Ch.5-Accounting For Merchandising Operations

Slide
5-1
Chapter 5
Akuntansi untuk Usaha

Perdagangan
Financial Accounting, IFRS Edition

Weygandt Kimmel Kieso
Slide
5-2
Study
Study Objectives
Objectives
1. Mengenali perbedaan antara perbedaan antara usaha
jasa dengan perdagangan
2. Menjelaskan pencatatan pembelian dengan sistem
pesediaan perpetual
3. Menjelaskan pencatatan pendapatan penjualan dengan
sistem persediaan perpetual
4. Menjelaskan langkah-langkah dalam siklus akuntansi
usaha perdagangan
5. Menyusun Laporan Laba-Rugi perusahaan perdagangan
6. Menjelaskan cara penghitungan dan pentingnya laba
kotor (gross profit)
Slide
5-3
Accounting
Accounting for
for Merchandising
Merchandising Operations
Operations
Completing
Recording Recording Forms of
Merchandising the
Purchases of Sales of Financial
Operations Accounting
Merchandise Merchandise Statements
Cycle
Operating Freight costs Sales returns Adjusting Income

cycles Purchase and entries statement
Flow of costs returns and allowances Closing Classified
—perpetual allowances Sales entries statement of
and periodic Purchase discounts Summary of financial
inventory discounts merchandising position
systems entries
Summary of
purchasing
transactions
Slide
5-4
Merchandising
Operations
Usaha Perdagangan
Membeli dan Menjual Barang
Wholesaler Retailer Consumer
Sumber utama pendapatan(revenue) dalam usaha pedagangan

disebut Pendapatan Penjualan (sales revenue) atau Penjualan
(sales) saja.
Slide
5-5
SO 1 Identify the differences between service and merchandising companies.
Merchandising
Operations
Pengukuran Penghasilan (Income Measurement)
Pendapatan
Penjualan Less Not used in a
(Sales Service business.
Revenue)
Illustration 5-1
= Laba Kotor
Kos Barang terjual Less
(Gross
(Cost of
Profit)
Goods Sold)
Laba (Rugi Bersih

Kos Barang Terjual (Cost of Biaya Operasi =
(Net
goods) - adl total kos barang (Operating
Income
Expenses)
dagangan yang terjual selama (Loss)
satu periode
Slide
5-6
Merchandising
Operations
Siklus Operasi Illustration 5-2
(Operating
Cycle)
Siklus operasi usaha

perdagangan
(merchandising
company) biasanya
lebih panjang
dibandingkan dengan
usaha jasa (service
company).
Slide
5-7
Merchandising
Operations
Flow of Costs Illustration 5-3
Slide
5-8
Merchandising
Operations
Flow of Costs - Perpetual System

1. Pembelian ditambahkan langsung ke Persediaan Barang Dagangan
2. Biaya angkut, Retur dan Keringanan Harga Beli, dan Diskon
Pembelian diperhitungkan langsung dalam Persediaan Barang
Dagangan
3. Kos Barang Terjual dibebankan/ bertambah dan Persediaan Barang
Dagangan dikurangi setiap kali terjadi penjualan
4. Physical count done to verify Merchandise Inventory balance.
Sistem Persediaan Perpetual mencatat Persediaan

Barang Dagangan dan Kos Barang Terjual secara terus
menerus/ Continue
Slide
5-9
Merchandising
Operations
Flow of Costs - Periodic System

1. Pembelian barang dagangan mula-mula dicatat
dalam akun Pembelian
2. Persediaan Akhir ditentukan berdasarkan
penghitungan fisik
3. Kos Barang Terjual dihitung dengan rumus:
Beginning inventory
$ 100,000
Add: Purchases, net
+ 800,000
Slide Goods
SO available
1 Identify for sale
the differences between service and merchandising companies.
5-10
Slide
5-11 Answers on notes page
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Illustration 5-5
Pembelian bisa
dilakukan secara tunai
atau kredit (on account)
Biasanya dicatat pada
saat barang diterima
Purchase invoice -
Faktur Pembelian
menjadi dokumen
sumber untuk mencatat
pembelian kredit
Slide
5-12
SO 2 Explain the recording of purchases under a perpetual inventory system.
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Freight Costs – Terms of Sale Illustration 5-6
Penjual menyerahkan barang

pada saat dimuat, dan pembeli
menanggung kos
pengangkutan
Penjual menyerahkan barang

ketika sampai di tempat
pembeli dan menanggung kos
pengangkutan
Kos pengangkutan yang ditanggung oleh penjualan merupakan

