Akuntansi Keuangan Menengah Reskino, SE, M.Si, Ak.,CA.
KELOMPOK 10 Dwi Rahmawati
11160820000044
ArienaAlifiaS Sonny Prayoga
11160820000057 11160820000063
FAKULTAS EKONOMI DAN BISNIS AKUNTANSI KELAS B
E18-1 (Sales with Discounts) Jupiter Company sells goods to Danone Inc. on
account on January 1, 2015. The goods have a sales price of €610,000 (cost €500,000). The terms of the sale are net 30. If Danone pays within 5 days, it receives a cash discount of €10,000. Past history indicates the cash discount will
be taken. Instructions
(a) Prepare the journal entried for Jupiter for January 1, 2015 (b) Prepare the journal entriea for Jupiter for January 31, 2015, assuming Danone does not make payment until January 31, 2015 Jawaban :
(a)
Entri jurnal untuk mencatat penjualan dan biaya pokok penjualan yang terkait adalah sebagai berikut.
Accounts Receivable ............................................. 600,000 Sales Revenue ($610,000 – $10,000) ........................
600,000
Cost of Goods Sold ............................................... 500,000 Inventory ...................................................................
500,000
(b) Cash .............................................................. 610,000 Sales Revenue ............................................................ Accounts Receivable .................................................
10,000 600,000
Jika pembayaran diterima setelah 5 hari, Jupiter mengakui pendapatan penjualan sebesar $ 600.000 dan $ 10.000 dari pendapatan tambahan, dengan menggunakan akun seperti diskon penjualan yang hilang.
P18-10
(Recognition
of
Profit
on
Long-Term
Contract)
Shanahan
Construction Company has entered into a contract beginning January 1, 2015, to build a parking complex. It has been estimated that the complex willcost $600,000 and will take 3 years to construct. The complex will be billed to the
purchasing company at $900,000. The following data pertain to the construction period. 2015 Cost to date
$270,000
2016 $450,000
2017 $610,000
Estimated cost to complex
330,000
150,000
0
Progress billings to date
270,000
550,000
900,000
Cash collected to date
240,000
550,000
900,000
Instructions :
(a) Using the percentage of completion method, compute the estimated gross profit that would be recognuzed during each year of the contruction period (b) Using teh cost recovery method, compute the estimated gross profit that would be recognized during each year of the contruction period Jawaban: (a) Contract price Less estimated cost: Costs to date Estimated cost to complete Estimated total cost Estimated total gross profit
2014 $900,000
2015 $900,000
2016 $900,000
270,000 330,000 600,000 $300,000
450,000 150,000 600,000 $300,000
610,000
Gross profit recognized in — 2014: $270,000 X $300,000 = $600,000 2015: $450,000 X $300,000 = $600,000 Less 2014 recognized gross profit Gross profit in 2015
$135,000 $225,000
135,000 $ 90,000
— 610,000 $290,000
2016: Less 2014 – 2015 recognized gross profit Gross profit in 2016 (b)
225,000 $ 65,000
Pada 2014 dan 2015, tidak adalaba kotor (Gross Profit) yang diakui. Total billings.............................................. Total cost ................................................... Laba kotor yang diakui di 2016 ..............
$900,000 (610,000) $290,000
