discounts
210
520
521
Advertising Expense
522
530
531
Rent Expense
Accounts Payable
532
211
Salaries Payable
533
Insurance Expense
212
Unearned Rent
534
215
Notes Payable
539
311
312
Income Summary
Rent Revenue
700 Other Expense
710
Interest Expense
$XXX
XXX
$XXX
Merchandising Business
Sales
Cost of Merchandise Sold
Gross Profit
Operating Expenses
Net Income
$XXX
XXX
$XXX
XXX
$XXX
$ 59,700
$521,980
$9,100
2,525
11,625
$510,355
17,400
527,755
$587,455
62,150
$525,305
4
Prima Usaha
Income Statement
For the Year Ended December 31, 2013
Revenue from sales:
Sales
Less: Sales returns and allowances
Sales discounts
Net sales
Cost of merchandise sold
Gross profit
Operating expenses:
Selling expenses:
Sales salaries expense
Advertising expense
Depr, Expensestore equipment
Miscellaneous selling expense
Total selling expenses
Administrative expenses:
Office salaries expense
Rent expense
Depr, expenseoffice equipment
Insurance expense
Office supplies expense
Misc, administrative expense
Total admin, expenses
Total operating expenses
Income from operations
Other income and expenses:
Rent revenue
Interest expense
Net income
Multiple-Step
Income Statement
$720,185
$ 6,140
5,790
11,930
$708,255
525,305
$182,950
$56,230
10,860
3,100
630
$ 70,820
$21,020
8,100
2,490
1,910
610
760
34,890
105,710
$ 77,240
$ 600
(2,440)
(1,840)
5
$75,400
Prima Usaha
Income Statement
For the Year Ended December 31, 2013
Single-Step
Income Statement
Revenues:
Net sales
Rent revenue
Total revenues
Expenses:
Cost of merchandise sold
Selling expenses
Administrative expenses
Interest expense
Total expenses
Net income
Prima Usaha
Statement of Owners Equity
For the Year Ended December 31, 2013
Chris Clark, capital, 1/2/13
Net income for year
Less withdrawals
Increase in owners equity
Chris Clark, capital, 12/31/13
$708,255
600
$708,855
$525,305
70,820
34,890
2,440
633,455
$ 75,400
Bagaimana menyajikan
Laporan Modal Pemilik?
$153,800
$75,400
18,000
57,400
$211,200
Assets
Current assets:
Cash
$52,950
Accounts receivable
Merchandise inventory
Office supplies
Prepaid insurance
Total current assets
Property, plant, and equipment:
Land
Store equipment
Less accumulated
depreciation
Office equipment
Less accumulated
depreciation
Total property, plant, and
equipment
Total assets
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
Prima Usaha
Statement of Financial
Position
December 31, 2013
91,080
62,150
480
2,650
$209,310
$20,000
$27,100
5,700
$15,570
21,400
4,720
10,850
52,250
$261,560
22,420
5,000
1,140
1,800
30,360
20,000
50,360
211,200
261,560
Periodik
Perpetual
Inventory taking
Merchandise Inventory
500
5,000
1,000