1.

Kedua perusahaa
1. Kedua perusahaan menggunakan separated

Consignor Consignee
Consignment out 1,130,000
Merchandise inventory 1,080,000
Cash 50,000

Consignment out 50,000 Consignment in

Cash 50,000 Advertising expense
Cash

Cash
Consignment in

Cash 1,340,000 Consigment in

Consignment out 580,000 Comission income
Consignment out 1,920,000

Consignment out 456,000 Consigment in

Consignment income 456,000 Cash

2. Consignor (separated) & Consignee (Unseparated)

Consignor Consignee
Consignment out 1,130,000
Merchandise inventory 1,080,000
Cash 50,000

Consignment out 50,000 Consignor

Cash 50,000 Advertising expense
Cash

Note receivable
Cash

Cash 1,340,000 Cash

Consignment out 580,000 Sales
Consignment out 1,920,000
COGS
Consignment out 456,000 Consignor
Consignment income 456,000
Consignor
Cash

3. Consignor (unseparated) & Consignee (separated)

Consignor Consignee

Cash 400,000 Consignment in

Notes payable 400,000 Advertising expense
Cash

Cash
Consignment in
Cash 1,340,000
Comission expense 480,000 Consigment in
Marketing expense 80,000 Comission income
Consignment inventory 20,000
Sales 1,920,000
Consigment in
Consignment inventory 226,000 Cash
Income summary 216,000
Freight out 10,000
Consignee

100,000
50,000
150,000

1,920,000
1,920,000

480,000
480,000

1,340,000
1,340,000

Consignee

100,000
50,000
150,000

400,000
400,000

1,920,000
1,920,000

1,440,000
 1,440,000

1,340,000
1,340,000

Consignee

100,000
50,000
150,000

1,920,000
1,920,000

480,000
480,000

1,340,000
1,340,000
 1/7/2019

1/31/2019
Metode pencatatan Unseparated
Consignor Consig

Consignor

Cash 34,600,000 Cash

Comission expense 5,000,000
Installment 1,800,000 COGS
Freight 100,000
Receivable from customer 40,000,000 Consignor
Receivable from consignee 8,500,000
Sales 90,000,000
Consignor

COGS 64,000,000.00
Inventory 64,000,000.00
Consignment inventory 15,550,000.00
Income summary 15,400,000.00
Freight 150,000.00

Metode separated
Consignor
3 Januari Consigment out 70,000,000.00
Merchandise on consigment 70,000,000.00
3 Januari Freight out 500,000.00
Cash 500,000.00
3 Januari Consigment out 500,000.00
Freight out 500,000.00
Biaya angkut
7 Januari Merchandise on consigment 5,600,000.00
Consigment out 5,600,000.00
Freight out (expense) 40,000.00
Consigment out 40,000.00
Expense 100,000.00
Freight out 100,000.00
31 Januari Cash 34,600,000.00
Consigment out 6,900,000.00
Receivable from Consignee 8,500,000.00
Receivable from Customer 40,000,000.00
Consigment out 90,000,000.00

Consigment out 18,750,000.00

Consigment income 18,750,000.00
 Consignee

100,000
Cash 100,000

50,000,000
Sales 50,000,000
45,000,000
Consignor 45,000,000
1,800,000
Cash 1,800,000

43,100,000
Payable to consignor 8,500,000
Cash 34,600,000

Consignee
3 Januari No entry

3 Januari No entry

7 Januari No entry

7 Januari Consigment in 100,000.00

Cash
Freight out

31 Januari Cash 50,000,000.00

Consigment in
Penjualan kredit
Consigment in 1,800,000.00
Cash
Biaya instalasi
Consigment in 5,000,000.00
Comission income
 Penerimaan kas
Consigment in 34,600,000.00
Cash

Penyetoran ke consignor
Consigment in 8,500,000.00
Payable to Consignor
 100,000.00

50,000,000.00

1,800,000.00

5,000,000.00
 34,600,000.00

nor

8,500,000.00
Sisa produk
Harga jual
Harga pokok
Beban
Beban ditangguhkan
Beban

Produk terjual
COGS
 Pendekatan unseparated
Consignor

Pencatatan
1. Pengiriman barang dagang (konsinyi)
AR to Consignee 236,000,000.00
2,000.00 unit Sales 236,000,000.00
5,000.00 unit 2. Pengiriman barang dicatat COGS (konsignor)
3,250.00 unit COGS 153,400,000.00
400,000.00 blm dicatat konsinyor Inventory 153,400,000.00
125,000.00
260,000.00

47,200.00 3. Beban tanggungan ketika ditagihkan (konsiyor)

