UJIAN AKHIR SEMESTER

(FINAL SEMESTER TEST)

Mata Kuliah : Akuntansi Dasar / Ruang : Online

Introduction to Accounting
Program Studi : Administrasi Bisnis Waktu : 100 menit
Kelas :K Tipe : Closed Book
Hari/Tgl Ujian : Rabu / 23 December 2020 Dosen : Cacik R Damayanti, M.ProfAcc, DBA
Jam : 09.15

1. Samsonite co distributes suitcases to retail store and extends credit terms of 1/10,
n/30 to all customers. Samsonite’s inventory consisted of 40 suitcases purchased at
$30 each. During the month of July, the following merchandising transaction
occurred:
July 1: Purchased 60 suitcases on account for $30 each from Truck Manufacturing,
term 2/10, n/30.
July 3: Sold 40 suitcases on account for $50 each to Sat World
July 9: paid Truck Manufacturing in full
July 12: Received payment in full from Sat World.
July 17: Sold 30 suitcases on account to the Going Concern for $50 each
July 18: Purchased 60 suitcases on account for $1700 From Kingman Manufacture,
term 1/10, n/30
July 20: Received $300 credit for 10 suitcases returned to Kingman Manufacture
July 21: Received payment in full from the Going Concern
July 22: Sold 45 suitcases on account to Fly-By-Night for $50 each
July 30: Paid Kingman Manufactures in full
July 31: Granted Fly-By-Night $200 credit for 4 suitcases returned costing $120

Instruction:
a. Journalize the transactions for the month of July for Samsonite using the
perpetual inventory system!
b. Enter the transaction into General Ledger
c. Prepare a trial balance!

2. The trial balance of G. Durler Company at the end of fiscal year 2008, includes these
accounts:
merchandise inventory $17.200, Purchases $149.000, Sales $190.000, Freight-in
$4.000, Sales return and allowance $3000, Freight out $1000, and purchase return
and allowances $2.000. The ending merchandise inventory is $25.000.
Instruction:
Prepare a cost of goods sold section for the year ending 2008 (periodic inventory)
3. The trial balance coloums of the worksheet for Green Company at June 2008 are as
follow:
Green Company
Worksheet
For the month ended June 30, 2008
Account Trial Balance
Debit Credit
Cash 2320
Account receivable 2440
Merchandise Inventory 11640
Account Payable 1120
Ed Green, Capital 3600
Sales 42400
Cost of Goods Sold 20560
Operating expenses 10160
Total 47120 47120

Other data:
Operating expenses incurred on account which have not yet been recorded total
$1500

Instruction:
Enter the trial balance on a worksheet and complete the worksheet!