Slide biaya operasi SO 2
5-13
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Dalam sistem persediaan perpetual (perpetual inventory

system), perusahaan merekam pembelian barang-barang yang
akan dijual kembali dalam akun Persediaan Barang Dagangan
(Merchandise Inventory account).
Illustration: Berdasarkan INVOICE NO. 731 (Illustration 5-5)

buatlah entri jurnal di Sauk Stereo untuk merekam pembelian
barang dagangan dari PW Audio Supply.
May 4 Merchandise inventory 3,800
Accounts payable
3,800
Slide
5-14
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Illustration: Dalam pengiriman barang tanggal 6 Mei, Sauk Stereo

membayar biaya angkut kepada Acme Freight Company sejumlah €150,
entri jurnal di Sauk Stereoadalah:
May 6 Merchandise inventory 150

Cash
150
Diasumsikan, faktur terkait pengangkutan (freight) pada ilustrasi di atas
mengharuskan PW Audio Supply yang membayar biaya angkut (freight
charges), entri jurnal oleh PW Audio Supply akan menjadi:
May 4 Freight-out (or Delivery Expense) 150

Cash
Slide 150
5-15
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Retur Pembelian dan Keringanan/ Diskon (Purchase
Returns and Allowances)
Pembeli mungkin saja kecewa karena barang yang dibelinya rusak
atau tidak utuh, kualitasnya rnedah, atau tidak sesuai dengan
spesifikasi yang diminta.
Retur Pembelian Keringanan Harga
(Purchase Return) (Purchase Allowance)
Pengembalian barang dan Pembeli bisa saja memutuskan
pengurangan piutang (jika untuk tetap membeli jika penjual
barang dibeli secara kredit), memberikan keringanan
atau untuk mendapatkan uang (pengurangan) harga beli
kembali jika pembeliannya
tunai
Slide
5-16
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Question
Dalam
In a perpetual
sistem persediaan
inventoryperpetual
system, a(perpetual
return of
inventory
defective
system),
merchandise
retur oleh
by apembeli
purchaser
atasisbarang
recorded
yang
by rusak
crediting:
direkam dengan mengkredit :
a. a.
Pembelian
Purchases
(Purchases)
b. b.
Retur
Purchase
Pembelian
Returns
(Purchase Returns)
c. c.
Keringanan
PurchasePembelian
Allowance (Purchase Allowance)
d. d.
Persediaan
Merchandise
Barang
Inventory
Dagangan (Merchandise
Inventory)
Answer on
notes page
Slide
5-17
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Illustration: Diasumsikan pada tanggal 8 Mei Sauk Stereo

mengembalikan barang dagangan kepada PW Audio senilai
€300.
May 8 Accounts payable 300
Merchandise inventory 300
Slide
5-18
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Diskon Pembelian (Purchase Discounts)

Terma kredit mungkin saja memperbolehkan pembeli
(buyer) untuk memperoleh diskon tunai dengan melakukan
pembayaran tepat waktu.
Manfaat Diskon Tunai:
Pembeli (Purchaser) menghemat uang.
Penjual (Seller) memperpendek siklus operasi.
Example: Terma kredit 2/10, n/30, dibaca “dua-sepuluh, neto 30”.

2% Diskon tunai jika pembayaran dilakukan dalam 10 hari.
Slide
5-19
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Purchase Discount Terms
2/10, n/30 1/10 EOM n/10 EOM

Diskon 2% jika Diskon 1% jika Jumlah neto jatuh
dibayar dalam 10 dibayar dalam tempo pada 10
hari, jumlah neto sepuluh hari hari pertama
jatuh tempo dalam pertama bulan
30 hari
bulan mendatang
mendatang
Slide
5-20
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Illustration: Diasumsikan Sauk Stereo membayar jumlah
terutang €3,500 (harga faktur bruto €3,800 dikurangi retur dan
keringanan pembelian €300) pada tanggal 14 Mei, hari terakhir
periode diskon.
Buatlah entri jurnal di pihak Sauk untuk merekam transaksi 14

