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Akuntansi Keuangan I

Akuntansi Keuangan I

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Published by Hida Luph Hadi

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Categories:Topics, Art & Design
Published by: Hida Luph Hadi on May 25, 2011
Copyright:Attribution Non-commercial

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03/11/2013

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BUKU KIESO4-4 Catatan LeRoi Jones Inc hancur akibat kebakaran akhir tahun 2002. Untungnya, kontroler perusahaanmenyimpan data-data statistic tertentu yang berhubungan dengan laporan laba rugi seperti disajikan berikut:
y
 
P
ersediaan awal barang dagang adalah $ 92.000 dan menurun 20% selama tahun berjalam
y
 
D
iskon penjualan sejumlah $ 17.000
y
 
Jumlah saham biasa yang beredar selama tahun 2002 adalah 20.000 lembar 
y
 
Beban bunga adalah $ 20.000
y
 
T
arif pajak adalah 30%
y
 
HPP
berjumlah $ 500.000
y
 
Beban administrasi adalah 20% dari
HPP
tetapi hanya 8% dari penjualan kotor 
y
 
Empat per lima dari beban operasi berhubungan dengan aktivitas penjualan
D
iminta :
D
ari informasi diatas buatlah laporan laba rugi bentuk langsung!LeRoi Jones Inc.Income StatementFor Year Ended
D
ecember 31, 2007Revenues Net sales ($1,250,000± $17,000)............................ $1,233,000ExpensesCost of goods sold........................................................ 500,000Selling expenses............................................................ 400,000Administrative expenses............................................. 100,000Interest expense............................................................. 20,000
T
otal expenses..................................................... 1,020,000Income before income tax.............................................213,000Income tax...................................................................... 63,900 Net income ............................................................. $ 149,100Earnings per share................................................... $ 7.46
D
etermination of amounts(a)
 
Administrative expenses = 20% of cost of good sold= 20% of $500,000= $100,000(b) Gross sales X 8% = administrative expenses= $100,000 ÷ 8% = $1,250,000
 
(c) Selling expenses = four times administrative expenses.(operating expenses consist of selling and administrative expenses; sinceselling expenses are 4/5 of operating expenses, selling expenses are 4 timesadministrative expenses.)= 4 X $100,000 = $400,000Earnings per share $7.46 ($149,100 ÷ 20,000)4-5 dua akuntan untuk perusahaan Elwes dan Wrigth tengah berdebat tentang manfaat menyajikan laporan labarugi bertahap versus langsung.
P
embahasan ini melibatkan informasi tahun 2002 yang berkaitan dengan
P
 Bride Company ( $000) diabaikanBeban administrasiGaji pegawai $ 4.900
P
eny peralatan kantor 3.960
HPP
60.570
P
endapatan sewa 17.230Beban penjualan
T
ransp keluar 2.690Komisi penjualan 7.980
P
eny peralatan penjualan 6.480
P
enjualan 96.500
P
ajak penghasilan 9.070Beban bunga atas hutang obligasi 1.860
D
iminta:
y
 
Buatlah laporan laba rugi untuk tahun 2002 dengan menggunakan format bertahap. Jumlah saham biasa yang beredar selama tahun 2002 adalah 40.550 lembar 
y
 
Buatlah laporan laba rugi bentuk langsung tahun 2002
 
(a)Multiple-Step Form
P
. Bride CompanyIncome StatementFor the Year Ended
D
ecember 31, 2007(In thousands, except earnings per share)Sales.............................................................................................. $96,500Cost of goods sold........................................................................ 60,570Gross profit on sales....................................................................... 35,930Operating ExpensesSelling expensesSales commissions........................... $7,980
D
epr. of sales equipment.....................6,480
T
ransportation-out............................ 2,690 $17,150Administrative expensesOfficers¶ salaries................................ 4,900
D
epr. of office furn. and equip............3,960 8,860 26,010Income from operations................. 9,920Other Revenues and GainsRental revenue.................................................... 17,23027,150Other Expenses and LossesInterest expense................................................. 1,860Income before income tax...................................... 25,290Income tax............................................................ 9,070 Net income .................................................................. $16,220Earnings per share ($16,220 ÷ 40,550)............... $.40

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