JAWABAN PT ELEKTRONIK SOLUSI

1) ACCOUNT SALES REPORT

Sales 9 units 1,200,000 10,800,000

On Hand 1 unit

Charges:
- Freight (500,000)
- Repair (60,000)
- Advertising (80,000)
- Commission 20% 10,800,000 (2,160,000)
Total Expenses reimbursable to PT ES (2,800,000)
Advances -
Balance Due to PT ES 8,000,000

3) Consignor Profit Calculation

Sold On hand Total

Units 9 1 10
Consignor:
- Cost/unit 6,750,000 750,000 7,500,000
- Packing expenses 360,000 40,000 400,000

Consignee:
- Freight 450,000 50,000 500,000
- Repair 60,000 - 60,000
- Advertising 80,000 - 80,000
- Commission 2,160,000 - 2,160,000
Total Costs 9,860,000 840,000 10,700,000
Sales 10,800,000
Consignor Profit 940,000

2) Journal

Laba Terpisah - Perpetual

PT ES (Consignor)

Pengiriman 10 unit Consignment Out

Inventories

Biaya pengemasan Rp 400,000 Consignment Out

oleh PT ES Cash

Biaya Transpor dari pelabuhan ke

gudang PD AUVI Rp 500,000 (tanggungan PT ES) No entry

2 Unit membutuhkan perbaikan minor

dengan biaya Rp 60,000 (tanggungan PT ES) No entry

Pemasangan Iklan Rp 80,000 (tanggungan PT ES) No entry

Penjualan tunai 9 unit @ Rp 1,200,000/unit No entry

Pengiriman Uang dari PD AUVI ke PT ES Cash

Consignment Out
Consignment Out

Consignment Out
Consignment Income
(Pengakuan Consignor Profit)

GL T Account
Consignment Out
7,500,000
400,000
2,800,000 10,800,000
940,000
11,640,000 10,800,000
840,000
11,640,000 11,640,000

Laba TIDAK Terpisah - Perpetual

PT ES (Consignor)

Pengiriman 10 unit Inventories on consignment

Inventories

Biaya pengemasan Rp 400,000 Packing Expenses

oleh PT ES Cash
Biaya Transpor dari pelabuhan ke
gudang PD AUVI Rp 500,000 (tanggungan PT ES) No entry

2 Unit membutuhkan perbaikan minor

dengan biaya Rp 60,000 (tanggungan PT ES) No entry

Pemasangan Iklan Rp 80,000 (tanggungan PT ES) No entry

Penjualan tunai 9 unit @ Rp 1,200,000/unit No entry

Pengiriman Uang dari PD AUVI ke PT ES Cash

Freight
Repair Exp.
Advertising Exp.
Commission Exp.
Inventories on consignment
Sales

Ambil dari Tabel Consignor Profit Calculatio

COGS
Inventories on consignment

Inventories on consignment
Packing Exp.

GL T Account
Inventories on consignment
7,500,000
50,000
40,000 6,750,000
7,590,000 6,750,000
840,000
7,590,000 7,590,000
@Rp 750,000/unit

20% x Sales

PD AUVI (Consignee)
Dr. Cr. Dr. Cr.
7,500,000 - Memorandum
- 7,500,000

400,000 - No entry
 - 400,000

Consignment In 500,000 -
Cash - 500,000

Consignment In 60,000 -
Cash - 60,000

Consignment In 80,000 -
Cash - 80,000

Cash 10,800,000 -
Consignment In - 10,800,000

Consignment In 2,160,000 -
Commission Income - 2,160,000

8,000,000 - Consignment In 8,000,000 -

2,800,000 - Cash - 8,000,000
- 10,800,000 (Angka yang ada di Account Sales)

940,000 -
- 940,000 GL T Account
Consignment In
500,000 10,800,000
60,000
80,000
2,160,000
2,800,000 10,800,000
8,000,000
10,800,000 10,800,000
NIL BALANCE
Saldo Inventory
Control check

PD AUVI (Consignee)
Dr. Cr. Dr. Cr.
7,500,000 - Memorandum
- 7,500,000

400,000 - No entry
- 400,000
 PT ES 500,000 -
Cash - 500,000

PT ES 60,000 -
Cash - 60,000

PT ES 80,000 -
Cash - 80,000

Cash 10,800,000 -
Sales - 10,800,000

COGS 8,640,000 -
PT ES - 8,640,000

Sales 10,800,000
COGS 8,640,000
Gross Profit 2,160,000 Commission

8,000,000 - PT ES 8,000,000 -
450,000 - Cash - 8,000,000
60,000 - (Angka yang ada di Account Sales)
80,000 -
2,160,000 - GL T Account
50,000 - PT ES
- 10,800,000 500,000 -
60,000
onsignor Profit Calculation 80,000 8,640,000

640,000 8,640,000
6,750,000 - 8,000,000
- 6,750,000 8,640,000 8,640,000
NIL BALANCE
40,000 -
- 40,000
Saldo Inventory
Control check