Mei tersebut.
May 14 Accounts payable 3,500

Cash
Merchandise Inventory 3,430
70
Slide
5-21
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Illustration: Jika Sauk Stereo gagal mengambil diskon, dan

harus membayar penuh €3,500 pada tanggal 3 Juni, entri
jurnalnya menjadi:
June 3 Accounts payable 3,500

Cash
3,500
Slide
5-22
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise

Haruskah diskon diambil ketika telah lewat?
Melewatkan diskon sama artinya dengan membayar bunga

(interest) 2% atas penggunaan dana sebesar $3,500 selama
20 days.
Example: 2% untuk 20 hari = 36.5% setahun

(365/20 = 18.25 twenty-day periods x 2% = 36.5%)
Slide
5-23
Recording
Recording Purchases
Purchases of
of Merchandise
Merchandise
Ikhtisar Transaksi Pembelian (Purchasing

Transactions)
Illustration Merchandise Inventory
Debit Credit
4th - Purchase €3,800 €300 8th - Return

6th – Freight-in 150 70 14th - Discount
Balance €3,580
Slide
5-24
Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Illustration 5-5
Penjualan bisa dilakukan

secara tunai atau kredit (on
account)
Dicatat ketika terjadi/
terhimpun (earned), umum
ketika barang dikirim dari
penjual kepada pembeli
Faktur penjualan adl
dokumen sumber yang
mendukung setiap transaksi
penjualan kredit
Slide SO 3 Explain the recording of sales revenues

5-25 under a perpetual inventory system.
Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Two Journal Entries to Record a Sale
#1 Kas atau Piutang Dagang XXX Harga

Penjualan
Penjualan XXX
#2 Beban Pokok Penjualan XXX Biaya

Persediaan Barang Dagangan XXX

Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Illustration: Diasumsikan PW Audio Supply merekam
penjualannya kepada Sauk Stereo tanggal 4 Mei sejumlah €3,800
(Illustration 5-5). Misalkan Kos Baran Dagangan (merchandise
cost) tersebut bagi PW Audio Supply adalah €2,400.
May 4 Piutang Dagang 3,800

Penjualan
3,800
4 Beban Pokok Penjualan 2,400
Persediaan Barang Dagangan
2,400

Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Retur dan Keringanan Penjualan (Sales Returns and
Allowances)
Kebalikan retur dan keringanan pembelian
Merupakan kontra-akun pendapatan penjualan (debit)
Penjualan tidak berkurang (didebit) karena:
 Berapa persentase retur dan keringanan
terhadap penjualan
 Pembandingan total penjualan antar-periode
akuntansi menjadi tidak akurat

Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Illustration: Buatlah entri jurnal di pihak PW Audio Supply untuk

merekam kredit karena barang dikembalikan (returned goods)
yang harga jualnya €300 (asumsi kos €140).
Asumsikan barang yang dikembalikan itu tidak rusak.
May 8 Retur Penjualan dan Potongan 300

Piutang Dagang
300
8 Persediaan Barang Dagangan 140
Beban Pokok Penjualan
140

Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Illustration: Jika barang yang dikembalikan (returned goods)

rusak dan nilai rongsokan (scrap value) of €50, PW Audio akan
menjurnal sebagai berikut:

Piutang Dagang
300
8 Persediaan Barang Dagangan 50
Beban Pokok Penjualan
50

Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Review Question
Kos
TheBarang
cost ofTerjual
goods (cost
sold is
ofdetermined
goods sold)and
ditentukan
recorded
dan
each
dicatat
time asetiap
sale occurs
kali terjadi
in: penjualan dalam:
a.a.Sistem
periodic
Persediaan
inventory Periodik
system only.
(periodic inventory
b.system).
a perpetual inventory system only.
b.c.Sistem
both aPersediaan
periodic andPerpetual
perpetual(perpetual
inventoryinventory
system.
system)
d. neither a periodic nor perpetual inventory system.
c. Jawaban A dan B semuanya benar.
d. Jawaban A dan B semuanya salah.
Answer on notes page
Slide
5-32 Answers on notes page
Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Diskon Penjualan (Sales Discount)

