S1-Accounting

Presentasi Kelompok Soal 23

Members :
1.Anggi Fauzia
2.Kevin Renaldy
3.Khazanah
4.Okky Kurniawan

Soal 23
Moonlight Distributing Company completed the following merchandising transacations in the month of April.
At the beginning of April, the ledger of moonlight showed cash of Rp 9,000,000 and Share Capital-Ordinary of Rp 9,000,000

Apr
2 Purchased merchandise on account from Dakota Supply Co. Rp 6,000,000 terms 1/10,n/30, 10% VAT
3 Sold merchandise on account Rp 5,500,00 FOB Destination, terms 1/10,n/30, 10% VAT. The Cost of the merchandise sold w
5 Paid RP 240,000 Freight on April sale
6 Received credit from Dakota Supply Co. for merchandise returned Rp 500,000 (VAT exluded)
11 Paid Dakota Supply Co. in full, less discount.
13 Received collections in full, less discounts from customers billed on April 4.
14 Purchased merchandise for cash Rp 3,800,000. 10% VAT.
16 Received refund from supplier for returned goods on cash purchase of April 14, Rp 550,000 (VAT included)
18 Purchased merchandise from Skywalker Distributors Rp 4,500,000 FOB Shipping point, terms 2/10,n/30, 10% VAT.
20 Paid freight on April 18 purchase Rp 100,000
23 Sold merchandise for cash Rp 6,400,000, 10% VAT. The merchandise sold had a cost of Rp 5,120,000
26 Puchased merchandise for cash Rp 6,400,000, 10% VAT.
27 Paid Skywalker Distributor in full, less discount.
29 Made refund to cash customers for detective merchandise Rp 99,000 (VAT included). The returned merchandise had a scra
30 Sold merchandise on account Rp 3,700,000 terms n/30, 10% VAT. The cost of the merchandise sold was Rp 2,800,000.

GENERAL JOURNAL

Date Account Ref Debit

2 Merchandise Investory Rp 6,900,000

Vate In Rp 690,000
Account Payable
4 Account Receivable Rp 6,050,000
Sales
Vate Out
COGS Rp 4,100,000
 Merchandise Investory
5 Freight out Rp 240,000
Cash
6 Account Payable Rp 550,000
Merchandise Investory
Vate in 10%
11 Account Payable Rp 7,040,000
Merchandise Investory
Cash
13 Cash Rp 5,989,500
Sales Discount Rp 55,000
Vate Out Rp 5,500
Account Receivable
14 Merchandise Investory Rp 3,800,000
Vate in 10% Rp 380,000
Cash
16 Cash Rp 550,000
A Merchandise Investory
P Vate in 10%
R
18 I Merchandise Investory Rp 4,500,000
L Vate in 10% Rp 450,000
Account Payable
20 Freight out Rp 100,000
Cash
23 Cash Rp 7,040,000
Sales
Vate out
COGS Rp 5,120,000
Merchandise Investory
26 Merchandise Investory Rp 2,300,000
Vate in 10% Rp 230,000
Cash
27 Account Payable Rp 4,950,000
Merchandise Investory
Cash
29 Sales Return & Allowance Rp 90,000
Vate in 10% Rp 9,000
Cash
Merchandise Investory Rp 30,000
COGS
30 Account Receivable Rp 4,070,000
Sales
Vate out
COGS Rp 2,800,000
 Merchandise Investory
Rp 68,039,000.00

General Ledger

Cash

Date Keterangan Ref D

Saldo awal Rp 9,000,000

5 Paid Freight out
11 Paid Dakota
13 Receive Collection Rp 5,989,500
A
14 P Purchase Merchandise
16 R Receive Refund from customer J-1 Rp 550,000
20 I Paid Freight out
L
23 Sold Merchandise Rp 7,040,000
26 Purchase Merchandise
27 Paid Skywalker
29 Refund to cash customer

Account Receivable

Date Keterangan Ref D

4 Sold Merchandise Rp 6,050,000.00

13 APRIL Received Collections J-1
30 Sold Merchandise Rp 4,070,000

Vate In

Date Keterangan Ref D

2 Purchase Merchandise Rp 690,000.00

6 Receive Credit
11 Paid Dakota
A
14 P Purchase Merchandise Rp 380,000.00
16 R Receive Refund J-1
18 I Purchase Merchandise Rp 450,000.00
L
26 Purchase Merchandise Rp 230,000.00
27 Paid Skywalker
29 Refund to cash customer Rp 9,000.00

Merchandise Investory

Date Keterangan Ref D

 Date Keterangan Ref D

2 Purchase Merchandise Rp 6,900,000.00

4 Sold Investory
6 Merchandise Returned
11 Paid Dakota
A
16 P Returned goods
18 R Purchase Merchandise J-1 Rp 4,500,000.00
23 I Sold Investory
L
26 Purchase Merchandise Rp 2,300,000.00
27 Paid Skywalker
29 Returned Merchandise Rp 30,000.00
30 Sold Investory

Account Payable

Date Keterangan Ref D

2 Purchased Merchandise
A
6 P Merchandise Returned Rp 550,000.00
11 R Paid Dakota J-1 Rp 7,040,000.00
18 I Purchased Merchandise
L
27 Paid Skywalker Rp 4,950,000.00

