Pembelajaran

Pengantar Akuntansi
2
Memahami Akuntansi
Usaha Dagang (bag-1)

dituturkan oleh ali tafriji biswan

(altaf)

Fokus Pembelajaran
Bagan akun usaha dagang
Perbandingan pelaporan usaha jasa dan usaha
dagang
Mendalami lebih lanjut metode/sistem pencatatan
persediaan
Perpetual
Periodik

Chart of Accounts

Income Statement Accounts

400 Revenues
410

Sales

100 Assets
Cash
Accounts Receivable
Merchandise Inventory
Office Supplies
Prepaid Insurance
Land
Store Equipment
Accumulated Depreciation
Store Equipment
Office Equipment
Accumulated Depreciation
Office Equipment
200 Liabilities

411

Sales Returns and Allowances

412

Sales Discounts

210

Statement of Financial Position Accounts

110
112
115
116
117
120
123
124
125
126

500 Costs and Expenses

510

Cost of Merchandise Sold

520

Sales Salaries Expense

521

Advertising Expense

522

Depreciation ExpenseStore Equipment

523 Transportation Out

529

Miscellaneous Selling Expense

530

Office Salaries Expense

531

Rent Expense

Accounts Payable

532

Depreciation ExpenseOffice Equipment

211

Salaries Payable

533

Insurance Expense

212

Unearned Rent

534

Office Supplies Expense

215

Notes Payable

539

Miscellaneous Admin, Expense

300 Owners Equity

310

Chris Clark, Capital

311

Chris Clark, Drawing

312

Income Summary

600 Other Income

610

Rent Revenue
700 Other Expense

710

Interest Expense

Perbandingan usaha jasa

vs usaha dagang
Service Business
Fees earned
Operating expenses
Net income

$XXX
XXX
$XXX

Cost of Merchandise Sold

Merchandise inventory, 1/2/2013
Purchases
Less: Purchase returns and
allowances
Purchase discounts
Net purchases
Add transportation-in
Cost of merchandise purchased
Merchandise available for sale
Less merchandise inventory, 12/31/2013
Cost of merchandise sold

Merchandising Business
Sales
Cost of Merchandise Sold
Gross Profit
Operating Expenses
Net Income

$XXX
XXX
$XXX
XXX
$XXX
$ 59,700

$521,980
$9,100
2,525

11,625
$510,355
17,400
527,755
$587,455
62,150

$525,305
4

Prima Usaha
Income Statement
For the Year Ended December 31, 2013
Revenue from sales:
Sales
Less: Sales returns and allowances
Sales discounts
Net sales
Cost of merchandise sold
Gross profit
Operating expenses:
Selling expenses:
Sales salaries expense
Advertising expense
Depr, Expensestore equipment
Miscellaneous selling expense
Total selling expenses
Administrative expenses:
Office salaries expense
Rent expense
Depr, expenseoffice equipment
Insurance expense
Office supplies expense
Misc, administrative expense
Total admin, expenses
Total operating expenses
Income from operations
Other income and expenses:
Rent revenue
Interest expense
Net income

Multiple-Step
Income Statement

$720,185
$ 6,140
5,790

11,930
$708,255
525,305
$182,950

$56,230
10,860
3,100
630
$ 70,820
$21,020
8,100
2,490
1,910
610
760
34,890
105,710
$ 77,240
$ 600
(2,440)

(1,840)
5
$75,400

Prima Usaha
Income Statement
For the Year Ended December 31, 2013

Single-Step
Income Statement

Revenues:
Net sales
Rent revenue
Total revenues
Expenses:
Cost of merchandise sold
Selling expenses
Administrative expenses
Interest expense
Total expenses
Net income
Prima Usaha
Statement of Owners Equity
For the Year Ended December 31, 2013
Chris Clark, capital, 1/2/13
Net income for year
Less withdrawals
Increase in owners equity
Chris Clark, capital, 12/31/13

$708,255
600
$708,855
$525,305
70,820
34,890
2,440
633,455
$ 75,400
Bagaimana menyajikan
Laporan Modal Pemilik?
$153,800
$75,400
18,000
57,400
$211,200

Assets
Current assets:
Cash
$52,950
Accounts receivable
Merchandise inventory
Office supplies
Prepaid insurance
Total current assets
Property, plant, and equipment:
Land
Store equipment
Less accumulated
depreciation
Office equipment
Less accumulated
depreciation
Total property, plant, and
equipment
Total assets
Liabilities
Current liabilities:
Accounts payable
Note payable (current portion)
Salaries payable
Unearned rent
Total current liabilities
Long-term liabilities:
Note payable (due 2017)
Total liabilities
Owner's Equity
Chris Clark, capital
Total liabilities and owner's equity

Prima Usaha
Statement of Financial
Position
December 31, 2013

91,080
62,150
480
2,650

$209,310
$20,000
$27,100

5,700
$15,570

21,400

4,720

10,850
52,250
$261,560

22,420
5,000
1,140
1,800
30,360
20,000
50,360
211,200
261,560

perbandingan sistem pencatatan

Periodik

Perpetual

Akun MI hanya berubah pada akhir

periode

Akun MI dibuat mengikuti perubahan

barang di gudang

COGS dan Inventory dihitung setiap akhir

periode

BB Inventory tidak memperlihatkan saldo

yang sebenarnya setiap saat

Setiap transaksi yang mempengaruhi

persediaan akan dicatat dalam perkiraan
MI

Jumlah COGS dan barang tersedia dijual

akan selalu terlihat dalam catatan

Makanya dibutuhkan penyesuaian pada akhir periode

Inventory taking

Saat beli, harga beli persediaan dicatat di

rekening Purchase
Saat jual, HPP tidak dicatat

Merchandise Inventory
500
5,000

1,000