Ditawarkan kepada kustomer untuk mendorong
pembayaran tepat waktu
Identik dengan potongan pembelian
Kontra-akun pendapatan (Debit)

Recording
Recording Sales
Sales of
of Merchandise
Merchandise
Illustration: Diasumsikan Sauk Stereo membayar jumlah

terutangnya sebesar €3,500 (harga faktur bruto €3,800 dikurangi
retur dan keringanan pembelian €300) pada tanggal 14 Mei, hari
terakhir periode diskon. Entri jurnal di pihak PW Audio Supply
untuk merekam penerimaan tanggal 14 Mei.
May 14 Kas 3,430

Diskon Penjualan 70 *
Piutang Dagang
3,500
* [(€3,800 – €300) X 2%]

Completing
Completing the
the Accounting
Accounting Cycle
Cycle
Jurnal Penyesuaian (Adjusting Entries)

Pada umumnya sama dengan di perusahaan jasa
Satu penyesuaian tambahan dimaksudkan untuk

mencocokkan catatan persediaan dengan persediaan
sesungguhnya yang masih tersisa
Akun-akun yang terpengaruh dalam penyesuaian adl
persediaan Barang Dagangan dan Kos Barang Terjual.
Slide
5-35
SO 4 Explain the steps in the accounting cycle for a merchandising company.
Completing
Completing the
the Accounting
Accounting Cycle
Cycle
Illustration: Misalkan PW Audio Supply mempunyai Saldo

Persediaan Barang Dagangan (Merchandise Inventory) sebelum
penyesuaian sebesar €40,500. Berdasarkan perhitungan fisik
(physical count), PW Audio menemukan bahwa Kos Persediaan
Barang Dagangan sesungguhnya (actual merchandise inventory)
pada akhir tahun sejumlah €40,000.
Jurnal penyesuaian untuk menyesuaikan Persediaan Barang
Dagangan pada akhir periode adalah.
Beban Pokok Penjualan 500
Persediaan Barang Dagangan

500
Slide
5-36
SO 4 Explain the steps in the accounting cycle for a merchandising company.
Completing
Completing the
the Accounting
Accounting Cycle
Cycle
Closing
Entries
Slide
5-37
Forms
Forms of
of Financial
Financial Statements
Statements
Laporan Laba-Rugi (Income Statement)

Sumber utama untuk mengevaluasi kinerja
perusahaan
Formatnya dirancang untuk membedakan

berbagai sumber penghasilan dan biaya
Slide
5-38
SO 5 Prepare an income statement for a merchandiser.
Forms
Forms of
of Financial
Statements
Penyajian Penjualan dalam Laporan Laba-Rugi
(Income Statement Presentation of Sales)
Illustration 5-13
Slide
5-39
SO 5 Prepare an income statement for a merchandiser.
Forms
Forms of
of Financial
Statements
Laba Kotor (Gross Profit) Illustration 5-13
Illustration 5-10
Slide
5-40
SO 6 Explain the computation and importance of gross profit.
Forms
Forms of
of
Financial
Financial
Statements
Statements
Biaya
Operasi
(Operating
Expenses)
Illustration 5-13
IFRS memperbolehkan penyajian biaya menurut sifat/ hakikatnya

(presentation by nature) dan penyajian biaya menurut fingsinya
(presentation by function).
Slide
5-41
SO 5 Distinguish between a multiple-step and a single-step income statement.
Forms
Forms of
of
Financial
Financial
Statements
Statements
Berbagai pendapatan
(revenue) dan
keuntungan (gains) dan
biaya (expense) dan
Kerugian (losses) yang
tidak terkait dengan
kegiatan inti
perusahaan.
Penghasilan dan
Biaya Lain-Lain
(Other Income and
Expense)
Slide Illustration 5-13
5-42
SO 5
Forms
Forms of
of
Financial
Financial
Statements
Statements
Biaya bunga
(Interest expense),
jika jumlahnya
material, harus
diungkapkan dalam
batang tubuh
Laporan Laba-Rugi
(income statement).
Biaya Bunga
(Interest
Expense)
Slide Illustration 5-13
5-43
SO 5
Forms
Forms of
of Financial
Statements
Laba Komprehensif (Comprehensive Income)