Vate Out

Date Keterangan Ref D

4 Sold Merchandise
13 Received Collection Rp 5,500.00
APRIL J-1
23 Sold Merchandise
30 Sold Merchandise

Shared Capital-Ordinary

Date Keterangan Ref D

Saldo awal J-1

Sales

Date Keterangan Ref D

4 Sold Merchandise
23 APRIL Sold Merchandise J-1
30 Sold Merchandise

Sales Retuen Allowance

Date Keterangan Ref D

 Date Keterangan Ref D

29 APRIL Returned Merchandise J-1 Rp 90,000

COGS

Date Keterangan Ref D

4 Sold Merchandise Rp 4,100,000

23 Sold Merchandise Rp 5,120,000
APRIL J-1
29 Return Merchandise
30 Sold Merchandise Rp 2,800,000

FREIGHT OUT

Date Keterangan Ref D

5 Paid Freight Out Rp 240,000

APRIL J-1
22 Paid Freight Out Rp 100,000

TRIAL BALANCE

No.Account Account Debit

101 Cash Rp 3,609,900
112 Account Receivable Rp 4,070,000
113 Vate in Rp 1,643,600
120 Merchandise Investory Rp 4,356,000
201 Account Payable
202 Vate Out
311 Share Capital-Ordinary
401 Sales
412 Sales Return Allowance Rp 90,000
414 Sales Discount Rp 55,000
505 COGS Rp 11,990,000
644 Freight Out Rp 340,000
TOTAL Rp 26,154,500

Gross Profit

Sales
Less Sales Return & Allowance Rp 90,000
Sale Discount Rp 55,000

Net Sales
COGS
COGS PROFIT
acations in the month of April.
0 and Share Capital-Ordinary of Rp 9,000,000

terms 1/10,n/30, 10% VAT

30, 10% VAT. The Cost of the merchandise sold was Rp 4,100,000.

000 (VAT exluded)

il 14, Rp 550,000 (VAT included)

pping point, terms 2/10,n/30, 10% VAT.

had a cost of Rp 5,120,000

included). The returned merchandise had a scrap value of Rp 30,000.

of the merchandise sold was Rp 2,800,000.

Credit

Rp 7,590,000

Rp 5,500,000
Rp 550,000
Rp 4,100,000

Rp 240,000

Rp 500,000
Rp 50,000

Rp 70,400
Rp 6,969,600

Rp 6,050,000

Rp 4,180,000

Rp 500,000
Rp 50,000

Rp 4,950,000

Rp 100,000

Rp 6,400,000
Rp 640,000

Rp 5,120,000

Rp 2,530,000

Rp 99,000
Rp 4,851,000

Rp 99,000

Rp 30,000

Rp 3,700,000
Rp 370,000
Rp 2,800,000
Rp 68,039,000.00

Saldo
K
D K
Rp 9,000,000
Rp 240,000 Rp 8,760,000
Rp 6,969,600 Rp 1,790,400
Rp 7,779,900
Rp 4,180,000 Rp 3,599,900
Rp 4,149,900
Rp 100,000 Rp 4,049,900
Rp 11,089,900
Rp 2,530,000 Rp 8,559,900
Rp 4,851,000 Rp 3,708,900
Rp 99,000.00 Rp 3,609,900

Saldo
K
D K
Rp 6,050,000
Rp 6,050,000 Rp -
Rp 4,070,000

Saldo
K
D K
Rp 690,000
Rp 50,000.00 Rp 640,000
Rp 6,400.00 Rp 633,600
Rp 1,013,600
Rp 50,000.00 Rp 963,600
Rp 1,413,600
Rp 1,643,600
Rp 9,000.00 Rp 1,634,600
Rp 1,643,600

Saldo
K
 K
D K
Rp 6,900,000
Rp 4,100,000.00 Rp 2,800,000
Rp 500,000.00 Rp 2,300,000
Rp 64,000.00 Rp 2,236,000
Rp 500,000.00 Rp 1,736,000
Rp 6,236,000
Rp 5,120,000.00 Rp 1,116,000
Rp 3,416,000
Rp 90,000.00 Rp 3,326,000
Rp 3,356,000
Rp 90,000.00 Rp 3,266,000

Saldo
K
D K
Rp 7,590,000.00 Rp 7,590,000
Rp 7,040,000
Rp -
Rp 4,950,000.00 Rp 4,950,000
Rp -

Saldo
K
D K
Rp 550,000 Rp 550,000
Rp 544,500
Rp 640,000 Rp 1,184,500
Rp 370,000 Rp 1,554,500

Saldo
K
D K
Rp 9,000,000 Rp 9,000,000

Saldo
K
D K
Rp 5,500,000 Rp 5,500,000
Rp 6,400,000 Rp 11,900,000
Rp 3,700,000 Rp 15,600,000

Saldo
K
 K
D K
Rp 900,000

Saldo
K
D K
Rp 4,100,000
Rp 9,220,000
Rp 30,000 Rp 9,190,000
Rp 11,990,000

Saldo
K
D K
Rp 240,000
Rp 340,000

Kredit

Rp -
Rp 1,554,500
Rp 9,000,000
Rp 15,600,000

Rp 26,154,500

Rp 15,600,000
Rp (145,000)
Rp 15,445,000
Rp (11,990,000)
Rp 3,456,000