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    Materi Presentasi 2

    Uploaded by

    Ilham Ramdani
    1. The document contains examples of calculating gross profit from sales and cost of goods sold amounts. It provides the calculations to determine gross profit of $665,800 for a company with sales of $1,540,800 and cost of goods sold of $875,000. 2. A second example calculates gross profit of $125,300 for a company with sales of $313,300 and cost of goods sold of $188,000. 3. An example calculates the cash required for a purchase payment within the discount period and the account credited for a merchandise return. It determines the cash required is $13,328 and the account credited is merchandise inventory for a return of $4,900.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Materi Presentasi 2

    Uploaded by

    Ilham Ramdani
    47 views3 pages
    1. The document contains examples of calculating gross profit from sales and cost of goods sold amounts. It provides the calculations to determine gross profit of $665,800 for a company with sales of $1,540,800 and cost of goods sold of $875,000. 2. A second example calculates gross profit of $125,300 for a company with sales of $313,300 and cost of goods sold of $188,000. 3. An example calculates the cash required for a purchase payment within the discount period and the account credited for a merchandise return. It determines the cash required is $13,328 and the account credited is merchandise inventory for a return of $4,900.

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    MATERI PRESENTASI 2

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    1. The document contains examples of calculating gross profit from sales and cost of goods sold amounts. It provides the calculations to determine gross profit of $665,800 for a company with sales of $1,540,800 and cost of goods sold of $875,000. 2. A second example calculates gross profit of $125,300 for a company with sales of $313,300 and cost of goods sold of $188,000. 3. An example calculates the cash required for a purchase payment within the discount period and the account credited for a merchandise return. It determines the cash required is $13,328 and the account credited is merchandise inventory for a return of $4,900.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    47 views3 pages

    Materi Presentasi 2

    Uploaded by

    Ilham Ramdani
    1. The document contains examples of calculating gross profit from sales and cost of goods sold amounts. It provides the calculations to determine gross profit of $665,800 for a company with sales of $1,540,800 and cost of goods sold of $875,000. 2. A second example calculates gross profit of $125,300 for a company with sales of $313,300 and cost of goods sold of $188,000. 3. An example calculates the cash required for a purchase payment within the discount period and the account credited for a merchandise return. It determines the cash required is $13,328 and the account credited is merchandise inventory for a return of $4,900.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    1.

    PE 6-1A Gross profit


    During the current year, merchandise is sold for $315,800 cash and $1,225,000 on
    account. The cost of the merchandise sold is $875,000. What is the amount of the gross
    profit?
    Selama tahun berjalan, barang dagangan dijual seharga $315.800 tunai dan $1,225.000
    secara kredit. Harga pokok barang dagangan yang dijual adalah $875.000. Berapa jumlah
    keuntungan kotornya?
    Diketahui :
    (gross profit = Pendapatan Penjualan – Harga Pokok Penjualan).
    Pendapatan penjualan : ( 315.800 + 1.225.000) = 1.540.800
    Harga pokok penjualan : 875.000
    Jawab :
    Gross profit = 1.540.800 – 875.000
    Gross profit = 665.800
    2. PE 6-1B Gross profit
    During the current year, merchandise is sold for $18.300 cash and $295.000 on account.
    The cost of the merchandise sold is $188.000. what is the amount of the gross profit?
    Jawab :
    Gross profit = 313.300 – 188.000
    Gross profit = 125.300
    3. PE 6-2A
    Purchases transactions
    Halibut Company purchased merchandise on account from a supplier for $18,600, terms
    2/10, n/30. Halibut Company returned $5,000 of the merchandise and received full
    credit. a. If Halibut Company pays the invoice within the discount period, what is the
    amount of cash required for the payment? b. What account is credited by Halibut
    Company to record the return?
    Perusahaan Halibut membeli barang dagang secara kredit dari supplier seharga $18.600.
    Syaratnya 2/10, n/30. Perusahaan Halibut mengembalikan barang dagangannya (retur)
    senilai $5.000 dan menerima kredit penuh.
    Diketahui:
    Pembelian : 18.600
    pengembalian : 5.000
    Nilai pembayaran (bukan dalam periode diskon)
    Nilai pembayaran = pembelian – pengembalian
    Nilai pembayaran = 18.600 – 5000
    Nilai pembayaran = 13.400

    Ditanyakan :
    a. Jika perusahaan Halibut membayar faktur/tagihan dalam periode diskon, berapa
    nilai kas yang diperlukan untuk pembayarannya?
    b. Akun apa yang dikreditkan oleh perusahaan Halibut dalam mencatat pengembalian
    (retur)?

    Jawab (a)
    Mencari nilai
    pembelian setelah Jawab (b)
    didiskon
    Pembelian 18600 - (18600 x 2%) Merchandise inventory
    18600 372 (barang dagang) = saldo
    18228
    normal di debet (bertambah)
    Mencari nilai Jadi kalo berkurang di kredit.
    pengembalia
    n setelah
    didiskon 4. PE 6-2B (cara sama seperti di
    pengembalian 5000 - (5000 x 2%)
    5000 - 100 atas)
    4900 Purchases transactions

    Pembelian - 18.228- Hoffman Company


    pengembalia 4900 purchased merchandise on
    n = 13328
    account from a supplier for
    $65,000, terms 1/10, n/30.
    Hoffman Company returned $7,500 of the merchandise and received full credit. a. If
    Hoffman Company pays the invoice within the discount period, what is the amount of
    cash required for the payment? b. What account is debited by Hoffman Company to
    record the return?

    Jawab (a)
    pembelian 65000 - 65000 x 1%
    6500
    0 - 650
    6435
    0

    pengembalian 7500 - 7500 x 1%


    7500 - 75
    7425

    6435
    0 - 7425
    5692
    = 5
    Jawab (b)
    Yang didebetkan = utang dagang (account payable) = karena mengurangi utang

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