Mencakup penyesuaian-penyesuaian tertentu terhadap aset
rencana pension, untung dan rugi translasi valuta asing, dan untung
dan rugi yang belum direalisasi dari investasi jenis tertentu
Illustration 5-14
Laba komprehensif boleh dilaporkan dalam laporan gabungan laba

bersih dan laba komprehensif, atau dalam skedul terpisah ang
semata-mata melaporkan laba komprehensif
Slide
5-44
SO 6 Explain the computation and importance of gross profit.
Forms
Forms of
of Financial
Statements
Pertanyaan Ulasan (Review Question)

Laporan
The multiple-step
Laba-Rugi income
multiple
statement
step (Theformultiple-step
a
merchandiser
income statement)
shows untuk
eachperusahaan
of the following
perdagangan
features
except: item-item berikut, kecuali:
memuat
a. Laba
gross Kotor
profit.(gross profit).
b. Kos
cost Barang
of goodsTerjual
sold. (cost of goods sold).
c. Pendapatan
a sales revenue
Penjualan
section.(a sales revenue section).
d. Aktivitas
investing Investasi
activities (investing
section. activities section).
Slide
5-45
Forms
Forms of
of Financial
Statements
Laporan Posisi Keuangan Terklasifikasi
(Classified Statement of Financial Position)
Illustration 5-15
Slide
5-46
Forms
Forms of
of Financial
Statements
Indicate in which financial statement (Income

Statement, IS; Statement of Financial Position, SFP;
or Retained Earnings Statement, RES) and under what classification
each of the following would be reported.
Accounts Payable SFP Current liabilities

Accounts Receivable SFP Current assets
Accumulated Depreciation SFP Property, plant, and equipment
Advertising Expense IS Operating expenses
Depreciation Expense IS Operating expenses
Dividends RES Deduction section
Cash SFP Current assets
Slide
5-47
Forms
Forms of
of Financial
Statements

Freight-out IS Operating expenses

Gain on Sale of Equipment IS Other income and expense
Insurance Expense IS Operating expenses
Interest Expense IS Interest expense
Interest Payable SFP Current liabilities
Land SFP Property, plant, and equipment
Merchandise Inventory SFP Current assets
Slide
5-48
Forms
Forms of
of Financial
Statements

Notes Payable SFP Non-current liabilities

Office Building SFP Property, plant, and equipment
Property Tax Payable SFP Current liabilities
Salaries Expense IS Operating expenses
Salaries Payable SFP Current liabilities
Sales Returns and Allowances IS Sales revenues
Share Capital—Ordinary SFP Equity
Slide
5-49
Forms
Forms of
of Financial
Statements

Store Equipment SFP Property, plant, and equipment

Sales Revenue IS Sales revenues
Utilities Expense IS Operating expenses
Slide
5-50
Understanding
Understanding U.S.
U.S. GAAP
GAAP
Accounting for
Key Differences Merchandising Operations
Under both GAAP and IFRS, a company can choose to use
either a perpetual or a periodic system.
Inventories are defined in IAS 2 as held for sale in the

ordinary course of business, in the process of production
for such sale, or in the form of materials or supplies to be
consumed in the production process or in the rendering of
services. The definition under GAAP is essentially the same.
Slide
5-51
Understanding
Understanding U.S.
U.S. GAAP
GAAP
Accounting for
As noted in the chapter, under IFRS companies must
classify expenses by either nature or by function.
Classification by nature leads to descriptions such as the
following: salaries, depreciation expense, and utilities
expense. If a company uses the functional expense method
on the income statement, disclosure by nature is required in
the notes to the financial statements. In contrast, under
GAAP, companies generally classify income statement
items by function. Classification by function leads to
descriptions such as administration, distribution, and
manufacturing.
Slide
5-52
Understanding
Understanding U.S.
U.S. GAAP
GAAP
Accounting for
Presentation of the income statement under GAAP follows
either a single-step or multiple-step format. IFRS does not
mention a single-step or multiple-step approach although
the approach used is similar to that referred to as a multiple-
step statement under GAAP.
IFRS requires that two years of income statement