153,400,000.00 Operating exp (reguler) 260,000.00
Cash 260,000.00

4. Menerima pembayaran tunai dari konsinyi (konsinyor)

Cash 18,000,000.00
AR to consignee 18,000,000.00

5. Jurnal penutup inventory tidak terjual

No entry
 Seharusnya Adjusting

No entry Sales

No entry Inventory

Operating exp (konsinyasi) 260,000.00 Operating exp (konsinyasi)

Cash 260,000.00
AR to consignee 217,600,000.00
Cash 18,000,000.00 AR to consignee
Marketing expense 400,000.00 Marketing exp
Sales 236,000,000.00

Consigment invetory 6,625,000.00 Consigment invetory

Income summary 6,500,000.00
Marketing expense (konsinyasi) 125,000.00

Income summary 6,500,000.00 Income summary

RE 6,500,000.00

2
Cash Rp 18,000,000
Consigment inventory Rp 6,625,000
Receivable to Costumer Rp 24,000,000
Receivable to Consignee Rp 17,800,000
Inventories Rp 199,900,000
Plant and Equipment Rp 50,000,000
Total Assets Rp 316,325,000

Accounts Payable Rp 25,000,000

Capital Stock Rp 50,000,000
Retained Earnings, 31 Dec 2020 Rp 241,325,000
Total Liability & Equity Rp 316,325,000

Sales -
Cogs (153,400,000.00)
Opr exp (konsinyasi) 260,000.00
Opr exp (ordinary) (260,000.00)
Marketing exp 275,000.00 (153,125,000.00)
Net income 153,125,000.00

Sales 236,000,000.00
COGS (165,000,000.00)
Opex (36,800,000.00)
34,200,000.00
 Adjusting

236,000,000.00
AR to Consignee 236,000,000.00

153,400,000.00
COGS 153,400,000.00

Operating exp (konsinyasi) 260,000.00

Operating exp (reguler) 260,000.00

AR to consignee 235,600,000.00
Marketing exp 400,000.00
Sales 236,000,000.00

Consigment invetory 6,625,000.00

Income summary 6,500,000.00
Marketing expense (konsinyasi) 125,000.00

ncome summary 6,500,000.00

RE 6,500,000.00
Harga jual 30,000.00 unit Asumsi pencatatan unseparated di consignor
Cost 16,000.00 unit Jawaban: Pencatatan perusahaan
1. 1. Pengiriman barang ke consignee
Beban konsinyasi 85,000.00 AR 1,800,000.00
Sales 1,800,000.00
2. Pencatatan COGS dari pengiriman barang
COGS 960,000.00
Inventory 960,000.00

3. Pertanggungjawaban consignee
No entry

4. Jurnal penutup
No entry

5. Jurnal Tax
Tax exp 45,000.00
Tax accured 45,000.00
 Seharusnya Usulan koreksi
1. Pengiriman barang ke consignee 1. Pengiriman barang ke consignee
No entry Sales
AR
2. Pencatatan COGS dari pengiriman barang 2. Pencatatan COGS dari pengiriman barang
No entry Inventory
COGS
3. Pertanggungjawaban consignee
3. Pertanggungjawaban consignee Cash-A
Cash-A 255,000.00 Cash-B
Cash-B 670,000.00 Freight-A
Freight-A 20,000.00 Freight-B
Freight-B 50,000.00 Consigment inv
Consigment inv 30,000.00 Freight-C
Freight-C 18,000.00 Freight-A(retur)
Freight-A(retur) 25,000.00 Freight-C(retur)
Freight-C(retur) 30,000.00 Cash-C
Cash-C 18,000.00 Sales-A
Sales-A 300,000.00 Sales-B
Sales-B 750,000.00 Sales-C
Sales-C 30,000.00 4. Jurnal penutup
4. Jurnal penutup Consigment inv
Consigment inv 325,000.00 240,000.00 Income summary
Income summary 85,000.00 Expense-B
Expense-B
5. Jurnal Tax
5. Jurnal Tax Tax exp
Tax exp 45,000.00 Tax accured
Tax accured 45,000.00
 Usulan koreksi

1,800,000.00
1,800,000.00
giriman barang
960,000.00
960,000.00

255,000.00
670,000.00 2 Cash Rp 57,750,000
20,000.00 Accounts Receivable #REF!
50,000.00 Inventories #REF!
30,000.00 Plant and Equipment Rp 85,000,000
18,000.00 Total Assets #REF!
25,000.00
30,000.00 1,098,000.00
18,000.00 Accounts Payable Rp 12,500,000
300,000.00 #REF! #REF!
750,000.00 #REF! #REF!
30,000.00 Capital Stock Rp 100,000,000
Retained Earnings, 31 Dec 2020 #REF!
325,000.00 #REF!
240,000.00
85,000.00

45,000.00
45,000.00