Anisha Fera Wati S

NPM 0119101174
Tugas Pertemuan 10 – AKL Asistensi (B)

JAWABAN SOAL LATIHAN

Sales Transaction
a) US Dollars
 Jurnal saat Penjualan
Dr. Account Receivable $53.000
Cr. Merchandise Inventory $53.000
 Jurnal saat Pelunasan
Dr. Cash $53.000
Cr. Account Receivable $53.000

b) Pounds
 Jurnal saat Penjualan
Dr. Account Receivable $53.000
Cr. Merchandise Inventory $53.000
 Jurnal saat Pelunasan
Dr. Cash $52.800 (£ 20.000 X $2,64)
Dr. Exchange Gain $ 200
Cr. Account Receivable $53.000

Purchase Transaction
a) US Dollars
 Jurnal saat Pembelian
Dr. Purchase $26.500
Cr. Account Payable $26.500
 Jurnal saat Pelunasan
Dr. Account Payable $26.500
Cr. Cash $26.500

b) Pounds
 Jurnal saat Pembelian
Dr. Purchase $26.500
Cr. Account Payable $26.500
 Jurnal saat Pelunasan
 Dr. Account Payable $26.500
Dr. Exchange Gain $ 200
Cr. Cash $26.700 (₤10.000 x $2,67)

Future Contracts

Dec 1 Dec 31 Jan 31

Future Rate $ 1,4007 $ 1,4050 $ 1,3995
Cost of 6.000 $ 8.404,2 $ 8.430 $ 8.397
Gallons $ 25,8 $ 33
$ 7,2

Jurnal saat Kontrak

Des 1 = Dr. Future Contract $20
Cr. Cash $20
Des 31 = Dr. Future Contract $25,8
Cr. OCI $25,8
Jan 31 = Dr. OCI $33
Cr. Future Contract $33
Jan 31 = Dr. Future Contract $7,2
Cr. Cash $7,2
Jan 31 = Dr. Inventory $8.397
Cr. Cash $8.397

Jurnal saat Penjualan

Feb 1 = Dr. Cash $10.400
Cr. Sales $10.400
Dr. Cost of Sales $8.397
Cr. Inventory $8.397