information be presented, whereas GAAP requires three
years.
Slide
5-53
Understanding
Understanding U.S.
U.S. GAAP
GAAP
Accounting for
Looking to the Future Merchandising Operations
The IASB and FASB are working on a project that would rework the
structure of financial statements. Specifically, this project will
address the issue of how to classify various items in the income
statement. A main goal of this new approach is to provide
information that better represents how businesses are run. In
addition, this approach draws attention away from just one number
—net income. It will adopt major groupings similar to those
currently used by the statement of cash flows (operating,
investing, and financing), so that numbers can be more readily
traced across statements. Finally, this approach would also
provide detail, beyond that currently seen in most statements
(either GAAP or IFRS), by requiring that line items be presented
Slide
both by function and by nature.
5-54
Periodic
Periodic Inventory
Inventory System
System
Sistem Persediaan Periodik (Periodic System)

Akun-akun terpisah (separate accounts) digunakan
untuk mencatat pembelian (purchases), kos
pengangkutan (freight costs), retur (returns), dan
diskon (discounts).
Perusahaan TIDAK mencatat perubahan persediaan
dari waktu ke waktu.
Persediaan akhir (Ending inventory) ditentukan melalui
penghitungan fisik (physical count).
Slide SO 7 Explain the recording of purchases and sales of
5-55 inventory under a periodic inventory system.
Periodic
Periodic Inventory
Inventory System
System
Penghitungan Kos Barang Terjual ( Cost of

Goods Sold)
Illustration 5A-1

Recording
Recording Purchases
Purchases under
under Periodic
Periodic System
System
Illustration: Berdasarkan faktur serta penerimaan barang

dagangan (merchandise ordered) (Illustration 5-5) dari PW
Audio Supply, Sauk Stereo merekam pembeliannya sejumlah
€3,800 sebagai berikut:
May 4 Pembelian 3,800
Piutang Dagang
3,800

Recording
Recording Purchases
Purchases under
under Periodic
Periodic System
System
Kos Pengangkutan (Freight Costs)

Illustration: Ketika Sauk membayar Acme Freight Company
sejumlah €150 untuk ongkos pengangkutan (freight charges) yang
dibelinya dari PW Audio Supply tanggal 6 Mei, jurnal di pihak Sauk
mencatat biaya tersebut adalah:
May 6 Beban Angkut (Transportation-in) 150
Kas
150

Recording
Recording Purchases
Purchases under
under Periodic
Periodic System
System
Retur Pembelian dan Keringanan Harga (Purchase

Illustration: Sauk Stereo retur barang dagangan yang

dibelinya senilai €300 kepada PW Audio Supply dan
membuat entri jurnal berikut untuk mencatat retur.
May 8 utang Dagang 300

Retur Pembelian dan Potongan
300

Recording
Recording Purchases
Purchases under
under Periodic
Periodic System
System

Illustration: Tanggal 14 Mei, Sauk Stereo membayar jumlah
terutangnya kepada PW Audio Supply, mendapatkan 2% diskon
tunai (cash discount) yang ditawarkan PW Audio untuk
pembayaran dalam 10 hari. Sauk Stereo mencatat pembayaran
dan diskon tersebut sebagai berikut:
May 14 Utang Dagang 3,500

Diskon Pembelian
Kas 70
3,430

Recording
Recording Sales
Sales under
under Periodic
Periodic System
System
Illustration: PW Audio Supply, mencatat penjualan barang

dagangannya seharga €3,800 kepada Sauk Stereo tanggal 4
Mei (sales invoice No. 731, Illustration 5-5) sebagai berikut:
May 4 Piutang Dagang 3,800

Penjualan
3,800
Tidak ada penjurnalan untuk mencatat kos barang

terjual (cost of goods sold) pada saat penjualan
dalam sistem periodik (periodic system).

Recording
Recording Sales
Sales under
under Periodic
Periodic System
System
Retur Penjualan dan Keringanan Harga (Sales

Illustration: Untuk mengakui barang yang dikembalikan

(returned goods) oleh Sauk Stereo pada tanggal 8 Mei, PW
Audio Supply mencatat retur penjualan senilai €300 sebagai
berikut:
Piutang Dagang
300
Recording
Recording Sales
Sales under
under Periodic
Periodic System
System
Diskon Penjualan (Sales Discounts)

Illustration: Tanggal 14 Mei, PW Audio Supply menerima cek
senilai €3,430 sebagai pembayaran jumlah terutang dari Sauk
Stereo. PW Audio memberikan 2% diskon tunai (cash discount)
dan membuat entri jurnal Sauk sebagai berikut:
May 14 Kas 3,430

Diskon Penjualan 70
Piutang Dagang
3,500

Comparison
Comparison of
of Entries-Perpetual
Entries-Perpetual vs.
vs. Periodic
Periodic
Illustration 5A-2

Comparison
Comparison of
of Entries-Perpetual
Entries-Perpetual vs.
vs. Periodic
Periodic
Illustration 5A-2

Worksheet
Worksheet for
for aa Merchandising
Merchandising Company
Company
Illustration 5B-1
Slide
5-66 SO 8
Copyright
Copyright
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Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
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may make back-up copies for his/her own use only and not for
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Slide
5-67

Ch.5-Accounting For Merchandising Operations

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Ch.5-Accounting For Merchandising Operations

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Akuntansi untuk Usaha

Financial Accounting, IFRS Edition

Operating Freight costs Sales returns Adjusting Income

Wholesaler Retailer Consumer

Sumber utama pendapatan(revenue) dalam usaha pedagangan

Laba (Rugi Bersih

Siklus operasi usaha

Flow of Costs Illustration 5-3

Flow of Costs - Perpetual System

Sistem Persediaan Perpetual mencatat Persediaan

Flow of Costs - Periodic System

Penjual menyerahkan barang

Penjual menyerahkan barang

Kos pengangkutan yang ditanggung oleh penjualan merupakan

Dalam sistem persediaan perpetual (perpetual inventory

Illustration: Berdasarkan INVOICE NO. 731 (Illustration 5-5)

Illustration: Dalam pengiriman barang tanggal 6 Mei, Sauk Stereo

May 6 Merchandise inventory 150

May 4 Freight-out (or Delivery Expense) 150

Illustration: Diasumsikan pada tanggal 8 Mei Sauk Stereo

Diskon Pembelian (Purchase Discounts)

Example: Terma kredit 2/10, n/30, dibaca “dua-sepuluh, neto 30”.

Purchase Discount Terms

2/10, n/30 1/10 EOM n/10 EOM

Buatlah entri jurnal di pihak Sauk untuk merekam transaksi 14

May 14 Accounts payable 3,500

Illustration: Jika Sauk Stereo gagal mengambil diskon, dan

June 3 Accounts payable 3,500

Diskon Pembelian (Purchase Discounts)

Melewatkan diskon sama artinya dengan membayar bunga

Example: 2% untuk 20 hari = 36.5% setahun

Ikhtisar Transaksi Pembelian (Purchasing

4th - Purchase €3,800 €300 8th - Return

Penjualan bisa dilakukan

Slide SO 3 Explain the recording of sales revenues

Two Journal Entries to Record a Sale

#1 Kas atau Piutang Dagang XXX Harga

#2 Beban Pokok Penjualan XXX Biaya

Slide SO 3 Explain the recording of sales revenues

May 4 Piutang Dagang 3,800

Slide SO 3 Explain the recording of sales revenues

Slide SO 3 Explain the recording of sales revenues

Illustration: Buatlah entri jurnal di pihak PW Audio Supply untuk

May 8 Retur Penjualan dan Potongan 300

Slide SO 3 Explain the recording of sales revenues

Illustration: Jika barang yang dikembalikan (returned goods)

May 8 Retur Penjualan dan Potongan 300

Slide SO 3 Explain the recording of sales revenues

Diskon Penjualan (Sales Discount)

Slide SO 3 Explain the recording of sales revenues

Illustration: Diasumsikan Sauk Stereo membayar jumlah

May 14 Kas 3,430

Slide SO 3 Explain the recording of sales revenues

Jurnal Penyesuaian (Adjusting Entries)

Satu penyesuaian tambahan dimaksudkan untuk

Illustration: Misalkan PW Audio Supply mempunyai Saldo

Beban Pokok Penjualan 500

Persediaan Barang Dagangan

Laporan Laba-Rugi (Income Statement)

Formatnya dirancang untuk membedakan

Laba Kotor (Gross Profit) Illustration 5-13

IFRS memperbolehkan penyajian biaya menurut sifat/ hakikatnya